exhibit108.htm


    
      EXHIBIT
10.8

       

      SECOND
AMENDMENT TO THE

      SUPPLEMENTAL
BENEFIT RETIREMENT PLAN

      OF
LIN TELEVISION CORPORATION AND

      SUBSIDIARY
COMPANIES

      


      


      The
LIN Television Corporation Supplemental Benefit Retirement Plan (the “Plan”) is amended as
follows:

      


      
        	
                1.

              	
                Section
      2(a) of the Plan is hereby replaced in its entirety with the
      following:

              


      

      


      
        	
                 
      

              	
                “(a)

              	
                LIN
      will pay or cause to be paid to each Employee or his beneficiary, as the
      case may be, who is entitled to receive payments under the Retirement
      Plan, an amount which is equivalent to the excess (if any) of: (i) the
      amount such Employee or Beneficiary would have been entitled to receive
      under the Retirement Plan for each calendar year, determined as if
      compensation as defined in Article I of the Retirement Plan included any
      amounts deferred under the Deferred Compensation Plan in the plan year in
      which such amounts would have been received if they were not deferred
      pursuant to the Deferred Compensation Plan, and taking into account all
      the provisions of the Retirement Plan as are from time to time in effect
      and applicable to the Employee or Beneficiary except the Limitation
      Amendments; over (ii) the amount such Employee or Beneficiary is entitled
      to receive under the Retirement Plan for such year taking into account the
      Limitation Amendments.  Payments hereunder shall be made as
      provided in Section 2(b) below.”

              


      

      


      
        	
                2.

              	
                Section
      2(b) of the Plan is hereby replaced in its entirety with the
      following:

              


      

      


      
        	
                 
      

              	
                (b)

              	
                If
      an Employee or Beneficiary is entitled to a benefit pursuant to Section
      2(a) hereof, LIN shall pay such Employee or Beneficiary in a single, lump
      sum, actuarially equivalent to the lump sum amount payable under Section
      2(a) hereof based on such tables and interest rates as may be adopted from
      time to time for the purpose of computing such actuarial equivalencies
      under the Retirement Plan.  LIN shall pay the lump sum amount as
      soon as practicable after the date on which the Employee commences
      benefits under the Retirement Plan but no later than one (1) year from the
      date on which the Employee first receives a benefit under the Retirement
      Plan.  Notwithstanding any provision of the Plan, including any
      amendment to the Plan to the contrary, no payment under the Plan shall be
      made to a specified employee, as defined by Section 409A of the Internal
      Revenue Code and the regulations promulgated thereunder; earlier than the
      date that is six (6) months after the date on which the specified employee
      separated from service.”

              


      

      


      Adopted
and approved on December 23, 2008.