Exhibit 10.21

RGA REINSURANCE COMPANY
EXECUTIVE DEFERRED SAVINGS PLAN

409A Restatement
Effective January 1, 2009, as amended August 3, 2015 and September 14, 2015

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RGA REINSURANCE COMPANY
EXECUTIVE DEFERRED SAVINGS PLAN
Table of Contents
Page
ARTICLE I INTRODUCTION
....................................................................................................1
1.1 Purposes of
Plan....................................................................................................1
1.2 “Top Hat” Pension Benefit Plan.
..........................................................................1
1.3 Plan Unfunded.
.....................................................................................................1
1.4 Effective Date.
......................................................................................................1
1.5 Administration.
.....................................................................................................1
ARTICLE II DEFINITIONS AND
CONSTRUCTION...............................................................2
2.1
Definitions.............................................................................................................2
(a) “Account”
................................................................................................2
(b) “Beneficiary”
...........................................................................................2
(c)
“Code”......................................................................................................2
(d)
“Committee”............................................................................................2
(e)
“Company”..............................................................................................2
(f) “Compensation Committee”
..................................................................2
(g) “Deferral
Period”....................................................................................2
(h)
“Directors”...............................................................................................2
(i) “Effective Date”
......................................................................................2
(j)
“Employee”..............................................................................................2
(k) “ERISA”
..................................................................................................3
(l) “401(k) Plan”
...........................................................................................3
(m) “Incentive Compensation”
.....................................................................3
(n) “Incentive Deferral”
...............................................................................3
(o) “Matching
Contribution”.......................................................................3
(p) “Participant”
...........................................................................................3
(q) “Participation and Deferral Election
Form”........................................3
(r)
“Plan”.......................................................................................................3
(s) “Plan Year”
.............................................................................................3
(t) “Salary”
...................................................................................................3
(u) “Salary Deferral”
....................................................................................3
(v) “Specified Employee”
.............................................................................3
(w) “Termination Date”
................................................................................4
(x) “Valuation
Date”.....................................................................................4
2.2 Number and Gender.
.............................................................................................4
2.3 Headings.
..............................................................................................................4
ARTICLE III PARTICIPATION AND ELIGIBILITY
...............................................................5
3.1 Participation.
.........................................................................................................5
3.2 Commencement of
Participation...........................................................................5
3.3 Cessation of Active
Participation..........................................................................5

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ARTICLE IV DEFERRALS & MATCHING
CONTRIBUTIONS.............................................6
4.1 Deferrals by
Participants.......................................................................................6
1.
Effective Date of Participation and Deferral Election Form.
...............................6

2.
Modification or Revocation of Election by Participant.
.......................................6

4.4 Matching Contributions.
.......................................................................................6
4.5 Suspension.
...........................................................................................................7
ARTICLE V VESTING, DEFERRAL PERIODS AND EARNINGS ELECTION ....................8
5.1 Vesting.
.................................................................................................................8
5.2 Deferral Periods.
...................................................................................................8
5.3 Earnings Elections.
...............................................................................................8
ARTICLE VI
ACCOUNTS..........................................................................................................9
6.1 Establishment of Bookkeeping Accounts.
............................................................9
6.2 Subaccounts.
.........................................................................................................9
6.3 Hypothetical Nature of
Accounts..........................................................................9
ARTICLE VII PAYMENT OF ACCOUNT
..............................................................................10
7.1 Timing of Distribution of Benefits.
....................................................................10
7.2 Form of Payment or
Payments............................................................................10
7.3 Designation of
Beneficiaries...............................................................................11
7.4 Unclaimed
Benefits.............................................................................................11
7.5 Hardship Withdrawals.
.......................................................................................11
ARTICLE VIII ADMINISTRATION
........................................................................................13
8.1
Committee...........................................................................................................13
8.2 General Powers of
Administration......................................................................13
8.3 Indemnification of
Committee............................................................................13
ARTICLE IX DETERMINATION OF BENEFITS, CLAIMS PROCEDURE AND ADMINISTRATION
..................................................................................................................14
9.1 Claims.
................................................................................................................14
9.2 Claim
Decision....................................................................................................14
9.3 Request for
Review.............................................................................................14
9.4 Review of
Decision.............................................................................................15
9.5 Discretionary Authority.
.....................................................................................16

ARTICLE X MISCELLANEOUS
.............................................................................................17
10.1 Plan Not a Contract of
Employment...............................................................................17
10.2 Non-Assignability of Benefits.
.......................................................................................17
10.3 Withholding.
...................................................................................................................17
10.4 Amendment and Termination.
........................................................................................17
10.5 Unsecured General Creditor Status Of
Employee...........................................................17
10.6 Severability.
....................................................................................................................18
10.7 Governing
Laws...............................................................................................................18
10.8 Binding Effect.
...............................................................................................................18
10.9 Entire Agreement.
...........................................................................................................18

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10.10
Interpretation.......................................................................................................18

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ARTICLE I
INTRODUCTION

1.1 Purposes of Plan.
The purposes of the Plan are to provide deferred compensation through Salary
Deferrals or employer-provided benefits, or both, for a select group of
management or highly compensated Employees of the Company and to provide those
Employees who are eligible to do so the opportunity to maximize their elective
contributions to the 401(k) Plan in accordance with certain restrictions and
limitations in the Code.

1.
“Top Hat” Pension Benefit Plan.

The Plan is an “employee pension benefit plan” within the meaning of ERISA
Section 3(2). The Plan is maintained, however, for a select group of management
or highly compensated employees and, therefore, is exempt from Parts 2, 3 and 4
of Title 1 of ERISA. The Plan is not intended to qualify under Code Section
401(a).

2.
Plan Unfunded.

The Plan is unfunded. No amounts will be set aside for the benefit of Plan
Participants or their Beneficiaries and all benefits will be paid from the
general assets of the Company, which will continue to be subject to the claims
of the Company’s creditors, except to the extent the assets are held in a rabbi
trust that is adopted for such purpose.

3.
Effective Date.

The amended and restated Plan is effective as of January 1, 2009. This document
shall apply to deferrals (and earnings thereon) made on or after January 1, 2005
and amounts which vested on or after January 1, 2005. Deferrals (and earnings
thereon) credited and vested prior to January 1, 2005 shall be governed by the
terms of the Plan in effect as of December 31, 2004. The provisions of that
“grandfathered” portion of the Plan are set forth in a separate document.

4.
Administration.

The Plan shall be administered by the Committee.

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ARTICLE II
INTRODUCTION

2.1 Definitions.
For purposes of the Plan, the following words and phrases shall have the
respective meanings set forth below, unless their context clearly requires a
different meaning:

(a)
“Account” means the bookkeeping account maintained by the Company on behalf of
each Participant pursuant to Article VI that is credited with Salary Deferrals,
Incentive Deferrals and Matching Contributions made by the Company on behalf of
each Participant pursuant to Article IV and the earnings and losses on such
amounts as determined in accordance with Article V.

(b)
“Beneficiary” means the person or persons designated by the Participant in
accordance with Section 7.3.

(c)
“Code” means the Internal Revenue Code of 1986, as amended.

(d)
“Committee” means the administrative committee appointed by the Compensation
Committee to administer the Plan in accordance with Article VIII.

(e)
“Company” means (1) RGA Reinsurance Company, (2) RGA Enterprise Services
Company, and (3) any other entity aggregated with Reinsurance Group of America,
Incorporated under Sections 414(b), (c), (m) or (o) of the Code, to the extent
such entity has been designated by the Committee as an eligible employer for
purposes of the Plan.

(f)
“Compensation Committee” means the Compensation Committee of the Board of
Directors of RGA Reinsurance Company, Inc.

(g)
“Deferral Period” means the period of time for which a Participant elects to
defer receipt of Salary Deferrals, Incentive Deferrals and Matching
Contributions credited to such Participant’s Account and shall be either the
period of years specified in Section 5.2 or the period of years until the
Participant’s termination of employment. Deferral Periods shall be measured on
the basis of Plan Years, beginning with the Plan Year that commences immediately
following the Plan Year for which the applicable Salary Deferrals, Incentive
Deferrals and/or Matching Contributions are credited to the Participant’s
Account.

(h)
“Directors” means the Board of Directors of the Company.

(i)
“Effective Date” means January 1, 2009.

(j)
"Employee" means any individual classified by the Company as a common-law
employee of the Company.

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(k)
"ERISA" means the Employee Retirement Income Security Act of 1974, as amended.

(l)
"401(k) Plan" means the RGA Profit Sharing Plan and Trust.

(m)
"Incentive Compensation" means the amount awarded to a Participant for a Plan
Year under any incentive compensation program maintained by the Company.

(n)
"Incentive Deferral" means the amount of a Participant’s Incentive Compensation
which the Participant elects to have withheld on a pre-tax basis and credited to
his account pursuant to Section 4.1.

(o)
"Matching Contribution" means the amount, if any, as determined by the Company
on an annual basis, that would be contributed to match the Participant’s Salary
Deferrals and Incentive Deferrals if such deferrals had been contributed on
behalf of the Participant to the 401(k) Plan without regard to any restriction
which there might be in a qualified plan, that is credited by the Company to the
account of each Participant based on such Participant’s Salary and Incentive
Deferrals.

(p)
"Participant" means each Employee who has become a Participant pursuant to
Article III.

(q)
"Participation and Deferral Election Form" means the written agreement pursuant
to which the Participant elects the amount of his Salary and/or his Incentive
Compensation to be deferred into the Plan, the Deferral Period, the deemed
investment and the form of payment for such amounts, and such other matters as
the Committee shall determine from time to time.

(r)
"Plan" means the RGA Reinsurance Company Executive Deferred Savings Plan, as
amended from time to time.

(s)
"Plan Year" means the twelve-consecutive month period commencing January 1 of
each year ending on December 31.

(t)
"Salary" means the base rate of cash compensation paid by the Company to or for
the benefit of a Participant for services rendered or labor performed while a
Participant, including base pay a Participant could have received in cash in
lieu of (A) deferrals pursuant to Section 4.1 and (B) contributions made on his
behalf to any qualified plan maintained by the Company or to any cafeteria plan
under section 125 of the Code maintained by the Company.

(u)
"Salary Deferral"means the amount of a Participant’s Salary which the
Participant elects to have withheld on a pre-tax basis and credited to his
Account pursuant to Section 4.1.

(v)
"Specified Employee" means a key employee (as defined in Code Section 416(i)
without regard to Code Section 416(i)(5)) determined in accordance with the
meaning of such term under Code Section 409A and the regulations promulgated
thereunder and the Company’s established methodology for determining specified
employees.

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(w)
Termination Date means the date the employment of the Participant with the
Company and any of its subsidiaries terminates. The determination as to whether
a Participant has had a termination of employment shall be made in accordance
with the rules and procedures under Section 409A of the Code and the regulations
promulgated thereunder.

(x)
Valuation Date means each business day.

2.2     Number and Gender.
    
Wherever appropriate herein, words used in the singular shall be considered to
include the plural and words used in the plural shall be considered to include
the singular. The masculine gender, where appearing in the Plan, shall be deemed
to include the feminine gender.

2.3     Headings.

The headings of Articles and Sections herein are included solely for
convenience, and if there is any conflict between such headings and the rest of
the Plan, the text shall control.

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ARTICLE III
PARTICIPATION AND ELIGIBILITY

3.1     Participation.

Participants in the Plan are those Employees who are (a) subject to the income
tax laws of the United States, (b) members of a select group of highly
compensated or management Employees of the Company, and (c) who are employed
full-time in a position that is at the vice president level or above in the
Company’s salary administration system. Notwithstanding anything herein to the
contrary, Employees who are non-resident aliens are not eligible to participate
in this Plan. Those Employees who were Participants in the Plan prior to the
Effective Date but who no longer meet the eligibility criteria will be permitted
to retain their account balances in the Plan but will not be permitted to defer
any additional amounts until they again meet the eligibility requirements of
this Section 3.1. Elite Sales Processing Incorporated (Elite) shall not be a
participating employer for purposes of the Plan. Therefore, no Employee of Elite
shall be eligible to become a Participant hereunder.

3.2     Commencement of Participation.

Except as provided in the following sentence, all Employees shall become
Participants effective as of the first day of the Plan Year on which their
Participation and Deferral Election Forms become effective. A newly hired
Employee who completes a Participation and Deferral Election Form within 30 days
of the date on which his employment commences shall become a Participant as of
the date on which his Participation and Deferral Election Form becomes effective
under Section 4.2.

3.3     Cessation of Active Participation.

Notwithstanding any provision herein to the contrary, a Participant shall cease
to be a Participant hereunder effective as of the first day of the Plan Year
following the Plan Year in which the Committee makes such a determination. Any
such Committee action shall be communicated to such Participant prior to the
effective date of such action. Such cessation shall not affect amounts
previously credited to the Account of any such participant.
    
In addition, those Employees who are Participants any time during a Plan Year
but no longer meet the eligibility criteria at the end of the Plan Year will be
treated as Participants until the end of the Plan Year and all elections they
previously made will continue to apply until the following Plan Year when,
assuming they still no longer meet the eligibility requirements, their
Participation in the Plan will cease. Nevertheless, such Employees will retain
their account balances in the Plan but will not be permitted to defer any
additional amount until they again meet the eligibility requirements of Section
3.1. Any future participation shall be effective as of the first day of the Plan
Year following the Plan Year in which he or she again meets the eligibility
requirements of Section 3.1.

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ARTICLE IV
DEFERRALS & MATCHING CONTRIBUTIONS

4.1     Deferrals by Participants.

Before the first day of each Plan Year in which the services are to be performed
which relate to the Salary and Incentive Compensation being deferred, a
Participant may file with the Committee a Participation and Deferral Election
Form pursuant to which such Participant elects to make Salary Deferrals and/or
Incentive Deferrals. Any such Participant election shall not exceed 50% of
Salary or 100% of Incentive Compensation and shall be a minimum of 1% of Salary
and Incentive Compensation, or shall otherwise be limited by any rules
prescribed by the Committee in its sole discretion. Salary Deferrals will be
credited to the Account of each Participant as of the last day of each pay
period to which the deferral applies. Incentive Deferrals will be credited to
the Account of each Participant as of the date on which such Incentive
Compensation otherwise would have been paid to the Participant in cash.

4.2     Effective Date of Participation and Deferral Election Form.

A Participant’s Participation and Deferral Election Form shall become effective
on the first day of the Plan Year to which it relates. The Participation and
Deferral Election Form of Employees who are first employed by the Company during
a Plan Year shall become effective as of the pay period next following the pay
period in which the employee completes the Participation and Deferral Election
Form, provided the Participation and Deferral Election Form is completed within
30 days of the date the Employee first commences employment. Such initial
Participation and Deferred Election Form shall apply only to Salary paid for
services to be performed subsequent to the election and shall be irrevocable
during the initial year of participation. With respect to Incentive
Compensation, such initial Participation and Deferred Election Form shall apply
only to the portion of such amount equal to the total amount of Incentive
Compensation for the performance period multiplied by the ratio of the number of
days remaining in the performance period after the election over the total
number of days in the performance period. If a Participant fails to complete a
Participation and Deferral Election Form before the first day of the Plan Year
in which the Participant shall earn the compensation to which the Participation
and Deferral Election Form relates (or, with respect to a newly-hired Employee
in his or her initial year of hire, within 30 days of commencing employment),
the Participant shall be deemed to have elected not to make Salary Deferrals
and/or Incentive Deferrals for such Plan Year.

4.3     Modification or Revocation of Election by Participant.

A Participant may not change the amount of his Salary Deferrals or his Incentive
Deferrals during a Plan Year.

4.4     Matching Contributions.

Each Participant who elects to make Salary or Incentive Deferrals to the Plan
will receive a Matching Contribution equal to the percentage of that
Participant’s deferrals that would have been matched if the deferrals had been
contributed to the 401(k) Plan without regard to any limits or restrictions on
either the Deferrals or Matching Contributions had they been made to a plan
qualified under 401(a) of the Code or a 401(k) Plan. The Matching Contribution
percentage to be contributed to the Plan shall be equal to the matching
contribution percentage provided in the appropriate sections of the 401(k) Plan.
Matching Contributions will be credited to the Participant’s Account as of the
pay period in which the Salary and/or Incentive Deferrals to which the Matching
Contributions relate are credited to the Participant’s Account.

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4.5     Suspension.

Notwithstanding any other provision of this Plan, if a Participant receives a
safe harbor hardship distribution under any tax-qualified employee retirement
plan maintained by his or her employer, all deferral elections of the
Participant under the Plan shall be suspended for a period of 6 months, and the
Participant shall not be eligible to resume deferrals hereunder until the Plan
Year beginning after expiration of such 6-month period.

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ARTICLE V
VESTING, DEFERRAL PERIODS AND EARNINGS ELECTION

5.1     Vesting.

A Participant shall be 100% vested in his Salary Deferrals and Incentive
Deferrals at all times and shall be vested in his Matching Contributions in
accordance with the vesting schedule in the applicable 401(k) Plan. Any
provisions of the Plan relating to the distribution of a Participant’s Account
shall mean only the vested portion of such Account. Since the Plan is unfunded,
the portion of a Participant’s Account which is not vested and therefore not
distributed with the vested portion of such account shall remain the property of
the Company and shall not be allocated to the Accounts of other Participants or
otherwise inure to their benefit.

5.2     Deferral Periods.

A Deferral Period may be for any period of five (5) years or more. A Participant
must specify on the Participation and Deferral Election Form the Deferral Period
for the Salary Deferrals, Incentive Deferrals and Matching Contributions to be
made to the Plan for the Plan Year to which the Participation and Deferral
Election Form relates by selecting a specific future year for payment to
commence, subject to the provisions of Section 7.1(a) and rules as determined by
the Committee from time to time; provided that, with respect to a Plan Year, a
Participant must elect the same Deferral Period for all Salary Deferrals,
Incentive Deferrals and Matching Contributions to be made to the Plan for the
Plan Year to which the Participation and Deferral Election Form relates. In the
event a Participant does not elect a Deferral Period for any such Salary
Deferrals, Incentive Deferrals and Matching Contributions for a Plan Year, such
Participant shall be deemed to have elected a Deferral Period that will end on
his or her Termination Date.

5.3     Earnings Elections.

Amounts credited to a Participant’s Account shall be credited with earnings and
losses based on hypothetical investment directions made by the Participant, in
accordance with investment options and procedures adopted by the Committee in
its sole discretion, from time to time. Any amounts credited to a Participant’s
Account with respect to which a Participant does not provide investment
direction shall be credited with earnings equal to the earnings on a
hypothetical investment vehicle determined by the Committee, in its sole
discretion, from time to time. A Participant’s Account shall be adjusted as of
each Valuation Date to reflect investment gains and losses.

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ARTICLE VI
ACCOUNTS

6.1     Establishment of Bookkeeping Accounts.

A separate bookkeeping Account shall be maintained for each Participant. Such
Account shall be credited with the Salary Deferrals and Incentive Deferrals made
by the Participant pursuant to Section4.1 and Matching Contributions made by the
Company pursuant to Section 4.4, and will be credited (or charged, as the case
may be) with the hypothetical investment results determined pursuant to Section
5.3, and charged with distributions made to or with respect to a Participant.

6.2     Subaccounts.

Within each Participant’s bookkeeping Account, separate subaccounts shall be
maintained to the extent necessary for the administration of the Plan.

6.3     Hypothetical Nature of Accounts.

The Account established under this Article VI shall be hypothetical in nature
and shall be maintained for bookkeeping purposes only, so that Incentive
Deferrals, Salary Deferrals, and Matching Contributions can be credited to the
Participant and so that earnings and losses on such amounts so credited can be
credited (or charged, as the case may be). Neither the Plan nor any of the
Accounts (or subaccounts) shall hold any actual funds or assets. The right of
any person to receive one or more payments under the Plan shall be an unsecured
claim against the general assets of the Company. Any liability of the Company to
any Participant, former Participant, or Beneficiary with respect to a right to
payment shall be based solely upon contractual obligations created by the Plan.
Neither the Company, the Directors, nor any other person shall be deemed to be a
trustee of any amounts to be paid under the Plan. Nothing contained in the Plan,
and no action taken pursuant to its provisions, shall create or be construed to
create a trust of any kind, or a fiduciary relationship, between the Company and
a Participant, former Participant, Beneficiary, or any other Person. The Company
may, in its sole discretion, establish a rabbi trust as a vehicle in which to
place funds with respect to this Plan.

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ARTICLE VII
PAYMENT OF ACCOUNT

7.1     Timing of Distribution of Benefits.

(a)
Distributions of a Participant’s Account which are payable upon his or her
Termination Date shall be paid (or commence to be paid) within 90 days of such
Termination Date. Upon a Participant’s death, distributions shall commence to
his or her Beneficiary within 90 days. Neither a Participant nor a Beneficiary
shall designate, directly or indirectly, the taxable year of the payment.

(b)
Distribution of a Participant’s Account which are payable as of a specified
future year shall be paid or commence to be paid in January of such year.

(c)
Notwithstanding a Participant’s election, payment of benefits shall not be made
or commence under the Plan prior to the date which is 6 months after the date of
a Participant’s Termination Date in the case of a Participant who is determined
to be a Specified Employee at the time of his or her Termination Date. In such
case, the Specified Employee’s Account shall be credited with earnings or losses
during such six-month period in accordance with Section 5.3 and distribution
shall be made or commence on the day after the last day of such six-month
period.

(d)
On a form provided by the Company, a Participant may change the date on which
distributions begin, provided that (1) such election is made at least one year
prior to the date the distribution would otherwise have begun, (2) such election
shall be effective with respect to all Salary Deferrals, Incentive Deferrals and
Matching Contributions from all Plan Years scheduled to be distributed as of
such original distribution date, (3) the first payment with respect to which
such election is made shall be deferred for a period of not less than 5 years
from the date such payment would otherwise have been made, and (4) any election
related to a payment that was otherwise to be made at a specified time may not
be made less than 12 months prior to the date of the first scheduled payment.
For purposes of applying the provisions of this Section 7.1(d), installment
payments shall be considered a single payment for purposes of applying these
subsequent election rules.

7.2     Form of Payment or Payments.

A Participant’s Account balance shall be distributed in accordance with the form
of payment elected by the Participant on the Participation and Deferral Election
Form to which such amounts relate. The form of payment with respect to amounts
and the earnings credited thereon may be in any of the following forms:

(a)
A lump sum; or

(b)
Installment payments for a period not to exceed fifteen years.

Each installment payment shall be determined by multiplying the Account balance
by a fraction, the numerator of which is one and the denominator of which is the
number of remaining installment payments to be made to the Participant. In the
event a Participant does not elect a form of payment for any such Salary
Deferrals, Incentive Deferrals, and Matching Contributions for a Plan Year, such
Participant shall be deemed to have elected a lump sum distribution.
Notwithstanding the above, a Participant must elect the same form of payment for
all Salary Deferrals, Incentive Deferrals and Matching Contributions to be made
to the Plan for the Plan Year to which the Participation and Deferral Election
Form relates.

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On a form provided by the Company, a Participant may change the form of
distribution for his or her account balance or any portion thereof, provided
that (1) such election is made at least one year prior to the date the
distribution would otherwise have begun, (2) such election shall be effective
with respect to all Salary Deferrals, Incentive Deferrals and Matching
Contributions from all Plan Years scheduled to be distributed as of such
original distribution date, (3) the first payment with respect to which such
election is made shall be deferred for a period of not less than 5 years from
the date such payment would otherwise have been made, and (4) any election
related to a payment that was otherwise to be made at a specified time may not
be made less than 12 months prior to the date of the first scheduled payment.
For purposes of applying the provisions of this Section 7.2, installment
payments shall be considered a single payment for purposes of applying these
subsequent election rules.

7.3     Designation of Beneficiaries.

Each Participant shall have the right to designate the beneficiary or
beneficiaries to receive payment of his benefit in the event of his death. A
beneficiary designation shall be made by executing the beneficiary designation
form prescribed by the Committee and filing the same with the Committee. Any
such designation may be changed at any time by execution of a new designation in
accordance with this Section. If no such designation is on file with the
Committee at the time of the death of the Participant or such designation is not
effective for any reason as determined by the Committee, then the designated
beneficiary or beneficiaries to receive such benefit shall be the Participant’s
surviving spouse, if any, or if none, the executor, personal representative, or
administrator of the Participant’s probate estate, or his heirs-at-law, if there
is no administration of such Participant’s probate estate.

7.4     Unclaimed Benefits.

In the case of a benefit payable on behalf of such Participant, if the Committee
is unable to locate the Participant or beneficiary to whom such benefit is
payable, such benefit may be forfeited to the Company, upon the Committee’s
determination. Notwithstanding the foregoing, if subsequent to any such
forfeiture the Participant or beneficiary to whom such benefit is payable makes
a valid claim for such benefit, such forfeited benefit shall be paid by the
Company or restored to the Plan by the Company.

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7.5     Hardship Withdrawals.

A Participant may apply in writing to the Committee for, and the Committee may
permit, a hardship withdrawal of all or any part of a Participant’s Vested
Account if the Committee, in its sole discretion, determines that the
Participant has incurred a severe financial hardship resulting from a sudden and
unexpected illness or accident of the Participant, his or her spouse or of a
dependent (as defined in section 152(a) of the Code) of the Participant, loss of
the Participant’s property due to casualty, or other similar extraordinary and
unforeseeable circumstances arising as a result of events beyond the control of
the Participant, as determined by the Committee, in its sole and absolute
discretion. The amount that may be withdrawn shall be limited to the amount
reasonably necessary to relieve the hardship or financial emergency upon which
the request is based, plus the federal and state taxes due on the withdrawal, as
determined by the Committee. The Committee may require a Participant who
requests a hardship withdrawal to submit such evidence as the Committee, in its
sole discretion, deems necessary or appropriate to substantiate the
circumstances upon which the request is based.

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ARTICLE VIII
ADMINISTRATION

8.1     Committee.

The Plan shall be administered by a Committee appointed by the Compensation
Committee of the Directors. If the Compensation Committee does not act to
specifically appoint a Committee, the Committee will be deemed to be the
Benefits Committee. The Committee shall be responsible for the general operation
and administration of the Plan and for carrying out the provisions thereof. The
Committee may delegate to others certain aspects of the management and
operational responsibilities of the Plan including the employment of advisors
and the delegation of ministerial duties to qualified individuals, provided that
such delegation is in writing.

8.2     General Powers of Administration.

The Committee shall have all powers necessary or appropriate to enable it to
carry out its administrative duties. Not in limitation, but in application of
the foregoing, the Committee shall have the duty and power and discretionary
authority to construe and to interpret the Plan and determine all questions that
may arise hereunder as to the status and rights of Employees, Participants, and
Beneficiaries. The Committee may exercise the powers hereby granted in its sole
and absolute discretion. No member of the Committee shall be personally liable
for any actions taken by the Committee unless the member’s action involves
willful misconduct.

8.3     Indemnification of Committee.

The Company shall indemnify the members of the Committee against any and all
claims, losses, damages, expenses, including attorney’s fees, incurred by them,
and any liability, including any amounts paid in settlement with their approval,
arising from their action or failure to act, except when the same is judicially
determined to be attributable to their gross negligence or willful misconduct.

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ARTICLE IX
DETERMINATION OF BENEFITS,
CLAIMS PROCEDURE AND ADMINISTRATION

9.1     Claims.

A person who believes that he is being denied a benefit to which he is entitled
under the Plan (a Claimant) may file a written request for such benefit with the
Committee, setting forth his claim. The request must be addressed to the
Committee at the Company at its then principal place of business.

9.2     Claim Decision.

Upon receipt of a claim, the Committee shall advise the Claimant that a reply
will be forthcoming within a reasonable period of time, but ordinarily not later
than ninety days, and shall, in fact, deliver such reply within such period.
However, the Committee may extend the reply period for an additional ninety days
for reasonable cause. If the reply period will be extended, the Committee shall
advise the Claimant in writing during the initial 90-day period indicating the
special circumstances requiring an extension and the date by which the Committee
expects to render the benefit determination.

If the claim is denied in whole or in part, the Committee will render a written
opinion, using language calculated to be understood by the Claimant, setting
forth:

(a)
the specific reason or reasons for the denial;

(b)
the specific references to pertinent Plan provisions on which the denial is
based;

(c)
a description of any additional material or information necessary for the
Claimant to perfect the claim and an explanation as to why such material or such
information is necessary;

(d)
appropriate information as to the steps to be taken if the Claimant wishes to
submit the claim for review, including a statement of the Claimant’s right to
bring a civil action under Section 502(a) of ERISA following an adverse benefit
determination on review; and

(e)
the time limits for requesting a review of the denial under Section 9.3 and for
the actual review of the denial under Section 9.4.

9.3     Request for Review.

Within sixty days after the receipt by the Claimant of the written opinion
described above, the Claimant may request in writing that the Secretary of the
Company (Secretary) review the Committee’s prior determination. Such request
must be addressed to the Secretary at the Company at its then principal place of
business. The Claimant or his or her duly authorized representative may submit
written comments, documents, records or other information relating to the denied
claim, which such information shall be considered in the review under this
Section without regard to whether such information was submitted or considered
in the initial benefit determination.

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The Claimant or his or her duly authorized representative shall be provided,
upon request and free of charge, reasonable access to, and copies of, all
documents, records and other information which (i) was relied upon by the
Committee in making its initial claims decision, (ii) was submitted, considered
or generated in the course of the Committee making its initial claims decision,
without regard to whether such instrument was actually relied upon by the
Committee in making its decision or (iii) demonstrates compliance by the
Committee with its administrative processes and safeguards designed to ensure
and to verify that benefit claims determinations are made in accordance with
governing Plan documents and that, where appropriate, the Plan provisions have
been applied consistently with respect to similarly situated claimants. If the
Claimant does not request a review of the Committee’s determination within such
sixty day period, he or she shall be barred and estopped from challenging such
determination.

9.4     Review of Decision.

Within a reasonable period of time, ordinarily not later than sixty days, after
the Secretary’s receipt of a request for review, it will review the Committee’s
prior determination. If special circumstances require that the sixty day time
period be extended, the Secretary will so notify the Claimant within the initial
60-day period indicating the special circumstances requiring an extension and
the date by which the Secretary expects to render its decision on review, which
shall be as soon as possible but not later than 120 days after receipt of the
request for review. In the event that the Secretary extends the determination
period on review due to a Claimant’s failure to submit information necessary to
decide a claim, the period for making the benefit determination on review shall
not take into account the period beginning on the date on which notification of
extension is sent to the Claimant and ending on the date on which the Claimant
responds to the request for additional information.

Benefits under the Plan will be paid only if the Secretary decides in its
discretion that the Claimant is entitled to such benefits. The decision of the
Secretary shall be final and non reviewable, unless found to be arbitrary and
capricious by a court of competent review. Such decision will be binding upon
the Employer and the Claimant.

If the Secretary makes an adverse benefit determination on review, the Secretary
will render a written opinion, using language calculated to be understood by the
Claimant, setting forth:

(a)
the specific reason or reasons for the denial;

(b)
the specific references to pertinent Plan provisions on which the denial is
based;

(c)
a statement that the Claimant is entitled to receive, upon request and free of
charge, reasonable access to, and copies of, all documents, records and other
information which (i) was relied upon by the Secretary in making its decision,
(ii) was submitted, considered or generated in the course of the Secretary
making its decision, without regard to whether such instrument was actually
relied upon by the Secretary in making its decision or (iii) demonstrates
compliance by the Secretary with its administrative processes and safeguards
designed to ensure and to verify that benefit claims determinations are made in
accordance with governing Plan documents, and that, where appropriate, the Plan
provisions have been applied consistently with respect to similarly situated
claimants; and

(d)
a statement of the Claimant’s right to bring a civil action under Section 502(a)
of ERISA following the adverse benefit determination on such review.

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9.5     Discretionary Authority.

The Committee and the Secretary shall both have discretionary authority to
determine a Claimant’s entitlement to benefits upon his claim or his request for
review of a denied claim, respectively.

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ARTICLE X
MISCELLANEOUS

10.1     Plan Not a Contract of Employment.

The adoption and maintenance of the Plan shall not be or be deemed to be a
contract between the Company and any person or to be consideration for the
employment of any person. Nothing herein contained shall give or be deemed to
give any person the right to be retained in the employ of the Company or to
restrict the right of the Company to discharge any person at any time; nor shall
the Plan give or be deemed to give the Company the right to require any person
to remain in the employ of the Company or to restrict any person’s right to
terminate his employment at any time.

10.2     Non-Assignability of Benefits.

No Participant, Beneficiary or distributee of benefits under the Plan shall have
any power or right to transfer, assign, anticipate, hypothecate or otherwise
encumber any part or all of the amounts payable hereunder, which are expressly
declared to be unassignable and non-transferable. Any such attempted assignment
or transfer shall be void. No amount payable hereunder shall, prior to actual
payment thereof, be subject to seizure by any creditor of any such Participant,
Beneficiary or other distributee for the payment of any debt, judgment, or other
obligation, by a proceeding at law or in equity, nor transferable by operation
of law in the event of the bankruptcy, insolvency or death of such Participant,
Beneficiary or other distributee hereunder.

10.3     Withholding.

All deferrals and payments provided for hereunder shall be subject to applicable
withholding and other deductions as shall be required of the Company under any
applicable local, state or federal law.

10.4     Amendment and Termination.

The Committee may from time to time, in its discretion, amend, in whole or in
part, any or all of the provisions of the Plan; provided, however, that no
amendment may be made which would impair the rights of a Participant with
respect to amounts already allocated to his Account. The Committee may terminate
the Plan at any time. In the event that the Plan is terminated, the balance in a
Participant’s Account (whether or not it is otherwise vested or payable) shall
be paid to such Participant or his Beneficiary in accordance with Code Section
409A and the rules and regulations promulgated thereunder. Any such amendment to
or termination of the Plan shall be in writing and signed by a member of the
Committee.

10.5     Unsecured General Creditor Status Of Employee.

The payments to Participant, his Beneficiary or any other distributee hereunder
shall be made from assets which shall continue, for all purposes, to be a part
of the general, unrestricted assets of the Company; no person shall have nor
acquire any interest in any such assets by virtue of the provisions of this
Agreement. The Company’s obligation hereunder shall be an unfunded and unsecured
promise to pay money in the future. To the extent that the Participant, a
Beneficiary, or other distributee acquires a right to receive payments from the
Company under the provisions hereof, such right shall be no greater than the
right of any unsecured general creditor of the Company; no such person shall
have nor require any legal or equitable right, interest or claim in or to any
property or assets of the Company.

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In the event that, in its discretion, the Company purchases an insurance policy
or policies insuring the life of the Participant (or any other property) to
allow the Company to recover the cost of providing the benefits, in whole, or in
part, hereunder, neither the Participant, his Beneficiary or other distributee
shall have nor acquire any rights whatsoever therein or in the proceeds
therefrom. The Company shall be the sole owner and beneficiary of any such
policy or policies and, as such, shall possess and may exercise all incidents of
ownership therein. No such policy, policies or other property shall be held in
any trust for a Participant, Beneficiary or other distributee or held as
collateral security for any obligation of the Company hereunder unless the
Company, in its sole discretion, has established a rabbi trust.

10.6     Severability.

If any provision of this Plan shall be held illegal or invalid for any reason,
said illegality or invalidity shall not affect the remaining provisions hereof;
instead, each provision shall be fully severable and the Plan shall be construed
and enforced as if said illegal or invalid provision had never been included
herein.

10.7     Governing Laws.

All provisions of the Plan shall be construed in accordance with the laws of
Missouri, except to the extent preempted by federal law.

10.8     Binding Effect.

This Plan shall be binding on each Participant and his heirs and legal
representatives and on the Company and its successors and assigns.

10.9     Entire Agreement.

This document and any amendments contain all the terms and provisions of the
Plan and shall constitute the entire Plan, any other alleged terms or provisions
being of no effect.

10.10     Interpretation.

All provisions of this Plan shall be interpreted in a manner so as to be
consistent with Section 409A of the Code and the regulations issued thereunder.

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IN WITNESS WHEREOF, the Company has caused this Plan to be executed on the
___________
day of ______________________, 2008.

RGA REINSURANCE COMPANY

By:____________________________
    
Its:____________________________