You can be confi dent that, in formulating and manufacturing our materials, we use sustainable practices to provide long- term product viability and sound environmental stewardship • You can expect that the materials we produce contain only ingredients that conform to accepted legal and regulatory compliance guidelines • You can trust that PolyOne materials meet the rigorous quality and safety management standards required across the globe • You can be certain that PolyOne meets or exceeds the material safety data reporting requirements of your country or region • When you choose PolyOne, you can be confi dent our products will help you meet or exceed today’s stringent compliance standards HELPING CUSTOMERS MEET THEIR GOALS THROUGH MATERIAL SCIENCE 66672.indd main_6 3/25/19 4:00 PM 7 *PolyOne Sustainable Solutions defi nitions aligned with FTC 2012 Guide for the Use of Environmental Marketing Claims (“Green Guides”) 2016 2017 2018 20% INCRE ASE HELPING CUSTOMERS BECOME MORE SUSTAINABLE $480M $440M $400M $1.3 BILLION IN REVENUE FROM SUSTAINABLE SOLUTIONS* 2016–2018 Lightweighting Reduced Material Requirements Improved Recyclability Renewable Energy Applications Eco-conscious Composition Bio-derived Content Reduced Energy Use Volatile Organic Compound Reduction PolyOne off ers a broad portfolio of technologies that help our customers—and our planet—be more sustainable. Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 83% in fixed income securities and 17% in equity securities. Under the supervision of and with participation of PolyOne’s management, including the Chief Executive Officer and the Chief Financial Officer, we conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2018 based on the guidelines established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013 Framework).

In Avient's product portfolio, clear sustainability criteria were established and are marketed as Sustainable Solutions based upon the FTC’s Guidelines for the Use of Environmental Marketing Claims. Products that are renewable, re-usable, recyclable, have an eco-conscious composition, or meet resource efficiency guidelines fall within this category. The price range was established by evaluating various shadow carbon price scenarios that Avient might adopt to align with the Paris Agreement's guidelines.

Complēt™ and OnForce™ Molding Guidelines and Processing Conditions

Based on current guidelines, assumptions and estimates, including stock market prices and interest rates, we anticipate that we will make cash contributions of approximately $75 million to our pension plans, including $50 million of contributions above our estimated required amounts, in 2013. Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 50% to 75% in equity securities, 15% to 35% in fixed income securities, and 0% to 10% in alternative investments and cash.

Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 70% to 80% in fixed income securities and 20% to 30% in equity securities. Under the supervision of and with participation of PolyOne’s management, including the Chief Executive Officer and the Chief Financial Officer, we conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2016 based on the guidelines established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013 Framework).

Based on the current funded status of the plan, our pension asset investment allocation guidelines are weighted to fixed income securities. Under the supervision of and with participation of Avient’s management, including the Chief Executive Officer and the Chief Financial Officer, we conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2022 based on the guidelines established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013 Framework).

Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 70% to 80% in fixed income securities, 20% to 30% in equity securities and 0% to 10% in alternative investments and cash. Under the supervision of and with participation of PolyOne’s management, including the Chief Executive Officer and the Chief Financial Officer, we conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2013 based on the guidelines established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (1992 Framework).

Based on current guidelines, assumptions and estimates, including stock market prices and interest rates, we anticipate that we will be required to make a cash contribution of approximately $24 million to our pension plans in 2012. Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 70% to 85% in equity securities, 10% to 20% in fixed income securities, and 0% to 10% in alternative investments.

Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 60% to 70% in fixed income securities, 30% to 40% in equity securities and 0% to 10% in alternative investments and cash. Under the supervision of and with participation of PolyOne’s management, including the Chief Executive Officer and the Chief Financial Officer, we conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2014 based on the guidelines established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013 Framework).

Based on the current funded status of the plan, our pension asset investment allocation guidelines are to invest 60% to 70% in fixed income securities, 30% to 40% in equity securities and 0% to 10% in alternative investments and cash. Under the supervision of and with participation of PolyOne’s management, including the Chief Executive Officer and the Chief Financial Officer, we conducted an evaluation of the effectiveness of internal control over financial reporting as of December 31, 2015 based on the guidelines established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013 Framework).