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  Exhibit 10.10    
    


 
    EMPLOYMENT AGREEMENT    
    


        THIS EMPLOYMENT AGREEMENT (this "Agreement"), dated as of October 7, 2013, by
and between B&G FOODS, INC. (hereinafter the "Corporation") and JASON I. COHEN (hereinafter
"Cohen"). 


        WHEREAS,
subject to the terms of this Agreement, Corporation desires to employ Cohen as Executive Vice President of Club Channel, and Cohen desires to accept such employment. 


        NOW
THEREFORE, in consideration of the material advantages accruing to the two parties and the mutual covenants contained herein, the Corporation and Cohen agree with each other as
follows 


        1.    Effective Date.    For purposes of this Agreement, the "Effective
Date" shall mean October 7, 2013. 


        2.    Employment.    Cohen will render full-time professional services to the Corporation and, as directed by the
Corporation, to its subsidiaries or other Affiliates (as defined in Paragraph 3 below), in the capacity of Executive Vice President of Club Channel under the terms and conditions of this
Agreement. He will at all times, faithfully, industriously and to the best of his ability, perform all duties that may be
required of him by virtue of his position as Executive Vice President of Club Channel and in accordance with the directions and mandates of the Board of Directors of the Corporation. It is understood
that these duties shall be substantially the same as those of an executive vice president of club channel of a similar business corporation engaged in a similar enterprise. Cohen is hereby vested with
authority to act on behalf of the Corporation in keeping with policies adopted by the Board of Directors, as amended from time to time. Cohen shall report to the President and Chief Executive Officer
(hereinafter the "Chief Executive Officer") and the Board of Directors. 



        3.    Services to Subsidiaries or Other Affiliates.    The Corporation and Cohen understand and agree that if and when
the Corporation so directs, Cohen shall also provide services to any subsidiary or other Affiliate (as defined below) by virtue of his employment under this Agreement. If so directed, Cohen agrees to
serve as Executive Vice President of Club Channel of such subsidiary or other Affiliate of the Corporation, as a condition of his employment under this Agreement, and upon the termination of his
employment under this Agreement, Cohen shall no longer provide such services to the subsidiary or other Affiliate. The parties recognize and agree that Cohen shall perform such services as part of his
overall professional services to the Corporation but that in certain circumstances approved by the Corporation he may receive additional compensation from such subsidiary or other Affiliate. For
purposes of this Agreement, an "Affiliate" is any corporation or other entity that is controlled by, controlling or under common control with the Corporation. "Control" means the direct or indirect
beneficial ownership of at least fifty (50%) percent interest in the income of such corporation or entity, or the power to elect at least fifty (50%) percent of the directors of such corporation or
entity, or such other relationship which in fact constitutes actual control. 


        4.    Term of Agreement.    The initial term of Cohen's employment under this Agreement shall commence on the
Effective Date and end on December 31, 2014; provided that unless notice of termination has been provided in accordance with Paragraph 7(a) at least sixty (60) days prior to the
expiration of the initial term or any additional twelve (12) month term (as provided below), or unless this Agreement is otherwise terminated in accordance with the terms of this Agreement,
this Agreement shall automatically be extended for additional twelve (12) month periods (the "Term"). 


        5.    Base Compensation.    During the Term, in consideration for the services as Executive Vice President of Club
Channel required under this Agreement, the Corporation agrees to pay Cohen an annual base salary of Three Hundred Fifty Thousand Dollars ($350,000), or such higher figure as may be determined at an
annual review of his performance and compensation by the Compensation Committee of the Board of Directors. The annual review of Cohen's base salary shall be conducted by the Compensation Committee of
the Board of Directors within a reasonable time after the end of each fiscal year of the Corporation and any increase shall be retroactive to January 1st of the then
current 







 

Agreement
year. The amount of annual base salary shall be payable in equal installments consistent with the Corporation's payroll payment schedule for other executive employees of the Corporation.
Cohen may choose to select a portion of his compensation to be paid as deferred income through qualified plans or other programs consistent with the policy of the Corporation and subject to any and
all applicable federal, state or local laws, rules or regulations. 


        6.    Other Compensation and Benefits.    During the Term, in addition to his base salary, the Corporation shall
provide Cohen the following: 



        (a)    Incentive Compensation.    Cohen shall participate in the Company's annual bonus plan (the
"Annual Bonus Plan"), as shall be adopted and/or modified from time to time by the Board of Directors or the Compensation Committee. Annual Bonus Plan
awards are calculated as a percentage of Cohen's base salary on the last day of the Annual Bonus Plan performance period. The percentages of base salary that Cohen is currently eligible to receive in
accordance with the Annual Bonus Plan based on performance range from 0% at "Threshold" to 35% to 60% at "Target" and to 70% at "Maximum," as such terms are defined in the Annual Bonus Plan.
Notwithstanding the foregoing, for the performance period in which the Effective Date occurs, Cohen's Annual Bonus Plan Award shall be equal to his incentive compensation award as if he had been
employed by the Corporation for the entire performance period in which the Effective Date occurs, and applying the percentages set forth above to his base salary as of the last day of such performance
period, multiplied by a fraction, the numerator of which is the number of days transpired in the performance period beginning on the Effective Date and the denominator of which is the number of days
in the entire performance period. Annual Bonus Plan awards are payable no later than the 15th day of the third month following the end of each fiscal year of the Corporation. In addition, Cohen
shall be eligible to participate in all other incentive compensation plans, if any, that may be adopted by the Corporation from time to time and with respect to which the other executive employees of
the Corporation are eligible to participate. 


        (b)    Vacation.    Cohen shall be entitled to four (4) weeks of compensated vacation time during each year, to
be taken at times mutually agreed upon between him and the Chief Executive Officer of the Corporation. Vacation accrual shall be limited to the amount stated in the Corporation's policies currently in
effect, as amended from time to time. 


        (c)    Sick Leave and Disability.    Cohen shall be entitled to participate in such compensated sick leave and
disability benefit programs as are offered to the Corporation's other executive employees. 


        (d)    Medical and Dental Insurance.    Cohen, his spouse, and his dependents, shall be entitled to participate in
such medical and dental insurance programs as are provided to the Corporation's other executive employees. 



        (e)    Executive Benefits And Perquisites.    Cohen shall be entitled to receive all other executive benefits and
perquisites to which all other executive employees of the Corporation are entitled. 


        (f)    Automobile and Cellular Phone.    The Corporation agrees to provide Cohen with a monthly automobile allowance
of $833.33 and to provide for the use by Cohen of a cellular telephone at the Corporation's expense. 



        (g)    Liability Insurance.    The Corporation agrees to insure Cohen under the appropriate liability insurance
policies, in accordance with the Corporation's policies and procedures, for all acts done by him within the scope of his authority in good faith as Executive Vice President of Club Channel throughout
the Term. 


        (h)    Professional Meetings and Conferences.    Cohen will be permitted to be absent from the Corporation's
facilities during working days to attend professional meetings and to attend to such 



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outside
professional duties as have been mutually agreed upon between him and the Chief Executive Officer of the Corporation. Attendance at such approved meetings and accomplishment of approved
professional duties shall be fully compensated service time and shall not be considered vacation time. The Corporation shall reimburse Cohen for all reasonable expenses incurred by him incident to
attendance at approved professional meetings, and such reasonable entertainment expenses incurred by Cohen in furtherance of the Corporation's interests; provided, however, that such reimbursement is
approved by the Chief Executive Officer of the Corporation. 


        (i)    Professional Dues.    The Corporation agrees to pay dues and expenses to professional associations and
societies and to such community and service organizations of which Cohen is a member provided such dues and expenses are approved by the Chief Executive Officer as being in the best interests of the
Corporation. 


        (j)    Life Insurance.    The Corporation shall provide Cohen with life insurance coverage on the same terms as such
coverage is provided to all other executive employees of the Corporation. 


        (k)    Business Expenses.    The Corporation shall reimburse Cohen for reasonable expenses incurred by him in
connection with the conduct of business of the Corporation and its subsidiaries or other Affiliates. 




        7.    Termination Without Cause.    



        (a)    By the Corporation.    The Corporation may, in its discretion, terminate Cohen's employment hereunder without
cause at any time upon sixty (60) days prior written notice or at such later time as may be specified in said notice. Except as otherwise provided in this Agreement, after such termination, all
rights, duties and obligations of both parties shall cease. 



          (i)  Upon
the termination of employment pursuant to subparagraph (a) above, subject to the terms in subparagraph (ii) and Paragraph 9 below and the
requirements of Paragraph 10 below, in addition to all accrued and vested benefits payable under the Corporation's employment and benefit policies, including, but not limited to, unpaid Annual
Bonus Awards and any other incentive compensation awards earned under the Annual Bonus Plan or any other incentive compensation plan for any completed performance periods, Cohen shall be provided with
the following Salary Continuation and Other Benefits (as defined below) for the duration of the Severance Period (as defined below): (1) salary continuation payments for each year of the
Severance Period in an amount per year equal to 135% of his then current annual base salary ("Salary Continuation"), which Salary Continuation shall be
paid in the same manner and pursuant to the same payroll procedures that were in effect prior to the effective date of termination commencing on the Corporation's first payroll date following the
Termination Date; (2) continuation of medical, dental, life insurance and disability insurance for him, his spouse and his dependents, during the Severance Period, as in effect on the effective
date of termination ("Other Benefits"), or if the continuation of all or any of the Other Benefits is not available because of his status as a
terminated employee, a payment equal to the market value of such excluded Other Benefits; (3) if allowable under the Corporation's qualified pension plan in effect on the date of termination,
credit for additional years of service during the Severance Period; and (4) outplacement services of an independent third party, mutually satisfactory to both parties, until the earlier of one
year after the effective date of termination, or until he obtains new employment; the cost for such service will be paid in full by the Corporation. For purposes of this Agreement (except for
Paragraph 9 below), the "Severance Period" shall mean the period from the date of termination of employment to the first (1st) anniversary of the
date of such termination. 



         (ii)  Subject
to Paragraph 10 below, in the event Cohen accepts other employment during the Severance Period, the Corporation shall continue the Salary Continuation in
force until 




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the
end of the Severance Period. All Other Benefits described in subparagraph (i)(2) and the benefit set forth in (i)(3), other than all accrued and vested benefits payable under the
Corporation's employment and benefit policies, shall cease. 


        (iii)  Cohen
shall not be required to seek or accept any other employment. Rather, the election of whether to seek or accept other employment shall be solely within Cohen's
discretion. If during the Severance Period Cohen is receiving all or any part of the benefits set forth in subparagraph (i) above and he should die, then Salary Continuation remaining during
the Severance Period shall be paid fully and completely to his spouse or such individual designated by him or if no such person is designated to his estate. 




        (b)    Release.    The obligation of the Corporation to provide the Salary Continuation and Other Benefits described
in subparagraph (a) above is contingent upon and subject to the execution and delivery by Cohen of a general release, in form and substance satisfactory to Cohen and the Corporation. The
Corporation will provide Cohen with a copy of a general release satisfactory to the Corporation simultaneously with or as soon as administratively practicable following the delivery of the notice of
termination provided in Paragraph 7(a), or at or as soon as administratively practicable following the expiration of the Corporation's right to cure provided in Paragraph 7(d) or
Paragraph 9, but not later than twenty-one (21) days before the date payments are required to be begin under Paragraph 7(a). Cohen shall deliver the executed release to the
Corporation eight days before the date payments are required to begin under Paragraph 7(a). 



        Without
limiting the foregoing, such general release shall provide that for and in consideration of the above Salary Continuation and Other Benefits, Cohen releases and gives up any and
all claims and rights ensuing from his employment and termination with the Corporation, which he may have against the Corporation, a subsidiary or other Affiliate, their respective trustees, officers,
managers, employees and agents, arising from or related to his employment and/or termination. This releases all claims, whether based upon federal, state, local or common law, rules or regulations.
Such release shall survive the termination or expiration of this Agreement. 


        (c)    Voluntary Termination.    Should Cohen in his discretion elect to terminate this Agreement, he shall give the
Corporation at least sixty (60) days prior written notice of his decision to terminate. Except as otherwise provided in this Agreement, at the end of the sixty (60) day notice period,
all rights, duties and obligations of both parties to the Agreement shall cease, except for any and all accrued and vested benefits under the Corporation's existing employment and benefit policies,
including but not limited to, unpaid incentive compensation awards earned under the Annual Bonus Plan or any other incentive compensation plan for any completed performance periods. At any time during
the sixty (60) day notice
period, the Corporation may pay Cohen for the compensation owed for said notice period and in any such event Cohen's employment termination shall be effective as of the date of the payment. 



        (d)    Alteration of Duties.    If the Board of Directors or the Chief Executive Officer of the Corporation, in either
of their sole discretion, takes action which substantially changes or alters Cohen's authority or duties so as to effectively prevent him from performing the duties of the Executive Vice President of
Club Channel as defined in this Agreement, or requires that his office be located at and/or principal duties be performed at a location more than forty-five (45) miles from the present
Corporation office located in Parsippany, New Jersey, then Cohen may, at his option and upon written notice to the Board of Directors within thirty (30) days after the Board's or Chief
Executive Officer's action, consider himself terminated without cause and entitled to the benefits set forth in Paragraph 7(a), unless within thirty (30) days after delivery of such
notice, Cohen's duties have been restored. 



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        (e)    Disability.    



          (i)  The
Corporation, in its sole discretion, may terminate Cohen's employment upon his Total Disability. In the event he is terminated pursuant to this subparagraph, he
shall be entitled to the benefits set forth in Paragraph 7(a), provided however, that the annual base salary component of Salary Continuation shall be reduced by any amounts paid to Cohen under
any disability benefits plan or insurance policy. For purposes of this Agreement, the term "Total Disability" shall mean death or any physical or mental condition which prevents Cohen from performing
his duties under this contract for at least four (4) consecutive months. The determination of whether or not a physical or mental condition would prevent Cohen from the performance of his
duties shall be made by the Board of Directors in its discretion. If requested by the Board of Directors, Cohen shall submit to a mental or physical examination by an independent physician selected by
the Corporation and reasonably acceptable to him to assist the Board of Directors in its determination, and his acceptance of such physician shall not be unreasonably withheld or delayed. Failure to
comply with this request shall prevent him from challenging the Board's determination. 




        (f)    Retirement.    The Corporation, in its sole discretion, may establish a retirement policy for its executive
employees, including Cohen, which includes the age for mandatory retirement from employment with the Corporation. Upon the termination of employment pursuant to such retirement policy, all rights and
obligations under this Agreement shall cease, except that Cohen shall be entitled to any and all accrued and vested benefits under the Corporation's existing employment and benefits policies,
including but not limited to unpaid incentive compensation awards earned under the Annual Bonus Plan or any other incentive compensation plan for any completed performance periods. 


        (g)    Other Payments.    If Cohen is liable for the payment of any excise tax (the "Excise
Tax") pursuant to section 4999 of the Internal Revenue Code of 1986, as amended (the "Code"), or any successor or like
provision, with respect to any payment or property transfers received or to be received under this Agreement or otherwise, the Corporation shall pay Cohen an amount (the
"Special Reimbursement") which, after payment of any federal, state and local taxes, including any further excise tax under Code
section 4999, with respect to or resulting from the Special Reimbursement, would place Cohen in the same economic position that he would have enjoyed if the Excise Tax had not applied to such
payments. The Special Reimbursement shall be paid as soon as practicable following final determination of the amount of the Excise Tax, but in no event later than the last day of Cohen's taxable year
following the taxable year for which the Excise Tax is due. 




        8.    Termination for Cause.    Cohen's employment under this Agreement may be terminated by the Corporation,
immediately upon written notice in the event and only in the event of the following conduct: conviction of a felony or any other crime involving moral turpitude, whether or not relating to Cohen's
employment; habitual unexcused absence from the facilities of the Corporation; habitual substance abuse; willful disclosure of material confidential information of the Corporation and/or its
subsidiaries or other Affiliates; intentional violation of conflicts of interest policies established by the Board of Directors; wanton or willful failure to comply with the lawful written directions
of the Board or other superiors; and willful misconduct or gross negligence that results in damage to the interests of the Corporation and its subsidiaries or other Affiliates. Should any of these
situations occur, the Board of Directors and/or the Chief Executive Officer will provide Cohen written notice specifying the effective date of such termination. Upon the effective date of such
termination, any and all payments and benefits due Cohen under this Agreement shall cease except for any accrued and vested benefits payable under the Corporation's employment and benefit policies,
including any unpaid amounts owed under the Annual Bonus Plan or any other incentive compensation plan. 


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        9.    Major Transaction.    If, during the Term, the Corporation consummates a Major Transaction and Cohen is not the
Executive Vice President of Club Channel with duties and responsibilities substantially equivalent to those described herein and/or is not entitled to substantially the same benefits as set forth in
this Agreement, then Cohen shall have the right to terminate his employment under this Agreement and shall be entitled to the benefits set forth in Paragraph 7(a), except that the Severance
Period shall mean the period from the date of termination of employment to the second (2nd) anniversary of the date of such termination. Cohen shall provide the Corporation with written notice of his
desire to terminate his employment under this Agreement pursuant to this Paragraph within ninety (90) days of the effective date of the Major Transaction and the Severance Period shall commence
as of the effective date of the termination of this Agreement, provided the Corporation has not corrected the basis for such notice within thirty (30) days after delivery of such notice and
further provided that the effective date of termination of this Agreement shall not be more than one year following the effective date of the Major Transaction. For purposes of this Paragraph,
"Major Transaction" shall mean the sale of all or substantially all of the assets of the Corporation, or a merger, consolidation, sale of stock or
similar transaction or series of related transactions whereby a third party (including a "group" as defined in Section 13(d)(3) of the Securities
Exchange Act of 1934, as amended) acquires beneficial ownership, directly or indirectly, of securities of the Corporation representing over fifty percent (50%) of the combined voting power of the
Corporation; provided, however, that a Major Transaction shall not in any event include a direct or indirect public offering of securities of the Corporation, its parent or other Affiliates. 



        10.    Non-Competition.    Cohen agrees that during (i) the Term; (ii) the one (1) year period
following the effective date of termination of this Agreement by Cohen pursuant to Paragraph 7(c) (Voluntary Termination); and (iii) the one (1) year period following the
effective date of termination by the Corporation pursuant to Paragraph 8 (Termination For Cause), he shall not, directly or indirectly, be employed or otherwise engaged to provide services to
any food manufacturer operating in the United States of America which is directly competitive with any significant activities conducted by the Corporation or its subsidiaries or other Affiliates whose
principal business operations are in the United States of America. Cohen agrees that his entitlement to the benefits set forth in Paragraph 7(a) above is contingent upon his compliance with the
requirements of this Paragraph. 


        11.    Confidentiality of Information.    Cohen recognizes and acknowledges that during his employment by the
Corporation, he will acquire certain proprietary and confidential information relating to the business of the Corporation and its subsidiaries or other Affiliates (the
"Information"). Cohen agrees that during the term of his employment under this Agreement and thereafter, for any reason whatsoever, he shall not,
directly or indirectly, except in the proper course of exercising his duties under this Agreement, use for his or another third party's benefit, disclose, furnish, or make available to any person,
association or entity, the Information. In the event of a breach or threatened breach by Cohen of the provisions of this Paragraph, the Corporation shall be entitled to an injunction restraining him
from violating the provisions of this Paragraph. Notwithstanding the foregoing, nothing contained herein shall be construed as prohibiting the Corporation from pursuing any other remedies available to
it for such breach or threatened breach. For purposes of this Paragraph, "Information" includes any and all verbal or written materials, documents,
information, products, recipes, formulas, processes, technologies, programs, trade secrets, customer lists or other data relating to the business, and operations of the Corporation and/or its
subsidiaries or other Affiliates. 


        12.    Superseding Agreement.    This Agreement constitutes the entire agreement between the parties and contains all
the agreements between them with respect to the subject matter hereof. It also supersedes any and all other agreements or contracts, either oral or written, between the parties with respect to the
subject matter hereof. 


        13.    Agreement Amendments.    Except as otherwise specifically provided, the terms and conditions of this Agreement
may be amended at any time by mutual agreement of the parties, provided that 


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before
any amendment shall be valid or effective, it shall have been reduced to writing, approved by the Board of Directors or the Compensation Committee of the Board of Directors, and signed by the
Chairman of the Board of Directors, the Chairman of the Compensation Committee, the Chief Executive Officer or any officer of the Corporation authorized to do so by the Board of Directors or the
Compensation Committee, and Cohen. 


        14.    Invalidity or Unenforceability Provision.    The invalidity or unenforceability of any particular provision of
this Agreement shall not affect its other provisions and this Agreement shall be construed in all aspects as if such invalid or unenforceable provision had been omitted. 


        15.    Binding Agreement; Assignment.    This Agreement shall be binding upon and inure to the benefit of the
Corporation and Cohen, their respective successors and permitted assigns. The parties recognize and acknowledge that this Agreement is a contract for the personal services of Cohen and that this
Agreement may not be assigned by him nor may the services required of him hereunder be performed by any other person without the prior written consent of the Corporation. 


        16.    Governing Law.    This Agreement and any claim, controversy or dispute arising under or related to this
Agreement, the relationship of the parties, and/or the interpretation and enforcement of the rights and duties of the parties shall be construed and enforced under and in accordance with the laws of
the State of New Jersey, without regard to conflicts of law principles. Anything in this Agreement to the contrary notwithstanding, the terms of this Agreement shall be interpreted and applied in a
manner consistent with the requirements of Code section 409A so as not to subject Cohen to the payment of any tax penalty or interest under such section. 


        17.    Enforcing Compliance.    If Cohen needs to retain legal counsel to enforce any of the terms of this Agreement
either as a result of noncompliance by the Corporation or a legitimate dispute as to the provisions of the Agreement, then any fees incurred in such expense by Cohen shall be reimbursed wholly and
completely by the Corporation if Cohen prevails in such legal proceedings. 



        18.    Notices.    All notices, requests, demands and other communications hereunder shall be in writing and shall be
deemed effective when delivered, if delivered in person, or upon receipt if mailed by overnight courier or by certified or registered mail, postage prepaid, return receipt requested, to the parties at
the addresses set forth below, or at such other addresses as the parties may designate by like written notice: 

 






			
	To the Corporation at:	 	B&G Foods, Inc

Four Gatehall Drive, Suite 110

Parsippany, NJ 07054

Attn: General Counsel
	
 To Cohen at:	
 	
his then current address included in the employment records of the Corporation




 

         19.    Counterparts.    This Agreement may be executed in counterparts, each of which shall be deemed an original, but
all of which together shall be deemed to be one and the same agreement. A signed copy of this Agreement delivered by facsimile, e-mail or other means of electronic transmission shall be deemed to have
the same legal effect as delivery of an original signed copy of this Agreement. 



        20.    Other Terms Relating to Code Section 409A.    Cohen's right to Salary Continuation, right to Other
Benefits, and right to reimbursements under this Agreement each shall be treated as a right to a series of separate payments under Treasury Regulation section 1.409A-2(b)(2)(iii). 



        (a)    Reimbursements.    Any reimbursements made or in-kind benefits provided under this Agreement shall be subject
to the following conditions: 



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          (i)  The
reimbursement of any expense shall be made not later than the last day of Cohen's taxable year following Cohen's taxable year in which the expense was incurred
(unless this Agreement specifically provides for reimbursement by an earlier date). The right to reimbursement of an expense or payment of an in-kind benefit shall not be subject to liquidation or
exchange for another benefit. 


         (ii)  Any
reimbursement made under Paragraph 7(a)(i)(2), 7(d), 7(e) or 9 for expenses for medical coverage purchased by Cohen, if made during the period of time Cohen
would be entitled (or would, but for such reimbursement, be entitled) to continuation coverage under the Corporation's medical insurance plan pursuant to COBRA if Cohen had elected such coverage and
paid the applicable premiums, shall be exempt from Code section 409A and the six-month delay in payment described below pursuant to Treasury Regulation section 1.409A-1(b)(9)(v)(B). 


        (iii)  Any
reimbursement or payment made under Paragraph 7(a)(i)(2), 7(d), 7(e) or 9 for reasonable expenses for outplacement services for Cohen shall be exempt from
Code section 409A and the six-month delay in payment described below pursuant to Treasury Regulation section 1.409A-1(b)(9)(v)(A). 




        (b)    Short-Term Deferrals.    It is intended that payments made under this Agreement due to Cohen's termination of
employment that are not otherwise subject to Code section 409A, and which are paid on or before the 15th day of the third month following the end of Cohen's taxable year in which his
termination of employment occurs, shall be exempt from compliance with Code section 409A pursuant to the exemption for short-term deferrals set forth in Treasury Regulation
section 1.409A-1(b)(4). 


        (c)    Separation Pay Upon Involuntary Termination of Employment.    It is intended that payments made under this
Agreement due to Cohen's involuntary termination of employment under Paragraph 7(a)(i)(2), 7(d), 7(e) or 9 that are not otherwise exempt from compliance with Code section 409A, and which
are separation pay described in Treasury Regulation section 1.409A-1(b)(9)(iii), shall be exempt from compliance with Code section 409A to the extent that the aggregate amount does not
exceed two times the lesser of (i) Cohen's annualized compensation for his taxable year preceding the taxable year in which his termination of employment occurs and (ii) the maximum
amount that may be taken into account under a qualified plan pursuant to Code section 401(a)(17) for the year in which the termination of employment occurs. 


        (d)    Six-Month Delay.    Anything in this Agreement to the contrary notwithstanding, payments to be made under this
Agreement upon termination of Cohen's employment that are subject to Code section 409A ("Covered Payment") shall be delayed for six months
following such termination of employment if Cohen is a "specified employee" on the date of his termination of employment. Any Covered Payment due within such six-month period shall be delayed to the
end of such six-month period. The Corporation will increase the Covered Payment to include interest payable on such Covered Payment at the interest rate described below from the date of Cohen's
termination of employment to the date of payment. The interest rate shall be determined as of the date of Cohen's termination of employment and shall be the rate of interest then most recently
published in The Wall Street Journal as the "prime rate" at large U.S. money center banks. The Corporation will pay the adjusted Covered Payment at the beginning of the seventh month following Cohen's
termination of employment. Notwithstanding the foregoing, if calculation of the amounts payable by any payment date specified in this subsection is not administratively practicable due to events
beyond the control of Cohen (or Cohen's beneficiary or estate) and for reasons that are commercially reasonable, payment will be made as soon as administratively practicable in compliance with Code
section 409A and the Treasury Regulations thereunder. In the 



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event
of Cohen's death during such six-month period, payment will be made or begin, as the case may be with respect to a particular payment, in the payroll period next following the payroll period in
which Cohen's death occurs. 




        For
purposes of this Agreement, "specified employee" means an employee of the Corporation who satisfies the requirements for being
designated a "key employee" under Code section 416(i)(1)(A)(i), (ii) or (iii), without regard to Code section 416(i)(5), at any time during a calendar year, in which case such
employee shall be considered a specified employee for the twelve-month period beginning on the next succeeding April 1. 


[Signatures on Next Page] 


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        IN
WITNESS WHEREOF, the Corporation and Cohen have executed this Agreement as of the day and year first above written. 

 






					
	 	 	B&G FOODS, INC.
	

 	
 	
/s/ DAVID L. WENNER








 
	 	 	Name:	 	David L. Wenner
	 	 	Title:	 	 President and Chief Executive Officer
	

 	
 	
JASON I. COHEN
	

 	
 	
/s/ JASON I. COHEN







 




 

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QuickLinks



Exhibit 10.10


EMPLOYMENT AGREEMENT