Should any such conflict of interest situation arise, the officer must report the details of the situation to both the General Counsel and the Chair of the Audit Committee for disposition; • be responsible, to the best of his or her ability, for full, fair, accurate, timely and understandable disclosure in reports and documents that the company files with, or submits to, the SEC and in other public communications made by the company; • maintain compliance with applicable governmental laws, rules and regulations; • report violations of this code of ethics in accordance with the procedures outlined below; and • be personally responsible for adherence to this Code of Ethics. Reporting of violations of the Code of Ethics Should situations arise that cause a potential conflict of interest for any one of these officers, then the details of the circumstances of the potential conflict of interest must be reported (including self-reporting) immediately to the General Counsel, the Chair of the Audit Committee and the independent auditor.

Some of the information arises from laboratory work with small-scale equipment which may not provide a reliable indication of performance or properties obtained or obtainable on larger-scale equipment. Processing conditions can cause material properties to shift from the values stated in the information. You have the responsibility to conduct full-scale end-product performance testing to determine suitability in your application, and you assume all risk and liability arising from your use of the information and/or use or handling of any product.

Seller shall replace, free of charge, any Products which do not conform to these specifications in one or several deliveries. All late payments shall bear an annual interest of one (1) month EURIBOR plus 8% accrued on a daily basis, notwithstanding any damages. Seller may deliver to Buyer a quantity of Products with a quantity tolerance which may vary, depending upon the quantities ordered by Buyer, as follows: (1) from 50 to 99 kgs, +/- 25%; (2) from 100 to 249 kgs, +/- 15%; (3) from 250 to 499 kgs, +/- 10%; (4) more than 500 kgs, +/- 5%.

Learn how Stat-Tech material makes the difference in automotive ADAS sensors, cameras and ECU housings Learn how Therma-Tech material makes the difference in automotive adas sensors, cameras and ECUs Computers & Peripherals

They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. V I S I O N PolyOne Corporation 4 To be the world’s premier provider of specialized polymer materials, services and solutions C O R E V A L U E S P E R S O N A L V A L U E S Honesty IntegrityRespect Operational Excellence Commercial Excellence Specialization Globalization Collaboration ExcellenceInnovation To be the world’s premier provider of specialized polymer materials, services and solutions S A F E T Y F I R S T PolyOne Corporation 5 Injuries per 100 Workers Spartech Acquisition 1.3 1.1 1.1 0.85 0.65 0.57 0.54 0.97 0.84 0.74 0.74 0.69 0.51 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 YTD PolyOne Corporation 6 P O L Y O N E 2 0 1 7 R E V E N U E | $ 3 . 2 B I L L I O N 9% United States 59% 14% 10% Latin America 9% Canada PolyOne Distribution 34% Performance Products & Solutions 21% Specialty Engineered Materials 19% Color Additives & Inks 26% Segment End Market Geography Building & Construction Electrical & Electronics 2009 2010 2011 2012 2013 2014 2015 2016* 2017* P R O O F O F P E R F O R M A N C E C O N S E C U T I V E Y E A R S PolyOne Corporation 7 8 $0.13 $0.68 $0.82 $1.00 $1.31 $1.80 $1.96 $2.06 $2.21 *Pro Forma for sale of DSS “Where we were” “Where we are” ROIC** 5.0% 14.0% Operating Income % of Sales Color, Additives & Inks 1.7% 15.5% Specialty Engineered Materials 1.1% 12.1% Performance Products & Solutions 4.3% 10.7% Distribution 2.6% 6.3% **ROIC is defined as TTM adjusted OI after tax divided by the sum of average debt and equity less cash over a 5 quarter period A D J U S T E D E P S E X P A N S I O N S U S T A I N A B L E P A T H T O D O U B L E - D I G I T E P S G R O W T H PolyOne Corporation 8 P E O P L E P R O D U C T S P L A N E T P E R F O R M A N C E Double digit annual EPS growth Expand specialty portfolio with strategic acquisitions Innovate and develop new technologies and services Repurchase 600K-1M shares annually Increase commercial resources 6-8% annually Double acquired company margins Enhance efficiencies through Lean Six Sigma and commercial excellence 531 711130 158 504 656 2014 Q3 2018 R&D / Technical Marketing Sales PolyOne Corporation 9 Increased commercial headcount + 34% + 22% + 30% Generating opportunities 35% more sales calls 25% more marketing campaigns 1,000 new customers, expanding customer base by 5% $1.0B increase in new opportunities Enhancing efficiency 8% reduction of average territory size, enabling greater customer focus 20% more prospecting calls I N V E S T M E N T I N COMMERCIAL RESOURCES D R I V I N G G R O W T H Lead Specialists T H E E V O L V I N G C U S T O M E R R E L A T I O N S H I P PolyOne Corporation 10 Expanded Path Traditional Path Strategic Accounts/ Field Sales Business Development Customer Service Web and Social Media Inside Sales PolyOne Corporation 11 Investments in digital and dedicated inside sales to improve customer experience 80% increase in leads (from 6,000 to 11,000) driven by website, phone, and online chat EXPANDED PATH A D D I N G C U S T O M E R T O U C H P O I N T S 4 21 Inside sellers $11M $88M Inside sales/digital revenue N E W R E S O U R C E S F U E L I N G T H E F U T U R E PolyOne Corporation 12 P O L Y O N E S A L E S F U N N E L +34% $3.0 billion 2017 $4.0 billion A L I G N I N G W I T H T R E N D S F O R G R O W T H T R A N S P O R T A T I O N P A C K A G I N G H E A L T H C A R E C O N S U M E R PolyOne Corporation 13 Facilitate alternative energy solutions Light- weighting Reduce packaging materials Improve recyclability Reduce spread of infection I N N O V A T I O N PolyOne Corporation 14 Customization 55% M&A 30% Innovation Pipeline Innovation comes from Research & Development Spend ($ millions) Vitality Index % of sales from products launched last 5 years 38% $20 $52 Transformational Opportunity for Growth Through M&A Adjacent Opportunity for Growth Through New Product Pipeline Core Customization 3 H O R I Z O N S O F D E V E L O P M E N T PolyOne Corporation 15 Incremental development from existing base of technology New development adjacent to current New technology development outside of and with our current base Service adjacent markets and Create new markets, target new customer needs Service existing markets and Market Technical I N N O V A T I O N Non-Halogen Flame Retardants Barrier Technologies Fiber Colorants Advanced Composites Thermoplastic Elastomers Gordon Composites/ Polystrand – Composites GLS – Thermoplastic Elastomers ColorMatrix – Liquid Color & Additives I N N O V A T I O N P I P E L I N E PolyOne Corporation 16 PrototypeFrame Opportunity Scale-up & Test Market Build Business Case Commercial Launch (since 2015) Phase 1 Phase 2 Phase 3 Phase 4 Phase 5 8 6 2 1 15 4 10 11 4 7 Breakthrough Platform Derivative Number of Projects 26 16 20 15 2 79 Total Addressable Market ($ millions) - - $1,230 $1,170 $440 $2,840 F L A M E R E T A R D A N T P O L Y M E R S A D V A N C E D C O M P O S I T E S B A R R I E R M A T E R I A L S C O L O R A N T T E C H N O L O G I E S T H E R M O P L A S T I C E L A S T O M E R S I N N O V A T I O N S P O T L I G H T : C O M P O S I T E S PolyOne Corporation 17 C O M P O S I T E S R E F R E S H E R PolyOne Corporation 18 Polymer Composite Strength Design Flexibility Continuous Fiber Thermoset Short Glass Fiber Thermoplastics Continuous Fiber Long Glass Fiber Thermoplastics S T R A T E G I C I N V E S T M E N T H I S T O R Y Acquired Polystrand Installed LFT production Avon Lake Acquired Gordon Thermoplastic Composites Long Fiber Reinforced Thermoplastics Continuous Fiber Thermosets Long Fiber Thermoplastic (LFT) Technology Installed LFT production Barbastro, Spain Acquired Glasforms Long Fiber Reinforced Thermoplastics Continuous Fiber Thermosets 2012 2015 20162009 2011 Acquired PlastiComp, specialty LFT producer PolyOne Corporation 19 C O M P O S I T E S I N T R A N S P O R T A T I O N PolyOne Corporation 20 W A T E R C R A F TR A I L H E A V Y T R U C K Bulkheads and Transoms Ceilings and Hatches Doors and Cabinetry Flooring Door Panels Side Walls Flooring & Side Panels Aerodynamic Fairings Seat and Bunk Reinforcements PolyOne Corporation 21 Safety Technology Geography Service FinancialPeople Low EH&S risk profile New and complementary technologies Leverage our global footprint Strong customer relationships Foundational operating margins of 8-10% with ability to double Motivated team with a specialty culture I N V E S T - T O - G R O W M & A S T R A T E G Y PolyOne Corporation 22 Capture sourcing synergies Cross-sell & blend 8-10% operating margins I N V E S T - T O - G R O W M & A P L A Y B O O K Protect Retain employees Implement LSS to drive efficiency improvements Innovate with combined portfolio Safety First!

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They are based on management’s expectations that involve a number of business risks and uncertainties, any of which could cause actual results to differ materially from those expressed in or implied by the forward-looking statements. You are advised to consult any further disclosures we make on related subjects in our reports on Form 10-Q, 8-K and 10-K that we provide to the Securities and Exchange Commission. Ripcords • Lubricated, color coated, various fibers • Rips through any material including steel armor • Made from Kevlar, Vectran LCP or PET polyester 12.

Slide 4 - Adjusted Financial Information Recast for Avient Distribution as a Discontinued Operation Reflects adjusted financial information recast for Avient Distribution as a discontinued operation and includes the use of non-GAAP financial measures, including adjusted gross margin, selling and administrative expense, operating income, net income, and earnings per share (“EPS”). Special items include charges related to specific strategic initiatives or financial restructuring such as: consolidation of operations; debt extinguishment costs; costs incurred directly in relation to acquisitions or divestitures; employee separation costs resulting from personnel reduction programs, plant realignment costs, executive separation agreements; asset impairments; settlement gains or losses and mark-to-market adjustments associated with actuarial gains and losses on pension and other post-retirement benefit plans; environmental remediation costs, fines, penalties and related insurance recoveries related to facilities no longer owned or closed in prior years; gains and losses on the divestiture of operating businesses, joint ventures and equity investments; gains and losses on facility or property sales or disposals; results of litigation, fines or penalties, where such litigation (or action relating to the fines or penalties) arose prior to the commencement of the performance period; one-time, non-recurring items; and the effect of changes in accounting principles or other such laws or provisions affecting reported results. G A A P I N C O M E S TAT E M E N T R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R AT I O N Avient Corporation 3 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 562.9 615.9 602.4 590.5 2,371.7 637.8 630.1 1,267.9 Gross margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Selling and administrative 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 Income before income taxes 76.7 64.0 35.4 27.4 203.5 84.7 85.5 170.2 Income tax (expense) benefit (16.3) (13.8) (2.0) (16.2) (48.3) (20.0) (22.7) (42.7) Net income from continuing operations 60.4 50.2 33.4 11.2 155.2 64.7 62.8 127.5 Net income from discontinued operations, net of income taxes 19.3 19.2 19.2 17.7 75.4 19.8 21.9 41.7 Net income 79.7 69.4 52.6 28.9 230.6 84.5 84.7 169.2 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Net income attributable to Avient common shareholders 79.3$ 68.8$ 52.9$ 29.8$ 230.8$ 84.2$ 84.7$ 168.9$ Earnings per share attributable to Avient common shareholders - Basic Continuing operations 0.66$ 0.54$ 0.37$ 0.13$ 1.70$ 0.70$ 0.69$ 1.39$ Discontinued operations 0.21$ 0.21$ 0.21$ 0.20$ 0.83$ 0.22$ 0.24$ 0.46$ Total 0.87$ 0.75$ 0.58$ 0.33$ 2.53$ 0.92$ 0.93$ 1.85$ Earnings per share attributable to Avient common shareholders - Diluted Continuing operations 0.65$ 0.54$ 0.37$ 0.13$ 1.69$ 0.70$ 0.68$ 1.38$ Discontinued operations 0.21$ 0.20$ 0.20$ 0.19$ 0.82$ 0.21$ 0.24$ 0.45$ Total 0.86$ 0.74$ 0.57$ 0.32$ 2.51$ 0.91$ 0.92$ 1.83$ A D J U S T E D F I N A N C I A L I N F O R M AT I O N R E C A S T F O R A V I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R AT I O N Avient Corporation 4 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 YTD 2022 Sales 826.0$ 864.5$ 818.0$ 807.1$ 3,315.6$ 892.2$ 891.0$ 1,783.2$ Cost of sales 565.1 603.3 585.1 584.6 2,338.1 632.0 632.1 1,264.1 Gross margin 260.9 261.2 232.9 222.5 977.5 260.2 258.9 519.1 Selling and administrative 164.1 164.6 160.1 161.1 649.9 151.3 157.0 308.3 Operating income 96.8 96.6 72.8 61.4 327.6 108.9 101.9 210.8 Interest expense, net (19.3) (19.5) (19.0) (17.5) (75.3) (16.9) (16.2) (33.1) Other income (expense), net 1.6 1.1 1.5 4.1 8.3 (0.7) 0.7 0.0 Income before income taxes 79.1 78.2 55.3 48.0 260.6 91.3 86.4 177.7 Income tax expense (16.1) (16.3) (10.2) (12.8) (55.4) (20.2) (20.4) (40.6) Net income from continuing operations 63.0 61.9 45.1 35.2 205.2 71.1 66.0 137.1 Net (income) loss attributable to noncontrolling interests (0.4) (0.6) 0.3 0.9 0.2 (0.3) - (0.3) Adjusted Net income attributable to Avient common shareholders - continuing operations 62.6$ 61.3$ 45.4$ 36.1$ 205.4$ 70.8$ 66.0$ 136.8$ Adjusted earnings per share attributable to Avient common shareholders - Diluted 0.68$ 0.66$ 0.49$ 0.39$ 2.23$ 0.77$ 0.72$ 1.48$ Weighted average diluted Shares 92.2 92.4 92.2 92.4 92.1 92.3 92.1 92.2 S E G M E N T D ATA R E C A S T F O R AV I E N T D I S T R I B U T I O N A S A D I S C O N T I N U E D O P E R AT I O N Avient Corporation 5 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Sales: Color, Additives and Inks 609.3$ 624.4$ 586.6$ 581.3$ 2,401.6$ 649.5$ 649.1$ 1,298.6$ Specialty Engineered Materials 214.7 238.9 231.7 226.3 911.6 243.1 242.3 485.4 Corporate and Eliminations 2.0 1.2 (0.3) (0.5) 2.4 (0.4) (0.4) (0.8) Sales 826.0 864.5 818.0 807.1 3,315.6 892.2 891.0 1,783.2 Gross Margin: Color, Additives and Inks 197.5$ 193.4$ 172.1$ 164.5$ 727.5$ 192.1$ 193.4$ 385.5$ Specialty Engineered Materials 63.1 68.1 61.4 58.3 250.9 68.4 66.0 134.4 Corporate and Eliminations 2.5 (12.9) (17.9) (6.2) (34.5) (6.1) 1.5 (4.6) Gross Margin 263.1 248.6 215.6 216.6 943.9 254.4 260.9 515.3 Selling and Administrative Expense: Color, Additives and Inks 108.7$ 107.1$ 105.3$ 103.3$ 424.4$ 97.6$ 99.8$ 197.4$ Specialty Engineered Materials 30.5 32.3 31.4 31.2 125.4 30.1 30.8 60.9 Corporate and Eliminations 29.5 26.8 26.1 31.9 114.3 24.5 30.2 54.7 Selling and Administrative Expense 168.7 166.2 162.8 166.4 664.1 152.2 160.8 313.0 Operating Income: Color, Additives and Inks 88.8$ 86.3$ 66.8$ 61.2$ 303.1$ 94.5$ 93.6$ 188.1$ Specialty Engineered Materials 32.6 35.8 30.0 27.1 125.5 38.3 35.2 73.5 Corporate and Eliminations (27.0) (39.7) (44.0) (38.1) (148.8) (30.6) (28.7) (59.3) Operating Income 94.4 82.4 52.8 50.2 279.8 102.2 100.1 202.3 Earnings Before Interest, Taxes, Depreciation and Amortization (EBITDA): Color, Additives and Inks 116.2$ 111.6$ 93.4$ 87.6$ 408.8$ 120.5$ 119.5$ 240.0$ Specialty Engineered Materials 40.4 43.9 37.9 35.1 157.3 46.1 42.9 89.0 Corporate and Eliminations (25.3) (39.5) (41.9) (34.6) (141.3) (26.8) (26.0) (52.8) Other income (expense) 1.6 1.1 1.6 (5.3) (1.0) (0.6) 1.6 1.0 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 N O N - G A A P R E C O N C I L I AT I O N S F O R R E C A S T H I S T O R I C A L R E S U LT S Avient Corporation 6 Special Adjusted Special Adjusted Special Adjusted Special Adjusted Special Adjusted Sales $ 826.0 $ - $ 826.0 $ 864.5 $ - $ 864.5 $ 818.0 $ - $ 818.0 $ 807.1 $ - $ 807.1 $ 3,315.6 $ - $ 3,315.6 Gross margin 263.1 (2.2) 260.9 248.6 12.6 261.2 215.6 17.3 232.9 216.6 5.9 222.5 943.9 33.6 977.5 Selling and administrative expense 168.7 (4.6) 164.1 166.2 (1.6) 164.6 162.8 (2.7) 160.1 166.4 (5.3) 161.1 664.1 (14.2) 649.9 Operating income 94.4 2.4 96.8 82.4 14.2 96.6 52.8 20.0 72.8 50.2 11.2 61.4 279.8 47.8 327.6 Interest expense, net (19.3) - (19.3) (19.5) - (19.5) (19.0) - (19.0) (17.5) - (17.5) (75.3) - (75.3) Other income (expense), net 1.6 - 1.6 1.1 - 1.1 1.6 (0.1) 1.5 (5.3) 9.4 4.1 (1.0) 9.3 8.3 Income taxes (16.3) 0.2 (16.1) (13.8) (2.5) (16.3) (2.0) (8.2) (10.2) (16.2) 3.4 (12.8) (48.3) (7.1) (55.4) Net income (loss) attributable to noncontrolling interests (0.4) - (0.4) (0.6) - (0.6) 0.3 - 0.3 0.9 - 0.9 0.2 - 0.2 Net income from continuing operations attributable to Avient shareholders $ 60.0 $ 2.6 $ 62.6 $ 49.6 $ 11.7 $ 61.3 $ 33.7 $ 11.7 $ 45.4 $ 12.1 $ 24.0 $ 36.1 $ 155.4 $ 50.0 $ 205.4 Net income / EPS $ 0.65 0.03 $ 0.68 $ 0.54 0.13 $ 0.66 $ 0.37 0.13 $ 0.49 $ 0.13 $ 0.26 $ 0.39 $ 1.69 0.54 $ 2.23 Weighted-average diluted shares 92.2 92.2 92.2 92.4 92.4 92.4 92.2 92.2 92.2 92.4 92.4 92.4 92.1 92.1 92.1 Three Months Ended December 31, 2021 Year Ended December 31, 2021 Three Months Ended March 31, 2021 Three Months Ended June 30, 2021 Three Months Ended September 30, 2021 N O N - G A A P R E C O N C I L I AT I O N S F O R R E C A S T H I S T O R I C A L R E S U LT S Avient Corporation 7 Special Adjusted Special Adjusted Special Adjusted Sales $ 892.2 $ - $ 892.2 $ 891.0 $ - $ 891.0 $ 1,783.2 $ - $ 1,783.2 Gross margin 254.4 5.8 260.2 260.9 (2.0) 258.9 515.3 3.8 519.1 Selling and administrative expense 152.2 (0.9) 151.3 160.8 (3.8) 157.0 313.0 (4.7) 308.3 Operating income 102.2 6.7 108.9 100.1 1.8 101.9 202.3 8.5 210.8 Interest expense, net (16.9) - (16.9) (16.2) - (16.2) (33.1) - (33.1) Other (expense) income, net (0.6) (0.1) (0.7) 1.6 (0.9) 0.7 1.0 (1.0) 0.0 Income taxes (20.0) (0.2) (20.2) (22.7) 2.3 (20.4) (42.7) 2.1 (40.6) Net income attributable to noncontrolling interests (0.3) - (0.3) - - - (0.3) - (0.3) Net income from continuing operations attributable to Avient shareholders $ 64.4 $ 6.4 $ 70.8 $ 62.8 $ 3.2 $ 66.0 $ 127.2 $ 9.6 $ 136.8 Net income / EPS $ 0.70 0.07 $ 0.77 $ 0.68 0.03 $ 0.72 $ 1.38 0.10 1.48 Weighted-average diluted shares 92.3 92.3 92.3 92.1 92.1 92.1 92.2 92.2 92.2 Three Months Ended March 31, 2022 Three Months Ended June 30, 2022 Six Months Ended June 30, 2022 N O N - G A A P R E C O N C I L I AT I O N S F O R R E C A S T A D J U S T E D E B I T D A Avient Corporation 8 EBITDA Reconciliation Q1 2021 Q2 2021 Q3 2021 Q4 2021 YTD 2021 Q1 2022 Q2 2022 YTD 2022 Net income from continuing operations – GAAP 60.4$ 50.2$ 33.4$ 11.2$ 155.2$ 64.7$ 62.8$ 127.5$ Income tax expense 16.3 13.8 2.0 16.2 48.3 20.0 22.7 42.7 Interest expense, net 19.3 19.5 19.0 17.5 75.3 16.9 16.2 33.1 Depreciation and amortization from continuing operations 36.9 33.6 36.6 37.9 145.0 37.6 36.3 73.9 EBITDA 132.9 117.1 91.0 82.8 423.8 139.2 138.0 277.2 Special items, before tax 2.4 14.2 19.9 20.6 57.1 6.6 0.9 7.5 Depreciation and amortization included in special items (0.6) 1.4 (0.9) (1.6) (1.7) (2.1) (1.1) (3.2) Adjusted EBITDA 134.7$ 132.7$ 110.0$ 101.8$ 479.2$ 143.7$ 137.8$ 281.5$ S U M M A R Y O F S P E C I A L I T E M S Avient Corporation 9 Q1 2021 Q2 2021 Q3 2021 Q4 2021 2021 YTD Q1 2022 Q2 2022 2022 YTD Cost of sales: Restructuring costs, including accelerated depreciation (1.8)$ (1.5)$ (5.3)$ (6.0)$ (14.6)$ (4.4)$ (2.6)$ (7.0)$ Environmental remediation costs (0.5) (12.5) (9.4) (0.5) (22.9) (2.0) (3.0) (5.0) Reimbursement of previously incurred environmental costs 4.5 - - - 4.5 0.6 7.6 8.2 Acquisition related adjustments - 1.4 (2.6) 0.6 (0.6) - - - Impact on cost of sales 2.2 (12.6) (17.3) (5.9) (33.6) (5.8) 2.0 (3.8) Selling and administrative expense: Restructuring, legal and other (1.3) (1.4) - (4.2) (6.9) 2.0 (1.7) 0.3 Acquisition/divestiture related costs (3.3) (0.2) (2.7) (1.1) (7.3) (2.9) (2.1) (5.0) Impact on selling and administrative expense (4.6) (1.6) (2.7) (5.3) (14.2) (0.9) (3.8) (4.7) Impact on operating income (2.4) (14.2) (20.0) (11.2) (47.8) (6.7) (1.8) (8.5) Other income, net - - 0.1 (9.4) (9.3) 0.1 0.9 1.0 Impact on income before income taxes (2.4) (14.2) (19.9) (20.6) (57.1) (6.6) (0.9) (7.5) Income tax benefit on above special items 0.9 3.4 4.6 4.1 13.0 1.7 0.2 1.9 Tax adjustments (1.1) (0.9) 3.6 (7.5) (5.9) (1.5) (2.5) (4.0) Impact of special items on net income (2.6)$ (11.7)$ (11.7)$ (24.0)$ (50.0)$ (6.4)$ (3.2)$ (9.6)$

Versaflex HC processes in a simple, one-step injection molding operation instead of the multiple steps needed for vulcanized rubber, which requires raw materials to be premixed, processed for 5 -10 minutes on a two-roll mill, and made into strips to feed into a molding machine.