----

----

EXHIBIT 10.51

|   | (A) | If      an interest credit rate (or an equivalent amount) under the Plan is a      variable rate, then for such rate, the rate of interest used to determine      accrued benefits under the Plan shall be equal to the average of the rates      of interest used under the Plan during the 5-year period ending on the      termination date; and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The      interest rate and mortality table used to determine the amount of any      benefit under the Plan payable in the form of an annuity payable at normal      retirement age shall be the rate and table specified under the Plan for      such purpose as of the termination date, except that if such interest rate      is a variable rate, the interest rate shall be determined under the rules      of subclause (A). |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 19.1 | Effective Date and Application      of Article. |
|------|-------------------------------------------------|

|   | (a) | Effective Date.      The provisions of this Article apply to Plan Years beginning after      December 31, 2007. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------|

|   | (b) | This      Article only applies to single employer plans and does not apply to a plan      maintained pursuant to one or more collective bargaining agreements      between employee representatives and one or more employers. For purposes      of this subsection, the term Plan shall include any predecessor      plan. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Notwithstanding      anything in this Article to the contrary, the provision of Code Section      436 and the Regulations thereunder are incorporated herein by      reference. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.2 | Funding-Based Limitation on      Shutdown Benefits and Other Unpredictable Contingent Event      Benefits. |
|------|------------------------------------------------------------------------------------------------------------|

|   | (a) | In General. If a      Participant is entitled to an “unpredictable contingent event benefit”      payable with respect to any event occurring during any Plan Year, then      such benefit may not be provided if the “adjusted funding target      attainment percentage” for such Plan Year (i) is less than sixty percent      (60%) or, (ii) would be less than sixty percent (60%) percent taking into      account such occurrence. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Exemption. Paragraph (a)      shall cease to apply with respect to any Plan Year, effective as of the      first day of the Plan Year, upon payment by the Employer of a contribution      (in addition to any minimum required contribution under Code Section 430)      equal to: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | in      the case of 19.2(a)(i) above, the amount of the increase in the funding      target of the Plan (under Code Section 430) for the Plan Year attributable      to the occurrence referred to in paragraph (a),  and |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | in      the case of 19.2(a)(ii) above, the amount sufficient to result in a      “funding target attainment percentage” of sixty percent    (60%). |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Unpredictable Contingent Event      Benefit.  For purposes of this subsection, the term      “unpredictable contingent event benefit” means any benefit payable solely      by reason of: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | a      plant shutdown (or similar event, as determined by the Secretary of the      Treasury), or |
|--------|-----|---------------------------------------------------------------------------------------------------|

----

|   | (2) | an      event other than the attainment of any age, performance of any service,      receipt or derivation of any compensation, or occurrence of death or      disability. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.3 | Limitations on Plan Amendments      Increasing Liability forBenefits. |
|------|-----------------------------------------------------------------------|

|   | (a) | In      General.  No amendment which has the effect of increasing      liabilities of the Plan by reason of increases in benefits, establishment      of new benefits, changing the rate of benefit accrual, or changing the      rate at which benefits become nonforfeitable may take effect during any      Plan Year if the “adjusted funding target attainment percentage” for such      Plan Year is: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | less      than eighty percent (80%), or |
|--------|-----|-----------------------------------------|

|   | (2) | would      be less than eighty percent (80%) taking into account such      amendment. |
|--------|-----|---------------------------------------------------------------------------------------|

|   | (b) | Exemption. Paragraph      19.3(a) above shall cease to apply with respect to any Plan Year,      effective as of the first day of the Plan Year (or if later, the effective      date of the amendment), upon payment by the Employer of a contribution (in      addition to any minimum required contribution under Code Section 430)      equal to— |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | in      the case of paragraph 19.3(a)(1) above, the amount of the increase in the      funding target of the Plan (under Code Section 430) for the Plan Year      attributable to the amendment, and |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | in      the case of paragraph 19.3(a)(2) above, the amount sufficient to result in      an “adjusted funding target attainment percentage” of eighty percent      (80%). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Exception for Certain Benefit      Increases.  Paragraph (a) shall not apply to any      amendment which provides for an increase in benefits under a formula which      is not based on a Participant’s compensation, but only if the rate of such      increase is not in excess of the contemporaneous rate of increase in      average wages of Participants covered by the  amendment. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.4 | Limitations on Accelerated      BenefitDistributions. |
|------|-------------------------------------------------------|

|   | (a) | Funding Percentage Less Than      Sixty Percent (60%). If the Plan's “adjusted funding target      attainment percentage” for a Plan Year is less than sixty percent (60%),      then the Plan may not pay any “prohibited payment” after the valuation      date for the Plan Year. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Bankruptcy. During any      period in which the Employer is a debtor in a case under title 11, United      States Code, or similar Federal or state law, the Plan may not pay any      “prohibited payment.” The preceding sentence shall not apply on or after      the date on which the enrolled actuary of the Plan certifies that the      “adjusted funding |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | target      attainment percentage” of the Plan is not less than one-hundred percent      (100%). |
|--------|--------------------------------------------------------------------------------------------------------|

|   | (c) | Limited Payment if Percentage      at Least Sixty Percent (60%) But Less Than Eighty Percent      (80%). |
|--------|-----|----------------------------------------------------------------------------------------------------------|

|   | (1) | In General. If the      Plan's “adjusted funding target attainment percentage” for a Plan Year is      sixty percent (60%) or greater but less than eighty percent (80%), then      the Plan may not pay any “prohibited payment” after the valuation date for      the Plan Year to the extent the amount of the payment exceeds the lesser      of: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | fifty      (50) percent of the amount of the payment which could be made without      regard to this subsection, or |
|--------|-----|---------------------------------------------------------------------------------------------------------------------|

|   | (B) | the      present value (determined under guidance prescribed by the Pension Benefit      Guaranty Corporation, using the interest and mortality assumptions under      Code Section 417(e)) of the maximum guarantee with respect to the      participant under ERISA Section4022. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | In General. Only one      “prohibited payment” meeting the requirements of subparagraph (1) may be      made with respect to any Participant during any period of consecutive Plan      Years to which the limitations under either paragraph (a) or (b) or this      paragraph (c) applies. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Treatment of      Beneficiaries. For purposes of this subparagraph, a Participant and      any Beneficiary (including an  alternate payee, as defined in      Code Section 414(p)(8)) shall be treated as one Participant. If the      Accrued Benefit of a Participant is allocated to such an alternate payee      and one or more other persons, the amount under subparagraph (1) shall be      allocated among such persons in the same manner as the Accrued Benefit is      allocated unless the qualified domestic relations order (as defined in      Code Section 414(p)(1)(A)) providesotherwise. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Exception. This      subsection shall not apply for any Plan Year if the terms of the      Plan  (as in effect for the period beginning on September 1,      2005, and ending with such Plan Year) provide for no benefit accruals with      respect to any Participant during suchperiod. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | “Prohibited Payment.” For      purpose of this subsection, the term “prohibited payment”      means: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------|

----

|   | (1) | any      payment, in excess of the monthly amount paid under a single life annuity      (plus any Social Security supplements described in the last sentence of      Code Section 411(a)(9)), to a Participant or Beneficiary whose Annuity      Starting Date occurs during any period a limitation under paragraph (a) or      (b) is in effect, |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | any      payment for the purchase of an irrevocable commitment from an insurer to      pay benefits, and |
|--------|-----|----------------------------------------------------------------------------------------------------------|

|   | (3) | any      other payment specified by the Secretary by  Regulations. |
|--------|-----|--------------------------------------------------------------------|

| 19.5 | Limitation on Benefit Accruals      for Plans With Severe FundingShortfalls. |
|------|------------------------------------------------------------------------------|

|   | (a) | In General. If the      Plan's “adjusted funding target attainment percentage” for a Plan Year is      less than sixty percent (60%), benefit accruals under the Plan shall cease      as of the valuation date for the PlanYear. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Exemption. Paragraph (a)      shall cease to apply with respect to any Plan Year, effective as of the      first day of the Plan Year, upon payment by the Employer of a contribution      (in addition to any minimum required contribution under Code Section 430)      equal to the amount sufficient to result in an “adjusted funding target      attainment percentage” of sixty percent(60%). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.6 | Rules Relating to Contributions      Required to Avoid BenefitLimitations. |
|------|----------------------------------------------------------------------------|

|   | (a) | Security May Be      Provided. |
|--------|-----|--------------------------------|

|   | (1) | In General. For purposes      of this section, the “adjusted funding target attainment percentage” shall      be determined by treating as an asset of the Plan any security provided by      the Employer in a form meeting the requirements of subparagraph      (2). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Form of Security. The      security required under subparagraph (1) shall consist  of: |
|--------|-----|----------------------------------------------------------------------------------------|

|   | (A) | a      bond issued by a corporate surety company that is an acceptable surety for      purposes of ERISA Section 412, |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------|

|   | (B) | cash,      or United States obligations which mature in three (3) years or less, held      in escrow by a bank or similar financial institution,  or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | such      other form of security as is satisfactory to the Secretary and the parties      involved. |
|--------|-----|-----------------------------------------------------------------------------------------------------|

|   | (3) | Enforcement. Any      security provided under subparagraph (1) may be perfected and enforced at      any time after the earlier of: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (A) | the      date on which the Plan terminates, |
|--------|-----|---------------------------------------------|

|   | (B) | if      there is a failure to make a payment of the minimum required contribution      for any Plan Year beginning after the security is provided, the due date      for the payment under section 430(j),or |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | if      the “adjusted funding target attainment percentage” is less than sixty      percent (60%) for a consecutive period of seven years, the valuation date      for the last year in the period. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Release of Security. The      security shall be released  (and any amounts thereunder shall be      refunded together with any interest accrued thereon) at such time as the      Secretary may prescribe in Regulations, including Regulations for partial      releases of the security by reason of increases in the “funding target      attainment percentage.” |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Prefunding Balance or Funding      Standard Carryover Balance May Not Be Used. No prefunding balance      under Code Section 430(f) or funding standard carryover balance may be      used under Sections 19.2, 19.3, or 19.5 to satisfy any payment an Employer      may make under any such Section to avoid or terminate the application of      any limitation under such Section. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Deemed Reduction of Funding      Balances: |
|--------|-----|--------------------------------------------|

|   | (1) | In General. Subject to      subparagraph (3), in any case in which a benefit limitation under Section      19.2, 19.3, 19.4, or 19.5 would (but for this subparagraph and determined      without regard to subsection 19.2(b), 19.3(b), or 19.5(b)) apply to such      Plan for the Plan Year, the Employer shall be treated for purposes of this      Article as having made an election under Code Section 430(f) to reduce the      prefunding balance or funding standard carryover balance by such amount as      is necessary for such benefit limitation to not apply to the Plan for such      Plan Year. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Exception for Insufficient      Funding Balances. Subparagraph (1) shall not apply with respect to      a benefit limitation for any Plan Year in the application of subparagraph      (1) would not result in the benefit limitation not applying for such Plan      Year. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Restrictions of Certain Rules      to Collectively Bargained Plans. With respect to any benefit      limitation under Section 19.2, 19.3, or 19.5, subparagraph (1) shall only      apply in the case of a plan maintained pursuant to one or more collective      bargaining agreements between employee representatives and one or more      employers. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.7 | Presumed Underfunding for      Purposes of BenefitLimitations. |
|------|----------------------------------------------------------------|

|   | (a) | Presumption of Continued      Underfunding. In any case in which a benefit limitation under      Sections 19.2, 19.3, 19.4, or 19.5 has been applied to a Plan with |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | respect      to the Plan Year preceding the current Plan Year, the “adjusted funding      target attainment percentage” of the Plan for the current Plan Year shall      be presumed to be equal to the “adjusted funding target attainment      percentage” of the Plan for the preceding Plan Year until the enrolled      actuary of the Plan certifies the actual “adjusted funding target      attainment percentage” of the Plan for the current Plan    Year. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Presumption of Underfunding      After 10th Month. In any case in which no certification of the      “adjusted funding target attainment percentage” for the current Plan Year      is made with respect to the Plan before the first day of the 10th month of      such year, for purposes of Sections 19.2, 19.3, 19.4, or 19.5, such first      day shall be deemed, for purposes of such Section, to be the valuation      date of the Plan for the current Plan Year and the Plan's “adjusted      funding target attainment percentage” shall be conclusively presumed to be      less than sixty percent (60%) as of such first  day. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Presumption of Underfunding      After 4th Month for Nearly Underfunded Plans. In any case in      which: |
|--------|-----|-----------------------------------------------------------------------------------------------------------|

|   | (1) | a      benefit limitation under Sections 19.2, 19.3, 19.4, or 19.5 did not apply      to a Plan with respect to the Plan Year preceding the current Plan Year,      but the “adjusted funding target attainment percentage” of the Plan for      such preceding Plan Year was not more than ten (10) percentage points      greater than the percentage which would have caused such Section to apply      to the Plan with respect to such preceding Plan Year,  and |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | as      of the first day of the 4th month of the current Plan Year, the enrolled      actuary of the Plan has not certified the actual “adjusted funding target      attainment percentage” of the Plan for the current Plan Year, until the      enrolled actuary so certifies, such first day shall be deemed, for      purposes of such Section, to be the valuation date of the Plan for the      current Plan Year and the “adjusted funding target attainment percentage”      of the Plan as of such first day shall, for purposes of such Section, be      presumed to be equal to ten (10) percentage points less than the “adjusted      funding target attainment percentage” of the Plan for such preceding Plan      Year. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.8 | Treatment of Plan as of Close      of Prohibited or Cessation Period. The following provisions apply for      purposes of applying thisSection. |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Operation of Plan After      Period. Payments and accruals will resume effective as of the day      following the close of the period for which any limitation of payment or      accrual of benefits under Section 19.4 or 19.5 applies; provided, however,      that if benefit accrual has previously ceased under the Plan due to Plan      amendment, such accruals will notresume. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | (b) | Treatment of Affected      Benefits. Nothing in this Section shall be construed as affecting      the Plan’s treatment of benefits that would have been paid or accrued but      for this Section. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 19.9 | Definitions. |
|------|--------------|

|   | (a) | The      term “funding target attainment percentage” has the same meaning given      such term by Code Section 430(d)(2), except as otherwise provided herein.      However, in the case of the Plan Year beginning in 2008, the “funding      target attainment percentage” for the preceding Plan Year may be      determined using such methods of estimation as the Secretary may      provide. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      term “adjusted funding target attainment percentage” means the “funding      target attainment percentage” which is determined under paragraph (a) by      increasing each of the amounts under subparagraphs (A) and (B) of Code      Section 430(d)(2) by the aggregate amount of purchases of annuities for      employees other than highly compensated employees (as defined in Code      Section 414(q)) which were made by the Plan during the preceding two (2)      Plan Years. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Application to Plans Which Are      Fully Funded Without Regard to Reductions for Funding      Balances. |
|--------|-----|----------------------------------------------------------------------------------------------------------|

|   | (1) | In General. For any Plan      Year, if the “funding target attainment percentage” is one-hundred percent      (100%) or more (determined without regard to this paragraph and without      regard to the reduction in the value of assets under Code Section      430(f)(4)(A)), the “funding target attainment percentage” for purposes of      paragraph (a) shall be determined without regard to      such  reduction. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Transition Rule.      Subparagraph (1) shall be applied to Plan Years beginning after 2007 and      before 2011 by substituting for “one-hundred percent (100%)” the      applicable percentage determined in accordance with the following      table: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | In      the case of a Plan Year beginning in calendar year: | The      applicable percentage is: |
|--------|-------------------------------------------------------------|------------------------------------|
|   |                                                        |                               |
|   |                                                        |                               |
|   | 2008                                                        | 92%                                |
|   | 2009                                                        | 94%                                |
|   | 2010                                                        | 96%                                |

|   | (3) | Subparagraph      (2) shall not apply with respect to any Plan Year after 2008 unless the      “funding target attainment percentage” (determined without regard to this      paragraph) of the Plan for each preceding Plan Year after 2007 was not      less than the applicable percentage with respect to such preceding Plan      Year determined under subparagraph(2). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| 20.1 | Death benefits. In the      case of a death or disability occurring on or after January 1, 2007, if a      Participant dies while performing qualified military service (as defined      in Code Section 414(u)), the survivors of the Participant are entitled to      any additional benefits (other than benefit accruals relating to the      period of qualified military service) provided under the Plan as if the      Participant had resumed and then terminated employment on account of      death. |
|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 20.2 | Differential wage      payments. For years beginning after December 31, 2008, (i) an      individual receiving a differential wage payment, as defined by Code      Section 3401(h)(2), shall be treated as an employee of the employer making      the payment, (ii) the differential wage payment shall be treated as      compensation, and (iii) the plan shall not be treated as failing to meet      the requirements of any provision described in Code Section 414(u)(1)(C)      by reason of any contribution or benefit which is based on the      differential wage payment. The immediately preceding clause (iii) shall      apply only if all employees of the Employer performing service in the      uniformed services described in Code Section 3401(h)(2)(A) are entitled to      receive differential wage payments (as defined in Code Section 3401(h)(2))      on reasonably equivalent terms and, if eligible to participate in a      retirement plan maintained by the employer, to make contributions based on      the payments on reasonably equivalent terms (taking into account Code      Sections 410(b)(3), (4), and (5)). |
|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|   | WEINGARTEN REALTY      INVESTORS |                             |
|--------|----------------------------------|----------------------------------|
|   |                             |                             |   |
|   | By:                              | /s/ Stephen      C. Richter |   |
|   |                             | Stephen      C. Richter          |   |
|   |                             | Executive      VP/CFO            |   |
|   |                             |                             |   |

----

----