Document:

Amendment #1 to the General & Administrative Services Agreement re:  Terra Nitro

 Exhibit 10.5 
  
 FIRST AMENDMENT TO GENERAL AND ADMINISTRATIVE 
 SERVICES AGREEMENT REGARDING  
 SERVICES BY TERRA NITROGEN CORPORATION 
  
 THIS FIRST AMENDMENT TO THE GENERAL AND ADMINISTRATIVE SERVICES AGREEMENT
REGARDING SERVICES BY TERRA NITROGEN CORPORATION (this “Amendment”) is made as of September 1, 2005, by and among TERRA INDUSTRIES INC., a Maryland corporation (“Terra”), TERRA NITROGEN CORPORATION, a Delaware
corporation (the “General Partner”) and TERRA NITROGEN GP INC., a Delaware corporation (the “New General Partner”). This Amendment amends the General and Administrative Services Agreement regarding Services by Terra
Nitrogen Corporation, dated as of January 1, 1995 by and between Terra and the General Partner (the “TNC Services Agreement”). Capitalized terms used herein that are not defined herein shall have the meanings ascribed to them in the
TNC Services Agreement. 
  
 WHEREAS, in connection with a
restructuring (the “Restructuring”) intended to create a bankrupt-remote entity to serve as general partner of Terra Nitrogen Company, L.P. and Terra Nitrogen, Limited Partnership (the “Partnerships”), the General
Partner is transferring its general partner interest in the Partnerships to the New General Partner. 
  
 WHEREAS, in connection with the Restructuring, the New General Partner shall provide certain services to Terra as set forth in the TNC Services Agreement.

  
 WHEREAS, the parties hereto desire that the New General
Partner hereby become a party to the TNC Services Agreement upon the same terms and conditions as set forth therein with respect to the General Partner. 
  
 WHEREAS, the General Partner will continue to provide certain services as required by Terra under the TNC Services Agreement following the consummation of
the Restructuring. 
  
 WHEREAS, the parties desire to amend the
TNC Services Agreement on the terms and conditions contained herein. 
  
 NOW, THEREFORE, in consideration of the premises and mutual promises herein made, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows: 
  
 1. Amendment. 
  
 (a) New Party to TNC Services Agreement. The parties hereby agree that
the New General Partner shall hereby become a party to the TNC Services Agreement and provide such services as set forth therein. Such services shall be provided by the New General Partner (in conjunction with the General Partner) to Terra upon the
same terms and conditions as set forth in the TNC Services Agreement with respect to the General Partner. 

 (b) The New General Partner shall observe all of the terms, conditions and obligations of a party to the
TNC Services Agreement and shall be bound thereby as a party to the same extent as though the New General Partner was originally a party thereto. 
  
 2. Scope of Amendment. This Amendment is limited to the matters expressly set forth herein. Except as expressly amended, modified and supplemented
hereby, the provisions of the TNC Services Agreement are and shall remain in full force and effect. 
  
 3. Governing Law. This Amendment shall be governed by and construed in accordance with the laws of the State of Iowa, applicable to contracts made
and to be performed therein. 
  
 4. Headings. The headings
used in this Amendment are for the purpose of reference only and will not affect the meaning or interpretation of any provision of this Amendment. 
  
 5. Counterparts. The parties may execute this Amendment in separate counterparts (no one of which need contain the signatures of all parties), each
of which will be an original and all of which together will constitute the same instrument. 
  
 6. Effect of Amendment. Whenever the TNC Services Agreement is referred to in the TNC Services Agreement or in any other agreements, documents and instruments, such reference shall be deemed to be to the TNC
Services Agreement as amended by this Amendment. 
  
 7.
Delivery by Facsimile. This Amendment, to the extent signed and delivered by means of a facsimile machine, shall be treated in all manner and respects as an original and shall be considered to have the same binding legal effects as if it were
the original signed version thereof delivered in person. 
  
 *    *    *    *    * 
  

 2 

 IN WITNESS WHEREOF, the undersigned have executed this First Amendment to TNC Services Agreement as of
the date first written above. 
  

			
	 TERRA INDUSTRIES INC.

		
	By:	 	/s/    FRANCIS G. MEYER        
	 Name:
	 	Francis G. Meyer
	 Its:
	 	 Senior Vice President and
 Chief Financial Officer

	
	 TERRA NITROGEN CORPORATION

		
	By:	 	/s/    FRANCIS G. MEYER        
	 Name:
	 	Francis G. Meyer
	 Its:
	 	Vice President
	
	 TERRA NITROGEN GP INC.

		
	By:	 	/s/    MARK A. KALAFUT        
	 Name:
	 	Mark A. Kalafut
	 Its:
	 	 Vice President, General Counsel and
 Corporate SecretaryProfit Incentive Plan--Employees

 Exhibit 10.T 
  
 C-COR Incorporated 
 PROFIT INCENTIVE PLAN (PIP) 
 FISCAL YEAR 2006 
  

	1.	Conceptual Basis of the Plan 

  
 The PIP plan is based upon the achievement of specific corporate financial goals as established on an annual basis by the Board of Directors. The plan allows eligible
employees to share in the successes of the company, while balancing the financial needs of the company to re-invest profits in future operations. The main aspects of the plan are: 
  
 1) Maximum payout (including fringes/taxes) will be 25% of cash flow from operations* during the measurement period. 
  
 2) A PIP payment pool is funded based on 50% of earned profits above the minimum profit
threshold approved by the Board of Directors for FY06. The PIP payment pool is divided into two specific payment types: bonus payments and incentive payments. 
  

3) A bonus payment pool will be created beginning at achievement of 80% or greater of corporate financial goals. The corporate goal will be income from operations** as
approved by the Board of Directors for FY06. Any payment or participation by employees will be at management discretion with a maximum payment of 15% of an employee’s base pay. 
  
 4) An incentive payment pool will be created beginning at achievement of 90% or greater of corporate financial goals. The corporate goal
will be income from operations** as approved by the Board of Directors for FY06. If a payment is approved, all eligible employees will receive a targeted incentive payment based upon their identified percentage of base wages. 
  

	2.	Participant Eligibility 

  
 Full-time, active employees and part-time, active employees (working a minimum of 20 hours per week/1040 hours per year) of C-COR, Broadband Management Solutions, LLC,
Stargus, Inc., C-COR Electronics Canada Inc., C-COR Solutions Pvt. Ltd. and individuals within subsidiary groups who are specifically identified as key management/ technical leadership are eligible for this program. 
  
 The following employees are not eligible: 
  

	 	•	 	Employees on Sales/Marketing Commission or Incentive Plans 

  

	 	•	 	Employees who are provided a specifically identified, alternative incentive bonus 

  

	 	•	 	Temporary Agency Employees, Independent Contractors, Co-ops and Interns 

  

	 	•	 	Employees paid on a piece rate basis 

  

	 	•	 	Employees from non-US operations unless specifically identified above as being eligible 

  

	3.	Definition of base wages 

  
 Base wages are defined as the total base wages of an employee at the end of each measurement period, not including any special compensation such as the reimbursement of
moving expenses, one-time bonuses, or the exercise of stock options or wages paid through disability, workers’ compensation or other third-parties. Base wages do not include overtime, however shift differential will be included in the
calculation of base wages when applicable. If an employee does not receive wages from C-COR during the measurement period due to disability, workers’ compensation, FMLA, Military Leave or other circumstances, only wages paid directly by C-COR
will be considered to be included for the purposes of calculating an incentive or bonus payment. 

 New Hires within the Fiscal Year and / or Terminated Employees – 
  
 An employee is eligible for an Incentive payment if they have worked at least one full
fiscal quarter during the measurement period (defined in section 4 below) and are on the payroll at the end of the fiscal measurement period (defined in section 4 below). Employees who are impacted by a reduction-in-force during the measurement
period are eligible for a pro-rated incentive payment, if a payment is ultimately approved at the end of the measurement period by the Compensation Committee/Board of Directors, if they have worked at least one full fiscal quarter during the
measurement period and agree to sign a general release agreement. The formula for calculating an incentive payment takes into account the pro-rationing of the payment amount to reflect the amount of time the individual was actively employed during
the payment period. 
  

	4.	Creation of PIP pool 

  
 The PIP pool is calculated as 50% of the profit achieved above the minimum established threshold. The Board of Directors approves the minimum threshold for profit for FY06 as a part of the financial plan. The PIP pool
is broken into two distinct components: Incentive payments and Bonus Payments. The portion of the PIP pool provided to each of these components is dependent upon the percentage of goal achievement as shown below: 
  

			
	 Total Goal Achievement %

	  	 PIP Payment

		
	Less than 80% of goal	  	0% PIP pool created
		
	80%-89.9% of goal	  	100% of PIP pool is allocated to Bonus Payments
		
	90-110% of goal	  	 Total PIP pool is allocated as shown below:
 80% of
PIP pool is allocated to Incentive Payments
 20% of PIP pool is allocated to Bonus Payments

		
	110.1% to 120% of goal	  	Additional PIP pool above 110% goal achievement is allocated 100% to Bonus Payments

  
 Incentive Payments 

 
 Timing and Measurement Periods: Achievement of financial metrics versus
established goals will be reviewed based on two separate measurement periods during FY06. The first review will take place after the completion of the 1st and 2nd quarters of FY06 and the second at the completion of the 3rd and 4th quarters of FY06.
Following the audit (or review, in the case of interim financial statements) of the financial statements, the Compensation Committee will review any applicable PIP calculations for potential payment. All decisions made by the Compensation Committee
and/or the Board of Directors are final and binding (see Administration section 6 of this document). Any payment approved will be disbursed to all eligible employees as soon as practical following Compensation Committee and/or Board of Directors
approval. 
  

			
	Measurement Periods:	  	June 25, 2005 to December 23, 2005
	 	  	December 24, 2005 to June 30, 2006

 Calculation of Payments: 
  

1) Maximum payout (including fringes/taxes) will be 25% of cash flow from operations* during the measurement period. If this results in a reduction of the incentive
pool, it will be pro-rated over eligible recipients. 
  
 2) Payment calculations
will be based on Total Goal Achievement % with associated Incentive payments as defined below: 
  

			
	 Total Goal Achievement %

	  	 PIP Payment

		
	100% achievement of goal	  	 Incentive pool is distributed based upon targeted % of employee’s base wages earned during measurement period
 5%-24% of base wages dependent upon level of position and pro-rated across eligible salary base.

		
	Less than 90% of goal	  	0% payment
		
	90-99.9% of goal	  	Straight-line calculation of multiplier with minimum of 50% at 90% of goal achievement and pro-rated across eligible salary base.
		
	101% to 110% of goal	  	Straight-line calculation of multiplier with maximum of 150% at 110% of goal achievement and pro-rated across eligible salary base.

  
 Bonus Payments 
  
 Timing and Measurement Periods: Achievement of financial metrics versus established
goals will be reviewed on an annual basis at the end of FY06. Following the audit of the financial statements, the Compensation Committee will review any applicable PIP calculations for potential payment. All decisions made by the Compensation
Committee and/or the Board of Directors are final and binding (see Administration section 5 of this document). Any payment approved will be disbursed by management on a discretionary basis to identified employees as soon as practical following
Compensation Committee and/or Board of Directors approval. 
  

			
	Measurement Period:	  	June 25, 2005 to June 30, 2006

  
 Calculation of Payments:

  
 1) Maximum payout (including fringes/taxes) will be 25% of cash flow from
operations* during the measurement period. Any reduction due to cash flow will reduce the pool available for distribution as bonus payments. 
  
 2) Maximum discretionary bonus payment will be 15% of employee’s base wages in addition to any applicable Incentive Payment awarded. 

	5.	Administration 

  
 The Compensation Committee of the Board of Directors oversees the Plan. The Compensation Committee and/or its delegate(s) are responsible for administration of the plan. 
  
 Subject to the provisions of the Plan, the Compensation Committee and/or its delegate(s)
shall have the sole authority and discretion: 
  

	 	i)	to construe and interpret the Plan; 

  

	 	ii)	to determine and approve the amount of payments to be made within the Plan guidelines and to refer any exceptions or items requiring further review to the Board of Directors for
approval; 

  

	 	iii)	to determine and approve the status and rights of any participant or beneficiary to payments under the Plan; 

  

	 	iv)	to decide all questions concerning the Plan and to make all other determinations and to take all other steps necessary or advisable for the administration of the Plan.

  
 All decisions made by the Compensation Committee and/or its
delegate(s) or the Board of Directors pursuant to the provisions of the Plan shall be final, conclusive, and binding upon all parties. The Compensation Committee has complete discretion in administering and interpreting the PIP Plan and in granting
or denying any payments described within the plan regardless of the financial calculations presented. 
  

	6.	Right to Withhold Taxes 

  
 The Company shall have the right to withhold such amounts from any payment under this Plan as it determines necessary to fulfill any federal, state, or local wage or
compensation withholding requirements. 
  

	7.	Non-Transferability of Rights 

  
 A participant’s rights and interests under the Plan may not be assigned or transferred in whole or in part either directly or by operation of law or otherwise
(except in an event of the participant’s death), including, but not limited to, by way of execution, levy, garnishment, attachment, pledge, bankruptcy or in any other manner, and no such rights or interests of any participant under the Plan
shall be subject to any obligation or liability of such participant other than any obligations or liabilities owed by the Participant to the Company. 
  

	8.	No Right to Continued Employment 

  
 Neither the Plan, nor any compensation payable under the Plan, shall confer upon any participant any right to continuance of employment by the Company or any affiliate of
the Company nor shall they interfere in any way with the right of the Company or any affiliate of the Company to terminate any participant’s employment at any time. 

	9.	No Claim Against Assets 

  
 Nothing in this Plan shall be construed as giving any participant or his or her legal representative, or designated beneficiary, any claim against any specific assets of
the Company or any affiliate or as imposing any trustee relationship upon the Company or any affiliate in respect of the participant. 
  
 The Company shall not be required to segregate any assets in order to provide for the satisfaction of the obligations hereunder. If and to the extent that the participant
or his or her legal representative or designated beneficiary acquires a right to receive any payment pursuant to this Plan, such right shall be no greater than the right of an unsecured general creditor of the Company or any affiliate. 

 

	10.	Company’s Books and Records Conclusive 

  
 The Company’s books and records, and internal accounting procedures, will be conclusive for all purposes under the Plan. 
  

	11.	Amendment or Termination 

  
 The Company may at any time, terminate or modify or amend the Plan in any respect, at any time prior to payment for the fiscal year. The Compensation Committee may
consider all applicable fiscal conditions at the time of payment in making its final determinations of payment or non-payment of PIP funds. 
  

	12.	No Other Agreements or Understandings 

  
 Except as expressly provided herein, this Plan represents the sole agreement between the Company and participants concerning its subject matter and it supersedes all
prior agreements, arrangements, understandings, warranties, representations, and statements between the parties concerning its subject matter. 
  

	13.	Governing Law 

  
 The Plan and all actions taken pursuant thereto shall be governed by, and construed in accordance with, the laws of the State of Pennsylvania applied without regard to conflict of law principles. 
  

	*	Cash flow from operations will be measured according to GAAP accounting and will exclude one-time income or expenses. Final determination on inclusion or exclusion of items in
determining achievement of the financial goals will be at the sole discretion of the Board of Directors upon presentation of the relevant information by the officers of the Company. 

  

	**	Income from operations will be measured according to GAAP accounting and will exclude non-cash items (specifically, stock option expense and amortization of intangible assets) and
one-time income or expenses. Final determination on inclusion or exclusion of items in determining achievement of the financial goals will be at the sole discretion of the Board of Directors upon presentation of the relevant information by the
officers of the Company.

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