Target Index AmountThe “Target Index Amount” for each Participant is determined by multiplying (i) the Participant’sguideline percentage (based upon the Participant’s position and determined at the sole discretionof the Committee or, if not specifically determined by the Committee, at the sole discretion of theCompany’s President) by (ii) the Participant’s base salary effective as of the later of April 1,2009 or the date upon which such Participant becomes eligible to participate in the Program, asdetermined at the sole discretion of the Committee or, if not specifically determined by theCommittee, at the sole discretion of the Company’s President.     Example: a Participant has a base salary of $40,000 effective as of April 1, 2009 and has aguideline percentage of 15%.             *Guideline*    *Base Salary*     *Target Index* *Percentage* *  as of *4/1/09*  =  *Amount*              15% * $40,000  = $6,000 A Participant who changes job positions during the Fiscal Year (i.e., moves to a higher or lowerjob level that is an eligible position under the Program) will be eligible to receive an Award thatis based upon the employee’s annual salary and level in effect as of April 1, 2009, plus or minusany pro rata adjustment that is effective with the change in position.Each Participant’s Target Index Amount is not a guarantee that the applicable Participant willreceive such Target Index Amount, or any Award. If awarded, the amount of any Award is subject toadjustment from the Target Index Amount based upon, among other factors, the actual level of EPSachievement and the level of achievement of a Participant’s individual objectives. For example, ifa Participant’s performance is unsatisfactory, but CSS has favorable EPS results, then theCommittee may determine, in its sole discretion, not to pay any Award to the unsatisfactoryperformer.Allocation of Target Index AmountIf a minimum level of EPS is not achieved, no Award will be paid. If the Company achieves at leasta minimum level of EPS, as determined by the Committee in its sole discretion, then the TargetIndex Amount will be allocated as follows, unless otherwise determined by the Committee, in itssole discretion: (i) for the Company’s President and Vice Presidents, 100% of the Target IndexAmount will be allocated based upon the actual level of EPS achievement compared totargeted EPS; and  (ii) for all other Participants, (A) 50% of the Target Index Amount will beallocated based upon the actual level of EPS achievement compared to targeted EPS and(B) 50% of the Target Index Amount will be allocated based upon the applicableParticipant’s achievement of his or her performance goals (the “Individual ObjectiveComponent”). The amount, if any, attributable to each component will be adjusted basedupon the Company’s actual level of EPS achievement compared to targeted EPS.In determining the adjustment based upon the Company’s actual level of EPS achievement compared totargeted EPS, the computation set forth on Exhibit “B” attached hereto shall apply.In addition, the computation of the Individual Objective Component will be determined based uponeach Participant’s achievement of his or her specific goals and objectives. Each Participant willdevelop with his or her supervisor specific goals and objectives to be achieved by the Participantduring the Company’s
 

 
fiscal year ending March 31, 2010. Such goals and objectives should be documented in a manneracceptable to the Company’s President, in his or her sole discretion, either at the beginning ofthe fiscal year, the date upon which the Participant becomes eligible to participate in theProgram, the date upon which such Participant’s position with the Company changes, or such otherdate as selected by the Company’s President, in his or her sole discretion. At the end of theCompany’s fiscal year ending March 31, 2010, the level of each Participant’s achievements of his orher goals and objectives will be determined by the applicable Participant’s supervisor, in his orher sole discretion up to a maximum achievement of 150%, and submitted to the Company’s Presidentfor review and approval, in his or her sole discretion. With respect to Participants who areexecutive officers of CSS or who have annual base salaries in excess of $200,000, the Committee, inits sole discretion, will review and approve, disapprove or modify the Company’s determination asto each such Participant’s level of achievement of his or her goals and objectives. The Program isnot intended to duplicate the Company’s merit salary review process, and a Participant’s IndividualObjective Component ratings may vary from his or her merit salary review performance rating.Although a Participant’s achievement of his or her goals and objectives may exceed 100%, up to amaximum of 150%, the aggregate amount payable to all Company Participants attributable to theIndividual Objective Component shall not exceed the Company’s budgeted bonus amount attributable tothe Individual Objective Component without the prior approval of the Committee, in its solediscretion.