Education Assistance Program

T-Mobile employees are encouraged to take the initiative to continue learning within their profession or career. Eligible full-time and employees can receive tuition reimbursement of up to $5,250, part-time I (20-29 hours/wk) employees up to $2,500 respectively per calendar year, for educational coursework directly related to their position or another position at T-Mobile. The objective of this program is to reimburse employees for coursework leading to an undergraduate or graduate level degree. Costs associated with professional seminars, conferences, certification programs or any courses earning Continuing Education Units are not covered by this policy but may be covered under your departments training budget. 1. Employee Eligibility Requirements Employees must be: Regular Full-Time or Part-Time I status, as defined in the Employee Handbook Employed by T-Mobile for at least 90 days at the time the course(s) begins, if Full-Time Employed by T-Mobile for at least one year at the time the course(s) begins, if Part-Time I Performing at a satisfactory level in the employees current job, as determined by the employees manager (and cannot be on a commitment milestone or decision time performance improvement plan) On active employment status. (Employees on leave of absence from T-Mobile are not eligible to turn in requests to participate in the program until they return to active status. Employees on a leave of absence who submit for reimbursement for an approved class taken while they were active will not be eligible for payment until they return to active employment.) 2. Course Requirements Courses must be taken for college credit and offered by an approved institution (e.g., accredited school, college, or university). Whether the course(s) and institution are approved will be within the discretion of Benesyst. This Program does not cover Continuing Education Units or certificate programs taken for no credit. The coursework must be related to the employees current position or must directly enhance potential for advancement within the Company to a position that the individual, in the Companys discretion, has a reasonable expectation of attaining.

Rev. 05/25/12

Classes will be reviewed on an individual basis when a reimbursement is submitted. Courses must be scheduled outside the employees regular work hours. All related coursework must also be completed outside of the employees regular work hours. The employee must attain a grade of "C-" (1.7) or better in the course for which reimbursement is requested. Non-graded courses (those taken Pass/Fail) need certificates of successful completion. There will be no double payment under this policy. Tuition assistance from any other source will be considered in determining the amount eligible for reimbursement. 3. Amount of Benefit Tuition reimbursement is limited to a maximum of $5,250 for full-time employees and $2,500 for part-time I employees, per calendar year. 4. Reimbursements Crossing Calendar Years Courses that cross calendar years will be charged against the year the course is reimbursed. If a course is completed but not reimbursed until the following calendar year, tuition reimbursement will be charged against the year that the course is reimbursed, not the year that the course was completed. Unused funds from one calendar year may not be rolled over to the following year. There will be no exceptions to this rule, based on IRS regulations. It is important to note that each year a deadline of December 15th is set for receipt of reimbursement requests to be funded in that same calendar year. Any requests received after December 15th will be reimbursed in the following calendar year and applied towards the following years balance. 5. Reimbursable Expenses Tuition Books Comprehensive fees Lab fees Software needed for the course work as required by the instructor Non-Reimbursable Expenses Include But Are Not Limited To: Registration and Administration Fees Room and board Student fees Athletic fees Parking fees Supplies 6. Tax Treatment of Benefit

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As of January 1, 2002, IRS Code 162 generally does not require the employee to pay tax on a reimbursement for courses determined to be reasonably related to his or her current position. Nor does it tax those courses which directly enhance potential for advancement within the Company to a position that the employee has a reasonable expectation of achieving, up to $5,250. T-Mobile will withhold tax when required by law. Tax implications may occur upon the event of voluntary termination within twelve (12) months of receiving reimbursement. You should consult with a tax advisor to determine the taxability of any tuition reimbursement you receive, and the Company makes no representations, express or implied, concerning the taxability of such reimbursement. 7. Process for Approval and Reimbursement: Employee Responsibility: You are responsible for discussing your education plans with your manager, initiating your application online, and submitting your reimbursement request and required documentation to Benesyst. The preferred method is to submit the request form prior to the start date of the course. However, these forms must be submitted prior to the last day of the course in order to qualify for reimbursement. a. Read the guidelines, policies, and procedures for the Program. b. Discuss your education goals with your manager. c. Prior to the last day of the course, initiate your application online via the Education Assistance Account portal at www.benesyst.net (if you do not already have a user name and password, you will be asked to create one). d. To initiate a request log onto https:portal.benesyst.net. From the Participant Menu, select View My Education Assistance Account Information. On the Education Assistance Dashboard, you will be able to submit a new course application and view the status of the manager approval. You must submit your approved application prior to the completion of the course in order to qualify for reimbursement. Once submitted, the application request will be forwarded to your manager for an electronic approval. A managers approval is used by Benesyst to verify that the employee is in good standing and has met the service requirements of the Program. e. Upon your managers approval of the application, you will receive an email acknowledgement of receipt from Benesyst. It is your responsibility to ensure that Benesyst received your request for approval prior to the last day of your class. If you do not receive acknowledgement of receipt via email please log on to www.benesyst.net and verify the status of your application, before your last day of class. It is best practice to submit your application on, or before, you start your class.

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f. You will also receive an email notification from Benesyst, if your request has not been approved by your manager prior to the request expiration date. The email will explain what requirements were not met. Denied applications cannot be appealed; a new application must be submitted in order to have any course(s) reconsidered. g. After you have received Application approval and successfully completed your course(s), you may request reimbursement by adding all expenses related to your course online at www.benesyst.net and submitting the following information to Benesyst via upload or fax at 800670-7131 within 90 days of the completion of the course: Transcript of grades Documentation verifying successful completion of courses with a measurable level of achievement (for those courses that are not graded, taken as Pass/Fail, submit certificates of completion). Documentation verifying proof of course payment. Detailed receipts for textbooks and software (a credit card voucher receipt does not provide enough documentation and therefore is not acceptable, but detailed receipts for on-line purchases are acceptable) Note: Be sure to keep the original copy of all documents and receipts for your records. Manager Responsibility: Managers are responsible for discussing and supporting requests for educational assistance in accordance with the guidelines. When an employee submits an application request via the Education Assistance Account portal (www.benesyst.net), you will receive an email requesting your approval. The email includes a link to the Benesyst site which will take you to the approval page upon login. If you do not approve the request prior to the request expiration date, your employee will receive an email notifying them that the request has not been approved. A managers approval is required for verification that the employee is in good standing and has fulfilled the service requirement. Benesyst: Benesyst will administer this Program, and will review and approve or deny requests for reimbursement. This includes determining what constitutes an eligible course, school and expense. 8. Reimbursement to Inactive Employees You can only participate in the Educational Assistance Program as an active employee. All employees who leave the Company prior to receiving payment will forfeit their entitlement for reimbursement. Employees must

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be in an active employment status at the time the reimbursement is paid in order to receive reimbursement. 9. Termination after Reimbursement Employees who elect to voluntarily terminate employment with T-Mobile within twelve (12) months after receiving reimbursement may be required to repay the amount reimbursed within that timeframe. This amount may be deducted from your final paycheck and/or may be subject to tax implications. Contact Benesyst at 800-670-7131 or via email at flexsvcs@benesyst.net with any questions regarding the Education Assistance Program. Customer Service representatives are available Monday through Friday from 8 a.m. to 7 p.m. Central Time to assist you.

Rev. 05/25/12