exhibit10e.htm


    
      

      

    

    
      Exhibit
10(e)

      


      
        	
                Appendix
      A1

                Last
      Revised On: January 1, 2010

              
	
                Name

              	
                Company

              	
                Pre-4/1/1997
      Participant

              	
                Class
      A “Bonus SERP” Status

              	
                Double
      Basic Credits

              	
                Double
      Transition Credits

              
	
                HAY,
      LEWIS, III *

              	
                FPL
      Group, Inc

              	
                 

              	
                X

              	
                 

              	 
      
	
                PIMENTEL,
      ARMANDO *

              	
                FPL
      Group, Inc

              	
                 

              	
                X

              	
                X1

              	 
      
	
                ROBO,
      JAMES L. *

              	
                FPL
      Group, Inc

              	
                 

              	
                X

              	
                X1

              	 
      
	
                DEWHURST,
      MORAY P. *

              	
                FPL
      Group, Inc

              	
                 

              	
                X

              	
                X1

              	 
      
	
                OLIVERA,
      ARMANDO J. *

              	
                Florida
      Power & Light Company

              	
                X

              	
                X

              	
                 

              	 
      
	
                DAVIDSON,  F.
      MITCHELL *

              	
                NextEra
      Energy Resources, LLC

              	
                 

              	
                X1

              	
                X1

              	 
      
	
                NAZAR,
      MANO K. *

              	
                FPL
      Group, Inc

              	 
      	
                X1

              	
                X1

              	 
      
	
                 

                1  The
      Compensation Committee has expressly identified these items and
      acknowledged that they are subject to Internal Revenue Code Section
      409A.  In particular, these items include: (i) the additional
      deferred compensation provided by the designation of certain officers as
      Class A Executives, effective on or after January 1, 2006; and (ii) the
      additional deferred compensation set forth in SERP Amendment #4 to the
      Prior Plan (meaning amounts deferred by certain senior officers specified
      by the Compensation Committee who became participants in the SERP on or
      after April 1, 1997 at the rate of two times the basic credit and, to the
      extent applicable, the transition credit under the cash balance formula in
      the SERP for their pensionable earnings on or after January 1,
      2006).  Importantly, nothing in Amendment #4 to the Prior Plan,
      the SERP, Compensation Committee resolutions, or any other document shall
      be construed as subjecting to Code Section 409A any deferrals made under
      the SERP prior to January 1, 2005, except as expressly noted
      herein.

                 

                *Executive
      Officer of FPL Group, Inc.

              
	
                Appendix
      A2

                Last
      Revised On: January 1, 2010

              
	
                Name

              	
                Company

              	
                Pre-4/1/1997
      Participant

              	
                Class
      A “Bonus SERP” Status

              	
                Double
      Basic Credits

              	
                Double
      Transition Credits

              
	
                BENNETT,
      CHRISTOPHER A. *

              	
                FPL
      Group, Inc

              	
                 

              	
                X1

              	
                X1

              	 
      
	
                KELLIHER,
      JOSEPH T. *

              	
                FPL
      Group, Inc

              	
                 

              	
                X1

              	
                X1

              	 
      
	
                MCGRATH,
      ROBERT L. 2*

              	
                FPL
      Group, Inc

              	
                 

              	
                X1

              	
                X1

              	
                X1

              
	
                POPPELL,
      JAMES W. *

              	
                FPL
      Group, Inc

              	 
      	
                X1

              	
                X1

              	 
      
	
                RODRIGUEZ,
      ANTONIO *

              	
                FPL
      Group, Inc

              	
                X

              	
                 

              	
                 

              	 
      
	
                SIEVING,
      CHARLES E. *

              	
                FPL
      Group, Inc

              	 
      	
                X1

              	
                X1

              	 
      
	
                CUTLER,
      PAUL I. *

              	
                FPL
      Group, Inc

              	
                 

              	
                X1

              	
                 

              	 
      
	
                DAVIS,
      K. MICHAEL *

              	
                FPL
      Group, Inc

              	
                X

              	
                 

              	
                 

              	 
      
	
                FROGGATT,
      CHRIS N. *

              	
                FPL
      Group, Inc

              	 
      	
                X1

              	 
      	 
      
	
                 

                1The
      Compensation Committee has expressly identified these items and
      acknowledged that they are subject to Internal Revenue Code Section
      409A.  In particular, these items include: (i) the additional
      deferred compensation provided by the designation of certain officers as
      Class A Executives, effective on or after January 1, 2006; and (ii) the
      additional deferred compensation set forth in SERP Amendment #4 to the
      Prior Plan (meaning amounts deferred by certain senior officers specified
      by the Compensation Committee who became participants in the SERP on or
      after April 1, 1997 at the rate of two times the basic credit and, to the
      extent applicable, the transition credit under the cash balance formula in
      the SERP for their pensionable earnings on or after January 1,
      2006).  Importantly, nothing in Amendment #4 to the Prior Plan,
      the SERP, Compensation Committee resolutions, or any other document shall
      be construed as subjecting to Code Section 409A any deferrals made under
      the SERP prior to
      January 1, 2005, except as expressly noted herein.

                2     Due
      to material modification of the SERP benefit pursuant to an Executive
      Retention Employment Agreement entered into after December 31, 2004, no
      amount of the SERP benefit for Mr. McGrath is eligible for grandfathered
      treatment under Code Section 409A.

                 

                *Executive
      Officer of FPL Group, Inc.