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EXHIBIT 2 <br /> NEGOTIATED INDIRECT COST RATE AGREEMENT <br /> NON-FEDERAL ENTITY UEI: F4CRDDMFY2A5 DATE: 2/18/2025 <br /> Working Wardrobes for a New Start FIN: 33-0669145 FILE REF.: This <br /> 2000 E. McFadden Ave, Suite 100 replaces the agreement <br /> Santa Ana, CA 92705 dated 1/17/2025 <br /> The indirect cost ratc(s) contained in this Agreement are for use on grants, contracts, and other <br /> agreements with the Federal Government, This Agreement was negotiated by Working <br /> Wardrobes for a New Start (non-Federal entity) and the U.S. Department of Labor in <br /> accordance with the authority contained in the Federal Acquisition Regulation (FAR) for <br /> commercial entities, or Title 2 of the Code of Federal Regulations, Part 200 for nonprofit and <br /> state/local entities. This Agreement is subject to the limitations in Section I1,A, below. <br /> When applicable, the rates presented in this Agreement may only be applied to: (1) cost- <br /> reimbursement contracts and(2) actual costs for materials in time-and-materials (T&M)contracts. <br /> Any indirect rates for labor costs in T&M,labor-hour and fixed-price contracts must be negotiated <br /> with the Contracting Officer during pre-award in accordance with FAR Part 15.404-1(c). <br /> SECTION 1: RATES <br /> TYPE APPROVAL FROM TO RATE BASE LOCATION APPLY TO <br /> Indirect Final 01/01/2021 12/31/2021 16.40% SW-1 Loc-I AP-1 <br /> Indirect Provisional 01/01/2022 12//31/2022 17.04% SW-1 Loc-1 AP-1 <br /> Indirect Provisional 01/01/2023 12/31/2023 21.06% SW-1 Loc-1 AP-1 <br /> Indirect Provisional 01/01/2024 12/31/2024 19.96% SW-1 Loc-1 AP-1 <br /> Indirect Provisional 01/01/2025 12/31/2025 17.58% SW-I Loc-1 AP-1 <br /> (SEE SPECIAL REMARKS) <br /> BASE <br /> SW-1: Total direct salaries and wages including vacation, holiday, sick pay, other paid absences, <br /> and all applicable fringe benefits. <br /> LOCATION APPLY TO <br /> Loc-1:All Locations AP-1:All Programs <br /> 1 of 6 <br />