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Exhibit 10.14
 
December 19, 2008

Mr. Steven W. Berglund

Subject:
Internal Revenue Code Section 409A Amendments to

 
Employment Letter Agreement

Dear Steve:

This letter serves to amend your employment letter agreement dated March 17,
1999 (the “Employment Agreement”) to address certain recent changes in tax laws.

The following sentence will be added to the end of the paragraph preceding the
penultimate paragraph in your Employment Agreement:

“Any severance payable pursuant to this paragraph shall be paid in cash in a
lump sum within five business days following the date of your termination of
employment; provided, however, that no amount payable pursuant to this paragraph
that is non-qualified deferred compensation subject to Section 409A of the
Internal Revenue Code of 1986, as amended (the “Code”), as determined in the
sole discretion of Trimble Navigation Limited (the “Company”), shall be paid
unless you experience a “separation from service,” within the meaning of Code
Section 409A, and any such severance payment shall instead be paid, with
interest on any delayed payment at the applicable federal rate provided for in
Section 7872(f)(2)(A) of the Code, to you on the first business day that is
after the earlier of (i) the date that is six months following the date of the
your separation from service or (ii) the date of your death (the “Delayed
Payment Date”), if you are a “specified employee,” within the meaning of Code
Section 409A (as determined in accordance with the methodology established by
the Company as in effect on the date of your employment termination), and such
delayed payment is otherwise required in order to avoid a prohibited
distribution under Code Section 409A(a)(2), or any successor provision thereto.”

Except as otherwise provided in this amendment, the terms of your Employment
Agreement  will remain as originally provided in the Employment Agreement.
 
 
 

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If you agree and consent to the terms set forth in this amendment to your
Employment Agreement, please sign below.

 
TRIMBLE NAVIGATION LIMITED
          /s/
James A. Kirkland
 
James A. Kirkland
 
Vice President and General Counsel

 

/s/ Steven W. Berglund
 
Steven W. Berglund
 

 

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