Exhibit 10.8.1





Exhibit 10.8.1




NATIONAL MENTOR HOLDINGS, LLC




EXECUTIVE DEFERRED COMPENSATION PLAN




Fourth Amendment and Restatement Effective as of January 1, 2011




 


 









 







NATIONAL MENTOR HOLDINGS, LLC


EXECUTIVE DEFERRED COMPENSATION PLAN


(f/k/a National Mentor, Inc. Executive Deferred Compensation Plan)


Fourth Amendment and Restatement Effective as of January 1, 2011


Table of Contents




	 	 	 	 	 
	ARTICLE I Introduction
	 	 	1	 
	 
	 	 	 	 
	1.1 Name
	 	 	1	 
	1.2 Purpose
	 	 	1	 
	 
	 	 	 	 
	ARTICLE II Plan Participation
	 	 	2	 
	 
	 	 	 	 
	ARTICLE III Contributions
	 	 	2	 
	 
	 	 	 	 
	3.1 Contributions
	 	 	2	 
	3.2 Account
	 	 	2	 
	 
	 	 	 	 
	ARTICLE IV Earnings on Account Balances
	 	 	2	 
	 
	 	 	 	 
	4.1 Investments
	 	 	2	 
	4.2 Actual Investment Not Required
	 	 	3	 
	4.3 Fixed Rate of Return
	 	 	3	 
	4.4 Crediting of Contributions
	 	 	3	 
	 
	 	 	 	 
	ARTICLE V Distribution of Account Balances
	 	 	3	 
	 
	 	 	 	 
	5.1 Vesting
	 	 	3	 
	5.2 Timing of Distribution
	 	 	3	 
	5.3 Form of Distribution of Account Balances
	 	 	4	 
	5.4 Involuntary Distributions
	 	 	4	 
	5.5 Designation of Beneficiaries
	 	 	4	 
	 
	 	 	 	 
	ARTICLE VI Establishment of Trust
	 	 	5	 
	 
	 	 	 	 
	6.1 Establishment of Trust
	 	 	5	 
	6.2 Status of Trust
	 	 	5	 
	 
	 	 	 	 
	ARTICLE VII Amendment and Termination
	 	 	5	 
	 
	 	 	 	 
	7.1 Amendment
	 	 	5	 
	7.2 Plan Termination
	 	 	5	 





 


 









 





	 	 	 	 	 
	ARTICLE VIII Administration
	 	 	6	 
	 
	 	 	 	 
	8.1 Administration of the Plan
	 	 	6	 
	8.2 Decisions of the Committee
	 	 	6	 
	8.3 Review of Benefit Determinations
	 	 	6	 
	 
	 	 	 	 
	ARTICLE IX Definitions
	 	 	7	 
	 
	 	 	 	 
	9.1 Account
	 	 	7	 
	9.2 Account Balance
	 	 	7	 
	9.3 Affiliate
	 	 	7	 
	9.4 Beneficiary
	 	 	7	 
	9.5 Code
	 	 	7	 
	9.6 Committee
	 	 	7	 
	9.7 Company
	 	 	7	 
	9.8 Contributions
	 	 	7	 
	9.9 Disability
	 	 	8	 
	9.10 ERISA
	 	 	8	 
	9.11 Participant
	 	 	8	 
	9.12 Permitted Investment
	 	 	8	 
	9.13 Plan
	 	 	8	 
	9.14 Plan Year
	 	 	8	 
	9.15 Subsidiary
	 	 	8	 
	 
	 	 	 	 
	ARTICLE X General Provisions
	 	 	9	 
	 
	 	 	 	 
	10.1 Non-Alienation of Benefits
	 	 	9	 
	10.2 Withholding for Taxes
	 	 	9	 
	10.3 Immunity of Committee Members
	 	 	9	 
	10.4 Plan Not to Affect Employment Relationship
	 	 	9	 
	10.5 Assumption of Company Liability
	 	 	10	 
	10.6 Subordination Rights
	 	 	10	 
	10.7 Notices
	 	 	10	 
	10.8 Gender and Number; Headings
	 	 	10	 
	10.9 Controlling Law
	 	 	10	 
	10.10 Successors
	 	 	10	 
	10.11 Severability
	 	 	11	 
	10.12 Action by Company
	 	 	11	 
	10.13 No Guarantee of Tax Consequences.
	 	 	11	 






 


 









 







NATIONAL MENTOR HOLDINGS, LLC


EXECUTIVE DEFERRED COMPENSATION PLAN


Fourth Amendment and Restatement Adopted as of January 1, 2011


And


Effective as of January 1, 2011




THIS FOURTH AMENDMENT AND RESTATEMENT is adopted by National Mentor Holdings, LLC, a Delaware
limited liability company (the “Company”), as of December 27, 2011 and effective as of January 1,
2011.



Recitals




(i) The Company originally adopted the Plan as of March 9, 2001 and amended and
restated the Plan effective January 1, 2006 and January 1, 2009;



(ii) The Company previously amended the Plan to conform to the requirements of Internal
Revenue Code § 409A, as adopted in § 885 of the American Jobs Creation Act of 2004, Pub. L. 108-357
(October 22, 2004) and the regulations and guidance issued thereunder;




(iii) The Company reserved the right to amend the Plan from time to time; and



(iv) The Company now desires to amend the Plan to reflect the current composition of senior
management participating in the Plan, and to clarify the means by which earnings to Accounts may be
determined.



Amendment and Restatement




The Plan is hereby amended and restated, in its entirety, to provide as follows:



ARTICLE I

Introduction





1.1 Name



The name of this plan is the “National Mentor Holdings, LLC Executive Deferred Compensation
Plan.” Capitalized terms used in this Plan have the meanings assigned in Article IX.




1.2 Purpose



This Plan is an unfunded nonqualified deferred compensation arrangement established for the
purpose of providing deferred compensation to a select group of management or highly compensated
employees (as defined for purposes of Title I of ERISA) of the Company or its Subsidiaries or
Affiliates.


 


 









 





ARTICLE II

Plan Participation




An individual who is (a) an Employee of the Company or a Subsidiary or an Affiliate who is a
key member of management and/or a highly compensated employee within the meaning of ERISA §§201,
301(a)(3) and 401(a)(1), or (b) effective for Plan participation on or after January 1, 2006, a
member of the Board of Directors of the Company’s sole member, National Mentor Holdings, Inc.,
becomes a Participant in this Plan on the later of the date as of which he or she is—




	 	(i)	 	Appointed as a Participant by vote of the Board; and







	 	(ii)	 	Designated as such in, or by written amendment to, the attached
Exhibit A (Schedule of Participants).






ARTICLE III

Contributions





3.1 Contributions



With respect to each Plan Year, the Committee may, in its discretion, (i) credit a
Participant’s Account with a Contribution, (ii) designate Contributions of different amounts for
each Participant or group of Participants, and/or (ii) make no Contribution for any Participant or
any group of Participants.




3.2 Account



The Committee shall establish and maintain an Account with respect to each Participant with
respect to whom Contributions have been made. Deemed investment earnings and losses on the amounts
credited to a Participant’s Account will be credited or charged to his or her Account in accordance
with Article IV.



ARTICLE IV

Earnings on Account Balances





4.1 Investments



The Committee may designate from time to time, that all or a portion of a Participant’s
Accounts be deemed to be invested in one or more Permitted Investments. Such amounts shall be
deemed to be invested as of such dates as may be specified by the Committee. Each Account will be
deemed to receive all interest, dividends, earnings and other property which would have been
received with respect to a Permitted Investment deemed to be held in such Account if such Account
were actually invested in such Permitted Investment. Cash deemed received with respect to a
Permitted Investment shall be credited to the Account as of the date it would have been available
for reinvestment if the Account were actually invested in the Permitted Investment.


 


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4.2 Actual Investment Not Required



The Company need not actually make any Permitted Investment. If the Company should from time
to time make any investment similar to a Permitted Investment, such investment shall be solely for
the Company’s own account and the Participant shall have no right, title or interest therein.
Accordingly, each Participant is solely an unsecured creditor of the Company with respect to any
amount distributable to him under the Plan




4.3 Fixed Rate of Return



In lieu of designating that all or a portion of a Participant’s Account be deemed to be invested in
one or more Permitted Investments pursuant to Section 4.1, the Company may elect to set a fixed
rate of return for any Plan Year, in its discretion, based on current market conditions, investment
returns available elsewhere, the financial position of the Company, the performance of the
Participants and the overall compensation of the Participants. Such fixed rate of return shall be
credited on a regular basis during the Plan Year, and at a minimum once per year, not later than
the last day of the Plan Year, and shall be applied to the balance of a Participant’s Account
determined as of the date such return is credited.




4.4 Crediting of Contributions



The Company will credit Contributions (if any) to a Participant’s Contributions Account within
a reasonable period following the last day of each Plan Year.



ARTICLE V

Distribution of Account Balances





5.1 Vesting



A Participant’s Account Balance is at all times 100% vested and nonforfeitable and shall be
distributable to the Participant or, in the event of the Participant’s death, to his Beneficiary,
as provided in Section 5.2 below, subject however, to the provisions of this Plan (including those
provisions limiting a Participant’s rights to those of an unsecured creditor of the Company).




5.2 Timing of Distribution



Unless sooner paid under Section 5.4 (relating to involuntary distributions), each
Participant’s Account Balance will be paid to him or her (or to his or her Beneficiary in the case
of his or her death) as soon as practicable following the earliest of his or her termination from
employment (for any reason or no reason), Disability, or death, but not later than the latest of
(i) the last day of the calendar year in which such event occurs or (ii) the 15th day of
the third month following such event. Any termination of employment triggering payment of benefits
under this Section 5.2 must constitute a “separation from service” within the meaning of Treas.
Reg. § 1.409A-1(h) before distribution of such benefits can commence. For purposes of
clarification, this paragraph shall not cause any forfeiture of benefits on the part of the
Participant, but shall only act as a delay until such time as a separation from service occurs.


 


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5.3 Form of Distribution of Account Balances



Each Participant’s Account Balance will be distributed to him of her, or to his or her
Beneficiary in the case of his or her death, in cash (and not in kind) as a lump sum payment. The
lump sum payment will be made on the date provided in Section 5.2.




5.4 Involuntary Distributions



Despite any contrary provision of this Article V, the Committee may on its own initiative
authorize and direct the Company to distribute to any Participant (or to a designated Beneficiary
in the event of the Participant’s death) all or any portion of his or her Account:




(a) To enable him or her to pay income taxes due in the event that any such tax is due
prior to the occurrence of a distribution event under Section 5.2, provided that the amount
of such payment may not be more than an amount equal to the income tax withholding that
would have been remitted by the Company if there had been a payment of wages equal to the
income includible under Code § 409A; and




(b) In connection with a change in applicable law, a published ruling or similar
announcement issued by the Internal Revenue Service, a regulation issued by the Secretary of
the Treasury, a decision by a court of competent jurisdiction involving the Participant or
his or her Beneficiary, or a closing agreement involving the Participant or his Beneficiary
under Code § 7121 approved by the Internal Revenue Service, provided that the Committee
determines that the Participant or Beneficiary, as the case may be, has or will recognize
income for federal income tax purposes with respect to amounts deferred under this Plan
prior to the time such amounts otherwise would be paid under this Plan.




5.5 Designation of Beneficiaries



Each Participant may name any person (who may be named concurrently, contingently or
successively) to whom the Participant’s Account Balance under the Plan is to be paid if the
Participant dies before such Account Balance is fully distributed. Each such Beneficiary
designation will revoke all prior designations by the Participant, shall not require the consent of
any previously named Beneficiary, shall be in a form prescribed by or otherwise acceptable to the
Committee and will be effective only when filed with the Committee during the Participant’s
lifetime. If a Participant fails to designate a Beneficiary before his death, as provided above,
or if the Beneficiary designated by a Participant dies before the date of the Participant’s death
or before complete payment of the Participant’s Account Balance, the Committee, in its discretion,
may pay the Participant’s Account Balance to either (i) one or more of the Participant’s relatives
by blood, adoption or marriage and in such proportions as the Committee determines, or (ii) the
legal representative or representatives of the estate of the last to die of the Participant and his
designated Beneficiary.


 


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ARTICLE VI

Establishment of Trust





6.1 Establishment of Trust



The Company may, in its sole discretion, establish a grantor trust (as described in Code §
671) for the purpose of accumulating assets to provide for the obligations hereunder. The assets
and income of such trust shall be subject to the claims of the general creditors of the Company.
The establishment of such a trust shall not affect the Company’s liability to pay benefits under
this Plan, except that any such liability shall be offset by any payments actually made to a
Participant under such a trust. If such a trust is established, the amount to be contributed
thereto shall be determined by the Company and the investment of such assets shall be made in
accordance with the trust document.




6.2 Status of Trust



Participants shall have no direct or secured claim in any asset of the trust or in specific
assets of the Company and will have the status of general unsecured creditors of the Company for
any amounts due under this Plan. The assets and income of the trust will be subject to the claims
of the Company’s creditors as provided in the trust document



ARTICLE VII

Amendment and Termination





7.1 Amendment



The Company, in its discretion, has the right to amend the Plan from time to time, except that
no such amendment shall, without the consent of the Participant to whom deferred compensation has
been credited to any Account under this Plan, adversely affect the right of the Participant (or his
Beneficiary) to receive payments of such deferred compensation under the terms of this Plan, nor
may such amendment violate any applicable requirement of law.




7.2 Plan Termination



The Company may, in its discretion, terminate the Plan at any time, however, no termination of
this Plan shall alter the right of a Participant (or his Beneficiary) to payments of deferred
compensation previously credited to such Participant’s Account under the Plan, nor will it alter or
accelerate the timing of distributions in a manner that is inconsistent with the requirements of
Code § 409A(a).


 


5









 





ARTICLE VIII

Administration





8.1 Administration of the Plan



The Plan shall be administered by the Committee. The duties and authority of the Committee
under the Plan shall include:




(a) The interpretation of the provisions of the Plan;



(b) The adoption of any rules and regulations which may become necessary or advisable in the
operation of the Plan;



(c) The making of such determinations as may be permitted or required pursuant to the Plan;
and



(d) The taking of such other actions as may be required for the proper administration of the
Plan in accordance with its terms.



Notwithstanding the generality of the foregoing, the Committee will interpret, construe, and
administer the Plan in a manner that satisfies the requirements of (a) Code § 409A(a)(2), (3) and
(4), (b) Treas. Reg. § 1.409A-1 et seq., and (c) other applicable authority issued by the Internal
Revenue Service and the U.S. Department of the Treasury.




8.2 Decisions of the Committee



Any decision of the Committee with respect to any matter within the authority of the Committee
shall be final, binding and conclusive upon the Company and each Participant, former Participant,
designated Beneficiary, and each person claiming under or through any Participant or designated
Beneficiary; and no additional authorization or ratification by the Board of Directors or
stockholders of the Company shall be required. Any action taken by the Committee with respect to
any one or more Participants shall not be binding on the Committee as to any action to be taken
with respect to any other Participant. A member of the Committee may be a Participant, but no
member of the Committee may participate in any decision directly affecting his rights or the
computation of his benefits as an individual Participant under the Plan. Each determination
required or permitted under the Plan shall be made by the Committee in the sole and absolute
discretion of the Committee.




8.3 Review of Benefit Determinations



If a claim for benefits made by a Participant or his or her Beneficiary is denied, the
Committee shall within 90 days (or 180 days if special circumstances require an extension of time)
after the claim is made furnish the person making the claim with a written notice specifying the
reasons for the denial. Such notice shall also refer to the pertinent Plan provisions on which the
denial is based, describe any additional material or information necessary for properly completing
the claim and explain why such material or information is necessary, and explain the Plan’s claim
review procedures. If requested in writing, the Committee shall afford each claimant whose claim
has been denied a full and fair review of the Committee’s decision
and, within 60 days (120 days if special circumstances require additional time) of the request for
reconsideration of the denied claim, the Committee shall notify the claimant in writing of the
Committee’s final decision.


 


6









 





ARTICLE IX

Definitions





9.1 Account



“Account” means a bookkeeping account maintained on behalf of each Participant reflecting the
amount of the Contributions credited on behalf of such Participant pursuant to Section 3.1, as
adjusted to reflect income, gains and losses under Article IV.




9.2 Account Balance



“Account Balance” means the value, as of a specified date, of a Participant’s Account.



9.3 Affiliate



“Affiliate” means and includes any corporation, limited liability company or other person that
directly, or indirectly through one or more intermediaries, controls or is controlled by, or is
under common control with, the Company.




9.4 Beneficiary



“Beneficiary” means the person or persons designated by a Participant, or otherwise entitled,
to receive any amount credited to his Account that remains undistributed at his death, as
determined per Section 5.5 hereof.




9.5 Code



“Code” means the Internal Revenue Code of 1986, as amended.



9.6 Committee



“Committee” means the persons who have been designated by the Board of Directors of the
Company to administer the Plan. If no persons have been designated by the Board of Directors of the
Company to administer the Plan, the full Board of Directors of the Company shall constitute the
Committee for purposes of this Plan.




9.7 Company



“Company” means National Mentor Holdings, LLC, a Delaware limited liability company, and its
successors or assigns.




9.8 Contributions



“Contributions” means the contributions made on behalf of a Participant pursuant to Section
3.1.


 


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9.9 Disability



“Disability” means that a Participant is (i) unable to engage in any substantial gainful
activity by reason of any medically determinable physical or mental impairment which can be
expected to result in death or can be expected to last for a continuous period of not less than 12
months, or (ii) by reason of any medically determinable physical or mental impairment which can be
expected to result in death or can be expected to last for a continuous period of not less than 12
months, receiving income replacement benefits for a period of not less than 3 months under an
accident and health plan covering the Company’s employees.




9.10 ERISA



“ERISA” means the Employee Retirement Income Security Act of 1974, as amended.



9.11 Participant



“Participant” means any eligible employee of the Company or its Subsidiaries or Affiliates who
is participating under the Plan pursuant to Article III,




9.12 Permitted Investment



“Permitted Investment” means such funds, investments or other assets as may be approved by the
Committee from time to time for purposes of this Plan.




9.13 Plan



“Plan” means “National Mentor Holdings, LLC Executive Deferred Compensation Plan,” as (i)
originally adopted (as the National Mentor, Inc. Executive Deferred Compensation Plan) as of March
9, 2001, (ii) amended and restated as of January 1, 2006, January 1, 2009 and January 1, 2011 and
(iii) as subsequently amended from time to time.




9.14 Plan Year



“Plan Year” means the calendar year.



9.15 Subsidiary



“Subsidiary” means, with respect to the Company, any corporation, limited liability company,
partnership, association or other business entity of which (i) if a corporation, a majority of the
total voting power of shares of stock entitled (without regard to the occurrence of any
contingency) to vote in the election of directors, managers or trustees thereof is at the time
owned or controlled, directly or indirectly, by the Company or one or more of the other
subsidiaries of the Company or a combination thereof, or (ii) if a limited liability company,
partnership, association or other business entity, a majority of the limited liability company,
partnership or other similar ownership interest thereof is at the time owned or controlled,
directly or indirectly, by the Company or one or its subsidiaries or a combination thereof. The
Company will be deemed to have a majority ownership interest in a limited liability company,
partnership, association or other business entity if the Company (i) owns a majority of the limited
liability company, partnership, association or other business entity’s gains or losses or (ii)
controls the
managing director or general partner of such limited liability company, partnership, association or
other business entity.


 


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ARTICLE X

General Provisions





10.1 Non-Alienation of Benefits



A Participant’s rights to the amounts credited to his Accounts under the Plan shall not be
grantable, transferable, pledgeable or otherwise assignable, in whole or in part, by the voluntary
or involuntary acts of any person, or by operation of law, and shall not be liable or taken for any
obligation of such person. Any such attempted grant, transfer, pledge or assignment shall be null
and void and without any legal effect.




10.2 Withholding for Taxes



Notwithstanding anything contained in this Plan to the contrary, the Company shall withhold
from any distribution made under the Plan such amount or amounts as may be required for purposes of
complying with the tax withholding provisions of the Code or any State income tax act for purposes
of paying any income, estate, inheritance or other tax attributable to any amounts distributable or
creditable under the Plan.




10.3 Immunity of Committee Members



The members of the Committee may rely upon any information, report or opinion supplied to them
by any officer of the Company or any legal counsel, independent public accountant or actuary, and
shall be fully protected in relying upon any such information, report or opinion. No member of the
Committee shall have any liability to the Company or any Participant, former Participant,
designated Beneficiary, person claiming under or through any Participant or designated Beneficiary
or other person interested or concerned in connection with any decision made by such member of the
Committee pursuant to the Plan which was based upon any such information, report or opinion if such
member of the Committee relied thereon in good faith, or for any other action or omission of the
Committee member made in good faith in connection with the operation of this Plan.




10.4 Plan Not to Affect Employment Relationship



Neither the adoption of the Plan nor its operation shall in any way affect the right and power
of the Company or its Subsidiaries or Affiliates to dismiss or otherwise terminate the employment
or change the terms of the employment or amount of compensation of any Participant at any time for
any reason or without cause. By accepting any payment under this Plan, each Participant, former
Participant, designated Beneficiary and each person claiming under or through such person, shall be
conclusively bound by any action or decision taken or made under the Plan by the Committee.


 


9









 






10.5 Assumption of Company Liability



The obligations of the Company under the Plan may be assumed by any affiliate of the Company,
in which case such affiliate shall be obligated to satisfy all of the Company’s obligations under
the Plan and the Company shall be released from any continuing obligation under the Plan. At the
Company’s request, a Participant or designated Beneficiary shall sign such documents as the Company
may require in order to effectuate the purposes of this Section 10.5.




10.6 Subordination Rights



At the Committee’s request, each Participant or designated Beneficiary shall sign such
documents as the Committee may require in order to subordinate such Participant’s or designated
Beneficiary’s rights under the Plan to the rights of such other creditors of the Company as may be
specified by the Committee.




10.7 Notices



Any notice required to be given by the Company or the Committee hereunder shall be in writing
and shall be delivered in person or by registered or certified mail, return receipt requested. Any
notice given by registered mail shall be deemed to have been given upon the date of registration or
certification by the Post Office, correctly addressed to the last known address (as appearing in
the records of the Committee or the Company) of the person to whom such notice is to be given.




10.8 Gender and Number; Headings



Wherever any words are used herein in the masculine gender they shall be construed as though
they were also used in the feminine gender in all cases where they would so apply; and wherever any
words are used herein in the singular form they shall be construed as though they were also used in
the plural form in all cases where they would so apply. Headings of sections and subsections of
the Plan are inserted for convenience of reference and are not part of the Plan and are not to be
considered in the construction thereof.




10.9 Controlling Law



The Plan shall be construed in accordance with the laws of the State of Delaware, to the
extent not preempted by any applicable federal law.




10.10 Successors



The Plan is binding on all persons entitled to benefits hereunder and their respective heirs
and legal representatives, on the Committee and its successor and on any Employer and its
successor, whether by way of merger, consolidation, purchase or otherwise.


 


10









 






10.11 Severability



If any provision of the Plan shall be held illegal or invalid for any reason, such illegality
or invalidity shall not affect the remaining provisions of the Plan, and the Plan shall be enforced
as if the invalid provisions had never been set forth therein.




10.12 Action by Company



Any action required or permitted by the Company under the Plan shall be by resolution of its
Board of Directors or by a duly authorized committee of its Board of Directors, or by a person or
persons authorized by resolution of its Board of Directors or such committee.




10.13 No Guarantee of Tax Consequences.



No person connected with this Plan, including but not limited to the Company or its officers,
agents or employees makes any representation, commitment or guarantee with respect to the Federal,
state or local income, estate and/or gift tax treatment of any benefit paid hereunder including,
without limitation, Section 409A of the Code.




EXECUTED this 27th day of December, 2011.



	 	 	 	 	 	 	 	 	 
	 	 	National Mentor Holdings, LLC	 	 
	 
	 	 	 	 	 	 	 	 
	 	 	By:	 	/s/ Edward M. Murphy, duly authorized	 	 
	 	 	 	 	 	 	 
	 

	 	 	 	Name:
	 	Edward M. Murphy	 	 
	 

	 	 	 	Title:
	 	Chief Executive Officer	 	 






 


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NATIONAL MENTOR HOLDINGS, LLC




EXECUTIVE DEFERRED COMPENSATION PLAN




Amended and Restated Effective as of January 1, 2011




EXHIBIT A (Schedule of Participants)




	 	 	 	 	 	 	 
	 	 	Contribution rate,	 	 
	 	 	as percentage of	 	 
	 	 	annual base	 	 
	 	 	compensation	 	 
	 	 	(not including	 	 
	Level	 	bonus)	 	Name
	Chief Executive Officer

	 	 	13	%	 	Edward M. Murphy
	 
	 	 	 	 	 	 
	President

	 	 	12	%	 	Bruce F. Nardella
	 
	 	 	 	 	 	 
	Chief Financial Officer

	 	 	11	%	 	Denis M. Holler
	 
	 	 	 	 	 	 
	All other Executive Officers (as
defined in SEC regulations)

	 	 	9	%	 	Jeffrey M. Cohen
(effective November
9, 2011)

Linda DeRenzo 

Kathleen P. Federico 

Robert M. Melia 

David M. Petersen 

Dwight D. Robson
(effective March 4,
2011)
	 
	 	 	 	 	 	 
	Chairman of the Board of Directors

Former Senior Vice President,
Finance Operations

	 	 	*	 	 	Gregory T. Torres

John J. Green








	 	 	 
	*	 	Mr. Torres and Mr. Green are not credited with contributions under the Plan but the amounts
previously credited to their Accounts are eligible to earn a return under the Plan on the same
basis as other Participants.