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(including Awards exempt underTreasury Regulation § 1.409A-1(b)(4) and any successor regulation, and Awardsthat vested before 2005 and which therefore are "grandfathered" underSection 409A). Although the Committee retains authority under the Plan togrant Options and Stock Appreciation Rights and Restricted Stock on terms thatwill qualify those Awards as 409A Awards, Options and Stock Appreciation Rightsand Restricted Stock are intended to be Non-409A Awards (referred to herein as"Non-409A Options" and "Non-409A Stock Appreciation Rights") unless otherwiseexpressly specified by the Committee.

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|   | (i) | Elections.  If      a Participant is permitted to elect to defer compensation and in lieu      thereof receive an Award, or is permitted to elect to defer any payment      under an Award, such election will be permitted only at times in      compliance with Section 409A (including transition rules      thereunder).  Such election shall be made in accordance with      Exhibit A hereto; |
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|   | (ii) | Changes      in Distribution Terms.  The Committee may, in its discretion,      require or permit on an elective basis a change in the distribution terms      applicable to 409A Awards (and Non-409A Awards that qualify for the      short-term deferral exemption under Section 409A) in accordance with, and      to the fullest extent permitted by, applicable guidance of the Internal      Revenue Service (including Proposed Treasury Regulation § 1.409A, Preamble      § XI.C and IRS Notice 2005-1), and otherwise in accordance with Section      409A and regulations thereunder.  The Senior Vice President --      Human Resources and General Counsel of the Company are authorized to      modify any such outstanding Awards to permit election of different      deferral periods provided that any such modifications may not otherwise      increase the benefits to Participants or the costs of such Awards to the      Company.  Other provisions of this Plan notwithstanding, changes      to distribution timing resulting from amendments to this Plan or changes      in Participant elections in 2008 shall not have the affect of accelerating      distributions into 2008 or causing distributions that otherwise would have      occurred in 2008 to be deferred until a year after  2008; |
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|   | (iii) | Exercise      and Distribution.  Except as provided in Section 11(a)(iv)      hereof, no 409A Award shall be exercisable (if the exercise would result      in a distribution) or otherwise distributable to a Participant (or his or      her beneficiary) except upon the occurrence of one of the following (or a      date related to the occurrence of one of the following), which must be      specified in a written document governing such 409A Award and otherwise      meet the requirements of Treasury Regulation    § 1.409A-3: |
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|   | (A) | Specified      Time.  A specified time or a fixed  schedule; |
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|   | (B) | Separation      from Service.  The Participant’s separation from service (within      the meaning of Treasury Regulation § 1.409A-1(h) and other applicable      rules under Code Section 409A); provided, however, that if the Participant      is a “specified employee” under Treasury Regulation § 1.409A-1(i),      settlement under this Section 11(a)(iii)(B) shall instead occur at the      expiration of the six-month period following separation from service under      Section 409A(a)(2)(B)(i).  During such six-month delay period,      no acceleration of settlement may occur, except (1) acceleration shall      occur in the event of death of the Participant, (2), if the distribution      date was specified as the earlier of separation from service or a fixed      date and the fixed date falls within the delay period, the distribution      shall be triggered by the fixed date, and (3) acceleration may be      permitted otherwise if and to the extent permitted under Section      409A.  In the case of installments, this delay shall not affect      the timing of any installment otherwise payable after the six-month delay      period.  With respect to any 409A Award, a reference in any      agreement or other governing document to a "termination of employment"      which triggers a distribution shall be deemed to mean a "separation from      service" within the meaning of Treasury Regulation      § 1.409A-1(h); |
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|   | (C) | Death.  The      death of the Participant.  Unless a specific time otherwise is      stated for payment of a 409A Award upon death, such payment shall occur in      the calendar year in which falls the 30th      day after death; |
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|   | (D) | Disability.  The      date the Participant has experienced a 409A Disability (as defined below);      and |
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|   | (E) | 409A      Change in Control.  The occurrence of a 409A Change in Control      (as defined below). |
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|   | (iv) | No      Acceleration.  The exercise or distribution of a 409A Award may      not be accelerated prior to the time specified in accordance with Section      11(a)(iii) hereof, except in the case of one of the following      events: |
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|   | (A) | Unforeseeable      Emergency.  The occurrence of an Unforeseeable Emergency, as      defined below, but only if the net amount payable upon such settlement      does not exceed the amounts necessary to relieve such emergency plus      amounts necessary to pay taxes reasonably anticipated as a result of the      settlement, after taking into account the extent to which the emergency is      or may be relieved through reimbursement or compensation from insurance or      otherwise or by liquidation of the Participant’s other assets (to the      extent such liquidation would not itself cause severe financial hardship),      or by cessation of deferrals under the Plan. Upon a finding that an      Unforeseeable Emergency has occurred with respect to a Participant, any      election of the Participant to defer compensation that will be earned in      whole or part by services in the year in which the emergency occurred or      is found to continue will be immediately  cancelled. |
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|   | (B) | Domestic      Relations Order.  The 409A Award may permit the acceleration of      the exercise or distribution time or schedule to an individual other than      the Participant as may be necessary to comply with the terms of a domestic      relations order (as defined in Section 414(p)(1)(B) of the      Code). |
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|   | (C) | Conflicts      of Interest.  Such 409A Award may permit the accelera­tion      of the settlement time or schedule as may be necessary to comply with an      ethics agreement with the Federal government or to comply with a Federal,      state, local or foreign ethics law or conflict of interest law in      compliance with Treasury Regulation      § 1.409A-3(j)(4)(iii). |
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|   | (D) | Change.  The      Committee may exercise the discretionary right to accelerate the lapse of      the substantial risk of forfeiture of any unvested compensation deemed to      be a 409A Award upon a 409A Change in Control or to terminate the Plan      upon or within 12 months after a 409A Change in Control, or otherwise to      the extent permitted under Treasury Regulation § 1.409A-3(j)(4)(ix),      or accelerate settlement of such 409A Award in any other circum­stance      permitted under Treasury Regulation  § 1.409A-3(j)(4). |
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|   | (v) | Definitions.  For      purposes of this Section 11, the following terms shall be defined as set      forth below: |
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|   | (A) | “409A      Change in Control” shall be deemed to have occurred if, in connection with      a Change in Control (or any other event defined as a change in control      relating to a 409A Award under any applicable Company document), there      occurs a change in the ownership of the Company, a change in effective      control of the Company, or a change in the ownership of a substantial      portion of the assets of the Company, as defined in Treasury Regulation      § 1.409A-3(i)(5). |
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|   | (B) | “409A      Disability” means an event which results in the Participant being (i)      unable to engage in any substantial gainful activity by reason of any      medically determinable physical or mental impairment that can be expected      to result in death or can be expected to last for a continuous period of      not less than 12 months, or (ii), by reason of any medically determinable      physical or mental impairment that can be expected to result in death or      can be expected to last for a continuous period of not less than 12      months, receiving income replacement benefits for a period of not less      than three months under an accident and health plan covering employees of      the Company or its subsidiaries. |
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|   | (C) | “Unforeseeable      Emergency” means a severe financial hardship to the Participant resulting      from an illness or accident of the Participant, the Participant’s spouse,      or a dependent (as defined in Code Section 152, without regard to Code      Sections 152(b)(1), (b)(2), and (d)(1)(B)) of the Participant, loss of the      Participant’s property due to casualty, or  similar |
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|   | (vi) | Time      of Distribution.  In the case of any distribution of a 409A      Award, if the timing of such distribution is not otherwise specified in      the Plan or an Award agreement or other governing document, the      distribution shall be made within 60 days after the date at which the      settlement of the Award is specified to occur.  In the case of      any distribution of a 409A Award during a specified period following a      settlement date, the maximum period shall be 90 days, and the Participant      shall have no influence (other than permitted deferral elections) on any      determination as to the tax year in which the distribution will be made      during any period in which a distribution may be  made; |
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|   |  (vii) | Determination      of “Specified Employee.” For purposes of a      distributions under Section 11(a)(iii)(B), status of a Participant as a      “specified employee” shall be determined annually under the Company’s      administrative procedure for such determination for purposes of all plans      subject to Code Section 409A. |
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|   |  (viii) | Non-Transferability.  The      provisions of Section 10(b) notwithstanding, no 409A Award or right      relating thereto shall be subject to anticipation, alienation, sale,      transfer, assignment, pledge, encumbrance, attachment, or garnishment by      creditors of the Participant or the Participant's    Beneficiary. |
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|   | (ix) | Limitation      on Setoffs.  If the Company has a right of setoff that could      apply to a 409A Award, such right may only be exercised at the time the      409A Award would have been distributed to the Participant or his or her      Beneficiary. |
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|   | (x) | 409A      Rules Do Not Constitute Waiver of Other Restrictions.  The rules      applicable to 409A Awards under this Section 11(a) constitute further      restrictions on terms of Awards set forth elsewhere in this      Plan. |
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|   | (1) | Initial Deferral      Elections.  Any initial election to defer compensation      (including the election as to the type and amount of compensation to be      deferred and the time and manner of settlement of the deferral) must be      made (and shall be irrevocable) no later than December 31 of the year      before the participant’s services are performed which will result in the      earning of the compensation, except asfollows: |
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| •   | Initial      deferral elections with respect to compensation that, absent the election,      constitutes a short-term deferral may be made in accordance with Treasury      Regulation § 1.409A-2(a)(4) and(b); |
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| •   | Initial      deferral elections with respect to compensation that remains subject to a      requirement that the participant provide services for at least 12 months      (a “forfeitable right” under Treasury Regulation § 1.409A-2(a)(5))      may be made on or before the 30th      day after the participant obtains the legally binding right to the      compensation, provided that the election is made at least 12 months before      the earliest date at which the forfeiture condition could lapse and      otherwise in compliance with Treasury Regulation      § 1.409A-2(a)(5); |
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| •   | Initial      deferral elections by a participant in his or her first year of      eligibility may be made within 30 days after the date the participant      becomes eligible to participate in the applicable plan, with respect to      compensation paid for services to be performed after the election and in      compliance with Treasury Regulation  § 1.409A-2(a)((7); |
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| •   | Initial      deferral elections by a participant with respect to performance-based      compensation (as defined under Treasury Regulation § 1.409A-1(e)) may      be made on or before the date that is six months before the end of the      performance period, provided that (i) the participant was employed      continuously from either the beginning of the performance period or the      later date on which the performance goal was established, (ii) the      election to defer is made before such compensation has become readily      ascertainable (i.e., substantially certain to be paid), (iii) the      performance period is at least 12 months in length and the performance      goal was established no later than 90 days after the commencement of the      service period to which the performance goal relates, (iv) the      performance-based compensation is not payable in the absence      of  performance except due to death, disability, a 409A Change      in Control (as defined in Section 11(a)(v)(A) of the 2004 Stock Award and      Incentive Plan) or as otherwise permitted under Treasury Regulation      § 1.409A-1(e), and (v) this initial deferral election must in any      event comply with Treasury Regulation    § 1.409A-2(a)(8); |
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| •   | Initial      deferral elections resulting in Company matching contributions may be made      in compliance with Treasury Regulation    § 1.409A-2(a)(9); |
|---------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | Initial      deferral elections may be made to the fullest permitted under other      applicable provisions of Treasury Regulation § 1.409A-2(a);      and |
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|   | (2) | Further      Deferral Elections.  The foregoing notwithstanding, for any      election to further defer an amount that is deemed to be a deferral of      compensation subject to Code Section 409A (to the extent permitted under      Company plans, programs and arrangements), any further deferral election      made under the Plan shall be subject to the following, provided that      deferral elections in 2005 - 2008 may be made under applicable transition      rules under Section 409A: |
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| •   | The      further deferral election will not take effect until at least 12 months      after the date on which the election ismade; |
|---------------------|------------------------------------------------------------------------------------------------------------------------------------|

| •   | If      the election relates to a distribution event other than a Disability (as      defined in Treasury Regulation § 1.409A-3(i)(4)), death, or      Unforeseeable Emergency (as defined in Treasury Regulation      § 1.409A-3(i)(3)), the payment with respect to which such election is      made must be deferred for a period of not less than five years from the      date such payment would otherwise have been paid (or in the case of a life      annuity or installment payments treated as a single payment, five years      from the date the first amount was scheduled to be paid), to the extent      required under Treasury Regulation  § 1.409A-2(b); |
|---------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | The      requirement that the further deferral election be made at least 12 months      before the original deferral amount would be first payable may not be      waived by the Administrator, and shall apply to a payment at a specified      time or pursuant to a fixed schedule (and in the case of a life annuity or      installment payments treated as a single payment, 12 months before the      date that the first amount was scheduled to be  paid); |
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| •   | The      further deferral election shall be irrevocable when filed with the      Company; and |
|---------------------|-----------------------------------------------------------------------------------------------|

| •   | The      further deferral election otherwise shall comply with the applicable      requirements of Treasury Regulation  § 1.409A-2(b). |
|---------------------|--------------------------------------------------------------------------------------------------------------------------------------------------|

| (3)   | Transition      Rules.  Initial deferral elections and elections to change any      existing deferred date for distribution of compensation in any transition      period designated under Department of the Treasury and IRS regulations may      be permitted by the Company to the fullest extent authorized under      transition rules and other applicable guidance under Code Section 409A      (including transition rules in effect in the period 2005 –      2008). |
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