december 19, 2022 mr. frederick crawford 1201 front avenue, unit 503 columbus, ga 31901 dear fred, this correspondence summarizes the terms and conditions associated with your extended business travel next year. you will be working in the aflac life insurance japan, ltd. ( " aflac japan " ) office in tokyo, japan. as discussed in further detail below, while in japan, you will continue to serve in your current role as president and chief operating officer of aflac incorporated ( " aflac inc. " or the " company " ). to that end, while working in japan, you will be expected to curtail and delegate your responsibilities related to the management and oversight of aflac inc. your employment agreement with aflac inc., dated june 15, 2015 ( as amended ), will remain in full force and effect ; provided, to the extent any provision in this agreement is inconsistent with the terms of your employment agreement, the terms of this agreement will control but only with respect to, and during the period of, your extended business travel in japan. the terms associated with your extended business travel to japan are set forth below as follows. location and time period : you will be working in the aflac japan office for less than one ( 1 ) year beginning upon approval of the certificate of eligibility ( coe ) and ending on december 30, 2023. the coe is expected to be approved in january 2023. we have agreed that you will spend approximately 60 % of your time working in japan and the remainder of your time will be spent in the u. s. compensation : your salary will be $ 997, 500 per year, subject to adjustment based on periodic market studies. you will be paid via the us payroll where you will receive your salary in u. s. dollars, from which all u. s. deductions ( including federal and state taxes, applicable 401 ( k ) contributions, and medical and other insurance premiums ) will be withheld. all other forms of compensation will remain consistent with the terms of your employment agreement. income taxes : in an effort to minimize any additional tax burdens associated with your extended business travel to japan, you will be eligible to participate in aflac inc. ’ s tax equalization policy. you, and not aflac, are primarily responsible for meeting your tax compliance obligations in a complete and timely manner in the united states and japan. aflac inc. will support your meeting your compliance obligations