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                                                                               .
                                                                    Exhibit 10.2

                               AVISTA CORPORATION
                      2004 NEO INCENTIVE COMPENSATION TABLE

<TABLE>
<CAPTION>
NAME AND PRINCIPAL POSITION                                       2004 BONUS
---------------------------                                       ----------
<S>                                                               <C>
Gary G. Ely                                                       $249,733
Chairman of the Board, President and
Chief Executive Officer

Malyn K. Malquist                                                  $74,863
Senior Vice President, Chief Financial
Officer and Treasurer

Scott L. Morris                                                    $68,622
Senior Vice President

David J. Meyer                                                     $59,887
Vice President and Chief Counsel for
Regulatory and Governmental Affairs

Ronald R. Peterson                                                 $32,296
Vice President
</TABLE><PAGE>
                                                                               .
                                                                               .
                                                                               .
                                                                    Exhibit 10.3

                               AVISTA CORPORATION
                     2005 NEO PERFORMANCE SHARES GRANT TABLE
<TABLE>
<CAPTION>
NAME AND PRINCIPAL POSITION                                     2005 PERFORMANCE SHARES
---------------------------                                     -----------------------
<S>                                                             <C>
Gary G. Ely                                                                 64,400
Chairman of the Board, President and
Chief Executive Officer

Malyn K. Malquist                                                           15,500
Senior Vice President, Chief Financial
Officer and Treasurer

Scott L. Morris                                                             15,500
Senior Vice President

David J. Meyer                                                               5,300
Vice President and Chief Counsel for
Regulatory and Governmental Affairs

Ronald R. Peterson                                                           5,300
Vice President
</TABLE>

The table above shows information regarding performance shares granted under the
Company's Long-Term Incentive Compensation Plan as approved by the Compensation
& Organization Committee of the Board of Directors on February 10, 2005 to each
executive officer who is expected to be a NEO in the 2005 Proxy Statement. The
actual payment depends on the Company's three-year total shareholder return
compared to the returns reported in the S&P 400 MidCap Utilities Index. Awards
are provided at the end of the three-year period based on the Company's total
shareholder return within the index.

The performance shares will be payable at the Company's option in either cash or
Avista Corporation Common Stock at the end of the three-year cycle on December
31, 2007, and will range from 0 to 150 percent of the grant. To receive 100
percent of the award, the Company must perform at the 55th percentile among the
S&P 400 MidCap Utilities Index. To receive 150 percent of the award, the Company
must perform at or above the 85th percentile ranking. Awards are pro-rated for
performance between the 55th and 85th percentile rankings. Dividend Equivalent
Rights are calculated and paid out in cash when and to the extent the
performance shares are paid.exv10w8wn

 

EXHIBIT 10.8(n)

FOURTEENTH AMENDMENT TO THE

STERLING CHEMICALS, INC.

AMENDED AND RESTATED

SALARIED EMPLOYEES’ PENSION PLAN

WITNESSETH

     WHEREAS, Sterling Chemicals, inc. (the “Employer”) presently maintains the Sterling Chemicals,
Inc. Amended and Restated Salaried Employees’ Pension Plan, effective as of May 1, 1996 (the
Plan”); and

     WHEREAS, the Employer, pursuant to Section 15.1 of the Plan, has the right to amend the Plan
from time to time subject to certain limitations:

     NOW, THEREFORE, the Plan is hereby amended in the following manner:

     Effective as of November 9, 2004, Section 4.5 of the Plan is hereby amended to add the
following paragraph to read as follows:

     Notwithstanding the above, a participant who (a) is at least 50 years of age as of November 9,
2004, (b) is involuntarily terminated other than for cause during the period beginning on November
9, 2004 and ending on December 31, 2004, and (c) executes a release in form and substance
satisfactory to the Company prior to February 15, 2005, may at any time after attaining 55 years of
age commence payment of his Monthly Retirement Income on his or her Early Retirement Date, without
application of the early retirement reduction described in the preceding paragraph.

     Effective as of January 1, 2005, the Plan is amended to freeze benefit accrual. Benefit
accrual will cease for all Participants, by computing their Accrued Benefits as of January 1, 2005,
as if they had terminated from service on such date. This amount shall be referred to as the
“Frozen Benefit.” Each Participant may continue to accrue Vesting Service after January 1, 2005,
in accordance with the existing provisions of the Plan, in order to vest in his Frozen Benefit and
for benefit eligibility purposes.

IN WITNESS WHEREOF, the Employer has executed this Amendment, this

                     day of                                         , 2004.

	 	 	 	 	 
	

	 	STERLING CHEMICALS, INC.
	 	 
	 
	 	 	 	 
	By
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Name:
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Titleexv10w9wa

 

EXHIBIT 10.9(a)

FIRST AMENDMENT TO THE

STERLING CHEMICALS, INC.

PENSION BENEFIT EQUALIZATION PLAN

WITNESSETH

     WHEREAS, Sterling Chemicals, inc. (the “Employer”) presently maintains the Sterling Chemicals,
Inc. Pension Benefit Equalization Plan, effective as of October 1, 1987 (the Plan”); and

     WHEREAS, the Employer, pursuant to Section 6 of the Plan, has the right to amend the Plan from
time to time subject to certain limitations:

     NOW, THEREFORE, the Plan is hereby amended in the following manner:

     Effective as of January 1, 2005, the Plan is amended to freeze benefit accruals. Benefit
accruals will cease for all Participants, by computing their Accrued Benefits as of January 1,
2005, as if they had terminated from service on such date. This amount shall be referred to as the
“Frozen Benefit.” Each Participant may continue to accrue Vesting Service after January 1, 2005,
in accordance with the existing provisions of the Pension Plan, in order to vest in his Frozen
Benefit and for benefit eligibility purposes.

IN WITNESS WHEREOF, the Employer has executed this Amendment, this

                     day of                                         , 2005.

	 	 	 	 	 
	

	 	STERLING CHEMICALS, INC.
	 	 
	 
	 	 	 	 
	By
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Name:
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Titleexv10w10wa

 

EXHIBIT 10.10(a)

FIRST AMENDMENT TO THE

STERLING CHEMICALS, INC.

SUPPLEMENTAL EMPLOYEE RETIREMENT PLAN

WITNESSETH

     WHEREAS, Sterling Chemicals, inc. (the “Employer”) presently maintains the Sterling Chemicals,
Inc. Supplemental Employee Retirement Plan, effective as of January 1, 1989 (the Plan”); and

     WHEREAS, the Employer, pursuant to Section 6 of the Plan, has the right to amend the Plan from
time to time subject to certain limitations:

     NOW, THEREFORE, the Plan is hereby amended in the following manner:

     Effective as of January 1, 2005, the Plan is amended to freeze benefit accruals. Benefit
accruals will cease for all Participants, by computing their Accrued Benefits as of January 1,
2005, as if they had terminated from service on such date. This amount shall be referred to as the
“Frozen Benefit.” Each Participant may continue to accrue Vesting Service after January 1, 2005,
in accordance with the existing provisions of the Pension Plan, in order to vest in his Frozen
Benefit and for benefit eligibility purposes.

IN WITNESS WHEREOF, the Employer has executed this Amendment, this

                     day of                                         , 2005.

	 	 	 	 	 
	

	 	STERLING CHEMICALS, INC.
	 	 
	 
	 	 	 	 
	By
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Name:
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Titleexv10w12wg

 

EXHIBIT 10.12(g)

SEVENTH AMENDMENT TO THE

STERLING CHEMICALS, INC.

SIXTH AMENDED AND RESTATED

SAVINGS AND INVESTMENT PLAN

W I T N E S S E T H:

     WHEREAS, Sterling Chemicals, Inc. (the “Employer”) presently maintains the Sterling Chemicals,
Inc. Sixth Amended and Restated Savings and Investment Plan (the “Plan”); and

     WHEREAS, the Employer, pursuant to Section 16.01 of the Plan, has the right to amend the Plan
from time to time subject to certain limitations.

     NOW, THEREFORE, the Plan is hereby amended in the following manner:

     1. Effective as of January 1, 2005, Section 4.02(b) of the Plan is hereby amended in its
entirety to read as follows:

     (b) Except as otherwise provided in Article V or Article VI, for each pay
period, the Employers will make Employer Matching Contributions under this Plan in
an amount equal to:

	 	(i)  	for Participants who (A) are part of a collective
bargaining unit and who were hired prior to June 1, 2004 or (B) are
rehired by an Employer on or after June 1, 2004 and who must
participate or accrue a benefit in the Sterling Chemicals, Inc. Amended
and Restated Hourly Paid Employees’ Pension Plan or the Sterling
Chemicals, Inc. Amended and Restated Salaried Employees’ Pension Plan
after they are rehired on or after June 1, 2004 due to the requirements
of the break-in-service rules under Section 410(a)(5) of the Code or
Section 202(b) of ERISA with respect to service performed on or after
June 1, 2004, 50% of the Pre-Tax Matched Contributions and After-Tax
Matched Contributions made for such pay period minus the aggregate
amounts of any outstanding Forfeitures; and
	 
	 	(ii)  	for all other Participants, 100% of the Pre-Tax Matched
Contributions and After-Tax Matched Contributions made for such pay
period minus the aggregate amounts of any outstanding Forfeitures.

 

 

	 	   	Employer Matching Contributions for any pay period shall be paid to the Trustee at
the same time and in the same manner as Pre-Tax Matched Contributions and After-Tax
Matched Contributions are paid to the Trustee.

     2. Effective as of January 1, 2005, Section 5.02 of the Plan is hereby amended in its entirety
to read as follows:

     Section 5.02. Pre-Tax Contributions. Each Participant shall specify
the amount by which his or her Eligible Earnings shall be reduced by his or her
Employer and contributed to this Plan on his or her behalf; provided, however, that
such Participant may not direct that more than 20% of his or her Eligible Earnings
be contributed to this Plan as Pre-Tax Contributions or After-Tax Contributions, on
a combined basis. For purposes of this Plan, the term “Pre-Tax Matched
Contributions” means:

	 	(i)  	for Participants who (A) are part of a collective
bargaining unit and who were hired prior to June 1, 2004 or (B) are
rehired by an Employer on or after June 1, 2004 and who must
participate or accrue a benefit in the Sterling Chemicals, Inc. Amended
and Restated Hourly Paid Employees’ Pension Plan or the Sterling
Chemicals, Inc. Amended and Restated Salaried Employees’ Pension Plan
after they are rehired on or after June 1, 2004 due to the requirements
of the break-in-service rules under Section 410(a)(5) of the Code or
Section 202(b) of ERISA with respect to service performed on or after
June 1, 2004, 7% of the Participant’s contributions based upon his or
her Eligible Matched Earnings; and
	 
	 	(ii)  	for all other Participants, 6% of the Participant’s
contributions based upon his or her Eligible Matched Earnings.

Pre-Tax Matched Contributions shall be contributed by the Employer on behalf of a
Participant to such Participant’s Pre-Tax Matched Contributions Account. All
remaining Pre-Tax Contributions made by the Employer on behalf of such Participant
shall be considered “Pre-Tax Supplemental Contributions” and shall be
contributed by the Employer on behalf of such Participant to such Participant’s
Pre-Tax Supplemental Contributions Account.

     3. Effective as of January 1, 2005, Section 6.02 of the Plan is hereby amended in its entirety
to read as follows:

     Section 6.02. After Tax Contributions. Each Participant shall specify
the percentage of his or her Eligible Earnings to be contributed to this Plan;
provided, however, that such Participant may not direct that more than 20% of his or
her Eligible Earnings be contributed as After-Tax Contributions or Pre-Tax

2

 

Contributions, on a combined basis. For purposes of this Plan, the term
“After-Tax Matched Contributions” means:

	 	(i)  	for Participants who (A) are part of a collective
bargaining unit and who were hired prior to June 1, 2004 or (B) are
rehired by an Employer on or after June 1, 2004 and who must
participate or accrue a benefit in the Sterling Chemicals, Inc. Amended
and Restated Hourly Paid Employees’ Pension Plan or the Sterling
Chemicals, Inc. Amended and Restated Salaried Employees’ Pension Plan
after they are rehired on or after June 1, 2004 due to the requirements
of the break-in-service rules under Section 410(a)(5) of the Code or
Section 202(b) of ERISA with respect to service performed on or after
June 1, 2004, 7% of the Participant’s After-Tax Contributions based
upon his or her Eligible Matched Earnings; provided, however, that if
the sum of a Participant’s After-Tax Matched Contributions plus such
Participant’s Pre-Tax Matched Contributions exceeds 7% of such
Participant’s Eligible Matched Earnings, such Participant’s After-Tax
Matched Contributions shall be reduced until such sum equals 7% of such
Participant’s Eligible Matched Earnings; and
	 
	 	(ii)  	for all other Participants, 6% of the Participant’s
contributions based upon his or her Eligible Matched Earnings;
provided, however, that if the sum of a Participant’s After-Tax Matched
Contributions plus such Participant’s Pre-Tax Matched Contributions
exceeds 6% of such Participant’s Eligible Matched Earnings, such
Participant’s After-Tax Matched Contributions shall be reduced until
such sum equals 6% of such Participant’s Eligible Matched Earnings.

     After-Tax Matched Contributions shall be contributed by the Employer on behalf
of a Participant to such Participant’s After-Tax Matched Contributions Account. All
remaining After-Tax Contributions made by the Employer on behalf of such Participant
shall be considered “After-Tax Supplemental Contributions” and shall be
contributed by the Employer on behalf of such Participant to such Participant’s
After-Tax Supplemental Contributions Account.

3

 

     IN WITNESS WHEREOF, the Employer has executed this Seventh Amendment to the Sterling
Chemicals, Inc. Sixth Amended and Restated Savings and Investment Plan on the ___day of
___, 2005.

	 	 	 	 	 
	STERLING CHEMICALS, INC.
	 	 
	 
	 	 	 	 
	By
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Name:
	 	 	 	 
	

	 	 	 	 
	 
	 	 	 	 
	Title
	 	 	 	 
	

	 	 	 	 

4

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