Document:

exv10w7

Exhibit 10.7

3Com Corporation

Section 16 Officer Severance Plan

Plan Document and Summary Plan Description

Amended and Restated Effective January 15, 2009

This Plan Document and Summary Plan Description (“Summary Plan Description”) is for all employees
of 3Com Corporation (“3Com” or the “Company”) who are eligible under the terms of the 3Com Section
16 Officer Severance Plan (the “Section 16 Plan”). All rights to participate in and receive
benefits from the Section 16 Plan are governed solely by the terms and conditions of this Summary
Plan Description. This Summary Plan Description supercedes and replaces all prior plan documents
and summary plan descriptions governing the Section 16 Plan. Severance benefits provided under the
Section 16 Plan are intended to be exempt from Section 409A of the Internal Revenue Code of 1986,
as amended (the “Code”) to the extent permissible under Code Section 409A and regulations issued
thereunder. To the extent severance benefits do not qualify for exemption from Code Section 409A,
the Plan is intended to comply with Code Section 409A and guidance issued thereunder.

I. EFFECTIVE DATE

The Section 16 Plan is hereby amended and restated effective January 15, 2009 or such earlier date
as required to comply with Code Section 409A and guidance issued thereunder.

II. ELIGIBILITY TO PARTICIPATE

Participation in the Section 16 Plan is restricted to employees of 3Com and its U.S. affiliates who
are actively employed and are paid through the Company’s or its U.S. affiliate’s payroll, who have
been designated by the Company, at its discretion and consistent with applicable law, as being
subject to the reporting requirements of Section 16 of the Securities Exchange Act of 1934, as
amended (“Officers”).

III. ELIGIBILITY TO RECEIVE BENEFITS

Officers who are employed by the Company are eligible to receive benefits upon the termination of
their employment with 3Com under following circumstances: (a) an involuntary termination without
Cause; or (b) a Voluntary Termination for Good Reason. The receipt of benefits under the Section
16 Plan will be conditioned upon the Officer’s execution of and compliance with an agreement (the
“Release Agreement”) including, but not limited to, (i) a release of claims against the Company,
its affiliates and representatives; (ii) a non-solicitation provision prohibiting the Officer’s
solicitation of any Company employee, business opportunity, client, customer, account, distributor
or vendor for a period of one (1) year following the Termination Date; and (iii) a non-competition
provision prohibiting the Officer from directly or indirectly engaging in, participating in or
having a material ownership interest in a business in competition with the Company. The form and
language of the Release Agreement shall be determined by the Company in its sole discretion. If
the Release Agreement has not been executed and/or the revocation period stated in the Release
Agreement has not expired by the sixtieth (60th) day following the Termination Date,
severance benefits shall be forfeited. The Release Agreement shall be furnished to the Officer in
sufficient time to enable the Officer to comply with the preceding sentence, taking into account
the period of time that the Officer must be given to consider the terms of the Release Agreement
under any applicable law.

			
	 	 	 
	3Com Corporation Section 16 Officer Severance Plan
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IV. BENEFITS

Provided that the Officer has executed a valid Release Agreement and the applicable revocation
period has expired by the sixtieth (60th) day following the Termination Date, an Officer
who is eligible to receive benefits under the Section 16 Plan will be entitled to receive the
following:

     A. Severance Amounts.

     1. One (1) year of the Officer’s annualized base salary as of the Termination
Date, subject to all applicable taxes and withholdings, with payment commencing
within sixty-five (65) days after the Officer’s Termination Date in substantially
equal installments corresponding to the Company’s normal payroll practices and
continuing for a period of twelve (12) months. Each payment shall be considered a
separate payment and not part of a series of installments for purposes of the
short-term deferral rules under Treasury Regulation Section 1.409A-1(b)(4)(i) and
the exemption for involuntary terminations under separation pay plans under Treasury
Regulation Section 1.409A-1(b)(9)(iii). As a result, the following payments are
exempt from the requirements of Code Section 409A:

     (i) payments that are made by the fifteenth (15th)
day of the third month of the calendar year following the year of
the Officer’s Termination Date, and

     (ii) any additional payments that are made on or before the
last day of the second (2nd) calendar year following the
year of the Officer’s Termination Date and that do not exceed the
lesser of two (2) times: (A) the Officer’s annualized compensation
based upon the annual rate of pay for services provided to the
Company for the Officer’s taxable year that precedes the taxable
year in which the Termination Date occurs (adjusted for any increase
during that year that was expected to continue indefinitely if the
Officer’s employment had not terminated); or (B) the limit under
Code Section 401(a)(17) then in effect.

     Notwithstanding the preceding provisions, to the extent that the payments to be made during
the first six (6) month period following the Officer’s Termination Date exceed the amounts
exempt from Code Section 409A under this paragraph, such payments shall be paid in a single
lump sum on the first (1st) day following the six (6) month anniversary of the
Officer’s Termination Date; and

     2. A pro-rated amount of the Officer’s earned incentive bonus for the bonus period in
which the Termination Date occurs, to be calculated by multiplying the earned bonus amount
(based on the Company’s actual attainment of applicable performance metrics) by a fraction,
the numerator of which shall be the number of calendar days

			
	 	 	 
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between the beginning of the
applicable bonus period to the Termination Date and the denominator of which shall be the
number of calendar days within the applicable bonus period, to be paid within the first
fiscal quarter following the end of the applicable bonus period but, in any event, by the
later of (i) the date that is 2 1/2 months from the end of the Officer’s first taxable year in
which the amount is no longer subject to a substantial risk of forfeiture, or (ii) the date
that is 2 1/2 months from the end of the Company’s tax year in which the amount is no longer
subject to a substantial risk of forfeiture.

     B. Health, Dental & Vision Benefits. Continuation of coverage under the Company’s
health, dental, and vision insurance plans (“Health Care Plans”) pursuant to the Consolidated
Omnibus Budget Reconciliation Act of 1985 (“COBRA”) at the same level of coverage as was provided
to and elected by the Officer as of the Termination Date. If the Officer timely and properly
elects to continue coverage under the Company’s Health Care Plans in accordance with COBRA, the
Company shall continue to pay the Company-paid portion of the premiums for the Officer’s elected
coverage under the Health Care Plans until the earlier of: (i) one (1) year from the Termination
Date, or (ii) the date upon which the Officer becomes eligible for coverage under another
employer’s group health, dental, or vision insurance plan(s). Such benefit is intended to be
exempt from Section 409A of the Internal Revenue Code of 1986, as amended (the “Code), pursuant to
Treasury Regulation Section 1.409A-1(b)(9)(v)(B). The Officer will remain obligated to pay the
unsubsidized portion of the applicable premium(s) in order to continue Company-sponsored coverage.
The Company-paid portion of any premium(s) is subject to change at the Company’s discretion. To be
eligible for continuation of coverage under the Health Care Plans, an Officer must be actively
enrolled in the applicable Health Care Plan(s) as of the Termination Date. For purposes of Title X
of COBRA, the date of the “qualifying event” for the Officer and his/her covered dependents shall
be the Termination Date, and each month of Company-sponsored coverage continuation provided
hereunder shall offset a month of coverage continuation otherwise due under COBRA. Upon the
expiration of the one (1) year period, the Officer will be required to pay 102% of the premium to
continue Company-sponsored coverage. Any continuation of Company-sponsored coverage shall be
governed by COBRA and the terms and conditions of the applicable plan documents.

     C. Life Insurance. Conversion of the Officer’s basic term life insurance in effect
immediately prior to the Termination Date to continue coverage until the earlier of (i) one (1)
year from the Termination Date, or (ii) the date upon which the Officer becomes eligible for
coverage under another employer’s life insurance plan.

     D. Equity Compensation.

          1. Six (6) months of accelerated vesting of outstanding stock options, restricted stock, stock
appreciation rights, and restricted stock units issued to the Officer that are subject to
time-based vesting. The accelerated vesting provided for herein will be effective as of the
Termination Date, with transfer of shares, payment of cash, or removal of restrictions on shares,
whichever applicable, occurring as soon as practicable, but in no event later than the sixtieth
(60th) day following the Officer’s Termination Date. Notwithstanding the foregoing, if
the Employee is a “specified employee” (within the meaning of Treasury Regulation
Section 1.409A-1(i) and as applied according to procedures of the Company) and the award is

			
	 	 	 
	3Com Corporation Section 16 Officer Severance Plan
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subject to Code Section 409A, transfer of shares shall occur on the first market day following the
six (6) month anniversary of the Employee’s termination of employment;

          2. Extension of the exercise period for vested stock options issued to the Officer to the
earlier of: (i) one hundred and sixty-five (165) calendar days from the Termination Date; or (ii)
the original term of the stock option grant.

All other compensation (including, without limitation, salary, bonuses and commissions) and
employee benefits (including, without limitation, short-term and long-term disability insurance,
Paid Time Off accrual, and vesting of equity compensation) will cease on the Officer’s Termination
Date. Payments under the Section 16 Plan will not be subject to 401(k) or Employee Stock Purchase
Plan deductions. Except as provided herein, all equity compensation grants are subject to the
terms and conditions of the applicable plan document(s).

V. DEFINITIONS

     A. “Cause” shall mean (i) an act of theft, embezzlement or intentional dishonesty by the
Officer in connection with his/her employment; (ii) the Officer being convicted of a felony,
(iii) a willful act by the Officer which constitutes gross misconduct and which is injurious to the
Company, or (iv) following delivery to the Officer of a written demand for performance from the
Company which describes the basis for the Company’s reasonable belief that the Officer has not
substantially performed his/her duties, continued violation(s) of the Officer’s obligations to the
Company which are demonstrably willful and deliberate on the Officer’s part.

     B. “Termination Date” shall mean the Officer’s last date of employment with 3Com Corporation
or, if later, the date on which the Officer incurs a separation from service with 3Com Corporation
as defined in Treasury Regulation Section 1.409A-1(h).

     C. “Voluntary Termination for Good Reason” shall mean the Officer’s voluntary
resignation following the initial existence of one or more of the following conditions
arising without the consent of the Officer:

     1. a material diminution in the Officer’s base compensation;

     2. a material diminution in the Officer’s authority, duties, or
responsibilities;

     3. a material change in the geographic location at which the
Officer must perform services; or

     4. any other action or inaction that constitutes a material
breach by the Company of the agreement, if any, under which the
Officer provides services.

     Notwithstanding the forgoing, no such condition described herein shall
constitute a Voluntary Termination for Good Reason unless (i) the Officer has given
written notice to the Company specifying the condition relied upon for such
termination within ninety (90) days of the initial existence of the condition
and

			
	 	 	 
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the Company has been given thirty (30) days to remedy the condition and has not
done so within such thirty (30) days and (ii) the Officer’s Termination Date occurs
within six (6) months of the initial existence of one or more of the conditions
specified.

VI. FUNDING

Benefits provided pursuant to the Section 16 Plan shall be paid solely out of 3Com’s general
assets. 3Com shall not be required to fund or otherwise provide for the payment of benefits
provided hereunder in any other manner.

VII. CLAIMS AND REVIEW PROCEDURES

If an Officer believes that he/she is entitled to a benefit under the Section 16 Plan, or a benefit
in an amount greater than he/she has received, the Officer may file a claim by writing to the
Section 16 Plan Administrator. The Section 16 Plan Administrator is the named fiduciary that has
the discretionary power and authority to act with respect to any appeal from a denial of a claim
for benefits under the Section 16 Plan by performing a full and fair review of the denial, and such
actions shall be final and binding on all persons. Benefits under the Section 16 Plan shall be
payable only if the Section 16 Plan Administrator determines, in its sole discretion, that an
eligible Officer is entitled to them. Any claim must be filed no later than forty-five (45) days
after the Officer’s Termination Date.

     A. Initial Claim. The Section 16 Plan Administrator will notify the Officer in writing within
ninety (90) days (or 180 days if special circumstances require an extension of time for processing
the claim) of receipt of the claim as to whether the claim is granted or denied. Note that if an
extension is necessary, the Section 16 Plan Administrator will provide the Officer with written
notice of the extension (including the circumstances requiring extension and date by which a
decision is expected to be rendered) before the initial ninety (90) day period expires. If the
claim is denied, the Officer will be given (1) specific reasons for the denial, (2) specific
reference to the Section 16 Plan provision(s) on which the denial is based, (3) a description of
any information or material necessary to support the claim and an explanation of why such
information or material is necessary, (4) an explanation of the Section 16 Plan’s claim appeal
procedure (including a statement of the Officer’s right to bring a civil action under the Employee
Retirement Income Security Act of 1974 (“ERISA”) following a denial of the claim upon appeal), and
(5) a statement that the Officer is entitled to receive, upon request and free of charge,
reasonable access to, and copies of all documents, records or other information relevant (as
defined by Department of Labor regulation section 2560.503-1(m)) to the claim.

     B. Appeals. If the claim is denied, the Officer has sixty (60) days after notice of the
denial to file a written appeal with the Section 16 Plan Administrator. During the review process,
the Officer has the right to submit written comments, documents, records, and other information
relating to the claim for benefits, which will be considered without regard to whether such items
were considered in the initial benefit determination. Also, the
Officer may, upon request and free of charge, have reasonable access to, and copies of, all
documents, records and other information relevant (as defined by Department of Labor regulation
section 2560.503-1(m)) to the claim for benefits.

			
	 	 	 
	3Com Corporation Section 16 Officer Severance Plan
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     The Section 16 Plan Administrator will notify the Officer in writing within sixty (60) days
(or 120 days if special circumstances require an extension of time for processing the appeal) of
receipt of the appeal as to its decision on review, unless the Section 16 Plan Administrator
determines that special circumstances exist requiring an extension of time. If the Section 16 Plan
Administrator determines that an extension is necessary, the Section 16 Plan Administrator will
provide the Officer with written notice (including the circumstances requiring the extension and
date by which a decision is expected to be rendered) before the initial sixty (60) day period
expires.

     If the Section 16 Plan Administrator denies the appeal, it will provide a written denial of
the claim upon appeal. The written denial shall include the specific reason or reasons for the
denial, specific references to the Section 16 Plan provisions on which the denial is based, a
statement that the Officer is entitled to receive, upon request and free of charge, reasonable
access to, and copies of all documents, records or other information relevant (as defined in
Department of Labor regulation section 2560.503-1(m)) to the claim, and a statement of the
Officer’s right to bring an action under Section 502(a) of ERISA.

     All determinations, interpretations, rules, and decisions of the Section 16 Plan Administrator
or its delegate shall be conclusive and binding upon all persons having or claiming to have any
interest or right under the Section 16 Plan and shall be given deference in any judicial or other
proceeding.

     C. Exhaustion of Claims Procedures. In no event shall an Officer or any other person be
entitled to challenge a decision of the Section 16 Plan Administrator in court or in any other
administrative proceeding unless and until the claim and appeal procedures described above have
been fully complied with and exhausted.

VIII. ADMINISTRATION

The Section 16 Plan Administrator administers the Section 16 Plan. The Section 16 Plan
Administrator is exclusively authorized to interpret the provisions of this Summary Plan
Description. The Section 16 Plan Administrator’s interpretation and/or application of any term or
provision of the Section 16 Plan shall be final and binding. The Section 16 Plan Administrator
shall have full and unfettered authority and responsibility for administration of the Section 16
Plan, including the discretionary authority to determine eligibility for benefits and amounts of
benefit entitlements and to interpret the terms of the Section 16 Plan.

IX. AMENDMENT AND TERMINATION

The Company reserves the right to amend or terminate the Section 16 Plan at any time, with or
without notice. All material changes to the Section 16 Plan must be approved by the 3Com
Corporation Board of Directors (the “Board”) or the Compensation Committee of the Board.

Information Required By ERISA:

Plan Name

3Com Section 16 Officer Severance Plan

Plan Sponsor

			
	 	 	 
	3Com Corporation Section 16 Officer Severance Plan
	 	Last updated 1/15/09

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3Com Corporation

350 Campus Drive

Marlborough, MA 01752-3064

Plan Administrator

The Section 16 Plan Administrator shall be the Compensation Committee of the Board.
Communications with the Section 16 Plan Administrator must be in writing and addressed to:

Senior Vice President, Human Resources

3Com Corporation

350 Campus Drive

Marlborough, MA 01752-3064

Type of Plan

The Section 16 Plan is a welfare plan providing for severance benefits.

Employer Identification Number

The 3Com Employer Identification Number is 94-2605794. When writing about the Section 16
Plan, an Officer should include this number.

Plan Number

For the purpose of identification, 3Com has assigned the Section 16 Plan the number 517.
All communications concerning the Section 16 Plan should include this reference number.

Service of Legal Process

Service of legal process may be made on the Section 16 Plan Administrator at the address
above.

X. ENTIRE PLAN; AMENDMENTS

This Summary Plan Description contains all the terms, conditions and benefits relating to the
Section 16 Plan. No employee, officer, or director of the Company has the authority to alter, vary
or modify the terms of the Section 16 Plan, other than by means of an authorized written amendment
to the Section 16 Plan approved by the Section 16 Plan Administrator. No oral or
written representations contrary to the terms of the Section 16 Plan and its written amendments
shall be binding upon the Section 16 Plan, the Section 16 Plan Administrator or the Company.

XI. NO CONTRACT OF EMPLOYMENT

Nothing herein is intended to or shall be considered a contract of employment or for any period of
employment or a guarantee of future employment with the Company.

XII. NO ASSIGNMENT OF RIGHTS

No eligible Officer shall have the right to assign, delegate or otherwise transfer, either in full
or in part, any of his/her rights or obligations under the Section 16 Plan and any such assignment,
delegation or other such transfer shall be void.

			
	 	 	 
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XIII. APPLICABLE LAW; VENUE

Except where preempted by ERISA, the Section 16 Plan shall be construed in accordance with, and all
disputes hereunder shall be governed by, the laws of the Commonwealth of Massachusetts without
regard to its conflict of laws rules. All legal actions arising under or relating to the Section
16 Plan shall be subject to the jurisdiction and venue of the United States District Court for the
District of Massachusetts sitting in Boston, Massachusetts.

XIV. ERISA RIGHTS 

If you are an eligible Officer who is a participant in the Section 16 Plan, you are entitled to
certain rights and protections under ERISA.

Receive Information About Your Plan and Benefits. ERISA provides that you are entitled to:

	 	(1)	 	Examine, without charge, at the office of the Section 16 Plan Administrator or
its delegate all Section 16 Plan documents, including copies of any documents filed by
the Section 16 Plan with the U.S. Department of Labor, such as Section 16 Plan
descriptions.
	 
	 	(2)	 	Obtain copies of all Section 16 Plan documents and other Section 16 Plan
information upon written request to the Section 16 Plan Administrator. The Section 16
Plan Administrator may impose a reasonable charge for the copies.
	 
	 	(3)	 	Receive a copy of the Section 16 Plan’s financial report, if any. The Section
16 Plan Administrator may be required by law to furnish each participant with a copy of
the summary annual report.

Prudent Actions By Fiduciaries. In addition to creating rights for the Section 16 Plan
participants, ERISA imposes duties upon the people who are responsible for the operation of the
Section 16 Plan. The people who operate the Section 16 Plan, called “fiduciaries” of the Section
16 Plan, have a duty to do so prudently and in the interest of you and other Section 16 Plan
participants and beneficiaries.

No one may fire you or otherwise discriminate against you in any way to prevent you from obtaining
a benefit or exercising your rights under ERISA.

Enforce Your Rights. If your claim for any Section 16 Plan benefit is denied or ignored, in whole
or in part, you have a right to know why this was done, to obtain copies of documents relating to
the decision without charge, and to appeal any denial, all within certain time schedules.

Under ERISA, there are steps you can take to enforce the above rights. For instance, if you request
materials from the Section 16 Plan and do not receive them within thirty (30) days, you may file
suit in a federal court. In such case, the court may require the Section 16 Plan Administrator to
provide the materials and pay you up to $110 a day until you receive the

			
	 	 	 
	3Com Corporation Section 16 Officer Severance Plan
	 	Last updated 1/15/09

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materials, unless the
materials were not sent because of reasons beyond the control of the Section 16 Plan Administrator.

If you have a claim for a benefit that is denied or ignored, in whole or in part, you may file suit
in a state or federal court. If it should happen that Section 16 Plan fiduciaries misuse the
Section 16 Plan’s money, or if you are discriminated against for asserting your rights, you may
seek assistance from the U.S. Department of Labor or you may file suit in a federal court. The
court will decide who should pay court costs and legal fees. If you are successful, the court may
order the person you have sued to pay these costs and fees. If you lose, the court may order you
to pay these costs and fees, for example, if it finds your claim is frivolous.

Assistance With Your Questions. If you have questions about the statements made in this summary or
your rights under ERISA, you should contact the Section 16 Plan Administrator or the nearest Area
Office of the Employee Benefits Security Administration, U.S. Department of Labor, listed in your
telephone directory, or the Division of Technical Assistance and Inquiries, Pension and Welfare
Benefits Administration, U.S. Department of Labor, 200 Constitution Avenue, Washington, D.C. 20210.

			
	 	 	 
	3Com Corporation Section 16 Officer Severance Plan
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9exv10w8

Exhibit 10.8

3COM CORPORATION

FIRST AMENDMENT TO EMPLOYMENT AGREEMENT

     This AMENDMENT is made and entered into pursuant to the EMPLOYMENT AGREEMENT of April 29, 2008
(the “Agreement”) by and between 3Com Corporation (the “Company”) and Robert Y.L. Mao
(“Executive”).

     WHEREAS, the Company desires to amend the Agreement to comply with Section 409A of the
Internal Revenue Code of 1986, as amended (the “Code”).

     NOW, THEREFORE, it is hereby agreed that the Agreement is amended in the following respects,
effective as of January 1, 2009, or such earlier date as required to comply with Code Section 409A
and guidance issued thereunder.

     1. A new sentence is added at the end of Section 3(b) to read as follows:

     “Annual cash incentives shall be paid in a lump sum as soon as practicable
following the determination that specified goals have been met. In no event shall
payment be made later than March 15th of the year following the year in
which the incentive was earned or, if later, the 15th day of the third
month following the end of the Company’s taxable year following the year in which
the incentive was earned.”

     2. Paragraph (a) of Section 8 is revised in its entirety to read as follows:

     “(a) Termination Without Cause or Resignation for Good Reason other than in
Connection with a Change of Control. If Executive’s employment is terminated by
the Company without Cause or if Executive resigns for Good Reason, and such
termination is not in Connection with a Change of Control, then, subject to Section
8(d), Executive will receive:

     (i) the aggregate of twelve (12) months of Executive’s Base Salary plus
the Target Annual Incentive for the year in which the termination occurs
(less applicable tax withholdings), with payment to occur as follows:

     On the first day following the six (6) month anniversary of Executive’s
termination of employment (as determined pursuant to Treasury Regulation
Section 1.409A-1(h)), Executive shall receive a lump sum equal to the
aggregate amount Executive would have received through such date had
payments commenced upon termination of employment in bi-weekly installments
in accordance with the Company’s normall payroll policies. Thereafter, the
amount remaining shall be paid in bi-weekly installments in accordance with
the Company’s normal payroll policies.

 

 

     (ii) with respect to Executive’s then outstanding, unvested equity awards,
other than performance-based awards, twelve (12) months accelerated vesting, with
payment to occur as follows:

     (a) Awards Exempt from Code Section 409A:

(1) Stock Options: stock options may be exercised pursuant
to paragraph (iii), with underlying shares to be delivered to
Executive as soon as administratively practicable following
Executive’s exercise of such options.

(2) Restricted stock: all restrictions placed upon the shares of stock shall lapse upon Executive’s termination of
employment.

(3) Restricted stock units: shares underlying those
restricted stock units that are exempt from Code Section 409A
shall be transferred to Executive as soon as administratively
practicable, but in no event later than the sixtieth (60th)
day following Executive’s termination of employment.

     (b) Restricted Stock Units Subject to Code Section 409A:
Shares underlying those restricted stock units that are subject to
Code Section 409A shall be transferred to Executive on the first
market day following the six (6) month anniversary of Executive’s
termination of employment.

     (iii) extension of the exercise period for all Executive’s outstanding
stock options to the earlier of 165 calendar days from the date of
termination or the expiration date of the stock options;

     (iv) reimbursement for premiums paid for continued health benefits for
Executive (and any eligible dependents) under the Company’s health plans
until the earlier of (x) eighteen (18) months, payable when such premiums
are due (provided Executive validly elects to continue coverage under the
Consolidated Omnibus Budget Reconciliation Act (‘COBRA’) or (y) the date
upon which Executive and Executive’s eligible dependents become covered
under similar plans; and

     (v) life insurance as set forth in Section 4(c).

     In addition, subject to Sections 8(d), (x) if such termination or resignation
is after April 29, 2009, then Executive’s then outstanding equity from the Stock
Option Grant and the Restricted Stock Grant hereunder shall be accelerated, with the
Restricted Stock Grant payable in full on the first day following the six (6) month
anniversary of Executive’s termination, and (y) if such termination is after

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December 31, 2009, then Executive’s then outstanding equity from the Stock
Option Grant and the Restricted Stock Grant hereunder as well as Executive’s
outstanding equity from any grants made in calendar year 2009 shall be accelerated.
Payment of such equity awards shall be made in full (a) as soon as practicable
following Executive’s termination if an award is exempt from Code Section 409A, or
(b) on the first day following the six (6) month anniversary of Executive’s
termination if an award is subject to Code Section 409A.”

     3. Paragraph (b) of Section 8 is revised in its entirety to read as follows:

     “(b) Termination Without Cause or Resignation for Good Reason in Connection
with a Change of Control. If Executive’s employment is terminated by the
Company without Cause or by Executive for Good Reason, and such termination is in
Connection with a Change of Control, then, subject to Section 8(d), Executive will
receive:

     (i) twenty-four (24) months of Executive’s Base Salary, less applicable
tax withholdings, with payment to occur as follows:

     On the first day following the six (6) month anniversary of Executive’s
termination of employment (as determined pursuant to Treasury Regulation
Section 1.409A-1(h)), Executive shall receive a lump sum equal to the
aggregate amount Executive would have received through such date had
payments commenced upon termination of employment in bi-weekly installments
in accordance with the Company’s normall payroll policies. Thereafter, the
amount remaining shall be paid in bi-weekly installments in accordance with
the Company’s normal payroll policies.

     (ii) two (2) payments each equal to 100% of Executive’s Target Annual
Incentive for the year in which the termination occurs, less applicable tax
withholdings, payable in the Company’s first and third (or vice-versa
depending upon Executive’s termination date) fiscal quarter in accordance
with the Company’s normal annual incentive payment schedule following
Executive’s termination of employment, provided that to the extent that any
such payment would occur within six (6) months following Executive’s
termination, such payment shall be delayed until the first day following the
six (6) month anniversary of Executive’s termination;

     (iii) full vesting with respect to Executive’s then outstanding
unvested equity awards (other than performance-based awards), with payment
to occur as follows:

     (a) Awards Exempt from Code Section 409A:

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(1) Stock Options: stock options may be exercised pursuant
to paragraph (iv), with underlying shares to be delivered to
Executive as soon as administratively practicable following
Executive’s exercise of such options.

(2) Restricted stock: all restrictions placed upon the shares
of stock shall lapse upon Executive’s termination of
employment.

(3) Restricted stock units: shares underlying those
restricted stock units that are exempt from Code Section 409A
shall be transferred to Executive as soon as administratively
practicable, but in no event later than the sixtieth (60th)
day following Executive’s termination of employment.

     (b) Restricted Stock Units Subject to Code Section 409A:
Shares underlying those restricted stock units that are subject to
Code Section 409A shall be transferred to Executive on the first
market day following the six (6) month anniversary of Executive’s
termination of employment.

     (iv) extension of the exercise period for all Executive’s outstanding
stock options to the earlier of 165 calendar days from the date of
termination or the expiration date of the stock options;

     (v) reimbursement for premiums paid for continued health benefits for
Executive (and any eligible dependents) under the Company’s health plans
until the earlier of (x) eighteen (18) months, payable when such premiums
are due (provided Executive validly elects to continue coverage under COBRA
or (y) the date upon which Executive and Executive’s eligible dependents
become covered under similar plans; and

     (vi) life insurance as set forth in Section 4(c).”

     4. Revise Section 8(d) in its entirety to read as follows:

     “(d) Separation Agreement and Release of Claims. The receipt of any
severance other other benefits pursuant to this Section 8 will be subject to
Executive signing and not revoking a separation agreement and release of claims
appended hereto as Exhibit B. For this purpose, Executive commits to signing and
returning the separation agreement and release of claims to the Company no later
than forty-five (45) days after the date of termination of Executive’s employment.
Failure to return the separation agreement and release of claims by the forty-fifth
(45th) day, or revoking the release of claims within the seven (7) day
revocation period, will result in a forfeiture of severance pay.”

4

 

     5. Add a new sentence at the end of Section 9 to read as follows:

     “In no event shall payment be made later than the end of the year following the
year in which Executive remits the related taxes.”

     6. Revise the first sentence of Section 25(a) to read as follows:

     “Notwithstanding anything to the contrary in this Agreement, if Executive is a
‘specified employee’ within the meaning of Section 409A of the Code and the final
regulations and any guidance promulgated thereunder (‘Section 409A’) (and as applied
according to procedures of the Company) at the time of Executive’s termination of
employment (other than due to death), then the severance benefits payable to
Executive under this Agreement, if any, and any other severance payments or
separation benefits payments that may be considered deferred compensation under
Section 409A (together, the ‘Deferred Compensation Separation Benefits’) otherwise
due to Executive on or within the six (6) month period following Executive’s
termination of employment will accrue during such six (6) month period and will
become payable in a lump sum payment (less applicable withholding taxes) on the date
six (6) months and one (1) day following the date of Executive’s termination of
employment.”

* * *

(signature page follows)

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     IN WITNESS WHEREOF, each of the parties has executed this First Amendment to the Agreement, in
the case of the Company by a duly authorized officer, as of the day and year written below.

COMPANY:

3COM CORPORATION

	 	 	 	 	 	 
	By:	/s/ Neal D. Goldman
 

Neal D. Goldman

	 	Date:      12/23/08 
	 	 
	 	 
	 	 	 	 
	EXECUTIVE:
	 	 	 	 
	 	 
	 	 	 	 
	/s/ Robert Y. L. Mao
 

Robert Y.L. Mao

	 	Date:      12/16/08 	 	 

6

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