|   | (a) | Federal      Insurance Contributions Act (FICA) tax imposed under Code Sections 3101,      3121(a) and 3121(v)(2) (the “FICAAmount”); |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (b) | Income      tax at source on wages imposed under Code Section 3401 or the      corresponding withholding provisions of applicable state, local and      foreign tax laws as a result of the payment of the FICA Amount;      and |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (c) | The      additional income tax at source on wages attributable to pyramiding Code      Section 3401 wages and taxes; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------|

|   | (i) | multiplying      the dollar amount credited to such AEP Stock Fund under the Plan by the      Dilution Percentage with respect to that fund as of the applicable      valuation date; then |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | dividing      the product in (i) by the Market Value of a Share determined as of the      applicable valuation date. |
|--------|------|----------------------------------------------------------------------------------------------------------------------|

|   | (i) | dividing      the aggregate Market Value of the Shares held by the fund (or, with      respect to the phantom AEP Stock Fund that is maintained with respect to      the American Electric Power System Supplemental Retirement Savings Plan      and the American Electric Power System Incentive Compensation Deferral      Plan, by the actual fund to which such phantom fund is tied – currently,      the AEP Stock Fund under the American Electric Power System Retirement      Savings Plan); by |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the      value of all of the assets held in that fund (or such fund to which a      phantom fund is tied) as of the applicable valuation  date. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------|

| (i)   | The      Shares or Share Equivalents have been earned by the Participant, if      applicable; |
|-----------------|-----------------------------------------------------------------------------------------------|

| (ii)   | The      Shares or Share Equivalents are thenVested; |
|------------------|------------------------------------------------------|

| (iii)   | The      Shares or Share Equivalents are not automatically allocated to the      Participant’s Career Share Account pursuant to Section 5.3, below;      and |
|-------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (iv)   | The      Shares or Share Equivalents are not encumbered, pledged or hypothecated in      any way. |
|------------------|---------------------------------------------------------------------------------------------------|

|   | (i) | the      date that is six months prior to the end of the performance period, with      respect to an award of Performance Shares that qualifies as      Performance-Based Compensation and that is based on services performed      over a period of at least 12 months;or |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | the      June 30 that falls within the calendar year to which Annual Incentive      Compensation relates (or the date six months prior to the end of the      performance period, with respect to Annual Incentive Compensation that is      not based on a calendar year), provided that such Annual Incentive      Compensation qualifies as Performance-Based Compensation that is based on      services performed over a period of at least 12 months;  or |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | to      the extent that the awarded Performance Shares or the Annual Incentive      Compensation are not Performance-Based Compensation that is based on      services performed over a period of at least 12 months, the later of (A)      the December 31 immediately prior to the year in which the services on      which the Performance Shares or Annual Incentive Compensation is based are      to be performed, or (B) the date the Participant first became an Eligible      Employee. |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | If      a Participant has not satisfied all applicable Minimum Stock Ownership      Requirements on or before a Determination Date applicable to Performance      Shares that have been awarded to such Participant, the Participant’s      Career Share Account shall be credited with the number of Shares or Share      Equivalents that become Earned and Vested (reduced, however, to the extent      of any Applicable Tax Payments) for the Participant as a result of the      award of such Performance Shares.  Notwithstanding the foregoing      provisions of this paragraph (i), effective for Determination Dates      occurring on or after May 1, 2008, the number of Shares or Share      Equivalents so credited to the Participant’s Career Share Account shall be      limited to that number needed to satisfy the Participant’s MSOR, and the      balance, if any, of such Earned and Vested Performance Shares shall be      administered without regard to the provisions of this Plan.  For      this purpose, the number of Shares or Share Equivalents needed to satisfy      the Participant’s MSOR shall be determined by reference to the highest      MSOR that is applicable to such Participant as of the Determination Date      with respect to such PerformanceShares: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | after      taking into account |
|--------|-----|--------------------------------|

|   | (1) | Shares      or Share Equivalents that are credited to the Participant’s Account      pursuant to the Participant’s designation under Section 5.2 no later than      such Determination Date; |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | the      Share Equivalents that are credited to the Participant’s Career Share      Account as of such Determination Date;and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | the      Share Equivalents attributable to reinvested dividends through the date      such Performance Shares become Earned and Vested, but only to the extent      such reinvested dividends are attributable to the Share Equivalents that      were credited to the Participant’s Career Share Account as of such      Determination Date; but |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Disregarding      the Share Equivalents that may be credited to such Participant’s Career      Share Account pursuant to this subsection 5.3(b)(i) [with regard to      Performance Shares] or subsection 5.3(b)(ii), below [with regard to Annual      Incentive Compensation], thateither |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | has      a Determination Date that is after the Determination Date for such      Performance Shares; or |
|--------|-----|---------------------------------------------------------------------------------------------------------|

|   | (2) | has      not become Earned and Vested as of the date such Performance Shares become      Earned and Vested. |
|--------|-----|-------------------------------------------------------------------------------------------------------------|

|   | (ii) | If      a Participant has not satisfied all applicable Minimum Stock Ownership      Requirements on or before a Determination Date that both is applicable to      Annual Incentive Compensation and falls after the last day of the final      year of the Participant’s MSOR Window Period, the Participant’s Career      Share Account shall be credited with the number of Shares or Share      Equivalents, as appropriate, attributable to 25% (50%, effective beginning      January 1, 2006) of the Annual Incentive Compensation that becomes Earned      and Vested for the Participant as a result of the approval of such Annual      Incentive Compensation. Notwithstanding the foregoing provisions of this      paragraph (ii), effective for Determination Dates occurring on or after      May 1, 2008, the number of Shares or Share Equivalents so credited to the      Participant’s Career Share Account shall be limited to the lesser of 50%      of the Annual Incentive Compensation that becomes Earned and Vested for      the Participant or the number needed to satisfy the Participant’s MSOR,      and the balance, if any, of such Earned and Vested Annual Incentive      Compensation shall be administered without regard to the provisions of      this Plan.  For this purpose, the number of Shares or Share      Equivalents needed to satisfy the Participant’s MSOR shall be determined      by reference to the highest MSOR that is applicable to such Participant as      of the Determination Date with respect to such Annual Incentive      Compensation, |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | after      taking into account, |
|--------|-----|---------------------------------|

|   | (1) | The      Shares or Share Equivalents that are credited to the Participant’s Account      pursuant to the Participant’s designation under Section 5.2 no later than      such Determination Date; |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | the      Share Equivalents that are credited to the Participant’s Career Share      Account as of such DeterminationDate; |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | the      Share Equivalents attributable to reinvested dividends through the date      such Annual Incentive Compensation becomes Earned and Vested, but only to      the extent such reinvested dividends are attributable to the Share      Equivalents that were credited to the Participant’s Career Share Account      as of such Determination Date; but |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Disregarding      the Share Equivalents that may be credited to such Participant’s Career      Share Account pursuant to subsection 5.3(b)(i), above [with regard to      Performance Shares], or this subsection 5.3(b)(ii) [with regard to Annual      Incentive Compensation], thateither |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | has      a Determination Date that is after the Determination Date for such Annul      Incentive Compensation; or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------|

|   | (2) | has      not become Earned and Vested as of the date such Annual Incentive      Compensation becomes Earned andVested. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | The      Share Equivalents that are disregarded pursuant to subparagraph      5.3(b)(i)(B) or subparagraph 5.3(b)(ii)(B) may include those attributable      to Performance Shares or Annual Incentive Compensation that had become      Earned and Vested and thereupon credited to such Participant’s Career      Share Account, and as a result, such Career Share Account may be credited      with Share Equivalents in excess of the number actually needed to satisfy      the highest MSOR that is applicable to such Participant as of the      applicable Determination Date. |
|--------|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | If      the same Determination Date applies to more than one award of Performance      Shares, Annual Incentive Compensation or both for a particular      Participant, and such awards also become Earned and Vested as of the same      date, the following priority shall be used in determining which award (or      portion thereof) shall be credited to the Participant’s Career Share      Account: |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | First,      Share Equivalents attributable to Performance Shares shall be credited      before those attributable to Annual Incentive Compensation;      then |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Share      Equivalents attributable to awards of the same type shall be credited in      the same order in which they were initially  granted. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | A      Participant’s Career Share Account shall be credited to the extent      otherwise described in this Section 5.3(b) even if the Participant shall      have satisfied all applicable MSOR or shall have ceased to remain an      Eligible Employee during the period between the Determination Date and the      date the Performance Shares or Annual Incentive Compensation are Earned      and Vested.  However, if a Participant shall have no MSOR as of      an applicable Determination Date by reason of the Participant’s having      ceased to remain an Eligible Employee, the payment or deferral of the      amounts that become payable to the Participant relative to Annual      Incentive Compensation or as a result of an award of Performance Shares to      which such Determination Date applies shall be determined in accordance      with other plans and programs as may apply, including, for example, the      Incentive Compensation DeferralPlan. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Form of      Distribution.  The Company shall cause the Participant to      be paid the full amount credited to his or her Active Career Share Account      in accordance with his or her effective election in one of the following      forms: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

|   | (i) | as      of the First Date Available; or |
|--------|-----|-----------------------------------------|

|   | (ii) | as      of the Next Date Available; or |
|--------|------|----------------------------------------|

|   | (iii) | as      of the fifth anniversary of the First Date Available;  or |
|--------|-------|-------------------------------------------------------------------|

|   | (iv) | as      of the fifth anniversary of the Next Date Available;  or |
|--------|------|------------------------------------------------------------------|

|   | (B) | In      five (5) annual installmentscommencing |
|--------|-----|------------------------------------------------|

|   | (i) | as      of the First Date Available; or |
|--------|-----|-----------------------------------------|

|   | (ii) | as      of the Next Date Available; or |
|--------|------|----------------------------------------|

|   | (iii) | as      of the fifth anniversary of the First Date Available;  or |
|--------|-------|-------------------------------------------------------------------|

|   | (iv) | as      of the fifth anniversary of the Next Date Available;  or |
|--------|------|------------------------------------------------------------------|

|   | (C) | In      ten (10) annual installmentscommencing. |
|--------|-----|-------------------------------------------------|

|   | (i) | as      of the First Date Available; or |
|--------|-----|-----------------------------------------|

|   | (ii) | as      of the Next Date Available. |
|--------|------|-------------------------------------|

|   | (2) | Effective      Election.  For this purpose, a Participant’s election      with respect to the distribution of his or her Career Share Account shall      not be effective unless all of the following requirements are      satisfied. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      election is submitted to the Company in writing in a form determined by      the Committee to be acceptable; |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------|

|   | (B) | The      election is submitted timely.  For purposes of this paragraph, a      distribution election will be considered “timely” only if it is submitted      prior to the Participant’s Termination and it satisfies the requirements      of (i), (ii) or (iii), below, as may be  applicable: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Submitted      no later than the first Determination Date after June 30, 2006 with      respect to a Participant who had neither a 12/10/2003 Performance Share      Award nor any amount credited to his Career Share Account as of June 30,      2006; or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Submitted      during a 2006 Distribution Election Period that is applicable to the      Participant, but only with regard to the distribution election form last      submitted by such Participant before the expiration of that period;      or |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | If      the Participant is submitting the election to change the timing or form of      distribution that is then in effect with respect to the Participant’s      Career Share Account other than an effective distribution election      submitted as part of the 2006 Distribution Election Period, such election      must be submitted at least one year prior to the date of the Participant’s      Termination. |
|--------|-------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | If      the Participant is submitting the election pursuant to paragraph      (b)(2)(B)(iii) to change the timing or form of distribution that is then      in effect with respect to the Participant’s Career Share Account (i.e.,      the Participant is not submitting an election with his initial applicable      Determination Date [(B)(i)] nor during the applicable 2006 Distribution      Election Period [(B)(ii)], the newly selected option must result in the      further deferral of the first scheduled payment by at least 5      years.  For purposes of compliance with the rule set forth in      Section 409A(a) of the Code (and the regulations issued thereunder), each      distribution option described in Section 7.1(b)(1) shall be treated as a      single payment as of the first scheduled payment  date. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | If      the Participant is submitting the election pursuant to paragraph      (b)(2)(B)(ii) to change the timing or form of distribution that is then in      effect with respect to the Participant’s Career Share Account, the newly      selected option may not defer payments that the Participant would have      received in 2006 if not for the new distribution election nor cause      payments to be made in 2006 if not for the new distribution      election. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | For      purposes of this Section 7.1(b), if a Participant’s effective distribution      election form was submitted using the options that had been made available      under the Plan as in effect prior to January 1, 2005 [i.e., as either (A)      a single lump-sum payment, or in annual installment payments over not less      than two nor more than ten years; (B) commencing within 60 days after the      date of the Participant’s Termination or the first, second, third, fourth      or fifth anniversary of the Participant’s Termination],    then: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | If      the Participant’s Termination occurs prior to the expiration of the 2006      Distribution Election Period last applicable to the Participant, the      Participant’s effective distribution election form shall be given full      effect.  Solely for purposes of this paragraph (3)(A), a      participant’s distribution election form shall be considered effective      notwithstanding the requirement of Section 7.1(b)(2)(B)(iii) (which      requires that a form be submitted at least one year prior to the date of      the Participant’s Termination), provided that such form had become      effective prior to the Participant’s Termination in accordance with the      terms applicable to such election form at the time it was submitted by the      Participant; and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If      the Participant’s Termination occurs after the expiration of the last      applicable 2006 Distribution Election Period, the Participant shall be      considered to have elected the corresponding option as set forth in      Schedule A attached to this Plan. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | If      the provisions of Section 7.1(b)(3) are not applicable to a Participant      and the Participant fails to submit an effective distribution election      with regard to his Career Share Account that satisfies the requirements of      Section 7.1(b)(2)(B)(i) (by his initial applicable Determination Date) or      Section 7.1(b)(2)(B)(ii) (during an applicable 2006 Distribution Election      Period), as applicable, by such Determination Date or the last day of the      2006 Distribution Election Period, respectively, such Participant shall be      considered to have elected a distribution of his or her Career Share      Account in a single lump sum as of the First Date    Available. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | If      an annual installment option is selected, the amount to be distributed in      any one-year shall be determined by dividing the Participant’s Career      Share Account Balance by the number of years remaining in the elected      distribution period. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Limited Cashout      - if the Participant’s Career Share Account is $10,000 or less on the      Participant’s First Date Available (or, if the Participant is not a Key      Employee, on the last day of the month coincident with or next following      the date that is one (1) month after the date of the Participant’s      Termination) (called the “Cashout Date”), the Committee may require that      the full value of the Participant’s Career Share Account be distributed as      of the Cashout Date 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, |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Avoid      Violations - payment to a Participant will be delayed at any time      that the Company 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 Company reasonably anticipates that the making of such      payment will not cause suchviolation. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (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 9.2, 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. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (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 |
|--------|--------------------------------------------------|
|   |                                             |
|   |                                             |
|   | By: /s/      Genevieve      A. Tuchow       |

|   | Genevieve      A. Tuchow, Vice President, HumanResources |
|--------|----------------------------------------------------------|