exhibit10f.htm


    
      

      

    

     

    Exhibit
10(f)

    


    


    
      	
              Appendix
      A1

              Last
      Revised On: December 12, 2008

            
	
              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

            	 
      
	
              OLIVERA,
      ARMANDO J. *

            	
              Florida
      Power & Light Company

            	
              X

            	
              X

            	 
      	 
      
	
              DAVIDSON,  F.
      MITCHELL *

            	
              FPL
      Energy, LLC

            	 
      	
              X1

            	
              X1

            	 
      
	
              STALL,
      J. ARTHUR *

            	
              FPL
      Group, Inc

            	
              X

            	
              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: December 12, 2008

            
	
              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

            	 
      
	
              MCGRATH,
      ROBERT L. 3*

            	
              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

            	 
      	 
      	 
      


    

    


    
      	
              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.

            
	
              2

            	
              [intentionally
      omitted]

            
	
              3

            	
              Due
      to material modification of the SERP benefit pursuant to Executive
      Retention Employment Agreements entered into after December 31, 2004, no
      amount of the SERP benefit for Messrs. Escoto, McGrath or Tancer are
      eligible for grandfathered treatment under Code Section 409A.

               

            
	
              *

            	
              Executive
      Officer of FPL Group, Inc.