EX-4.4



 Exhibit 4.4 

COUNTY BANCORP, INC. 

2016 LONG TERM INCENTIVE PLAN 

Article 1 

INTRODUCTION 

Section 1.1 Purpose, Effective Date and Term. The purpose of this COUNTY BANCORP,
INC. 2016 LONG TERM INCENTIVE PLAN is to promote the long-term financial success of COUNTY BANCORP,
INC. and its Subsidiaries by providing a means to attract, retain, and reward individuals who can and do contribute to such success, and to further align their interests with those of the Shareholders. The “Effective
Date” of the Plan is June 21, 2016, the date of the approval of the Plan by the Shareholders. The Plan shall remain in effect as long as any Awards are outstanding; provided, however, that no Awards may be granted after the
10-year anniversary of the Effective Date. 
 Section 1.2 Participation. Each employee and director of, and service
provider (with respect to which issuances of securities may be registered under Form S-8) to, the Company and each Subsidiary who is granted, and currently holds, an Award in accordance with the provisions of the Plan shall be a
“Participant” in the Plan. Award recipients shall be limited to employees and directors of, and service providers (with respect to which issuances of securities may be registered under Form S-8) to, the Company and its Subsidiaries;
provided, however, that an Award (other than ISO) may be granted to an individual prior to the date on which he or she first performs services as an employee, director or service provider, provided that such Award does not become
vested prior to the date such individual commences such services. 
 Section 1.3 Definitions. Capitalized terms in the
Plan shall be defined as set forth in the Plan (including the definition provisions of Article 8). 
 Article 2 

AWARDS 

Section 2.1 General. Any Award may be granted singularly, in combination with another Award (or Awards), or in tandem
whereby the exercise or vesting of one Award held by a Participant cancels another Award held by the Participant. Each Award shall be subject to the provisions of the Plan and such additional provisions as the Committee may provide with respect to
such Award and as may be evidenced in the Award Agreement. Subject to the provisions of Section 3.4(b), an Award may be granted as an alternative to or replacement of an existing award under the Plan, any other plan of the Company or a
Subsidiary or as the form of payment for grants or rights earned or due under any other compensation plan or arrangement of the Company or a Subsidiary, including the plan of any entity acquired by the Company or a Subsidiary. The types of Awards
that may be granted include the following: 
 (a) Stock Options. A stock option represents the right to purchase Shares at an
exercise price established by the Committee. Any stock option may be either an ISO or a nonqualified stock option that is not intended to be an ISO. No ISOs may be (i) granted after the 10-year anniversary of the Effective Date or
(ii) granted to a non-employee. To the extent the aggregate Fair Market Value (determined at the time of grant) of Shares with respect to which ISOs are exercisable for the first time by any Participant during any calendar year under all plans
of the Company and its Subsidiaries exceeds $100,000, the stock options or portions thereof that exceed such limit shall be treated as nonqualified stock options. Unless otherwise specifically provided by the Award Agreement, any stock option
granted 







 
under the Plan shall be a nonqualified stock option. All or a portion of any ISO granted under the Plan that does not qualify as an ISO for any reason shall be deemed to be a nonqualified stock
option. In addition, any ISO granted under the Plan may be unilaterally modified by the Committee to disqualify such stock option from ISO treatment such that it shall become a nonqualified stock option. 

(b) Stock Appreciation Rights. A stock appreciation right (an “SAR”) is a right to receive, in cash, Shares or
a combination of both (as shall be reflected in the respective Award Agreement), an amount equal to or based upon the excess of (i) the Fair Market Value at the time of exercise of the SAR over (ii) an exercise price established by the
Committee. 
 (c) Stock Awards. A stock award is a grant of Shares or a right to receive Shares (or their cash equivalent or a
combination of both, as shall be reflected in the respective Award Agreement) in the future, excluding Awards designated as stock options, SARs or cash incentive awards by the Committee. Such Awards may include bonus shares, performance shares,
performance units, restricted stock, restricted stock units or any other equity-based Award as determined by the Committee. 
 (d)
Cash Incentive Awards. A cash incentive award is the grant of a right to receive a payment of cash (or Stock having a value equivalent to the cash otherwise payable, excluding Awards designated as stock options, SARs or stock awards by
the Committee, all as shall be reflected in the respective Award Agreement), determined on an individual basis or as an allocation of an incentive pool that is contingent on the achievement of performance objectives established by the Committee.

 Section 2.2 Exercise of Stock Options and SARs. A stock option or SAR shall be exercisable in accordance with such
provisions as may be established by the Committee; provided, however, that a stock option or SAR shall expire no later than 10 years after its grant date (five years in the case of an ISO with respect to a 10% Shareholder). The
exercise price of each stock option and SAR shall be not less than 100% of the Fair Market Value on the grant date (or, if greater, the par value of a Share); provided, however, that the exercise price of an ISO shall not be less than 110% of
Fair Market Value on the grant date in the case of a 10% Shareholder; and provided further, that, to the extent permitted under Code Section 409A, and subject to Section 3.4(b), the exercise price may be higher or lower in
the case of stock options and SARs granted in replacement of existing awards held by an employee, director or service provider granted by an acquired entity. The payment of the exercise price of a stock option shall be by cash or, subject to
limitations imposed by applicable law, by any of the following means unless otherwise determined by the Committee from time to time: (a) by tendering, either actually or by attestation, Shares acceptable to the Committee and valued at Fair
Market Value as of the day of exercise; (b) by irrevocably authorizing a third party, acceptable to the Committee, to sell Shares acquired upon exercise of the stock option and to remit to the Company no later than the third business day
following exercise of a sufficient portion of the sale proceeds to pay the entire exercise price and any tax withholding resulting from such exercise; (c) by payment through a net exercise such that, without the payment of any funds, the
Participant may exercise the option and receive the net number of Shares equal in value to (i) the number of Shares as to which the option is being exercised, multiplied by (ii) a fraction, the numerator of which is the Fair Market Value
(on the date of exercise) less the exercise price, and the denominator of which is such Fair Market Value (the number of net Shares to be received shall be rounded down to the nearest whole number of Shares); (d) by personal, certified or
cashiers’ check; (e) by other property deemed acceptable by the Committee or (f) by any combination thereof. 

Section 2.3 Performance-Based Compensation. Any Award that is intended to be Performance-Based Compensation shall be
conditioned on the achievement of one or more objective performance measures, to the extent required by Code Section 162(m), as may be determined by the Committee. The grant of any Award and the establishment of performance measures that are
intended to be Performance-Based Compensation shall occur during the period required under Code Section 162(m). 

  
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 (a) Performance Measures. The performance measures described in this
Section 2.3 may be based on any one (1) or more of the following: earnings (e.g., earnings before interest and taxes; earnings before interest, taxes, depreciation and amortization; and earnings per share; each as may be
defined by the Committee); financial return ratios (e.g., return on investment; return on invested capital; return on equity; and return on assets; each as may be defined by the Committee); “Texas ratio”; expense ratio; efficiency
ratio; increase in revenue, operating or net cash flows; cash flow return on investment; total shareholder return; market share; net operating income, operating income or net income; net income margin; interest income margins; debt load reduction;
loan and lease losses; expense management; economic value added; stock price; book value; overhead; assets; asset quality level; assets per employee; charge offs; loan loss reserves; loans; deposits; nonperforming assets; growth of loans, deposits,
or assets; interest sensitivity gap levels; regulatory compliance; improvement of financial rating; achievement of balance sheet or income statement objectives; improvements in capital structure; profitability; profit margins; customer retention or
growth; employee retention or growth; budget comparisons or strategic business objectives, consisting of one (1) or more objectives based on meeting specific cost targets, business expansion goals and goals relating to acquisitions or
divestitures. Performance measures may be based on the performance of the Company as a whole or of any one (1) or more Subsidiaries, business units or financial reporting segments of the Company or a Subsidiary, or any combination thereof, and
may be measured relative to a peer group, an index or a business plan. 
 (b) Partial Achievement. An Award may provide that
partial achievement of the performance measures may result in payment or vesting based upon the degree of achievement. In addition, partial achievement of performance measures shall apply toward a Participant’s individual limitations as set
forth in Section 3.3. 
 (c) Extraordinary Items. In establishing any performance measures, the Committee may
provide for the exclusion of the effects of the following items, to the extent identified in the audited financial statements of the Company, including footnotes, or in the Management’s Discussion and Analysis section of the Company’s
annual report: (i) extraordinary, unusual or nonrecurring items of gain or loss, including non-cash refinancing charges; (ii) gains or losses on the disposition of a business; (iii) changes in tax or accounting principles, regulations
or laws; (iv) mergers or acquisitions; and (v) such other items permitted from time to time hereafter under the regulations promulgated under Code Section 162(m). To the extent not specifically excluded, such effects shall be included
in any applicable performance measure. 
 (d) Adjustments. Pursuant to this Section 2.3, in certain circumstances
the Committee may adjust performance measures; provided, however, that no adjustment may be made with respect to an Award that is intended to be Performance-Based Compensation, except to the extent the Committee exercises such negative
discretion as is permitted under Code Section 162(m). If the Committee determines that a change in the business, operations, corporate structure or capital structure of the Company or the manner in which the Company or a Subsidiary conducts its
business or other events or circumstances render current performance measures to be unsuitable, the Committee may modify such performance measures, in whole or in part, as the Committee deems appropriate. If a Participant is promoted, demoted or
transferred to a different business unit during a performance period, the Committee may determine that the selected performance measures or applicable performance period are no longer appropriate, in which case, the Committee, in its sole
discretion, may (i) adjust, change or eliminate the performance measures or change the applicable performance period or (ii) cause to be made a cash payment to the Participant in an amount determined by the Committee. 

  
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 Section 2.4 Restrictions on Stock Awards. If the right to become vested
in an Award granted to an employee Participant is conditioned on the completion of a specified period of service with the Company or its Subsidiaries, without achievement of performance measures or other performance objectives (whether or not
related to the performance measures) being required as a condition of vesting, and without it being granted in lieu of, or in exchange for, other compensation, or other Awards, then the required period of service for full vesting shall not be less
than one (1) year (subject to acceleration of vesting, to the extent permitted by the Committee, as provided herein); provided, however, that the required period of service for full vesting with respect to stock awards shall not apply to
Awards granted to Director Participants provided that the aggregate of such Director grants do not exceed 5% of the total Share reserve set forth in Section 3.2(a). 

Section 2.5 Dividends and Dividend Equivalents. Any Award may provide the Participant with the right to receive dividend
payments or dividend equivalent payments with respect to Shares subject to the Award, which payments may be made currently or credited to an account for the Participant, may be settled in cash or Shares and may be subject to terms or provisions
similar to the underlying Award. 
 Section 2.6 Forfeiture of Awards. Unless specifically provided to the contrary in an
Award Agreement, upon notification of Termination of Service for Cause, any outstanding Award held by a Participant, whether vested or unvested, shall terminate immediately, such Award shall be forfeited and the Participant shall have no further
rights thereunder. 
 Section 2.7 Deferred Compensation. The Plan is, and all Awards are, intended to be exempt from (or,
in the alternative, to comply with) Code Section 409A, and each shall be construed, interpreted and administered accordingly. The Company does not guarantee that any benefits that may be provided under the Plan will satisfy all applicable
provisions of Code Section 409A. If any Award would be considered “deferred compensation” under Code Section 409A, the Committee reserves the absolute right (including the right to delegate such right) to unilaterally amend the
Plan or the applicable Award Agreement, without the consent of the Participant, to avoid the application of, or to maintain compliance with, Code Section 409A. Any amendment by the Committee to the Plan or an Award Agreement pursuant to this
Section 2.7 shall maintain, to the extent practicable, the original intent of the applicable provision without violating Code Section 409A. A Participant’s acceptance of any Award shall be deemed to constitute the
Participant’s acknowledgment of, and consent to, the rights of the Committee under this Section 2.7, without further consideration or action. Any discretionary authority retained by the Committee pursuant to the terms of the Plan or
pursuant to an Award Agreement shall not be applicable to an Award that is determined to constitute deferred compensation, if such discretionary authority would contravene Code Section 409A. 

Article 3 
 SHARES
SUBJECT TO PLAN 
 Section 3.1 Available Shares. The Shares with respect to which Awards may be granted shall be
Shares currently authorized but unissued, currently held or, to the extent permitted by applicable law, subsequently acquired by the Company, including Shares purchased in the open market or in private transactions. 

  
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 Section 3.2 Share Limitations. 

(a) Subject to the following provisions of this Section 3.2, the maximum number of Shares that may be delivered under the
Plan shall be 300,000 (all of which may be granted as ISOs and all of which may be granted as full value awards). The maximum number of Shares available for delivery under the Plan (including the number that may be granted as ISOs) and the number of
Shares subject to outstanding Awards shall be subject to adjustment as provided in Section 3.4. Following the Effective Date, no new awards will be granted from the Prior Plan. 

(i) To the extent any Shares covered by an Award under the Plan or the Prior Plan are not delivered to a Participant or beneficiary for any
reason, including because the Award is forfeited (including unvested stock awards), canceled, or settled in cash, such Shares shall not be deemed to have been delivered for purposes of determining the maximum number of Shares available for delivery
under the Plan and shall again become eligible for delivery under the Plan. 
 (ii) With respect to SARs that are settled in Shares, the
full number of covered Shares set forth in the Award Agreement shall be counted for purposes of determining the maximum number of Shares available for delivery under the Plan. 

(iii) If the exercise price of any stock option granted under the Plan is satisfied by tendering Shares to the Company (whether by actual
delivery or by attestation and whether or not such surrendered Shares were acquired pursuant to an award) or by the net exercise of the award, the full number of covered Shares set forth in the Award Agreement shall be deemed delivered for purposes
of determining the maximum number of Shares available for delivery under the Plan. 
 (b) If the withholding tax liabilities arising
from an Award are satisfied by the tendering of Shares to the Company (whether by actual delivery or by attestation and whether or not such tendered Shares were acquired pursuant to an award) or by the withholding of or reduction of Shares by the
Company, such Shares shall be deemed to have been delivered for purposes of determining the maximum number of Shares available for delivery under the Plan. 

Section 3.3 Limitations on Grants to Individuals. The following limitations shall apply with respect to Awards: 

(a) Stock Options and SARs. The maximum number of Shares that may be subject to stock options or SARs granted to any one
Participant during any calendar year that are intended to be Performance-Based Compensation, and then only to the extent that such limitation is required by Code Section 162(m), shall be 50,000. For purposes of this Section 3.3(a),
if a stock option is granted in tandem with an SAR, such that the exercise of the option or SAR with respect to a Share cancels the tandem SAR or option right, respectively, with respect to such Share, the tandem option and SAR rights with respect
to each Share shall be counted as covering one Share for purposes of applying the limitations of this Section 3.3(a). 
 (b)
Stock Awards. The maximum number of Shares that may be subject to stock awards that are granted to any one Participant during any calendar year and are intended to be Performance-Based Compensation, and then only to the extent that such
limitation is required by Code Section 162(m), shall be 25,000. 
 (c) Cash Incentive Awards and Stock Awards Settled in
Cash. The maximum dollar amount that may be payable to any one Participant pursuant to cash incentive awards and cash-settled 

  
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stock awards that are granted to any one Participant during any calendar year and are intended to be Performance-Based Compensation, and then only to the extent that such limitation is required
by Code Section 162(m), shall be $1,000,000. 
 (d) Dividends, Dividend Equivalents and Earnings. For purposes of
determining whether an Award is intended to be qualified as Performance-Based Compensation under the foregoing limitations of this Section 3.3, (i) the right to receive dividends and dividend equivalents with respect to any Award
that is not yet vested shall be treated as a separate Award, and (ii) if the delivery of any Shares or cash under an Award is deferred, any earnings, including dividends and dividend equivalents, shall be disregarded. 

(e) Partial Performance. Notwithstanding the preceding provisions of this Section 3.3, if in respect of any
performance period or restriction period, the Committee grants to a Participant Awards having an aggregate dollar value and/or number of Shares less than the maximum dollar value and/or number of Shares that could be paid or awarded to such
Participant based on the degree to which the relevant performance measures were attained, the excess of such maximum dollar value and/or number of Shares over the aggregate dollar value and/or number of Shares actually subject to Awards granted to
such Participant shall be carried forward and shall increase the maximum dollar value and/or the number of Shares that may be awarded to such Participant in respect of the next performance period or restriction period in respect of which the
Committee grants to such Participant an Award intended to qualify as Performance-Based Compensation, subject to adjustment pursuant to Section 3.4. 

(f) Director Awards. 

(i) The maximum number of Shares that may be subject to stock options or SARs granted to any one (1) Director Participant during any
calendar year shall be 5,000. 
 (ii) The maximum number of Shares that may be subject to stock awards that are granted to any one (1)
Director Participant during any calendar year shall be 5,000. 
 (g) The foregoing limitations shall not apply to cash-based director
fees that the Director elects to receive in the form of Shares or Share based units equal in value to the cash-based director fee. 

Section 3.4 Corporate Transactions; No Repricing. 

(a) Adjustments. To the extent permitted under Code Section 409A, to the extent applicable, in the event of a corporate
transaction involving the Company or the Shares (including any stock dividend, stock split, extraordinary cash dividend, recapitalization, reorganization, merger, consolidation, split-up, spin-off, combination or exchange of shares), all outstanding
Awards, the number of Shares available for delivery under the Plan under Section 3.2 and each of the specified limitations set forth in Section 3.3 shall be adjusted automatically to proportionately and uniformly reflect such
transaction (but only to the extent that such adjustment will not negatively affect the status of an Award intended to qualify as Performance-Based Compensation, if applicable); provided, however, that, subject to Section 3.4(b),
the Committee may otherwise adjust Awards (or prevent such automatic adjustment) as it deems necessary, in its sole discretion, to preserve the benefits or potential benefits of the Awards and the Plan. Action by the Committee under this
Section 3.4(a) may include: (i) adjustment of the number and kind of shares that may be delivered under the Plan; (ii) adjustment of the number and kind of shares subject to outstanding Awards; (iii) adjustment of the
exercise price of outstanding stock options and SARs; and (iv) any other adjustments that the Committee determines to be equitable (which may include 

  
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(A) replacement of an Award with another award that the Committee determines has comparable value and that is based on stock of a company resulting from a corporate transaction, and
(B) cancellation of an Award in return for cash payment of the current value of the Award, determined as though the Award were fully vested at the time of payment, provided that in the case of a stock option or SAR, the amount of such
payment shall be the excess of the value of the stock subject to the option or SAR at the time of the transaction over the exercise price, and provided, further, that no such payment shall be required in consideration for the
cancellation of the Award if the exercise price is greater than the value of the stock at the time of such corporate transaction). 
 (b)
No Repricing. Notwithstanding any provision of the Plan to the contrary, no adjustment or reduction of the exercise price of any outstanding stock option or SAR in the event of a decline in Stock price shall be permitted without approval
by the Shareholders or as otherwise expressly provided under Section 3.4(a). The foregoing prohibition includes (i) reducing the exercise price of outstanding stock options or SARs, (ii) cancelling outstanding stock options or
SARs in connection with the granting of stock options or SARs with a lower exercise price to the same individual, (iii) cancelling stock options or SARs with an exercise price in excess of the current Fair Market Value in exchange for a cash or
other payment, and (iv) taking any other action that would be treated as a repricing of a stock option or SAR under the rules of the primary securities exchange or similar entity on which the Shares are listed. 

Section 3.5 Delivery of Shares. Delivery of Shares or other amounts under the Plan shall be subject to the following: 

(a) Compliance with Applicable Laws. Notwithstanding any provision of the Plan to the contrary, the Company shall have no
obligation to deliver any Shares or make any other distribution of benefits under the Plan unless such delivery or distribution complies with all applicable laws and the applicable requirements of any securities exchange or similar entity. 

(b) No Certificates Required. To the extent that the Plan provides for the delivery of Shares, the delivery may be effected on a
non-certificated basis, to the extent not prohibited by applicable law or the applicable rules of any securities exchange or similar entity. 

Article 4 
 CHANGE IN
CONTROL 
 Section 4.1 Consequence of a Change in Control. Subject to the provisions of Section 3.4
(relating to the adjustment of shares), and except as otherwise provided in the Plan or in any Award Agreement, at the time of a Change in Control, subject to any forfeiture and expiration provisions otherwise applicable to the respective Awards,
all stock options and SARs under the Plan then held by the Participant (whether time-vested or performance-vested awards) shall become fully exercisable immediately if, and all stock awards and cash incentive awards under the Plan then held by the
Participant shall become fully earned and vested immediately if, 
 (a) the Plan and the respective Award Agreements are not the
obligations of the entity, whether the Company, a successor thereto or an assignee thereof, that conducts following a Change in Control substantially all of the business conducted by the Company and its Subsidiaries immediately prior to such Change
in Control, or 

  
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 (b) the Plan and the respective Award Agreements are the obligations of the entity,
whether the Company, a successor thereto or an assignee thereof, that conducts following a Change in Control substantially all of the business conducted by the Company and its Subsidiaries immediately prior to such Change in Control and the
Participant incurs a Termination of Service without Cause or the Participant resigns for Good Reason following such Change in Control. 

Section 4.2 Definition of Change in Control. 

(a) For purposes of the Plan, “Change in Control” means the first to occur of the following: 

(b) Individuals who, on the Effective Date, constitute the Board (the “Incumbent Directors”) cease during any
12 month period, for any reason, to constitute at least a majority of the Board; provided, that any person becoming a director subsequent to the Effective Date whose election or nomination for election was approved by a vote of at least two-thirds
of the Incumbent Directors then on the Board (either by a specific vote or by approval of the proxy statement of the Company in which such person is named as a nominee for director, without written objection to such nomination) shall be an Incumbent
Director; 
 (c) Any Person is or becomes a “beneficial owner” (as defined in Exchange Act Rule 13d-3), directly or
indirectly, of securities of the Company representing 25% or more of the combined voting power of the Company’s then outstanding securities eligible to vote for the election of the Board (the “Company Voting Securities”);
provided, that the event described in this paragraph (b) shall not be deemed to be a Change in Control by virtue of any of the following acquisitions: (i) by the Company or any Subsidiary; (ii) by any employee benefit plan (or related
trust) sponsored or maintained by the Company or any Subsidiary; (iii) by any underwriter temporarily holding securities pursuant to an offering of such securities; or (iv) pursuant to a “Non-Qualifying Transaction” (as defined
in paragraph (d), below); or 
 (d) The consummation of a merger, consolidation, statutory share exchange, sale of all or
substantially all of the Company’s assets, a plan of liquidation or dissolution of the Company or similar form of corporate transaction involving the Company or any of its Subsidiaries that requires the approval of the Company’s
shareholders, whether for such transaction or the issuance of securities in the transaction (a “Business Transaction”), unless immediately following such Business Transaction: (i) more than 50% of the total voting power of
(A) the corporation resulting from such Business Transaction (the “Surviving Corporation”), or (B) if applicable, the ultimate parent corporation that directly or indirectly has beneficial ownership of at least 95% of the voting
securities eligible to elect directors of the Surviving Corporation (the “Parent Corporation”), is represented by Company Voting Securities that were outstanding immediately prior to such Business Transaction (or, if applicable, is
represented by shares into which such Company Voting Securities were converted pursuant to such Business Transaction), and such voting power among the holders thereof is in substantially the same proportion as the voting power of such Company Voting
Securities among the holders thereof immediately prior to the Business Transaction; (ii) no person (other than any employee benefit plan (or related trust) sponsored or maintained by the Surviving Corporation or the Parent Corporation), is or
becomes the beneficial owner, directly or indirectly, of 25% or more of the total voting power of the outstanding voting securities eligible to elect directors of the Parent Corporation (or, if there is no Parent Corporation, the Surviving
Corporation); and (iii) at least a majority of the members of the board of directors of the Parent Corporation (or, if there is no Parent Corporation, the Surviving Corporation) following the consummation of the Business Transaction were
Incumbent Directors at the time of the Board’s approval of the execution of the initial agreement providing for such Business Transaction (any Business Transaction that satisfies all of the criteria specified in (i), (iii) and
(iii) above shall be deemed to be a “Non-Qualifying Transaction”). 

  
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 (e) Notwithstanding the foregoing, a Change in Control of the Company shall not be deemed
to occur solely because any person acquires beneficial ownership of more than 25% of the Company Voting Securities as a result of the acquisition of Company Voting Securities by the Company which reduces the number of Company Voting Securities
outstanding; provided, that if after such acquisition by the Company such person becomes the beneficial owner of additional Company Voting Securities that increases the percentage of outstanding Company Voting Securities beneficially owned by such
Person, a Change in Control of the Company shall then occur. 
 (f) Further notwithstanding any provision in the foregoing definition
of Change in Control to the contrary, in the event that any Award constitutes deferred compensation, and the settlement of, or distribution of benefits under such Award is to be triggered by a Change in Control, then such settlement or distribution
shall be subject to the event constituting the Change in Control also constituting a “change in control event” under Code Section 409A. 

Article 5 
 COMMITTEE

 Section 5.1 Administration. The authority to control and manage the operation and administration of the Plan
shall be vested in the Committee in accordance with this Article 5. The Committee shall be selected by the Board, provided that the Committee shall consist of two or more members of the Board, each of whom is a “non-employee
director” (within the meaning of Rule 16b-3 promulgated under the Exchange Act), an “outside director” (within the meaning of Code Section 162(m)) and an “independent director” (within the meaning of the rules of the
securities exchange which then constitutes the principal listing for the Stock), in each case to the extent required by the Exchange Act, Code Section 162(m), or the applicable rules of the securities exchange which then constitutes the
principal listing for the Stock, respectively. Subject to the applicable rules of any securities exchange or similar entity, if the Committee does not exist, or for any other reason determined by the Board, the Board may take any action under the
Plan that would otherwise be the responsibility of the Committee. 
 Section 5.2 Powers of Committee. The
Committee’s administration of the Plan shall be subject to the other provisions of the Plan and the following: 
 (a) The
Committee shall have the authority and discretion to select from among the Company’s and the Subsidiary’s employees, directors and service providers those persons who shall receive Awards, to determine the time or times of receipt, to
determine the types of Awards and the number of Shares covered by the Awards, to establish the terms of Awards, to cancel or suspend Awards and to reduce or eliminate any restrictions or vesting requirements applicable to an Award at any time after
the grant of the Award. 
 (b) In the event that the Committee determines that it is advisable to grant Awards that do not qualify
for the exception for Performance-Based Compensation from the tax deductibility limitations of Code Section 162(m), the Committee may grant such Awards without satisfying the requirements of Code Section 162(m). 

  
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 (c) The Committee shall have the authority and discretion to interpret the Plan, to
establish, amend and rescind any rules and regulations relating to the Plan and to make all other determinations that may be necessary or advisable for the administration of the Plan. 

(d) The Committee shall have the authority to define terms not otherwise defined in the Plan. 

(e) Any interpretation of the Plan by the Committee and any decision made by it under the Plan shall be final and binding on all
persons. 
 (f) In controlling and managing the operation and administration of the Plan, the Committee shall take action in a manner
that conforms to the articles and bylaws of the Company and to all applicable law. 
 Section 5.3 Delegation by
Committee. Except to the extent prohibited by applicable law, the applicable rules of any securities exchange or similar entity or the Plan or the charter of the Committee, or as necessary to comply with the exemptive provisions of Rule
16b-3 of the Exchange Act or of Code Section 162(m), the Committee may allocate all or any portion of its responsibilities and powers to any one or more of its members and may delegate all or any part of its responsibilities and powers under
the Plan to any person or persons selected by it. The acts of such delegates shall be treated under the Plan as acts of the Committee and such delegates shall report regularly to the Committee regarding the delegated duties and responsibilities and
any Awards granted. Any such allocation or delegation may be revoked by the Committee at any time. 
 Section 5.4 Information to
be Furnished to Committee. As may be permitted by applicable law, the Company and each Subsidiary shall furnish the Committee with such data and information as it determines may be required for it to discharge its duties under the Plan. The
records of the Company and each Subsidiary as to an employee’s or Participant’s employment, termination of employment, leave of absence, reemployment and compensation shall be conclusive with respect to all persons unless determined by the
Committee to be manifestly incorrect. Subject to applicable law, Participants and other persons entitled to benefits under the Plan shall furnish the Committee such evidence, data or information as the Committee considers desirable to carry out the
terms of the Plan. 
 Section 5.5 Expenses and Liabilities. All expenses and liabilities incurred by the Committee in the
administration and interpretation of the Plan or any Award Agreement shall be borne by the Company. The Committee may employ attorneys, consultants, accountants or other persons in connection with the administration and interpretation of the Plan,
and the Company, and its officers and directors, shall be entitled to rely upon the advice, opinions and valuations of any such persons. 

Article 6 
 AMENDMENT
AND TERMINATION 
 Section 6.1 General. The Board may, as permitted by law, at any time, amend or terminate the
Plan, and may amend any Award Agreement; provided, however, that no amendment or termination may (except as provided in Section 2.7, Section 3.4 and Section 6.2), in the absence of written consent to
the change by the affected Participant (or, if the Participant is not then living, the affected beneficiary), impair the rights of any Participant or beneficiary under any Award granted prior to the date such amendment or termination is adopted by
the Board; and provided, further, that no amendment may (a) materially increase the benefits accruing to Participants under the Plan, (b) materially increase the 

  
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aggregate number of securities that may be delivered under the Plan other than pursuant to Section 3.4, or (c) materially modify the requirements for participation in the Plan,
unless the amendment under (a), (b) or (c) immediately above is approved by the Shareholders. 
 Section 6.2 Amendment
to Conform to Law. Notwithstanding any provision of the Plan or an Award Agreement to the contrary, the Committee may amend the Plan or any Award Agreement, to take effect retroactively or otherwise, as deemed necessary or advisable for the
purpose of conforming the Plan or the Award Agreement to any applicable law. By accepting an Award, the Participant shall be deemed to have acknowledged and consented to any amendment to an Award made pursuant to this Section 6.2,
Section 2.7 or Section 3.4 without further consideration or action. 
 Article 7 

GENERAL TERMS 

Section 7.1 No Implied Rights. 

(a) No Rights to Specific Assets. No person shall by reason of participation in the Plan acquire any right in or title to any
assets, funds or property of the Company or any Subsidiary, including any specific funds, assets, or other property that the Company or a Subsidiary, in its sole discretion, may set aside in anticipation of a liability under the Plan. A Participant
shall have only a contractual right to the Shares or amounts, if any, distributable in accordance with the provisions of the Plan, unsecured by any assets of the Company or any Subsidiary, and nothing contained in the Plan or an Award Agreement
shall constitute a guarantee that the assets of the Company or any Subsidiary shall be sufficient to provide any benefits to any person. 

(b) No Contractual Right to Employment or Future Awards. The Plan does not constitute a contract of employment, and selection as
a Participant shall not give any person the right to be retained in the service of the Company or a Subsidiary or any right or claim to any benefit under the Plan, unless such right or claim has specifically accrued under the Plan. No individual
shall have the right to be selected to receive an Award, or, having been so selected, to receive a future Award. 
 (c) No Rights
as a Shareholder. Except as otherwise provided in the Plan, no Award shall confer upon the holder thereof any rights as a Shareholder prior to the date on which the individual fulfills all conditions for receipt of such rights. 

Section 7.2 Transferability. Except as otherwise provided by the Committee, Awards are not transferable except as
designated by the Participant by will or by the laws of descent and distribution or pursuant to a domestic relations order. The Committee shall have the discretion to permit the transfer of Awards; provided, however, that such transfers shall
be limited to immediate family members of Participants, trusts, partnerships, limited liability companies and other entities that are permitted to exercise rights under Awards in accordance with Form S-8 established for the primary benefit of such
family members; and provided, further, that such transfers shall not be made for value to the Participant. 
 Section 7.3
Designation of Beneficiaries. A Participant hereunder may file with the Company a designation of a beneficiary or beneficiaries under the Plan and may from time to time revoke or amend any such designation. Any designation of beneficiary
under the Plan shall be controlling over any other disposition, testamentary or otherwise; provided, however, that if the Committee is in doubt as to the entitlement of any such beneficiary to any Award, the Committee may determine to
recognize only the legal representative of the Participant in which case the Company, the Committee and the members thereof shall not have any further liability to anyone. 

  
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 Section 7.4 Non-Exclusivity. Neither the adoption of the Plan by the Board nor
the submission of the Plan to the Shareholders for approval shall be construed as creating any limitations on the power of the Board or the Committee to adopt such other incentive arrangements as either may deem desirable, including the granting of
restricted stock, stock options or other equity awards otherwise than under the Plan or an arrangement that is or is not intended to qualify as Performance-Based Compensation under Code Section 162(m), and such arrangements may be either
generally applicable or applicable only in specific cases. 
 Section 7.5 Award Agreement. Each Award shall be evidenced
by an Award Agreement. A copy of the Award Agreement, in any medium chosen by the Committee, shall be made available to the Participant, and the Committee may require that the Participant sign a copy of the Award Agreement. 

Section 7.6 Form and Time of Elections. Unless otherwise specified in the Plan, each election required or permitted to be
made by any Participant or other person entitled to benefits under the Plan, and any permitted modification, or revocation thereof, shall be filed with the Company at such times, in such form, and subject to such terms or conditions, not
inconsistent with the provisions of the Plan, as the Committee may require. 
 Section 7.7 Evidence. Evidence required of
anyone under the Plan may be by certificate, affidavit, document or other information that the person acting on it considers pertinent and reliable, and signed, made or presented by the proper party or parties. 

Section 7.8 Tax Withholding. All distributions under the Plan shall be subject to withholding of all applicable taxes and
the Committee may condition the delivery of any Shares or other benefits under the Plan on satisfaction of the applicable withholding obligations. Except as otherwise provided by the Committee, such withholding obligations may be satisfied
(a) through cash payment by the Participant; (b) through the surrender of Shares that the Participant already owns or (c) through the surrender of Shares to which the Participant is otherwise entitled under the Plan; provided,
however, that except as otherwise specifically provided by the Committee, such Shares under clause (c) may not be used to satisfy more than the maximum individual statutory tax rate for each applicable tax jurisdiction. 

Section 7.9 Successors. All obligations of the Company under the Plan shall be binding upon and inure to the benefit of any
successor to the Company. 
 Section 7.10 Indemnification. To the fullest extent permitted by law, each person who is or
shall have been a member of the Committee or the Board, or an officer of the Company to whom authority was delegated in accordance with Section 5.3, or an employee of the Company shall be indemnified and held harmless by the Company
against and from any loss (including amounts paid in settlement), cost, liability or expense (including reasonable attorneys’ fees) that may be imposed upon or reasonably incurred by him or her in connection with or resulting from any claim,
action, suit, or proceeding to which he or she may be a party or in which he or she may be involved by reason of any action taken or failure to act under the Plan and against and from any and all amounts paid by him or her in settlement thereof,
with the Company’s approval, or paid by him or her in satisfaction of any judgment in any such action, suit, or proceeding against him or her (provided that he or she shall give the Company an opportunity, at its own expense, to handle
and defend the same before he or she undertakes to handle and defend it on his or her own behalf), unless such loss, cost, liability or expense is a result of his or her own willful misconduct or except as expressly provided by statute. The
foregoing right of indemnification 

  
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shall not be exclusive of any other rights of indemnification to which such persons may be entitled under the Company’s charter or bylaws, as a matter of law, or otherwise, or any power that
the Company may have to indemnify them or hold them harmless. 
 Section 7.11 No Fractional Shares. Unless otherwise
permitted by the Committee, no fractional Shares shall be delivered pursuant to the Plan or any Award. The Committee shall determine whether cash, Shares or other property shall be delivered or paid in lieu of fractional Shares or whether such
fractional Shares or any rights thereto shall be forfeited or otherwise eliminated. 
 Section 7.12 Governing Law. The
Plan, all Awards, and all actions taken in connection herewith and therewith shall be governed by and construed in accordance with the laws of the State of Wisconsin without reference to principles of conflict of laws, except as superseded by
applicable federal law. 
 Section 7.13 Benefits Under Other Plans. Except as otherwise provided by the Committee, Awards
granted to a Participant (including the grant and the receipt of benefits) shall be disregarded for purposes of determining the Participant’s benefits under, or contributions to, any qualified retirement plan, nonqualified plan and any other
benefit plan maintained by the Participant’s employer. 
 Section 7.14 Validity. If any provision of the Plan is
determined to be illegal or invalid for any reason, said illegality or invalidity shall not affect the remaining provisions of the Plan, and the Plan shall be construed and enforced as if such illegal or invalid provision had never been included in
the Plan. 
 Section 7.15 Notice. Unless provided otherwise in an Award Agreement or policy adopted from time to time by
the Committee, all communications to the Company provided for in the Plan, or any Award Agreement, shall be delivered personally or sent by registered or certified mail, return receipt requested, postage prepaid (provided that international
mail shall be sent via overnight or two-day delivery), or prepaid overnight courier to the Company at the address set forth below: 
 County
Bancorp, Inc. 
 860 North Rapids Road 

Manitowoc, Wisconsin 54221 
 Such
communications shall be deemed given: 
 (a) In the case of delivery by overnight service with guaranteed next day delivery, the next
day or the day designated for delivery; and 
 (b) In the case of certified or registered U.S. mail, five days after deposit in the
U.S. mail; 
 provided, however, that in no event shall any communication be deemed to be given later than the date it is actually received,
provided it is actually received. In the event a communication is not received, it shall be deemed received only upon the showing of an original of the applicable receipt, registration or confirmation from the applicable delivery service
provider. Communications that are to be delivered by U.S. mail or by overnight service to the Company shall be directed to the attention of the Company’s senior human resources officer and corporate secretary. 

Section 7.16 Clawback Policy. Any Award, amount or benefit received under the Plan shall be subject to potential
cancellation, recoupment, rescission, payback or other similar action in accordance 

  
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with any applicable Company clawback policy (the “Policy”) or any applicable law. A Participant’s receipt of an Award shall be deemed to constitute the Participant’s
acknowledgment of and consent to the Company’s application, implementation and enforcement of (i) the Policy and any similar policy established by the Company that may apply to the Participant, whether adopted prior to or following the
making of any Award and (ii) any provision of applicable law relating to cancellation, rescission, payback or recoupment of compensation, as well as the Participant’s express agreement that the Company may take such actions as are
necessary to effectuate the Policy, any similar policy and applicable law, without further consideration or action. 
 Section 7.17
Breach of Restrictive Covenants. Except as otherwise provided by the Committee, notwithstanding any provision of the Plan to the contrary, if the Participant breaches a non-competition, non-solicitation, non-disclosure, non-disparagement
or other restrictive covenant set forth in an Award Agreement or any other agreement between the Participant and the Company or a Subsidiary, whether during or after the Participant’s Termination of Service, in addition to any other penalties
or restrictions that may apply under any such agreement, state law, or otherwise, the Participant shall forfeit or pay to the Company: 

(a) Any and all outstanding Awards granted to the Participant, including Awards that have become vested or exercisable; 

(b) Any Shares held by the Participant in connection with the Plan that were acquired by the Participant after the Participant’s
Termination of Service and within the 12-month period immediately preceding the Participant’s Termination of Service; 
 (c) The
profit realized by the Participant from the exercise of any stock options and SARs that the Participant exercised after the Participant’s Termination of Service and within the 12-month period immediately preceding the Participant’s
Termination of Service, which profit is the difference between the exercise price of the stock option or SAR and the Fair Market Value of any Shares or cash acquired by the Participant upon exercise of such stock option or SAR; and 

(d) The profit realized by the Participant from the sale, or other disposition for consideration, of any Shares received by the
Participant in connection with the Plan after the Participant’s Termination of Service and within the 12-month period immediately preceding the Participant’s Termination of Service and where such sale or disposition occurs in such similar
time period. 
 Article 8 

DEFINED TERMS; CONSTRUCTION 

Section 8.1 In addition to the other definitions contained in the Plan, unless otherwise specifically provided in an Award
Agreement, the following definitions shall apply: 
 (a) “10% Shareholder” means an individual who, at the time of
grant, owns Voting Securities possessing more than 10% of the total combined voting power of the Voting Securities. 
 (b)
“Award” means an award under the Plan. 
 (c) “Award Agreement” means the document that
evidences the terms and conditions of an Award. Such document shall be referred to as an agreement regardless of whether a Participant’s signature is required. 

  
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 (d) “Board” means the Board of Directors of the Company. 

(e) If the Participant is subject to an employment agreement (or other similar agreement) with the Company or a Subsidiary that
provides a definition of termination for “cause” (or the like), then, for purposes of the Plan, the term “Cause” has the meaning set forth in such agreement; and in the absence of such a definition,
“Cause” means (i) any act by the Participant of (A) fraud or intentional misrepresentation or (B) embezzlement, misappropriation, or conversion of assets or opportunities of the Company or a Subsidiary,
(ii) willful violation of any law, rule, or regulation in connection with the performance of a Participant’s duties to the Company or a Subsidiary (other than traffic violations or similar offenses), (iii) the willful or negligent
failure of the Participant to perform the Participant’s duties to the Company or a Subsidiary in any material respect, (iv) the Participant’s commission of a crime of embezzlement or fraud or any felony under the laws of the United
States or any state thereof, (v) the Participant’s breach of fiduciary responsibility, (vi) an act of dishonesty by the Participant that is materially injurious to the Company or a Subsidiary, (vii) the Participant’s
engagement in one (1) or more unsafe or unsound banking practices that have a material adverse effect on the Company or a Subsidiary, (viii) the Participant’s removal or permanent suspension from banking pursuant to Section 8(e)
of the Federal Deposit Insurance Act or any other applicable state or federal law, (ix) an act or omission by the Participant that leads to a material harm (financial or reputational) to the Company or a Subsidiary in the community, or
(x) a material breach by the Participant of Company policies as may be in effect from time to time. 
 Further, the Participant shall
be deemed to have terminated for Cause if, after the Participant’s Termination of Service, facts and circumstances arising during the course of the Participant’s employment with the Company are discovered that would have constituted a
termination for Cause. 
 Further, all rights a Participant has or may have under the Plan shall be suspended automatically during the
pendency of any investigation by the Board or its designee or during any negotiations between the Board or its designee and the Participant regarding any actual or alleged act or omission by the Participant of the type described in the applicable
definition of “Cause.” 
 (f) “Change in Control” has the meaning ascribed to it in
Section 4.2. 
 (g) “Code” means the Internal Revenue Code of 1986. 

(h) “Committee” means the Committee acting under Article 5, and in the event a Committee is not currently
appointed, the Board. 
 (i) “Company” means County Bancorp, Inc., a Wisconsin corporation. 

(j) “Director Participant” means a Participant who is a member of the Board or the board of directors of a Subsidiary.

 (k) “Disability” means the Participant is unable to engage in any substantial gainful activity by reason of any
medically determinable physical or mental impairment that can be expected to result in death or last for a continuous period of not less than 12 months, or is, by reason of any medically determinable physical or mental impairment that can be
expected to result in death or last for a continuous period of not less than 12 months, receiving income replacement benefits for a period of not less than three months under an accident or health plan covering the Company’s or a
Subsidiary’s employees. 

  
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 (l) “Effective Date” has the meaning ascribed to it in
Section 1.1. 
 (m) “Exchange Act” means the Securities Exchange Act of 1934. 

(n) “Fair Market Value” means, as of any date, the officially-quoted closing selling price of the Shares on such date on the
principal national securities exchange on which Shares are listed or admitted to trading or, if there have been no sales with respect to Shares on such date, such price on the most immediately preceding date on which there have been such sales, or
if the Shares are not so listed or admitted to trading, the Fair Market Value shall be the value established by the Committee in good faith and, to the extent required, in accordance with Code Sections 422 and 409A. 

(o) “Form S-8” means a Registration Statement on Form S-8 promulgated by the U.S. Securities and Exchange Commission
or any successor thereto. 
 (p) If the Participant is subject to an employment agreement (or other similar agreement) with the
Company or a Subsidiary that provides a definition of termination for “good reason” (or the like), then, for purposes of the Plan, the term “Good Reason” has the meaning set forth in such agreement; and in the absence of
such a definition, “Good Reason” means the occurrence of any one of the following events, unless the Participant agrees in writing that such event shall not constitute Good Reason: 

(i) A material, adverse change in the nature, scope or status of the Participant’s position, authorities or duties from those in effect
immediately prior to the applicable Change in Control; 
 (ii) A material reduction in the Participant’s aggregate compensation or
benefits in effect immediately prior to the applicable Change in Control; or 
 (iii) Relocation of the Participant’s primary place of
employment of more than 50 miles from the Participant’s primary place of employment immediately prior to the applicable Change in Control, or a requirement that the Participant engage in travel that is materially greater than prior to the
applicable Change in Control. 
 Notwithstanding any provision of this definition to the contrary, prior to the Participant’s
Termination of Service for Good Reason, the Participant must give the Company written notice of the existence of any condition set forth in clause (i) – (iii) immediately above within 90 days of its initial existence and the Company
shall have 30 days from the date of such notice in which to cure the condition giving rise to Good Reason, if curable. If, during such 30-day period, the Company cures the condition giving rise to Good Reason, the condition shall not constitute Good
Reason. Further notwithstanding any provision of this definition to the contrary, in order to constitute a termination for Good Reason, such termination must occur within 12 months of the initial existence of the applicable condition. 

(q) “ISO” means a stock option that is intended to satisfy the requirements applicable to an “incentive stock
option” described in Code Section 422(b). 
 (r) “Participant” has the meaning ascribed to it in
Section 1.2. 
 (s) “Performance-Based Compensation” has the meaning ascribed to it in Code
Section 162(m). 

  
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 (t) “Plan” means the County Bancorp, Inc. 2016 Long Term Incentive Plan.

 (u) “Policy” has the meaning ascribed to it in Section 7.16. 

(v) “Prior Plan” means the County Bancorp, Inc. 2012 Equity Incentive Compensation Plan. 

(w) “Retirement” means a voluntary Termination of Service after a Participant has (i) attained the age of sixty
(60); and (ii) completed at least five (5) years of continuous service with the Company or its Subsidiaries. 
 (x)
“SAR” has the meaning ascribed to it in Section 2.1(b). 
 (y) “Securities Act”
means the Securities Act of 1933. 
 (z) “Share” means a share of Stock. 

(aa) “Shareholders” means the shareholders of the Company. 

(bb) “Stock” means the common stock of the Company, $1.00 par value per share. 

(cc) “Subsidiary” means any corporation or other entity that would be a “subsidiary corporation” as defined
in Code Section 424(f) with respect to the Company. 
 (dd) “Termination of Service” means the first day occurring on
or after a grant date on which the Participant ceases to be an employee and director of, and service provider to, the Company and each Subsidiary, regardless of the reason for such cessation, subject to the following: 

(i) The Participant’s cessation as an employee or service provider shall not be deemed to occur by reason of the Participant’s
being on a leave of absence from the Company or a Subsidiary approved by the Company or Subsidiary otherwise receiving the Participant’s services. 

(ii) If, as a result of a sale or other transaction, the Subsidiary for whom the Participant is employed (or to whom the Participant is
providing services) ceases to be a Subsidiary, and the Participant is not, following the transaction, an employee or director of, or service provider to, the Company or an entity that is then a Subsidiary, then the occurrence of such transaction
shall be treated as the Participant’s Termination of Service caused by the Participant being discharged by the entity for whom the Participant is employed or to whom the Participant is providing services. 

(iii) A service provider, other than an employee or director, whose services to the Company or a Subsidiary are governed by a written
agreement with such service provider shall cease to be a service provider at the time the provision of service under such written agreement ends (without renewal); and such a service provider whose services to the Company or a Subsidiary are not
governed by a written agreement with the service provider shall cease to be a service provider on the date that is 90 days after the date the service provider last provides services requested by the Company or a Subsidiary. 

(iv) Notwithstanding the foregoing, in the event that any Award constitutes deferred compensation, the term Termination of Service shall be
interpreted by the Committee in a manner consistent with the definition of “separation from service” as defined under Code Section 409A. 

  
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 Section 8.2 In the Plan, unless otherwise stated, the following uses apply: 

(a) Actions permitted under the Plan may be taken at any time in the actor’s reasonable discretion; 

(b) References to a statute shall refer to the statute and any amendments and any successor statutes, and to all regulations
promulgated under or implementing the statute, as amended, or its successors, as in effect at the relevant time; 
 (c) In computing
periods from a specified date to a later specified date, the words “from” and “commencing on” (and the like) mean “from and including,” and the words “to,” “until” and “ending on” (and the
like) mean “to and including”; 
 (d) References to a governmental or quasi-governmental agency, authority or
instrumentality shall also refer to a regulatory body that succeeds to the functions of the agency, authority or instrumentality; 
 (e)
Indications of time of day shall be based upon the time applicable to the location of the principal headquarters of the Company; 

(f) The words “include,” “includes” and “including” mean “include, without limitation,”
“includes, without limitation” and “including, without limitation,” respectively; 
 (g) All references to
articles and sections are to articles and sections in the Plan; 
 (h) All words used shall be construed to be of such gender or
number as the circumstances and context require; 
 (i) The captions and headings of articles and sections appearing in the Plan have
been inserted solely for convenience of reference and shall not be considered a part of the Plan, nor shall any of them affect the meaning or interpretation of the Plan or any of its provisions; 

(j) Any reference to an agreement, plan, policy, form, document or set of documents, and the rights and obligations of the parties
under any such agreement, plan, policy, form, document or set of documents, shall mean such agreement, plan, policy, form, document or set of documents as amended from time to time, and any and all modifications, extensions, renewals, substitutions
or replacements thereof; and 
 (k) All accounting terms not specifically defined in the Plan shall be construed in accordance with
GAAP. 

  
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