IBM Co-Marketing Guide

Effective date: November 05, 2024

As an IBM Business Partner, you have access to key advantages that

can help you differentiate and grow your business. Co-Marketing is one
of several marketing benefits available, all designed to help you
effectively reach your audience and generate new leads. You can
combine Co-Marketing funds with other IBM marketing benefits to
save time and effort.

With Co-Marketing, we provide you with marketing funds to help offset the costs as you
drive demand for you and IBM when promoting products and services operating on or
containing IBM products and services.

By accepting IBM Co-Marketing Incentive Offering you agree with and accept the Co-
Marketing Terms and Conditions (Ts&Cs). This guide is a companion to the Ts&Cs. In
case of a conflict between this guide and Ts&Cs, the latter will always prevail. This guide
was drafted in English and then translated. In case of discrepancies between the English
and translated versions, the English version prevails.

Your activities must comply with the Co-Marketing Terms and Conditions even if IBM is not
covering their cost in full.
Marketing tactics
Effective date: November 05, 2024

The following is a list of marketing tactic types that are eligible for
reimbursement. Select a marketing tactic to access guidance such as
Proof of Performance, eligible and ineligible expenses and marketing
tactic examples.

Demand Generation activities

↳ Digital Marketing (including Digital Events)

↳ Customer Conference or Marketing seminar

↳ Trade Show

↳ Advertising

↳ Direct Marketing

↳ Telemarketing

Non-Demand Generation activities

Available to Distributor Co-Marketing Incentive Offerings. See Incentive Offering details in

the CMC or contact your Co-Marketing Program Manager. Visit Non-demand Generation
activities.
Demand Generation
activities
Effective date: November 05, 2024

IBM provides co-marketing funding to:

Resellers – for demand generation activities that promote,

demonstrate, or explain IBM products or services.

Build partners - to generate demand for your branded solution

specifically referenced in the applicable Build Co-Marketing Incentive
Offering

Distributors – for the purpose of enablement and recruitment of IBM

Business Partners and demand generation. Visit 'Non-demand
Generation Activities' for additional details.

Demand Generation activities are:

↳ Digital Marketing (including Digital Events)

↳ Customer Conference or Marketing seminar

↳ Trade Show

↳ Advertising

↳ Direct Marketing

↳ Telemarketing
Digital Marketing
(including Digital Events)
Effective date: November 05, 2024

This section covers all digital tactics such as email campaigns,

search engine optimization, social media and digital events. IBM
provides co-marketing funding to:

Resellers – for demand generation activities that promote,

demonstrate, or explain IBM products or services.

Build partners - to generate demand for your branded solution

specifically referenced in the applicable Build Co-Marketing Incentive
Offering

Distributors – for the purpose of enablement and recruitment of IBM

Business Partners and demand generation (See ‘Non-Demand
Generation Activities’) for additional details.)

Proof of Performance

Itemized third-party invoice (an itemized third-party invoice provides an overview of the
goods and services included in the invoice) and samples from the following list of digital
marketing tactics shown below. Note: Where available, screenshots, emails, newsletters,
etc. should show the date of execution.

If a digital tactic is executed on multiple platforms/sites, a sample from each platform/site

should be included in the proof of performance.(e.g. A screen shot of a post from each
social media platform that you will receive a separate invoice for.)

– Blogs – screenshot of one complete, published blog

– E-book/flipbook – one copy of e-book/flipbook or active URL link to a page where e-
book/flipbook is published
– Email - screenshot of one email
– Landing page – full-page screenshot of one landing page
– Mobile app – screenshot of each unique mobile app
– Newsletter – screenshot of one newsletter
– Online ads & banners – screenshot of each unique online ad or banner
– Pay-Per-Click (PPC) managed by agency – screenshot of the ad as it appeared on the
web or Pay-Per-Click report
– Pay-Per-Click (PPC) managed by you – screenshot of the ad as it appeared on the web
or Pay-Per-Click report filtered by claimed campaign and eligible time frame
– Search Engine Optimization (SEO) – report of optimized keywords/phrases used for
SEO
– Social media – screenshot of one social media post
– Text messaging/SMS marketing – screenshot of one text message
– Video – copy of the full, published video or active URL link to a page where the video is
published
– Web page – active URL link or full-page screenshot of each web page
– Digital events hosted by you – copy of invitation or agenda to each webinar showing the
date and topic
– Digital events hosted by third parties – copy of invitation or agenda to each webinar
showing the date and topic and event package details as provided by the organizer.
Note: all items included in the package must be eligible
– Digital one-on-one meetings (lead generation with multiple prospects) - written
summary of the meetings showing date and IBM products/services promoted

Examples

Example 1: IBM Watson Assistant case study

You are organizing a multi-touch digital campaign to promote Watson Assistant. You
begin by sending out an introductory email, then a second email with more in-depth
information that references a case study on Watson Assistant and how it drives consistent
and intelligent customer care. In parallel, you create a landing page about Watson
Assistant and direct prospects there through one online banner posted on different web
pages.

Proof of Performance:
Third-party invoices for all claimed expenses

Additionally, you need to provide the following Proof of Performance for

each portion of your campaign:

For emails
– screenshot of one email

For case study

– a pdf copy of the case study

For landing page

– a full-page screenshot of the landing page

For online banner

– screenshot of online banner
Example 2: IBM Security Orchestration and Response Automation
webinar
You plan to host a webinar to promote IBM Security Orchestration and Response
Automation solutions (SOAR). You invite a security expert to speak about security issues
in the targeted industry and how to address them. Three weeks before the meeting, you
promote the webinar on social media with a video invitation and send invitation emails with
the registration landing page to the prospective clients. You follow up with a reminder
email one week before the meeting through the phone call. After the webinar, you send a
thank-you email and gifts to follow up with the attendees.

Proof of Performance:
Third-party invoices for all claimed expenses and invoices for amenities
even if not claimed for reimbursement (see "Promotional Gifts" section
below)

Additionally, you need to provide the following Proof of Performance for

each portion of your campaign:

For emails
– screenshot of one email

For social media

– one screenshot of your social media post inviting to the webinar

For invitation video

– copy of the full-length video or an active link to the posted video

For landing page

– a full page screenshot of the landing page

For phone calls

– script or briefing material

Eligible expenses

– Creation, production and distribution of digital media

– Website content creation and content management
– In-house rate sheet (refer to the Reimbursement section of this guide for more details)
– Purchased list of prospects
– Lead generation services such as providing contact information for prospects, database
and internet searching, prospecting and email nurturing
– Temporary personnel hired directly or retained through a staffing company for an
approved campaign. Timesheets of direct-hired temporary personnel are required as a
Proof of Performance. Timesheets must be signed and approved by your management,
 including employee names, job titles, start dates, total hours worked, total salaries paid,
and description of the activities completed
– Promotional gifts
– Meals/refreshment provided in connection with a webinar
– Speaker fees
– Entertainment (for virtual events only)
– Inbound marketing services. A vendor contract identifying the marketing services and
Proof of Performance of the tactics included in the marketing services must be provided
to reimburse inbound marketing services
– Marketing consultation provided by IBM or a reputable, qualified marketing firm.
Examples of eligible services include SWOT analysis, setting a marketing strategy with
associated targeting and messaging, developing a response platform and progress
tracking. A written plan identifying the services and Proof of Performance of the tactics
supported by the marketing consultation must be provided to reimburse marketing
consultation expenses. Marketing consultation will not be reimbursed if claimed as a
stand-alone activity. It must be connected with an approved demand generation
activity. Employee training on general topics such as sales or social media does not
qualify as marketing consultation and, therefore, will not be reimbursed.

Ineligible expenses

Non-reimbursable expenses
The listed expenses are not eligible and will be excluded from reimbursement:

– Sales incentives
– Advertorials
– Hosting and server-related expenses for websites
– Services, capital equipment or equipment used in routine business operations (such as
furnishings, telephone equipment, corporate signage or company stationery)
– Prizes which are awarded through lottery, drawing or other game of chance
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Activities where you are promoting both IBM and IBM competitor products and
technologies without prior written approval
– Salaries for your regular employees who may support co-marketing activities

Prohibited actions
The listed actions may cause your entire claim to be denied:

– Gift Cards
– Providing cash, cash equivalent or gift cards convertible to cash to any participant
– Paying, even with your own funds, for travel, lodging, speaker fees and other expenses
(excluding allowed business amenities within IBM's spending limit) for any GOE
employee
– Exceeding per-person limits for gifts, meals/refreshments
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0
– Organizing or participating in a lottery, drawing and other game of chance where the
value of the prizes exceeds the per-person gift limit
– Submitting inaccurate, falsified or otherwise misleading information regarding your Co-
Marketing activity
– Misrepresenting the results of the GOE Employee Determination (for virtual events
only)-

Meals, gifts, speaker fees and entertainment policy

Meals/refreshments, promotional gifts and speaker fees can be reimbursed as part of your
activity.

Per person limits apply to all activities covered by a single MAP. For example, if you
purchase four different gifts, their combined total cannot exceed the per-person limit.
Exceeding per-person limits will make your entire claim ineligible. The limits can be found
in the Incentive Offering details in the CMC or when submitting your MAP. You must follow
per-person limits and submit expenses for review even if you are not seeking
reimbursement for amenities.

Providing any Business Amenities in connection with your marketing activity if the limit for
business amenities is $0 will result in denial of your entire claim.

Meals and refreshments

Meals and refreshments are eligible expenses for your webinar. Expenses for alcohol are
allowed only in accordance with local laws, if reasonable in price and offered within a
professional business setting. Associated sales taxes and gratuities are included within the
per-person limits. The per-person limit is a daily limit.

Food and beverage designed to be consumed by the participants during a digital event is
classified as meal/refreshment. The total value of the food, beverage and associated
incidental costs such as packaging and delivery are included in the per-person limit. Food
hampers or lunch boxes including alcohol designed to be consumed during a digital event
and delivered before the start of the event are considered as meal/refreshment.

Note: Non-edible items such as mugs or glasses included in food hampers will be treated
as gifts if itemized.

Food and beverages not designed to be consumed during a digital event are considered
gifts. Incidental costs such as packaging, engraving and mailing are included in the per-
person limit. E.g. food hampers consisting of different kinds of food-related goods and a
bottle of wine provided to thank the participants for their participation is considered a gift
and, therefore, must follow the per-person gift limit.

Promotional gifts
You must submit the invoice with the gift expenses even if you are not asking for
reimbursement from IBM for them. The per-person limit includes associated expenses like
engraving, packaging and mailing.

Speaker fees
Speaker fees for non-GOE employees can be reimbursed. Speaker fees for IBM,
prospective client or your employees will not be reimbursed. Note that paying speaker fees
to a GOE speaker will make your entire claim ineligible for reimbursement.
Travel, lodging or per diem expenses for speakers will not be reimbursed.

Entertainment (for virtual events only)

Where allowed, entertainment that is reasonable, customary and an integral part of your
webinar can be reimbursed. Examples of entertainment - live cooking sessions, cocktail
mixing classes, wine tasting, yoga sessions etc.

If the entertainment package contains multiple elements (e.g. food and/or alcohol and/or
physical items), the total value of all items in the package are to be included in the costs for
the entertainment per-person limit. E.g. wine and cheese sent to attendees for wine and
cheese tasting experience planned as part of the event agenda would be included within
the entertainment limits.

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Customer Conference or
Marketing seminar
Effective date: November 05, 2024

This section covers face-to-face events hosted by you, held over one or
multiple days. IBM provides co-marketing funding to:

Resellers - for activities that promote, demonstrate, or explain IBM

products or services

Build partners - to promote your branded solution specifically

referenced in the applicable Build Co-Marketing Incentive Offering

Distributors – for the purpose of enablement and recruitment of IBM

Business Partners and demand generation (See ‘Non-Demand
Generation Activities’ for additional details.)

Proof of Performance

– Itemized third-party invoices (an itemized third-party invoice provides an overview of

the goods and services included in the invoice)
– Agenda
– Proof of IBM content*
– Proof of Performance of other activities supporting the event as defined in the Marketing
tactics section
– At least one digital photograph taken during your event.

Examples:

– Photo showing a speaker/presentation in progress.

– Photo of IBM deliverables or content being shared during the conference or seminar.
(ex. Conference table with IBM deliverables on display)
– Live demonstration of IBM products.

Please note that it is not necessary for photos to show the faces of individuals in the
conference or seminar. Photos can be taken from the back of the room during the on-stage
presentation or demonstration, showing only the backs of participants.
What type of photos are not acceptable as proof of performance?

Examples:

– Pictures taken of the meeting room with no attendees in the photo

– Pictures of badges, food or meals/refreshments, gifts/promotional items
– Pictures of individuals socializing

*For demand generation networking events, defined as an event with no formal

presentation or collateral, the official agenda or invitation must list the IBM
products/solutions that will be the focus of the discussions.

Business venue

All venues must be appropriate for a business meeting. When selecting a venue, it is
important to determine if Government Entity (GOE) employees will attend. You have more
flexibility in selecting event venues where no GOE employees will attend as there may be
legal restrictions which limit GOE employees from attending certain venues.

For events without GOE Employees

You can select a briefing or conference center, exhibit hall or a restaurant, hotel or other
location with a separate private meeting room where the location and meeting room are
both appropriate for a business meeting.

For events with GOE employees

You can select a briefing or conference center, exhibit hall, hotel or a restaurant
appropriate for a business meeting.

If you want to use a different type of venue, contact your Co-Marketing Program Manager to
discuss your venue request. The following information can help you determine the
appropriateness of the selected venue:

– Does the venue have a separate, closed-to-the-public space for meetings?

– Is it regularly used for business meetings?
– Does it have audio/visual equipment and seating to present business meeting content?
– Does the venue and related activities create an appropriate atmosphere for a business
meeting?

Examples

Business breakfast example

You’re organizing an event to promote IBM Cloud products. You send out an invitation email
leading to the registration landing page and promote the event on social media. A week
before, you send a reminder email. The event takes place in a hotel’s business meeting
room. The agenda starts with a business breakfast, followed by sessions about IBM Cloud
and concludes with lunch. Every attendee gets a small gift. The week after the event you
send a follow up email with more information about IBM Cloud and a call to action.
 Proof of Performance:
– Invoices for emails, landing page creation, social media ads, venue
rental, meals and promotional gifts

– For emails - screenshot of one email

– Screenshot of the landing page and other social media activity

– Event agenda

– Picture of the meeting in progress

Eligible expenses

– In-house rate sheet (refer to the Reimbursement section of this guide for more details)
– Facility or venue rental costs (including IBM Briefing Center expenses)
– Digital, telemarketing, advertising or direct marketing activities related to the event
such as email invitation or social media paid content
– Shipping and delivery of event materials
– Meals/Refreshments
– Promotional gifts
– Local courtesy ground transportation to and from the event
– Speaker fees
– Entertainment
– Lead retrieval system

Ineligible expenses

Non-reimbursable expenses
The expenses shown below are not eligible and will be excluded from reimbursement:

– Sales incentives
– Advertorials
– Hosting and server-related expenses for websites
– Services, capital equipment or equipment used in routine business operations (such as
furnishings, telephone equipment, corporate signage or company stationery)
– Prizes which are awarded through lottery, drawing or other game of chance
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Activities where you are promoting both IBM and IBM competitor products and
technologies without prior written approval
– Salaries for your regular employees who may support co-marketing activities
– Sponsorship fee for IBM to participate in a Business Partner-led event
– Conference Pass to attend an IBM or third-party event in lieu of purchasing a
sponsorship package. If you need to purchase more passes for your employees to staff
 the booth, we will reimburse the least costly passes for that purpose
– Travel, lodging and living expenses (such as per diem) excluding local courtesy ground
transportation

Prohibited actions
The listed actions may cause your entire claim to be denied:

– Gift Cards
– Providing cash, cash equivalent or gift cards convertible to cash to any participant
– Organizing or participating in a lottery, drawing and other game of chance where the
value of the prizes exceeds the per-person gift limit
– Exceeding per-person limits for gifts, meals/refreshments, transportation and
entertainment as part of the event or satellite activities
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0
– Submitting inaccurate, falsified or otherwise misleading information regarding your Co-
Marketing activity
– Inviting or allowing family members or guests of (a) your employees, (b) customer
employees and (c) prospect employees to participate in a marketing activity or paying
their expenses
– Paying, even with your own funds, for travel, lodging, speaker fees and other expenses
for any GOE employee other than meals, gifts or local ground courtesy transportation
– Holding an event at an inappropriate venue
– Paying a sponsorship or hosting an event for the benefit of a not-for-profit organization,
without prior IBM approval
– Misrepresenting the results of the GOE Employee Determination

Meals, gifts, speaker fees, transportation and

entertainment policy

We can reimburse meals/refreshments, promotional gifts, speaker fees, local courtesy

ground transportation and entertainment (where allowed) as part of your customer
conference or marketing seminar.

Per person limits apply to all activities covered by a single MAP. For example, if you
purchase four different gifts, their combined total cannot exceed the per-person limit.
Exceeding per-person limits will make your entire claim ineligible. The limits can be found
in the Incentive Offering details in the CMC or when submitting your MAP. You must follow
per-person limits and submit expenses for review even if you are not seeking
reimbursement for amenities.

Providing any Business Amenities in connection with your marketing activity if the limit for
business amenities is $0 will result in denial of your entire claim.

Note: Business amenities used in support of an event should be included in the event MAP,
not submitted separately.

Meals and refreshments

Can be offered immediately before, during or immediately after the event at the selected
event venue or restaurant that is appropriate for a business meeting. Expenses for alcohol
are allowed only in accordance with local laws, if reasonable in price and offered within a
professional business setting. Associated sales taxes and gratuities are included within the
per-person limits. The per-person limit is a daily limit.

Coffee, and tea provided by the venue as part of the room rental service, i.e. without
additional cost incurred to you, are not considered refreshments and, therefore, not
included within the per-person meal/refreshment limit. Note: Water is not considered to be
a business amenity and is not included in per-person limits.

Promotional gifts
The cost of a gift and associated expenses such as engraving, packaging and mailing are
included within the per-person gift limit.
The number of the gifts qualifying for reimbursement will be based on the estimated
number of attendees. If the actual number of attendees is higher than the estimate,
reimbursement will be based on the actual number of attendees.
In general, office supplies of low costs (including only pens, pencils, notepads, notebooks,
post-it notes) and water are not considered gifts and, therefore, not included within the
per-person gift limit.

Speaker fees
Speaker fees for non-GOE employees can be reimbursed. Speaker fees for IBM,
prospective client or your employees will not be reimbursed. Note that paying speaker fees
to a GOE speaker will make your entire claim ineligible for reimbursement.

Travel, lodging or per diem expenses for speakers will not be reimbursed.

Local courtesy ground transportation

Local event courtesy transportation, such as a taxi or bus, including parking fees, for
attendees can be reimbursed.

Entertainment
Entertainment expense must be reasonable, customary and an integral part of your
marketing activity.

The following are examples of inappropriate entertainment: gambling, activities that

advocate the intolerance of others, karaoke, nightclub, adult entertainment venues,
entertainment that could damage IBM’s reputation or that violates the law.
Trade Show
Effective date: November 05, 2024

This section covers multi-vendor face-to-face events organized by a

third-party and sponsored by you. Typically, they include a booth
and/or a speaking opportunity. IBM provides co-marketing funding to:

Resellers - for activities that promote, demonstrate, or explain IBM

products or services

Build partners - to promote your branded solution specifically

referenced in the applicable Build Co-Marketing Incentive Offering

Distributors - for the purpose of enablement and recruitment of IBM

Business Partners and demand generation (See ‘Non-Demand
Generation Activities' for additional details.)

Proof of Performance

IBM Trade shows

– Itemized third-party invoices (an itemized third-party invoice provides an overview of

the goods and services included in the invoice)
– Sponsorship package details
– Proof of Performance of other activities supporting the event as defined in the Marketing
tactics section

For claimed activities you organized in conjunction with an IBM trade show, such as a
business lunch with the trade show attendees, you need to provide:

– Agenda for these activities

– Proof of IBM content
– A digital photo as described below

Build partners and Tech Brokers are eligible to use Co-Marketing to fund IBM-led event
sponsorship packages (including Think and TechXchange). IBM event trade show
sponsorship packages are not an eligible expense for Resellers and Distributors. However,
all IBM Business Partners can leverage Co-Marketing funding for allowable activities that
surround IBM trade shows.
Third-party trade shows

– Itemized third-party invoices (an itemized third-party invoice provides an overview of

the goods and services included in the invoice)
– Sponsorship package details
– Proof of Performance of other activities supporting the event as defined in the Marketing
tactics section
– Agenda
– Evidence of IBM content
– A digital photo as described below

Digital Photograph Requirements

At least one digital photograph taken during the activity.

Examples:

– Photo showing a meeting, speaker/presentation in progress

– Image of the booth being visited by trade show participants
– Image of the booth with a display of IBM deliverables
– Live demonstration of IBM products at the booth or during a presentation

US Only: If promotional items and refreshments are made available to trade show
participants, an unaltered photo of the onsite signage (i.e. table-top tent card) in your
booth must be submitted with your claim. Claims without a photo of the onsite signage will
not be reimbursed. Access on-site signage guidance in Seismic.

Please note that it is not necessary for photos to show the faces of individuals at the trade
show. For example, photos can be taken from the back of the room during the on-stage
presentation or demonstration, showing only the backs of participants or from behind
participants at a trade show booth.

What type of photos are not acceptable as proof of performance?

Examples:

– Photos of participants walking around or socializing on the trade show floor

– Photos of individuals at a dessert bar or coffee break bar
– Close-ups of Business Partner employees manning the booth
– Pictures of badges, food or meals/refreshments, gifts/promotional items

Important note for trade show sponsorships in the United States: For trade show events
held in the U.S. where refreshments and promotional items will be provided where GOE
Employees may be in attendance, an image of the on site signage in the booth must be
submitted with the claim as proof of performance.

Sponsorship packages
Some benefits in the sponsorship package could make your claim ineligible for
reimbursement. This section will explain what you can do if your package includes passes,
lodging, or a game of chance.

Sponsoring meals and refreshments

IBM trade shows*

You can sponsor pre-approved coffee and/or dessert breaks, meals and receptions.

*Eligible expense for Build partners and Tech Brokers only.

Third-party trade shows

You can sponsor coffee and/or dessert breaks, and branding opportunities (e.g. hosted
lunch table, sponsoring a networking opportunity). These expenses may be eligible
provided there is a related line item cost within the sponsorship package that can be
secured in association with a sponsored event. Sponsorship must be pre-approved in the
Marketing Activity Plan and is subject to per-person spending limits.

Event passes
Event passes included in the sponsorship package must be used by

– your employees

or, with IBM pre-approval

– non-GOE client employees

– IBM employees supporting your marketing activities at the trade show

Sponsorship packages that include lodging

Sponsorship packages which include lodging as a benefit will be reimbursed if the lodging
is used only by your employees and all other benefits included in the package are eligible
for reimbursement.
At MAP time, you need to identify your employees who will use the lodging and the means
to contact them and the event organizer. You will be asked to confirm these details when
submitting your claim.

Game of chance included in the sponsorship package

You may choose to participate in the game of chance if you meet the criteria below.
Otherwise, you need to opt out.

To participate
You can participate in the game of chance by stamping trade show booklets of visitors to
your booth. In order to do so, you need to obtain written confirmation from the event
organizer that:

– The game of chance and the prize comply with all applicable laws
– The prize winner will be selected randomly
– GOE employees will not be permitted to win the prize exceeding the per-person limit for
gifts

You need to submit a copy of the confirmation from the event organizer with your claim.

To opt out
– Send an email to the event organizer prior to the event stating your intention to opt out
of the games of chance
– Submit a copy of the opt-out email with your claim
– Confirm in writing that you did not participate in the game of chance

Event press release

If the sponsorship package does not include costs for press releases announcing the trade
show, these expenses may be eligible for reimbursement provided that you follow IBM
press relations guidance for preparing and issuing press releases.

Examples

Third-party trade show

You want to sponsor a third-party trade show which will be a great opportunity to present
your IBM product portfolio to new prospects. The sponsorship will include a booth, logo
visibility and a speaker slot on the main stage.

Proof of Performance:
– Copy of the agenda
– Presentation showing IBM promotion
– Invoice for the sponsorship package
– Sponsorship package details
– Picture of your booth

IBM trade show

You want to sponsor an IBM trade show* to present your company as an IBM reseller. The
sponsorship will include a booth, logo visibility and two trade show passes.

*Eligible expense for Build partners and Tech Brokers only.

Proof of Performance:
– Invoice for the sponsorship package
– Sponsorship package detail
Eligible expenses

– In-house rate sheet (refer to the Reimbursement section of this guide for more details)
– Sponsorship fees
– Digital, telemarketing, advertising or direct marketing activities related to the event
such as email invitation or social media paid content
– Rental of furnishings, carpet and A/V equipment
– Booth assembly and cleaning
– Utilities, telephone, internet
– Shipping and delivery of event materials
– Signage and booth display
– Meals/Refreshments
– Promotional gifts
– Speaker fees
– Lead retrieval system

Ineligible expenses

Non-reimbursable expenses
The listed expenses are not eligible and will be excluded from reimbursement:

– Sales incentives
– Advertorials
– Hosting and server-related expenses for websites
– Services, capital equipment or equipment used in routine business operations (such as
furnishings, telephone equipment, corporate signage or company stationery)
– Prizes which are awarded through lottery, drawing or other game of chance
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Activities where you are promoting both IBM and IBM competitor products and
technologies without prior written approval
– Salaries for your regular employees who may support co-marketing activities
– Sponsorship fee for IBM to participate in a Business Partner-led event
– Conference Pass to attend an IBM or third-party event in lieu of purchasing a
sponsorship package. If you need to purchase more passes for your employees to staff
the booth, we will reimburse the least costly passes for that purpose
– IBM event trade show sponsorship packages unless claimed by Build partners or Tech
Brokers
– Travel, lodging and living expenses (such as per diem) including local courtesy ground
transportation

Prohibited actions
The listed actions may cause your entire claim to be denied:

– Gift card
– Providing cash, cash equivalent or gift cards convertible to cash to any participant
– Organizing or participating in a lottery, drawing and other game of chance where the
value of the prizes exceeds the per-person gift limit
– Exceeding per-person limits for gifts, meals/refreshments, transportation and
entertainment as part of the event or satellite activities
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0
– Submitting inaccurate, falsified or otherwise misleading information regarding your Co-
Marketing activity
– Inviting or allowing family members or guests of (a) your employees, (b) customer
employees and (c) prospect employees to participate in a marketing activity or paying
their expenses
– Paying, even with your own funds, for travel, lodging, speaker fees and other expenses
for any GOE employee other than meals or gifts
– Holding an event at an inappropriate venue
– Paying a sponsorship or hosting an event for the benefit of a not-for-profit organization,
without prior IBM approval
– Sponsoring entertainment at a trade show
– Misrepresenting the results of the GOE Employee Determination for satellite activities

Meals, gifts, speaker fees and entertainment policy

Meals/refreshments, promotional gifts, speaker fees and entertainment expenses can be

reimbursed as part of the trade show.

Per person limits apply to all activities covered by a single MAP. For example, if you
purchase four different gifts, their combined total cannot exceed the per-person limit.
Exceeding per-person limits will make your entire claim ineligible. The limits can be found
in the Incentive Offering details in the CMC or when submitting your MAP. You must follow
per-person limits and submit expenses for review even if you are not seeking
reimbursement for amenities.

Providing any Business Amenities in connection with your marketing activity if the limit for
business amenities is $0 will result in denial of your entire claim.

Note: Business amenities used in support of an event should be included in the event MAP,
not submitted separately.

APPLICABLE TO THE U.S. ONLY: In order for Business Partners to provide refreshments
and promotional items free of charge at trade shows with open enrollment, they may now
utilize onsite signage (ex. table-top tent card) in their booths.

The signage must:

– be prominently displayed
– advise trade show participants that some governments agencies, public organizations
and other entities regulate or restrict amenities that may be accepted by their
employees
– advise participants that refreshments and promotional materials are only provided for
participants that can legally accept them
– notify participants that they should not partake of the amenities if they aren’t allowed to
accept them
– must use language provided by IBM on tent card (language can be found in Seismic)
Meals and refreshments
Can be offered immediately before, during or immediately after the event at the selected
event venue or restaurant that is appropriate for a business meeting. Expenses for alcohol
are allowed only in accordance with local laws, if reasonable in price and offered within a
professional business setting. Associated sales taxes and gratuities are included within the
per-person limits. The per-person limit is a daily limit.

For events, coffee and tea provided by the venue as part of the room rental service, i.e.
without additional cost incurred to you, are not considered refreshments and, therefore,
not included within the per-person meal/refreshment limit. Regardless of the venue
setting, water (including bottled water) is not considered as a meal/refreshment or gift
expense.

Refreshments that are provided/consumed in a partner’s trade show booth are considered
to be gifts and must be included in the overall per person gift limit for your MAP and claim.

Promotional gifts
The cost of a gift and associated expenses such as engraving, packaging and mailing are
included within the per-person gift limit.

In general, office supplies of low costs (including only pens, pencils, notepads, notebooks,
post-it notes) and water are not considered gifts and, therefore, not included within the
per-person gift limit.

Speaker fees
Speaker fees for non-GOE employees can be reimbursed. Speaker fees for IBM,
prospective client or your employees will not be reimbursed. Note that paying speaker fees
to a GOE speaker will make your entire claim ineligible for reimbursement.

Travel, lodging or per diem expenses for speakers will not be reimbursed.

Entertainment
Entertainment must be reasonable, customary and an integral part of your marketing
activity.
Advertising
Effective date: November 05, 2024

This section covers ad creation and placement through non-digital

media such as billboards, newspapers, radio and television. IBM
provides co-marketing funding to:

Resellers - for activities that promote, demonstrate, or explain IBM

products or services

Build partners - to promote your branded solution specifically

referenced in the applicable Build Co-Marketing Incentive Offering

Distributors – for the purpose of enablement and recruitment of IBM

Business Partners and demand generation (See ‘Non-Demand
Generation activities’ for additional details.)

Proof of Performance

– Itemized third-party invoices (an itemized third-party invoice provides an overview of

the goods and services included in the invoice)
– Evidence of ad placement with date(s) executed
– Copy of ad

Examples

You hire an advertising agency to create and place an ad in a tech magazine that your
audience subscribes to.

Proof of Performance:
– Copy of the ad from the magazine
– Invoice from the advertising agency

Eligible expenses
– Creation and placement of ads
– In-house rate sheet (refer to the Reimbursement section of this guide for more details)
– Lead generation services such as providing contact information for prospects, database
and internet searching, prospecting and email nurturing
– Temporary personnel hired directly or retained through a staffing company for an
approved campaign
– Inbound marketing services. A vendor contract identifying the marketing services and
Proof of Performance of the tactics included in the marketing services must be provided
to reimburse inbound marketing services
– Marketing consultation provided by IBM or a reputable, qualified marketing firm.
Examples of eligible services include SWOT analysis, setting a marketing strategy with
associated targeting and messaging, developing a response platform and progress
tracking. A written plan identifying the services and Proof of Performance of the tactics
supported by the marketing consultation must be provided to reimburse marketing
consultation expenses. Marketing consultation will not be reimbursed if claimed as a
stand-alone activity. It must be connected with an approved demand generation
activity. Employee training on general topics such as sales or social media does not
qualify as marketing consultation and, therefore, will not be reimbursed.

Ineligible expenses

Non-reimbursable expenses
The listed expenses are not eligible and will be excluded from reimbursement:

– Sales incentives
– Advertorials
– Services, capital equipment or equipment used in routine business operations (such as
furnishings, telephone equipment, corporate signage or company stationery)
– Prizes which are awarded through lottery, drawing or other game of chance
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Activities where you are promoting both IBM and IBM competitor products and
technologies without prior written approval
– Salaries for your regular employees who may support co-marketing activities

Prohibited actions
The listed actions may cause your entire claim to be denied:

– Gift Cards
– Providing cash, cash equivalent or gift cards convertible to cash to any participant
– Paying speaker fees to any GOE employee
– Organizing or participating in a lottery, drawing and other game of chance where the
value of the prizes exceeds the per-person gift limit
– Exceeding per-person limits for gifts
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0
Direct Marketing
Effective date: November 05, 2024

This section covers printed demand generation materials mailed or

distributed directly to prospects. IBM provides co-marketing funding
to:

Resellers - for activities that promote, demonstrate, or explain IBM

products or services

Build partners - to promote your branded solution specifically

referenced in the applicable Build Co-Marketing Incentive Offering

Distributors – for the purpose of enablement and recruitment of IBM

Business Partners and demand generation (See ‘Non-Demand
Generation activities’ for additional details.)

Proof of Performance

– Itemized third-party invoices (an itemized third-party invoice provides an overview of

the goods and services included in the invoice)
– Copy of the distributed printed marketing materials

Examples

You recently launched a new Power 9 campaign and want to engage your current and
potential clients by sending them a direct mailer and a notebook with your company’s logo
as a gift.

Proof of Performance:
– Copy of the mailer
– Third-party invoice for direct mailing
– Third-party invoice for notebooks
– Receipt for postage expenses
Eligible expenses

– Creation, production and distribution of printed marketing materials

– In-house rate sheet (refer to the Reimbursement section of this guide for more details)
– Lead generation services such as providing contact information for prospects, database
and internet searching, prospecting and email nurturing
– Temporary personnel hired directly or retained through a staffing company for an
approved campaign
– Promotional gifts
– Inbound marketing services. A vendor contract identifying the marketing services and
Proof of Performance of the tactics included in the marketing services must be provided
to reimburse inbound marketing services
– Marketing consultation provided by IBM or a reputable, qualified marketing firm.
Examples of eligible services include SWOT analysis, setting a marketing strategy with
associated targeting and messaging, developing a response platform and progress
tracking. A written plan identifying the services and Proof of Performance of the tactics
supported by the marketing consultation must be provided to reimburse marketing
consultation expenses. Marketing consultation will not be reimbursed if claimed as a
stand-alone activity. It must be connected with an approved demand generation
activity. Employee training on general topics such as sales or social media does not
qualify as marketing consultation and, therefore, will not be reimbursed.

Ineligible expenses

Non-reimbursable expenses
The listed expenses are not eligible and will be excluded from reimbursement:

– Sales incentives
– Services, capital equipment or equipment used in routine business operations (such as
furnishings, telephone equipment, corporate signage or company stationery)
– Prizes which are awarded through lottery, drawing or other game of chance
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Activities where you are promoting both IBM and IBM competitor products and
technologies without prior written approval
– Salaries for your regular employees who may support co-marketing activities
– Advertorials

Prohibited actions
The listed actions may cause your entire claim to be denied:

– Gift Cards
– Providing cash, cash equivalent or gift cards convertible to cash to any participant
– Organizing or participating in a lottery, drawing and other game of chance where the
value of the prizes exceeds the per-person gift limit
– Exceeding per-person limits for gifts
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0
– Paying, even with your own funds, for travel, lodging, speaker fees and other expenses
(excluding allowed business amenities within IBM's spending limit) for any GOE
employee-

Gifts policy

We can reimburse promotional gifts as part of your direct marketing activity. You must
submit the invoice for promotional gifts even if you are not asking for reimbursement for
them from IBM.

Per-persons limit apply to all gifts related to the same activity. Associated expenses like
engraving, packaging and mailing are included within the per-person limit. For example, if
you purchase four different gifts, in total they cannot exceed the per-person limit.
Exceeding the per-person limit will make your entire claim ineligible. The limits can be
found in the Incentive Offering details in CMC or when submitting your MAP.
Telemarketing
Effective date: November 05, 2024

This section covers outbound phone-call activities to generate

demand or set up an appointment. IBM provides co-marketing
funding to:

Resellers - for activities that promote, demonstrate, or explain IBM

products or services

Build partners - to promote your branded solution specifically

referenced in the applicable Build Co-Marketing Incentive Offering

Distributors – for the purpose of enablement and recruitment of IBM

Business Partners and demand generation (See ‘Non-Demand
Generation activities’ for additional details.)

Proof of Performance

Requirements at claim time

Validation of pricing:

– When using third-party: Itemized invoice (an itemized third-party invoice provides an
overview of the goods and services included in the invoice) or invoice with DOU or SOW
that shows a breakdown of the costs
– When using temporary personnel: Time sheet, name, title, start date, total hours
worked, salary, description of activities completed
– When using an internal agency: In-house rate card

Proof of execution:

– Script, call guide or briefing materials

Examples

You hire a telemarketing vendor to create a script and call your clients and prospective
clients to promote the IBM FlashSystem offering.
 Proof of Performance:
– Copy of the script
– Invoice from the telemarketing vendor

Eligible expenses

– Creation, production and distribution of telemarketing materials including scripts, call

guides and call briefing materials
– In-house rate sheet (refer to the Reimbursement section of this guide for more details)
– Lead generation services such as providing contact information for prospects, database
and internet searching, prospecting and email nurturing
– Temporary personnel hired directly or retained through a staffing company for an
approved campaign
– Promotional gifts
– Inbound marketing services. A vendor contract identifying the marketing services and
Proof of Performance of the tactics included in the marketing services must be provided
to reimburse inbound marketing services
– Marketing consultation provided by IBM or a reputable, qualified marketing firm.
Examples of eligible services include SWOT analysis, setting a marketing strategy with
associated targeting and messaging, developing a response platform and progress
tracking. A written plan identifying the services and Proof of Performance of the tactics
supported by the marketing consultation must be provided to reimburse marketing
consultation expenses. Marketing consultation will not be reimbursed if claimed as a
stand-alone activity. It must be connected with an approved demand generation
activity. Employee training on general topics such as sales or social media does not
qualify as marketing consultation and, therefore, will not be reimbursed.

Ineligible expenses

Non-reimbursable expenses
The listed expenses are not eligible and will be excluded from reimbursement:

– Services, capital equipment or equipment used in routine business operations (such as

furnishings, telephone equipment, corporate signage or company stationery)
– Prizes which are awarded through lottery, drawing or other game of chance
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Activities where you are promoting both IBM and IBM competitor products and
technologies without prior written approval
– Salaries for your regular employees who may support co-marketing activities

Prohibited actions
The listed actions may cause your entire claim to be denied:

– Gift Cards
– Providing cash, cash equivalent or gift cards convertible to cash to any participant
– Organizing or participating in a lottery, drawing and other game of chance where the
value of the prizes exceeds the per-person gift limit
– Exceeding per-person limits for gifts
– Submitting inaccurate, falsified or otherwise misleading information regarding your Co-
Marketing activity
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0

Gifts policy

We can reimburse promotional gifts as part of your telemarketing activity. You must submit
the invoice for promotional gifts even if you are not asking for reimbursement for them from
IBM.

Associated expenses like engraving, packaging and mailing are included within the per-
person limit. For example, if you purchase four different gifts, in total they cannot exceed
the per-person limit. Exceeding the per-person limit will make your entire claim ineligible.
The limits can be found in the Incentive Offering details in CMC or when submitting your
MAP.
Non-Demand Generation
Activities
Effective date: November 05, 2024

Non-demand generation activities are available in the Distributor Co-

Marketing Incentive Offerings. See Incentive Offering details in the
CMC or contact your Co-Marketing Program Manager.

Non-Demand Generation activities include:

↳ Recruitment/Enablement

↳ Education/Certification
Recruitment/Enablement
Effective date: November 05, 2024

This section covers Distributor-led activities focused on:

– The recruitment of new transacting IBM Business Partners that will contribute to the
Ecosystem growth in your market.
– The enablement of new and existing IBM Business Partners marketing and sales
teams on IBM products and services contributing to their demand generation on IBM
products and services.

The demand generation spending categories apply to demand generation, recruitment and
enablement for distributors.

When developing your plan in the CMC, select the specific type of marketing activity that
you plan to execute under the “Demand Generation” category.

Example 1: If you are planning a recruitment and/or enablement activity that is a face-to-
face event organized by you:

– select the spending categories of Customer Conference or Marketing Seminar

– follow the guidelines in the Customer Conference section of this guide and guidance
found in the Co-Marketing Center tool

Example 2: If you are planning an activity that applies to demand generation and
recruitment that is a digital marketing and a telemarketing campaign:

– select the spending categories Digital Marketing and Telemarketing

– follow the guidelines in the Digital Marketing and Telemarketing sections of this guide
and guidance found in the Co-Marketing Center tool
Education/Certification
Effective date: November 05, 2024

This section covers participation at educational events hosted by

IBM or an authorized IBM education provider or certification fees to
develop IBM product-related or business skills. You are eligible for
Education/Certification events in the Distributor Co-Marketing
Incentive Offerings. For details, see the Incentive Offering in the CMC
or contact your Co-Marketing Program Manager.

Proof of Performance

Education
– Itemized third-party invoices
– Copy of event registration or online confirmation

Certification
– Itemized third-party invoices
– Evidence of successful completion of certification

Education focus areas

– IBM product marketing

– IBM technical training
– Business management
– ISO certification
– Sales certification
– Consultant services

Eligible expenses

Education
– Education enrollment fees

Certification
– Certification testing fees
Meals, gifts and other
amenities
Effective date: November 05, 2024

We can reimburse various business amenities as part of your

marketing activity. Amenities are subject to per-person limits.

Per-person limits apply to all activities covered by a single MAP. You

must follow per-person limits and submit expenses for review even if
you are not seeking reimbursement for amenities. For example, if you
purchase four different gifts, in aggregate they cannot exceed the per-
person limit. Exceeding per-person limits will make your entire claim
ineligible. The limits can be found in the Incentive Offering details in
CMC or when submitting your MAP.

Meals/Refreshments

Reimbursable in: Customer conference/Marketing seminar, Trade

Show, Digital marketing (digital events)

Can be offered immediately before, during or immediately after the event at the selected
event venue or restaurant that is appropriate for a business meeting. Expenses for alcohol
are allowed only in accordance with local laws, if reasonable in price and offered within a
professional business setting.

At IBM trade shows, you can host a breakfast, lunch or dinner if the meal does not conflict
with any scheduled trade show activities.

Associated sales taxes and gratuities are included within the per person limits. The per-
person limit is a daily limit.

For events, coffee and tea provided by the venue as part of the room rental service, i.e.
without additional cost incurred to you, are not considered refreshments and, therefore,
not included within the per-person meal/refreshment limit. Regardless of the venue
setting, water (including bottled water) is not considered as a meal/refreshment or gift
expense.
Promotional gifts

Reimbursable in: Customer conference/Marketing seminar, Trade

Show, Digital marketing, Direct Marketing, Telemarketing

Promotional gifts provided as part of your marketing activity can be reimbursed.

The cost of a gift and associated expenses such as engraving, packaging and mailing are
included within the per-person gift limit. For events, the number of the gifts qualifying for
reimbursement will be based on the estimated number of attendees. If the actual number
of attendees is higher than the estimate, reimbursement will be based on the actual
number of attendees.

For events, office supplies of low costs (including only pens, pencils, notepads, notebooks,
post-it notes) and water are not considered gifts and, therefore, not included within the
per-person gift limit.

Local courtesy ground transportation

Reimbursable in: Customer conference/Marketing seminar

Local event courtesy transportation, such as a taxi or bus, including parking fees, for
attendees can be reimbursed. Not an eligible expense for trade shows.

Per-person limits cannot be exceeded and exceeding them will make your entire claim
ineligible.

Speaker fees

Reimbursable in: Customer conference/Marketing seminar, Trade

Show, Digital marketing (digital events)

Speaker fees for non-GOE employees can be reimbursed. Speaker fees for IBM,
prospective client or your employees will not be reimbursed. Note that paying speaker fees
to a GOE speaker will make your entire claim ineligible for reimbursement. We do not
reimburse for travel, accommodation and per diem expenses for speakers.

Entertainment

Reimbursable in: Customer conference/Marketing seminar, Trade

Show, Digital Marketing (digital events only)
Entertainment that is reasonable, customary and an integral part of your marketing activity
can be reimbursed.

At IBM trade shows, you can host entertainment if it does not conflict with any activity
scheduled by IBM as part of the trade show. Not an eligible expense for third-party trade
shows.

For Digital Marketing activities, entertainment is only permitted for virtual events.

The following are examples of inappropriate entertainment: gambling, activities that

advocate the intolerance of others, karaoke, nightclub, adult entertainment venues,
entertainment that could damage IBM’s reputation or that violates the law.
Ineligible items
Effective date: November 05, 2024

There are expenses which are not reimbursable in Co-Marketing.

However, you can decide to include them in your marketing campaigns
and pay for them from your own funds.

On the other hand, some actions are so significant that, were they
associated with a marketing tactic, IBM would reserve the right to deny
your entire claim, not just a portion of it.

Non-reimbursable expenses

The following expenses are not eligible and will be excluded from reimbursement:

– Sales incentives
– Advertorials
– Services, capital equipment or equipment used in routine business operations (such as
furnishings, telephone equipment, corporate signage or company stationery)
– Software, demonstration equipment or visual aid equipment (such as PCs, laptops and
monitors)
– Proof of concept
– Hosting and server related expenses for websites
– Salaries for your regular employees who may support co-marketing activities
– Travel, lodging and living expenses (such as per diem) excluding local courtesy ground
transportation

Event specific:
– Prizes which are awarded through lottery, drawing or other game of chance
– Sponsorship fee for IBM to participate in a Business Partner-led event
– Conference Pass to attend an IBM or third-party event in lieu of purchasing a
sponsorship package. If you need to purchase more passes for your employees to staff
the booth, we will reimburse the least costly passes for that purpose
– With the exception of Build partners and Tech Brokers, IBM trade show sponsorship
packages worldwide are not eligible for reimbursement through IBM Co-Marketing. IBM
Business Partners can leverage Co-Marketing funding for allowable activities that
surround Think. Each plan will be evaluated through our Co-Marketing process for
Marketing Activity Plan approval in each geography.

Prohibited actions
The following actions may cause your entire claim to be denied:

– Gift cards
– Providing cash, cash equivalent or gift cards convertible to cash
– Inviting or allowing family members or guests of (a) your employees, (b) customer
employees and (c) prospect employees to participate in a marketing activity or paying
their expenses
– Paying, even with your own funds, for travel, lodging, speaker fees and other expenses
(excluding allowed business amenities within IBM's spending limit) for any GOE
employee
– Holding an event at an inappropriate venue
– Exceeding per-person limits for gifts, meals/refreshments, transportation and
entertainment as part of the event or satellite activities
– Providing any business amenities in connection with your marketing activity if the limit
for business amenities is $0
– Organizing or participating in a lottery, drawing and other games of chance where the
value of the prizes exceeds the per-person gift limit
– Paying a sponsorship or hosting an event for the benefit of a not-for-profit organization,
without prior IBM approval
– Sponsoring entertainment at a trade show
– Submitting inaccurate, falsified or otherwise misleading information regarding your Co-
Marketing activity
– Misrepresenting the results of the GOE Employee Determination
Reimbursement
Effective date: November 05, 2024

You will use the Co-Marketing Center (CMC) tool to accept your Co-
Marketing funding and Ts&Cs, plan activities and claim for
reimbursement. This section provides important considerations as you
navigate through the entire reimbursement process.

Marketing Activity Plan (MAP)

When planning your marketing activity, consider the following:

– Submit your MAP at least 7 calendar days before the start of your planned activity to
give us sufficient time to review and approve your request
– Describe your marketing activity and the costs. Providing as much detail as possible can
accelerate MAP approval
– Ensure your campaign promotes IBM or, in the case of Build/ESA, promotes your
branded solution specifically referenced in the applicable Build Co-Marketing Incentive
Offering.
– Submit a venue request to your Co-Marketing Program Manager if your desired location
for the event does not meet the description of eligible venues
– We evaluate and reimburse marketing activities as a whole, not just an isolated
element. Individual campaign components (banners, promotional materials, gifts,
videos etc.) are eligible only when partnered with a demand generation campaign.
– Continue to update your MAP as you finalize your planned activity
– Your activities must comply with the Co-Marketing Terms and Conditions even if IBM is
not covering their cost in full.
– Wait for approval before getting started. The following listed expenses may be
reimbursable prior to us approving your MAP. Be sure to attach these invoices to your
MAP, and we will let you know if these expenses are reimbursable:
▪ Advance facility booking
▪ Bulk production of marketing items (75 items or more)
▪ Annual or on-going fees for marketing services related to demand generation
▪ Retainers or deposits for agency services
▪ Advertising
▪ Eligible event pre-registrations and sponsorships
▪ Driving attendance activities to an event such as invitation calls and invitation emails
(applicable only when event and driving attendance is claimed under the same MAP)

Cross-border activities
As Co-Marketing funds are allocated based on the country associated with your CEID, we
generally expect activities to be executed in that country. If your plans are to run the
activity in a different country, obtain prior approval from your Co-Marketing Program
Manager to ensure:

– The marketing activities leverage your ability to sell IBM products and services in the
country where the funds are allocated
– You are complying with the IBM Co-Marketing Terms & Conditions applicable to that
country
– You are in line with local tax regulations and, if necessary, seeking tax advice

Note: If business amenity limits are different between the country associated with your
CEID and the country where the activity is to be executed, the lower of the two sets of
limits will be applied to your Co-Marketing activity.

Top of the funnel

Top of the funnel marketing activities are allowable. By their very nature, this type of
marketing activities may not promote a specific branded solution. To ensure your MAP and
claim are reviewed and processed without delays, the MAP description must explicity
describe this marketing activity as being top-of-the-funnel. Provide enough descriptive
information to:

– identify the campaign as being top-of-the-funnel

– adequately describe the nature of the campaign, ex. addresses client pain points such
as security

In-house costs
If you have an in-house marketing or production department, you can use your internal
company rate card to claim reimbursement of activities executed in-house. The rate card is
your company’s official price list of marketing services and deliverables which your
marketing department can produce for the purpose of a marketing campaign:

– The rate card is needed at MAP time and must pre-date the MAP
– It should be valid for the current year
– Updates can be made to the card throughout the year, but the rate should apply to all
vendors, not just IBM
– Rate cards cannot be produced solely for the purpose of a Co-Marketing campaign
– Claimed expenses where the rate card was not pre-approved by IBM may not be eligible
for reimbursement
– Be sure you understand the use of rate cards as we may verify your in-house production
capabilities and rates if necessary

At claim time, you must submit a rate sheet which summarizes the internal costs incurred
for a given activity (service/deliverable, rate, total cost). Rate sheets are compared with
rate cards for consistency. Note: Items not on the rate card will not be reimbursed. The
cost per unit detailed in the rate card must be consistent with the rate sheet turned in at
claim time.

To claim internal, non-labor expenses, such as postage costs for mail campaigns, you will
need an internal invoice on your corporate letterhead.

Below are examples of expenses that are not eligible for reimbursement as in-house costs:
– Any third-party expenses including, but not limited to rental of audio-visual equipment,
room rental, stationery or paid advertising, amenities (gifts, meals, etc)
– Monitoring, reporting, administration, project management, campaign setup, strategy
work, or any other type of management fee
– Speaker fees for internal and/or external speakers
– Transportation & shipping
– Website hosting
– Tech demo/demo environment production
– Full day/half day meeting packages

IBM emblems and trademarks

The IBM Business Partner mark was developed specifically to indicate the relationship
Business Partners have with IBM. It is your responsibility to comply with IBM marketing
guidelines and to ensure proper use of the Business Partner mark, IBM trademarks and
copyrights. IBM may not reimburse expenses for marketing materials or promotional items
that fail to comply with the guidelines. Access IBM Business Partner logos and usage
guidelines.

Claim

We will put claims on hold for maximum of thirty calendar days if they are incomplete. If
notified that a portion of your claim documentation was not received, please provide it as
soon as possible because the ’30-day clock’ runs from the time your claim is put on hold.
Claims that remain incomplete after the 30-day period will be processed based on the
information received by the 30-day end date. No additional submissions will be accepted
after that date.

Claims with a difference up to $100 USD between the requested claim amount and total of
actual eligible expenses will be reimbursed for the lower amount. For differences higher
than $100 USD, you will be given 3 working days to provide additional eligible expenses to
reach the requested claim amount.

Before submitting your claim for reimbursement, consider the following:

– Claims must be submitted to IBM within 30 calendar days after the activity end date
entered in your Marketing Activity Plan (MAP). At the end of 30 calendar days, your MAP
expires and claims can no longer be submitted for reimbursement. Under exceptional
circumstances only, IBM may reinstate your MAP to allow an additional 15 calendar
days to submit your claim. You will be expected to provide IBM a detailed explanation of
the exceptional circumstances that warrant a business justification for your request.
This exception will not be granted on a regular basis to essentially extend the claim
period from 30 days to 45 days. Examples of exceptional circumstances may include
the following:
▪ delay caused by the third-party supplier you hired to support the marketing activity
▪ change of personnel supporting Co-Marketing activities in your company
▪ unexpected events such as COVID pandemic
▪ delays caused by IBM
– Your claim submission should reflect the precise amounts of your invoices, not the
initial MAP amount. So, for instance, if you received MAP approval for $20,000 but
submit invoices for $19,745, your claimed amount should be $19,745.
– Understand which Proof of Performance is required for each marketing tactic in the
relevant sections of this guide. Provide evidence for each invoiced deliverable.
– Ensure your claim matches the spending categories in the MAP as additional spending
categories might not be reimbursed. If applicable, copy content and attachments from
the MAP. Remove any tactics that were not executed. If anything changes, contact your
Co-Marketing Program Manager
– Make sure your expenses are itemized, such as third-party invoice (an itemized third-
party invoice provides an overview of the goods and services included in the invoice) or
credit card receipt
– Identify each activity’s expenses by UCID if you are submitting an invoice for multiple
activities
– Claim each expense only once. For example, if a brochure is used for multiple activities
such as direct mailer and an event, you can claim the costs for the brochure in one claim
only
– With the exception of Build/ESA Co-Marketing activities, the name “IBM” or the name of
the IBM Products/Services must be visible in campaign collateral
– As set forth in the Terms & Conditions and Co-Marketing Guide, IBM is responsible for
reimbursement of valid and timely BP or Co-Marketing agency claims. In the event IBM
requests verification, and BP or Co-Marketing agency is unable or unwilling to furnish
IBM such proof, IBM will require BP or Co-Marketing agency to refund IBM's payment
for such claim. IBM reserves the right to invalidate the entire invoice in its sole
discretion. Examples of verification:
– proof of paid invoice
– vendor service price list
– list of attendees for partner led events
– call log or appointments set for proof of execution for telemarketing
– details on invoice beyond the price, such as a DOU or SOW, for proof of cost on invoice
for telemarketing

Currency conversion
Whenever it is necessary to convert your third-party invoices from one currency to another,
do so based on the exchange rate on the third-party invoice date. You must use xe.com,
oanda.com, Reuters, or a country central bank currency conversion site as the source of the
exchange rate for the currency conversion.

Co-marketing agency
For a partially funded activity, the agency will invoice you directly for your share of
approved activity costs.

Audits
IBM may periodically review a Business Partner’s compliance with the Co-Marketing
guidelines. If IBM requests verification for proof of payment or proof of performance,
partners need to be ready to share:

– Proof of paid invoice (documentation that provides evidence that payment has been
made)
– Vendor service price list
– Proof of performance beyond that submitted with the Co-Marketing claim being
reviewed. (Ex: appointments set for proof of execution, details on invoice beyond the
price, such as a DOU or SOW)
If it is determined that you have not complied with the Co-Marketing guidelines, you will be
asked to refund a portion or all of the Co-Marketing funding for the reviewed claim.

Payment

With regards to payments, consider the following:

– We will reimburse you either directly or through a third-party vendor. We are not able to
reimburse your suppliers directly
– We will provide you with instructions on how to give us your banking information in
order to facilitate payment

Taxes
U.S. sales taxes will be reimbursed. Other non-U.S. transaction taxes included on your
third-party invoices such as VAT or GST, which you can recover, will not be reimbursed. You
need to indicate the tax type on an invoice at claim time.

Tax invoices
In countries where tax invoices are required, you must provide a soft copy and a hard copy
of the tax invoice for the approved claim amount plus any applicable tax at the local
country rate. The softcopy invoice should first be uploaded in CMC within 7 calendar days
of the claim approval date.

The hard copy should be mailed to IBM within the next 30 days. We will provide you with
instructions for uploading tax invoices and mailing addresses at claim approval. Your tax
invoices must be submitted in the currency in which you will be reimbursed and include
correct legal name details of the IBM entity that will settle the invoice.

We reserve the right to validate that the charging of VAT or similar transaction taxes, such
as GST and sales taxes, is legally correct and that any invoice or equivalent document
issued to IBM complies with applicable tax laws.

IBM reserves the right to cancel any claim for which no tax invoice is submitted within 30
days of claim approval, unless business partner provides a valid reason for extension.

Currency conversion of your tax invoice

Payments in some countries are released in USD based on our local financial policies. In
such instance, you need to convert the approved amount to USD based on a valid exchange
rate on the date the expense was invoiced. You must use xe.com, oanda.com, Reuters, or a
country central bank currency conversion site as the source of the exchange rate for the
currency conversion.
Legal terms
IBM, the IBM logo, ibm.com, IBM Security, IBM Cloud, Power 9, IBM FlashSystem and IBM Watson are
trademarks of International Business Machines Corp., registered in many jurisdictions worldwide. Other
product and service names might be trademarks of IBM or other companies. A current list of IBM
trademarks is available on the Web at “Copyright and trademark information” at
ibm.com/legal/copytrade.shtml The content in this document is current as of the initial date of publication
and may be changed by IBM at any time.

Not all offerings are available in every country in which IBM operates. The Business Partner performance
data and client examples cited are presented for illustrative purposes only. Actual performance results may
vary depending on specific configurations and operating conditions.

The information in this document is provided “as is” without any warranty, express or implied, including
without any warranties of merchantability, fitness for a particular purpose and any warranty or condition of
non-infringement. IBM products are warranted according to the terms and conditions of the agreements
under which they are provided.

The Business Partner or client is responsible for ensuring compliance with laws and regulations applicable
to it. IBM does not provide legal advice or represent or warrant that its services or products will ensure that
the Business Partner or client is in compliance with any law or regulation.

Statements regarding IBM’s future direction and intent are subject to change or withdrawal without notice,
and represent goals and objectives only.