|   | (a) | The      Employee’s Base Compensation for the current or any prior Plan Year      exceeds the limitation of Section 401(a)(17) of the  Code, |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      Employee was a Participant in this Plan as of July 1, 1997,    or |
|--------|-----|----------------------------------------------------------------------------|

|   | (c) | The      Employee’s Base Compensation plus Incentive Compensation plus Premium Pay      for the current or any prior Plan Year (that ends on or after July 1,      1997, in that such amounts were taken into account for the calendar year      1997 in calculating the opening balance for Participants under the Cash      Balance Formula) exceeds the limitation of Section 401(a)(17) of the      Code. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | All      such eligibility determinations generally shall be made by December 31 of      each year or such other time as set forth in an Employee      Contract. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | To      the extent a Participant’s form of benefit under Article VI is a lump sum      or installments, this calculation shall be based on the lump sum of the      Unrestricted Benefit and Maximum Benefit.  To the extent a      Participant’s form of benefit under Article VI is an annuity, this      calculation shall be based on the single life annuity value of the      Unrestricted Benefit and Maximum Benefit.  If a Participant’s      form of benefit under Article VI is a combination lump sum distribution      and life annuity [as set forth in Section 6.2(b)(5)], both calculations      shall be made and the appropriate elected percentage applied to      each. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | For      purposes of calculating the Unrestricted Benefit using the Cash Balance      Formula under Sections 4.3, 4.4, 4.5 and 5.2, and for purposes of      calculating the Pension Equity Floor under Article V, annual Compensation      taken into account shall be limited to the greater of $1,000,000 or 200%      of the Participant’s Base Compensation in effect on the last day of each      applicable Plan Year (or if earlier, the date of    Termination). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | The      Unrestricted Benefit calculated using the Cash Balance      Formula. |
|--------|-----|-------------------------------------------------------------------------------|

|   | (b) | The      Maximum Benefit calculated using the Cash Balance  Formula. |
|--------|-----|----------------------------------------------------------------------|

|   | (a) | Eligibility.  If      the following conditions are satisfied, a Participant shall receive the      benefit described in Section 4.4 instead of the benefit calculated under      Section 4.3. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      Participant accrued a benefit under this Plan as of July 1, 1997;      and |
|--------|-----|-------------------------------------------------------------------------------------|

|   | (2) | The      Participant is not a GrandfatheredParticipant. |
|--------|-----|---------------------------------------------------------|

|   | (b) | Amount of      Benefit.  The benefit under this Section 4.4 is equal to      the excess, if any, of the benefit determined under paragraph (1) below      over the benefit determined under paragraph (2)  below: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      greater of (a) the Unrestricted Benefit the Participant had accrued as of      July 1, 1997, using the Prior Plan Formula, or (b) the Unrestricted      Benefit calculated using the Cash Balance  Formula. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      greater of (a) the Maximum Benefit the Participant had accrued as of July      1, 1997, using the Prior Plan Formula, or (b) the Maximum Benefit      calculated using the Cash BalanceFormula. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Eligibility.  A      Grandfathered Participant will receive the benefit in either Section      4.5(b) or 4.5(c) as applicable. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Lump Sum or      Installment Benefits.  To the extent a Participant is to      receive his or her benefits under this Plan in the form of a lump sum or      installments, the benefit under this Section 4.5(b) is equal to the      excess, if any, of the benefit determined under paragraph (1) below over      the benefit determined under paragraph (2)  below. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      greater of (a) the Unrestricted Benefit calculated using the Prior Plan      Formula, or (b) the Unrestricted Benefit calculated using the Cash Balance      Formula. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      greater of (a) the Maximum Benefit calculated using the Prior Plan      Formula, or (b) the Maximum Benefit calculated using the Cash Balance      Formula. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Annuity      Benefit.  To the extent a Participant is to receive his      or her benefits under this Plan in the form an annuity, the benefit under      this Section 4.5 (c) is the annuity benefit described in paragraph (1) or      (2) below, whichever has the greater Actuarially Equivalent      value.  Each annuity benefit will be valued at Termination by      comparing the annuity payable in the normal form under the Retirement Plan      assuming that payments will commence on the Determination      Date.  The value of any annuity benefit payable that includes a      cost of living adjustment shall be determined assuming that the future      cost of living adjustments will be three percent (3%) per      year. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      excess, if any, of the Unrestricted Benefit calculated using the Prior      Plan Formula over the Maximum Benefit calculated using the Prior Plan      Formula. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      excess, if any, of the Unrestricted Benefit calculated using the Cash      Balance Formula over the Maximum Benefit calculated using the Cash Balance      Formula. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | The      Participant’s Cash Balance Account were credited with an amount determined      by multiplying (1) the Participant’s highest average annual Base      Compensation, Incentive Pay, and Premium Pay during any 36 consecutive      calendar months in the 120 consecutive calendar months ending on the date      of his or her Termination, by (2) the sum of the Participant’s annual      compensation contribution percentages under the Retirement Plan (beginning      with the Plan Year for which the Participant is first allocated annual      contribution credit), but |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | without      any interest credits under Retirement Plan,and |
|--------|-----|-------------------------------------------------------------|

|   | (c) | to      be determined before applying any provision reducing retirement benefits      because of limitation on compensation under Section 401(a)(17) of the Code      or the maximum benefit limitations under Section 415 of the      Code. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Pre-2009      Distributions.  If a payment is to be made or is to begin      to be made before January 1, 2009, such benefits payable under the Plan      will be paid or will begin at the same time as the Participant’s benefit      is paid or begins under the Retirement Plan.  Such benefits also      shall be payable in the same form as the Participant’s benefit is to be      paid under the Retirement Plan, unless the Participant made a valid      election to otherwise change the form of payment in accordance with the      rules and procedures adopted by the Committee from time to time to receive      his or her Special Retirement Benefit in a lump sum    payment. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Post-2008      Distributions (other than to certain separated      participants).  If benefits are payable under the Plan on      or after January 1, 2009 to a Participant other than a Participant who has      already separated from service but has not yet received a distribution      under the Plan prior to January 1, 2009, such benefits will be paid or      will begin to be paid at such time and form elected by the Participant in      accordance with the following distribution  options: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | A      single lump sum distribution |
|--------|-----|-------------------------------------|

|   | (4) | As      a single life annuity commencing on the First Date Available, or any      Actuarially Equivalent “life annuity,” (in accordance with Treasury      Regulation 1.409A-2(b)(ii)) and as available as an annuity option under      the Retirement Plan. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | A      combination lump sum distribution and “life annuity” [as described in      paragraph (b)(4), above] commencing as of the First Date Available,      allocated in one of the followingproportions: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Post-2008      Distributions To Certain Separated Participants.  If      benefits are payable under the Plan on or after January 1, 2009 to a      Participant who has already separated from service but has not yet      received a distribution under the Plan prior to January 1, 2009, such      benefits will be paid or will begin to be paid at such time and form      elected by the Participant in accordance with the following distribution      options: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | A      single lump sum distribution |
|--------|-----|-------------------------------------|

|   | (4) | As      a single life annuity commencing on the First Date    Available; |
|--------|-----|--------------------------------------------------------------------------|

|   | (5) | As      a joint and 50% survivor life annuity commencing on the First Date      Available; or |
|--------|-----|-----------------------------------------------------------------------------------------------|

|   | (6) | As      a joint and 100% survivor life annuity commencing on the First Date      Available. |
|--------|-----|---------------------------------------------------------------------------------------------|

|   | (d) | Key      Employees.  Notwithstanding the foregoing, with respect      to any Participant who is a Key Employee, to the extent that any payments      otherwise would have been made in the form of an annuity before the First      Date Available, such payments shall be aggregated and paid on the First      Date Available. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Generally.  Except      as otherwise provided in this Plan, a Participant must make his or her      payment election by December 31 of the calendar year before the calendar      year in which he or she first becomes a Participant in this      Plan. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Newly Eligible      Participants.  If an individual first becomes a      Participant during a calendar year, and the Participant has not previously      become a Participant in another plan that is required to be aggregated      with this Plan under Treasury Regulation Section 1.409A-1(c)(2) or other      guidance under Section 409A of the Code, the Participant may make an      election by no later than the 30th      day after becoming a Participant in thePlan. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Excess Benefit Plan      Participants.  If an individual first becomes a      Participant on or after January 1, 2008, and participation in this Plan is      considered participation in an “excess benefit plan,” the Participant may      make an election no later than the 30th      day after the last day of the first calendar year in which the Participant      satisfied the requirements to become a Participant, provided that such      individual has neither an accrued benefit nor been allocated any deferral      under any other excess benefit plan.  For this purpose, the term      “excess benefit plan” means all nonqualified deferred compensation plans      in which the individual participates, to the extent such plans do not      provide for an election between the current compensation and deferred      compensation and solely provide deferred compensation equal to the excess      of the benefits the individual would have accrued under a qualified      employer plan in which the individual also participates, in the absence of      one or more of the limits incorporated into the plan to reflect one or      more of the limits on contributions or benefits applicable to the      qualified employer plan under the Code, over the benefits the individual      actually accrues under the qualified employer plan, as described in      Treasury Regulation Section1.409A-2(a)(7)(iii). |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Actuarially Equivalent      Life Annuities.  A Participant who elected an annuity      option described in Section 6.2(b)(4) or (5) of this Plan may make an      irrevocable election within 60 days after the Determination Date to      receive his or her benefits in the form of any other annuity option      available under Section 6.2(b)(4) or (5) of this Plan.  If the      Participant fails to make a timely election as to the form of annuity, the      Participant shall be deemed to have selected a 100% joint and survivor      annuity with the Participant’s Beneficiary as the survivor      annuitant. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (e) | Default.  If      a Participant fails to make an initial payment election in the times      provided in this Section 6.3, the Participant shall be deemed to have      elected to receive payment of his or her Special Retirement Benefit in a      lump sum on the First DateAvailable. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | Examples. |
|--------|-----|-----------|

|   | (1) | If      an individual’s Employment Contract is effective May 31, 2009, and the      Employment Contract provides that the Participant will receive a Special      Retirement Benefit in a manner that causes this Plan not to be considered      an excess benefit plan for that Participant, the Participant must make a      payment election by June 30, 2009. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | If      an Employee is designated a Participant in 2009 because his or her      compensation exceeded the limit under Section 401(a)(17) of the Code as of      October 31, 2009, the Participant generally may make such an election by      January 30, 2010. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | A      Participant made an election within 30 days of becoming eligible to      participate in this Plan to receive his or her benefits in the form of a      single life annuity under Section 6.2(b)(4).  The Participant      expects to retire June 30, 2012.  At a reasonable time before      the Determination Date, the Participant may make an election to receive an      Actuarially Equivalent joint and survivor annuity under the Retirement      Plan. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | if      the Participant’s Special Retirement Benefit has a value of $10,000 or      less on the Participant’s First Date Available, the Committee may require      that the full value of the Participant’s Special Retirement Benefit be      distributed as of the First Date Available in a single, lump sum      distribution regardless of the form elected by such Participant, provided      that such payment is consistent with the limited cash-out right described      in Treasury Regulation Section 1.409A-3(j)(4)(v) or other guidance of the      Code in that the payment results in the termination and liquidation of the      entirety of the Participant’s interest under each nonqualified deferred      compensation plan (including all agreements, methods, programs, or other      arrangements with respect to which deferrals of compensation are treated      as having been deferred under a single nonqualified deferred compensation      plan under Treasury Regulation 1.409A-1(c)(2) or other guidance of the      Code) that is associated with this Plan; and the total payment with      respect to any such single nonqualified deferred compensation plan is not      greater than the applicable dollar amount under Code Section      402(g)(1)(B).  Provided,however, |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Payment      to a Participant under any provision of this Plan will be delayed at any      time that the Committee reasonably anticipates that the making of such      payment will violate Federal securities laws or other applicable law;      provided however, that any payments so delayed shall be paid at the      earliest date at which the Committee reasonably anticipates that the      making of such payment will not cause such  violation. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Calculation      Methodology.  Except as otherwise set forth herein, the      death benefits payable under Section 7.1 of this Plan shall be calculated      using the applicable methodology and subject to all limitations as      provided in Article IV (including as to the applicability of plan      formulas, compensation taken into account as of the first day of the month      immediately following the Participant’sdeath. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Amount. |
|--------|-----|---------|

|   | (1) | If      either (i) the Participant’s Beneficiary is not his or her Spouse or (ii)      the Participant’s Supplemental Retirement Benefit does not take into      account the Prior Plan Formula under Section 4.4 or 4.5, the amount of the      benefit under this Section 7.1 is the amount equal to the excess (if any)      of: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | The      Unrestricted Benefit with respect to the Participant calculated using the      Cash Balance Formula; over |
|--------|-----|--------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      Maximum Benefit with respect to the Participant calculated using the Cash      Balance Formula. |
|--------|-----|----------------------------------------------------------------------------------------------------------|

|   | (2) | If      (i) the Participant’s Beneficiary is his or her Spouse and (ii) the      Participant’s Supplemental Retirement Benefit is determined under Section      4.4, the benefit under this Section 7.1 is the amount equal to the excess      (if any) of: |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | the      greater of (1) the Unrestricted Benefit with respect to the Participant      calculated using the Cash Balance Formula or (2) the pre-retirement      survivor annuity calculated from the Unrestricted Benefit the Participant      had accrued as of July 1, 1997 using the Prior Plan Formula;      over |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | the      greater of (1) the Maximum Benefit with respect to the Participant      calculated using the Cash Balance Formula or (2) the pre-retirement      survivor annuity calculated from the Maximum Benefit the Participant had      accrued as of July 1, 1997 using the Final Average Pay      Formula. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | If      (i) the Participant’s Beneficiary is his or her Spouse and (ii) the      Participant’s Supplemental Retirement Benefit is determined under Section      4.5(b), the benefit under this Section 7.1 is the amount equal to the      excess (if any) of: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | the      greater of (1) the Unrestricted Benefit with respect to the Participant      calculated using the Cash Balance Formula or (2) the pre-retirement      survivor annuity calculated from the Unrestricted Benefit using the Prior      Plan Formula; over |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | the      greater of (1) the Maximum Benefit with respect to the Participant      calculated using the Cash Balance Formula or (2) the pre-retirement      survivor annuity calculated from the Maximum Benefit using the Final      Average Pay Formula. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | If      (i) the Participant’s Beneficiary is his or her Spouse and (ii) the      Participant’s Supplemental Retirement Benefit is determined under Section      4.5(c), the benefit under this Section 7.1 is the annuity benefit      described in paragraph (a) or (b) below, whichever has the greater      Actuarially Equivalent value.  Each annuity benefit will be      valued at the date of the Participant’s death by comparing the survivor      annuity payable in the normal form under the Retirement Plan assuming that      payments will commence on the first day of the month immediately following      the Participant’s death.  The value of any annuity benefit      payable that includes a cost of living adjustment shall be determined      assuming that the future cost of living adjustments will be three percent      (3%) per year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | The      excess, if any, of the pre-retirement survivor annuity calculated from the      Unrestricted Benefit calculated using the Prior Plan Formula over the      pre-retirement survivor annuity calculated from the Maximum Benefit      calculated using the Prior PlanFormula. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      excess, if any, of the Unrestricted Benefit calculated using the Cash      Balance Formula over the Maximum Benefit calculated using the Cash Balance      Formula. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | Form.  The      death benefit under this Section 7.1 shall be paid      in the same form applicable to the Participant in accordance with the      provisions of Article VI as of the date of the Participant’s death;      provided to the extent the distribution would be in the form of an      annuity, the death benefit shall be paid to the Beneficiary in the form of      a single life annuity. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (d) | Timing.  The      death benefit under this Section 7.1 shall commence within 90 days after      the Committee has made a final determination identifying the Participant’s      Beneficiary. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Any      Participant or Beneficiary who believes he or she is entitled to receive a      distribution under the Plan which he or she did not receive or that the      amount calculated to be his or her Special Retirement Benefit is      inaccurate, may file a written claim signed by the Participant,      Beneficiary or authorized representative with the Administrator’s Director      - Compensation and Executive Benefits, specifying the basis for the      claim.  The Director - Compensation and Executive Benefits shall      provide a claimant with written or electronic notification of its      determination on the claim within ninety days after such claim was filed;      provided, however, if the Director - Compensation and Executive Benefits      determines special circumstances require an extension of time for      processing the claim, the claimant shall receive within the initial      ninety-day period a written notice of the extension for a period of up to      ninety days from the end of the initial ninety day period.  The      extension notice shall indicate the special circumstances requiring the      extension and the date by which the Plan expects to render the benefit      determination. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | If      the Director - Compensation and Executive Benefits renders an adverse      benefit determination under Section 11.1(a), the notification to the      claimant shall set forth, in a manner calculated to be understood by the      claimant: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      specific reasons for the denial of theclaim; |
|--------|-----|-------------------------------------------------------|

|   | (2) | Specific      reference to the provisions of the Plan upon which the denial of the claim      was based; |
|--------|-----|----------------------------------------------------------------------------------------------------------|

|   | (3) | A      description of any additional material or information necessary for the      claimant to perfect the claim and an explanation of why such material or      information is necessary, and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | An      explanation of the review procedure specified in Section 11.2, and the      time limits applicable to such procedures, including a statement of the      claimant’s right to bring a civil action under Section 502(a) of the      Employee Retirement Income Security Act of 1974, as amended, following an      adverse benefit determination onreview. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (a) | Within      sixty days after the receipt by the claimant of an adverse benefit      determination, the claimant may appeal such denial by filing with the      Committee a written request for a review of the claim.  If such      an appeal is filed within the sixty day period, the Committee, or a duly      appointed representative of the Committee, shall conduct a full and fair      review of such claim that takes into account all comments, documents,      records and other information submitted by the claimant relating to the      claim, without regard to whether such information was submitted or      considered in the initial benefit determination.  The claimant      shall be entitled to submit written comments, documents, records and other      information relating to the claim for benefits and shall be provided, upon      request and free of charge, reasonable access to, and copies of all      documents, records and other information relevant to the claimant’s claim      for benefits.  If the claimant requests a hearing on the claim      and the Committee concludes such a hearing is advisable and schedules such      a hearing, the claimant shall have the opportunity to present the      claimant’s case in person or by an authorized representative at such      hearing. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | The      claimant shall be notified of the Committee’s benefit determination on      review within sixty days after receipt of the claimant’s request for      review, unless the Committee determines that special circumstances require      an extension of time for processing the review.  If the      Committee determines that such an extension is required, written notice of      the extension shall be furnished to the claimant within the initial      sixty-day period.  Any such extension shall not exceed a period      of sixty days from the end of the initial period. The extension notice      shall indicate the special circumstances requiring the extension and the      date by which the Plan expects to render the benefit      determination. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The      Committee shall provide a claimant with written or electronic notification      of the Plan’s benefit determination on review.  The      determination of the Committee shall be final and binding on all      interested parties.  Any adverse benefit determination on review      shall set forth, in a manner calculated to be understood by the      claimant: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | The      specific reason(s) for the adverse  determination; |
|--------|-----|-------------------------------------------------------------|

|   | (2) | Reference      to the specific provisions of the Plan on which the determination was      based; |
|--------|-----|--------------------------------------------------------------------------------------------------|

|   | (3) | A      statement that the claimant is entitled to receive, upon request and free      of charge, reasonable access to, and copies of, all documents, records and      other information relevant to the claimant’s claim for benefits;      and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | A      statement of the claimant’s right to bring an action under Section 502(a)      of ERISA. |
|--------|-----|-------------------------------------------------------------------------------------------------------|

| American      Electric Power Service Corporation |
|--------------------------------------------------|
| Attn:  Executive      Benefits         |
| One      Riverside Plaza                         |
| Columbus,      Ohio  43215             |

|   | Genevieve      A. Tuchow, Vice President – Human Resources for the AEP    System |
|--------|----------------------------------------------------------------------------------------|