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CLARIFICATION OF THE
SUPPLEMENTAL BENEFIT RETIREMENT PLAN
OF LIN TELEVISION CORPORATION
AND SUBSIDIARY COMPANIES

 
WHEREAS, LIN Television Corporation (the “Company”) sponsors the Supplemental
Benefit Retirement Plan of LIN Television Corporation and Subsidiary Companies
(the "Plan") originally effective January 1, 1983 and amended and restated
effective December 21, 2004;

WHEREAS, pursuant to the terms of the Plan, the Company has the authority and
discretion to amend the Plan; and

    WHEREAS, the Company previously amended the Plan to provide that the Plan
shall be interpreted and administered in accordance with Section 409A of the
Internal Revenue Code of 1986, as amended (the “Code”); and

    WHEREAS, the Company has determined that the Second Amendment to the Plan
does not completely reflect the Company’s intent with respect to the payment of
benefits under the Plan, which was fully explained in the proxy statements of
LIN TV Corp., the Company’s parent company, for the annual meetings held in 2008
and 2009; and

    WHEREAS, the Company wishes to clarify the Plan to ensure that its
provisions clearly reflect the intent of the Company and to comply with Section
409A of the Code and the regulations and other guidance issued thereunder; and

    WHEREAS, this clarification, similar to the Second Amendment, is effective
as to benefits earned or vested within the meaning of Section 409A of the Code
after December 31, 2004;

    NOW, THEREFORE, the Plan is clarified, effective January 1, 2005, as
follows:

Section 2(b) of the Plan is hereby replaced in its entirety with the following:

“(b)           Timing and Form of Payment.

 
(i)  Traditional Pension Participants.  If a Traditional Pension Participant or
Beneficiary, both as defined in the Retirement Plan, is entitled to a benefit
pursuant to Section 2(a), LIN shall pay such Traditional Pension Participant or
Beneficiary an annuity actuarially equivalent to the amount payable under
Section 2(a) based on such tables and interest rates as may be adopted from time
to time for the purpose of computing such actuarial equivalents under The
Retirement Plan.  This benefit shall commence at the later of the Normal
Retirement Date, as defined in the Retirement Plan, or the date of the
Participant’s “separation from service” with LIN (within the meaning of Section
409A of the Code), subject to the six-month delay for specified employees
described below.
 
(ii)  Cash Balance Participants.  If a Cash Balance Participant or Beneficiary,
both as defined in the Retirement Plan, is entitled to a benefit pursuant to
Section 2(a), LIN shall pay such Cash Balance Participant or Beneficiary a
single lump sum payment actuarially equivalent to the amount payable under
Section 2(a) based on such tables and interest rates as may be adopted from time
to time for the purpose of computing such actuarial equivalencies under the
Retirement Plan.  LIN shall pay the lump sum amount six months after the Cash
Balance Participant’s “separation from service” with LIN (within the meaning of
Section 409A of the Code).
 
Notwithstanding any provision of the Plan, including any amendment to the Plan
to the contrary, no payment under the Plan shall be made to or on behalf of a
specified employee, as defined by Section 409A of the Code and the regulations
promulgated thereunder, earlier than the date that is six months after the date
on which the specified employee separated from service with LIN (within the
meaning of Section 409A of the Code), unless such earlier payment would not
subject to specified employee to adverse consequences under Section 409A.”
 

Adopted this 29th day of October, 2009

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