1. PAYROLL SYSTEM CONSOLIDATION (TAAS MIGRATION TO WORKDAY) August 1, 2013

2. Executive Summary Business Problem: Sony employees paid in CIPS are divided into two (2) groups: Workday Owned Employees and Payroll Owned Employees. The disparate system has created problems that seek urgent attention. Driving Factor: The Affordable Care Act (going into effect January 1, 2015) requires specific government reporting for all non-collectively bargained employees. ACS maintains only Workday Owned employees and would not be able to calculate and/or maintain those affected by the changes in the law. In addition:  Some of the processes regarding Payroll for the TAAS group have been an issue for our Corporate Audit group.  Payroll Owned population not being integrated with the Workday hierarchy also inhibits the ability to deliver expedient reporting for items such as headcount, cost, overtime, etc 2

3. Proposed Solution Payroll and P&O groups support moving Payroll Owned employees into Workday as the best solution for the new affordable care act. This change will also simplify system integrations, on-boarding, user management, reporting, and to address a long standing audit concern. Approach - With the compliance obligations of the Affordable Care Act and the opportunity for change management alignment with the TAAS upgrade project, the approach is to sync with the TAAS Upgrade project and convert the Payroll Owned employees over to Workday mid-November 2013. Although the Affordable Care Act mandate is postponed to January 2015, it is still beneficial for this project to occur now in parallel with the Workbrain Upgrade. With this parallel track, the team can eliminate enhancements in TAAS, leverage end user testing cycles, perform one time training, and have the ability to utilize the current internal and extended Workbrain project team. The approximate savings associated with merging these two projects is $21,626. 3

4. Benefits 4 Compliance Allow ACS to have access to sufficient information to maintain and manage the benefits of current Payroll Owned Employees after the Affordable Care Act goes into effect Resolve concerns of Corporate Audit regarding “two-touch” processes and more Current TAAS/IDM Proxy integration call is unsecure. Elimination of the proxy will eliminate the unsecure call. Operational Efficiency and Functionality Simplify system integrations, on-boarding, and user management Allow for more expedient reporting queries specifically regarding payroll (headcount, cost, overtime, etc) Improve understanding of organizational hierarchy by reducing amount of research required to identify population groups Benefits current IDM replacement project by creating more consistent processes Eliminates the need for rework for the on-boarding project Cost Savings Eliminate need for disaster recovery development for TAAS IDM integration Eliminate need for support for TAAS IDM integration Decommission of TAAS/IDM Proxy application and server space CIPS Deduction Management

5. Financial Summary 5

6. Timeline FY14 JulAugSepOctNovDec Development Pre-Greenlight Requirement Gathering 6 Testing/RegressionConversion Hyper Care Kick-off Aug. 8 th Implementation Nov. 13th Project End Dec. 20 th