|   | “(d) | Change in      Control.  For purposes of the Plan, “Change in Control”      means the occurrence of a “change in the ownership,” a “change in the      effective control” or a “change in the ownership of a substantial portion      of the assets” of an entity, as determined in accordance with this      subsection 10(d).  In determining whether an event shall be      considered a “change in the ownership,” a “change in the effective      control” or a “change in the ownership of a substantial portion of the      assets” of an entity, the following provisions shall  apply: |
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|                                        (i)   | A      “change in the ownership” of the Company shall occur on the date on which      any one person, or more than one person acting as a group (within the      meaning of Section 13(d)(3) or 14(d)(2) of the Securities Exchange Act of      1934, as amended (a “Person”)), acquires ownership of the equity      securities of the Company that, together with the equity securities held      by such Person, constitutes more than 50% of the total fair market value      or total voting power of the Company, as determined in accordance with      Treas. Reg. §1.409A-3(i)(5)(v).  If a Person is considered      either to own more than 50% of the total fair market value or total voting      power of the equity securities of the Company, or to have effective      control of the Company within the meaning of subsection 10(d)(ii), and      such Person acquires additional equity securities of the Company, the      acquisition of additional equity securities by such Person shall not be      considered to cause a “change in the ownership” of the      Company. |
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|                                         (ii)   | A      “change in the effective control” of the Company shall occur on either of      the following dates: |
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|                                                               (A)   | The      date on which any Person, acquires (or has acquired during the 12-month      period ending on the date of the most recent acquisition by such Person)      ownership of stock of the Company possessing 30% or more of the total      voting power of the Company’s equity securities, as determined in      accordance with Treas. Reg. §1.409A-3(i)(5)(vi).  If a Person is      considered to possess 30% or more of the total voting power of the      Company’s equity securities, and such |
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|   | Person      acquires additional stock of the Company, the acquisition of additional      stock by such Person shall not be considered to cause a “change in the      effective control” of the Company;or |
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|                                                              (B)   | The      date on which a majority of the members of the Board is replaced during      any 12-month period by directors whose appointment or election is not      endorsed by a majority of the members of the Board before the date of the      appointment or election, as determined in accordance with Treas. Reg.      §1.409A-3(i)(5)(vi). |
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|                                          (iii)   | A      “change in the ownership of a substantial portion of the assets” of the      Company shall occur on the date on which any one Person acquires (or has      acquired during the 12-month period ending on the date of the most recent      acquisition by such Person) assets from the Company that have a total      gross fair market value equal to or more than 40% of the total gross fair      market value of all of the assets of the Company immediately before such      acquisition or acquisitions, as determined in accordance with Treas. Reg.      §1.409A-3(i)(5)(vii).  A transfer of assets shall not be treated      as a “change in the ownership of a substantial portion of the assets” when      such transfer is made to an entity that is controlled by the holders of      the Company’s equity securities, as determined in accordance with Treas.      Reg. §1.409A-3(i)(5)(vii)(B). |
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|                                          (iv)   | Notwithstanding      the foregoing, the following acquisitions shall not constitute a Change in      Control: (A) an acquisition by the Company or entity controlled by the      Company, or (B) an acquisition by an employee benefit plan (or related      trust) sponsored or maintained by the Company or any entity controlled by      the Company. |
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|                                         (v)   | For      purposes of this subsection 10(d), (A) the term “Company” shall mean Nicor      Inc. and shall include any Successor to Nicor Inc.; and (B) the term      “Successor to Nicor Inc.” shall mean any corporation, partnership, joint      venture or other entity that succeeds to the interests of Nicor Inc. by      means of a merger, consolidation, or other restructuring that does not      constitute a Change in Control.” |
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