Being a Great Place to Work — We listen to feedback from our associates then take action in building our high-performance culture and being a global employer of choice For this reason, we have built an actively caring and attentive culture, where input on safety and health topics is encouraged and expected as a condition of employment. We will create opportunity for our employees by growing our business, building a more diverse workforce, investing in world-class training and development, and making Avient the employer of choice

Being a Great Place to Work — We listen to feedback from our associates then take action in building our high-performance culture and being a global employer of choice.

Being a Great Place to Work — We listen to feedback from our associates then take action in building our high-performance culture and being a global employer of choice.

Employer Identification No.) Decisions on hiring, promotion, development, compensation or advancement are based solely on a person’s qualifications, abilities, experience and performance, except where local law requires us to take actions to increase employment opportunities for a specific group. Other Litigation — Avient is subject to a broad range of claims, administrative and legal proceedings such as lawsuits that relate to contractual allegations, tax audits, product claims, personal injuries, and employment related matters.

Being a Great Place to Work — We listen to feedback from our associates then take action in building our high-performance culture and being a global employer of choice.

Being a Great Place to Work — We listen to feedback from our associates then take action in building our high-performance culture and being a global employer of choice.

Being a Great Place to Work — We listen to feedback from our associates then take action in building our high-performance culture and being a global employer of choice.

Employer Identification No.) The vision of this group is to help Avient become a top employer for veteran talent and to help provide support and resources to help veterans navigate their career transition and bring value to the Company. Other Litigation — Avient is subject to a broad range of claims, administrative and legal proceedings such as lawsuits that relate to contractual allegations, tax audits, product claims, personal injuries, and employment related matters.

Additionally, our products used in housing, transportation and building and construction markets are impacted by changes in demand in these sectors, which may be significantly affected by changes in economic and other conditions such as gross domestic product levels, employment levels, demographic trends, legislative actions and consumer confidence. Note 11 — OTHER BALANCE SHEET LIABILITIES Other liabilities at December 31, 2013 and 2012 consist of the following: Accrued expenses and other liabilities Other non-current liabilities December 31, December 31, Employment costs $ 128.7 $ 81.5 $ 19.1 $ 22.7 Environmental 12.0 10.8 113.9 64.6 Taxes 34.7 17.2 — — Pension and other post-employment benefits 5.7 5.9 — — Accrued interest 16.2 8.0 — — Other 12.0 18.5 36.4 14.8 Total $ 209.3 $ 141.9 $ 169.4 $ 102.1 Note 12 — EMPLOYEE BENEFIT PLANS We recognize actuarial gains and losses, after consideration of inventory capitalization, in our operating results in the year in which the gains or losses occur. We are involved in various pending or threatened claims, lawsuits and administrative proceedings, all arising from the ordinary course of business concerning commercial, product liability, employment and environmental matters that seek remedies or damages.

Additionally, our products used in housing, transportation and building and construction markets are impacted by changes in demand in these sectors, which may be significantly affected by changes in economic and other conditions such as gross domestic product levels, employment levels, demographic trends, legislative actions and consumer confidence. The estimated future benefit payments for our pension and health care plans are as follows: Pension Benefits Health Care Benefits 2015 $ 50.0 $ 1.6 2016 39.5 1.6 2017 39.0 1.5 2018 39.1 1.5 2019 38.6 1.4 2020 through 2024 186.3 6.0 We currently estimate that 2015 employer contributions will be $24.5 million to all qualified and non- qualified pension plans and $1.6 million to all healthcare benefit plans. Other Litigation — We are involved in various pending or threatened claims, lawsuits and administrative proceedings, all arising from the ordinary course of business concerning commercial, product liability, employment and environmental matters that seek remedies or damages.