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| •   | A      participant’s termination of employment which does not result in      forfeiture of RSUs |
|---------------------|-------------------------------------------------------------------------------------------------------|

| •   | A      participant’s change to part-time employment or  consultant |
|---------------------|--------------------------------------------------------------------------|

| •   | A      Change in Control (as defined) of theCompany |
|---------------------|-----------------------------------------------------|

| •   | The      participant has elected to defer settlement of the RSUs under the VDCP;      or |
|---------------------|------------------------------------------------------------------------------------------|

| •   | The      participant will reach “Retirement” age somewhat before a given tranche of      RSUs is scheduled to vest. |
|---------------------|---------------------------------------------------------------------------------------------------------------------------------|

| o   | Under      current RSUs, “Retirement” eligibility occurs at age  62 |
|---------------|---------------------------------------------------------------------------------|

| o   | So,      if a participant will reach age 62 before the beginning of the fiscal year      in which a given tranche will vest, that tranche in many cases will be      deemed to be 409A RSUs1 |
|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Even      if the participant terminates before age 62, some RSUs may be 409A RSUs if      he or she would have attained age 62 before the fiscal year in which the      final tranche would have vested had employment  continued |
|---------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Such      RSUs will be 409A RSUs if the Retirement provision creates a possibility that the      participant could retire and not forfeit some RSUs that would remain      outstanding |
|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Performance      Shares may permit Retirement but still require that performance goals be      achieved as a condition to earning the award (after Retirement); such      terms would constitute a “substantial risk of forfeiture” so that the      Performance Shares are not 409ARSUs. |
|---------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| •   | The      six-month delay rule will apply to 409A RSUs if these four conditions are      met: |
|---------------------|----------------------------------------------------------------------------------------------|

| o   | The      participant has a separation from service (within the meaning of Treasury      Regulation § 1.409A-1(h)) |
|---------------|-----------------------------------------------------------------------------------------------------------------------------|

| o   | A      distribution of shares is triggered by the separation from service (but      not due to death). Distributions upon termination due to disability or      termination not for Cause could be subject to this rule in some      cases. |
|---------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | The      Participant is a “key employee” (as defined in Code Section 416(i) without      regard to paragraph (5) thereof).  The Company will determine      status of “key employees” annually, under administrative procedures      applicable to all Section 409Aplans |
|---------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | The      Company’s stock is publicly traded on an established securities market or      otherwise. |
|---------------|----------------------------------------------------------------------------------------------------------|

| •   | If      it applies, the six-month delay rule will delay a distribution in      settlement of 409A RSUs triggered by separation from service where the      distribution otherwise would be within six months after the      separation |
|---------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Any      delayed payment shall be made on the date six months after separation from      service |
|---------------|--------------------------------------------------------------------------------------------------|

| o   | During      the six-month delay period, accelerated distribution will be permitted in      the event of the participant’s death and for no other reason (including no      acceleration upon a Change in Control), except to the extent permitted      under Section 409A |
|---------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Any      payment that is not triggered by a separation from service, or is      triggered by a separation from service but would be made more than six      months after separation (without applying this six-month delay rule),      shall be unaffected by the six-month delayrule. |
|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | RSUs      generally provide for distribution upon termination due to disability or      due to termination by the Company not for Cause.  In those      cases, the Company will determine whether the six-month delay rule will      apply to 409A RSUs. |
|---------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | If      the terms of an RSU agreement impose this six-month delay rule in      circumstances in which it is not required for compliance with Section      409A, those terms shall not be giveneffect. |
|---------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| •   | Any      distribution of 409A RSUs triggered by a Change in Control will be made      only if, in connection with the Change in Control, 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) (a "409A Change in  Control"). |
|---------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | Note:  Events      constituting a Change in Control in most instances will also trigger a      distribution under Section 409A, except an acquisition of Beneficial      Ownership of 20% of the outstanding voting securities but less than 30% of      the voting power likely would not trigger a distribution under      409A. |
|---------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | In      this case, distribution of the 409A RSUs shall occur not later than five      business days after (i) the occurrence of a 409A Change in Control      occurring at the time of or following the Change in Control or (ii) upon      occurrence of the Change in Control occurring within 90 days after the      409A Change in Control, but only if the occurrence of the Change in      Control is non-discretionary and objectively determinable at the time of      the 409A Change in Control (in this case, the Participant shall have no      influence on when during such 90-day period the settlement shall      occur). |
|---------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | If      any distribution is delayed by operation of this Change in Control rule,      the distribution shall be made at the earliest permissible time or event      thereafter that could trigger a distribution under Code Section 409A      (subject to the six-month delay rule if  applicable). |
|---------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | No      accelerated distribution upon a Change in Control (even if otherwise      permitted under this Change in Control rule) applies to a distribution      delayed by application of the six-month delay  rule. |
|---------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | Any      distribution in settlement of the 409A RSUs that is triggered by a      termination of employment will occur only at such time as the participant      has had a “separation from service” within the meaning of Treasury      Regulation § 1.409A-1(h), regardless of whether any other event might      be viewed as a termination of employment by the Company for any other      purpose. |
|---------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| o   | In      particular, i a participant switches to part-time employment or becomes a      consultant in connection with a termination of employment, whether that      event will be deemed a termination of employment for purposes of 409A RSUs      will be governed by the 409A rules on “separation from      service.” |
|---------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| •   | The      settlement of 409A RSUs may not be accelerated by the Company except to      the extent permitted under Section409A. |
|---------------------|-------------------------------------------------------------------------------------------------------------------------------|

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