Document:

LoyaltyOne, Inc. Registered Retirement Savings Plan

 Exhibit 10.1 

GROUP RETIREMENT SAVINGS PLAN 

OF 
 THE
LOYALTY GROUP 
 (the “Group Plan”) 

 
  

The individual 

Retirement Savings Plans (the “Plans”) 

established under the Group Plan 

will be issued by 

Sun Life Assurance Company of Canada (“Sun Life”) 

The Funding Agreement for the Group Plan is Group Annuity 

Policy No. GA 13115-1 (administrative contract No. 18730-G) (the “Policy”) 

 
  
  

	1.	Effective Date  

The effective date of the Group Plan is December 1, 2005. 

 

	2.	Plan Sponsor 

 The
Loyalty Group is the sponsor of the Group Plan and will act as the agent of each individual who becomes enrolled in the Group Plan. 
  

	3.	Enrollment 

 In
order to become enrolled in the Group Plan, an individual must complete the application form approved by the Canada Revenue Agency, together with such other authorizations and designations as may be prescribed. Upon receipt of the required forms,
Sun Life will apply for registration of the Plan as an individual retirement savings plan for such individual (a “Participant”). 
  

	4.	Contributions  

Contributions made to a Plan will be allocated to accounts maintained for the Participant in the funds available under the Policy. The
assets of such funds will be invested in compliance with the provisions of the Income Tax Act (Canada) which apply to registered retirement savings plans. 
  

					
	RSP 272-068 (05/2005)	  	 	  	 

	5.	Payment of Benefits and Refunds  

  

	 	(a)	A Plan will mature on the earlier of the date specified by the Participant and the latest date permitted under the Income Tax Act (Canada) for maturity of retirement
savings plans (the “Plan Maturity Date”), provided that the Participant may not specify a Plan Maturity Date which is prior to the date of termination of the employment of the Participant or, in the case of a spousal Plan, of the
Participant’s spouse with the Plan Sponsor unless Sun Life receives written permission from the Plan Sponsor to terminate the Plan prior to such date. No contributions may be made to the Plan after the Plan Maturity Date. The amount to the
credit of the Plan at the Plan Maturity Date will be used to provide a retirement income, as defined below, (‘Retirement Income’) or the Plan may be amended or revised to provide for the payment or transfer before the Plan Maturity Date,
on the Participant’s behalf, of any such amount to another plan in accordance with Provision 6, or for the payment to the Participant, in a lump sum, of the amount to the credit of the Plan less any amount withheld for income tax purposes.

 “Retirement Income” means 

 

	 	(i)	an annuity commencing at the Plan Maturity Date, and with or without a guaranteed term commencing at the Plan Maturity Date, not exceeding the term referred to in
(ii) immediately below, payable to 

  

	 	(1)	the Participant for the Participant’s life, or 

  

	 	(2)	the Participant for the lives, jointly, of the Participant and the Participant’s spouse and to the survivor of them for the survivor’s life,

  

	 	(ii)	an annuity commencing at the Plan Maturity Date, payable to the Participant, or to the Participant for the Participant’s life and to the spouse after the
Participant’s death, for a term equal to 90 minus either 

  

	 	(1)	the age in whole years of the Participant at the Plan Maturity Date, or 

  

	 	(2)	where the Participant’s spouse is younger than the Participant and the Participant so elects, the age in whole years of the spouse at the Plan Maturity Date,

 issued by a person described in the definition “retirement savings plan” in the Income Tax Act
(Canada) with whom an individual may have a contract or arrangement that is a retirement savings plan, or 
  

	 	(iii)	any combination of (i) and (ii) above. 

The Participant may choose any form of Retirement Income, subject to the following: 

 

	 	(i)	The Retirement Income will be provided by a person (which may be Sun Life) qualified under the Income Tax Act (Canada) to provide a Retirement Income.

  

	 	(ii)	Unless otherwise permitted under the Income Tax Act (Canada), an annuity will be payable in equal annual or more frequent payments during its term.

  

					
	RSP 272-068 (05/2005)	  	2	  	 

	 	(iii)	No annuity that is payable to the Participant or to the spouse of the Participant on the Participant’s death (the ‘Subsequent Participant’) will provide
for periodic payments in a year after the death of the Participant, the aggregate of which exceeds the aggregate of the payments under the annuity in a year before that death. 

Any annuity payments under the Plan not payable to the Participant or spouse of the Participant will be commuted and paid in one lump
sum. Except as provided in the preceding sentence, any annuity purchased from Sun Life under this Provision 5 will be non-commutable. 

If the Participant fails to notify Sun Life, prior to the Plan Maturity Date, of the method of settlement of the amount to the credit of
the Plan chosen, on the Plan Maturity Date, Sun Life may, in its sole discretion, either issue a cheque to provide to the Participant, in a lump sum, the amount to the credit of the Plan, less any amount required to be withheld for income tax
purposes, or transfer the amount to the credit of the Plan to a registered retirement income fund established by Sun Life, and the Participant hereby appoints Sun Life as its attorney in fact to execute all such documents and make such elections as
are necessary to establish and operate the said registered retirement income fund. Upon such transfer, any proceeds of the said registered retirement income fund payable upon the Participant’s death shall become payable to the
Participant’s estate, unless the Participant subsequently designates a beneficiary to receive such proceeds. 
  

	 	(b)	If the Participant dies before settlement has been made in accordance with item (a) above, upon receipt of satisfactory evidence of the Participant’s death
and all legal documents which Sun Life requests, settlement in respect of the amount to the credit of the Participant’s Plan will be paid in one sum. 

  

	 	(c)	The Participant may not withdraw any portion of the amount to the credit of his or her plan prior to the Plan Maturity Date unless Sun Life receives written permission
from the Plan Sponsor. The Plan Sponsor will accept and verify in writing one of the following options: 

  

	 	(i)	no withdrawals may be made until the Plan Maturity Date, 

  

	 	(ii)	no withdrawals may be made until the date of termination of the employment of the Participant or the spouse of the Participant with the Plan Sponsor, as applicable,

  

	 	(iii)	no withdrawals may be made until the date of termination of the employment of the Participant or the spouse of the Participant with the Plan Sponsor, as applicable,
except for withdrawals of amounts arising from contributions made by the Participant or by the spouse of the Participant, as applicable, or 

  

	 	(iv)	withdrawals will be permitted at any time. 

  

	 	(d)	Sun Life shall, upon written request by the Participant or, in the case of a spousal Plan, the Participant’s spouse, pay an amount from the accounts of the Plan to
reduce the amount of tax otherwise payable under Part X.1 of the Income Tax Act (Canada) by the Participant or the Participant’s spouse, as the case may be. In no event will the amount withdrawn exceed the total of the balances in all the
accounts of the Plan. 

  

					
	RSP 272-068 (05/2005)	  	3	  	 

 When referring to the spouse of a Participant, the term “spouse” includes any
person who is recognized as a spouse or common-law partner for the purposes of any provision of the Income Tax Act (Canada) respecting registered retirement savings plans. 

 

	6.	Transfers to Other Plans  

The Plan, if approved in writing by the Plan Sponsor, may be amended or revised to provide for the payment or transfer before the Plan
Maturity Date, on the Participant’s behalf, of any amount to the credit of the Plan to: 
  

	 	(a)	a registered retirement savings plan or registered retirement income fund under which the Participant is the annuitant, or 

 

	 	(b)	a registered retirement savings plan or registered retirement income fund under which the Participant’s spouse or former spouse is the annuitant on marriage
breakdown or the breakdown of a common-law partnership, or 

  

	 	(c)	a registered pension plan for the benefit of the Participant, 

provided the provisions of the Income Tax Act (Canada) are satisfied. 

It is specifically provided, however, that, upon the Participant’s or, in the case of a spousal Plan, the spouse of the
Participant’s ceasing to be an eligible employee or member of the Plan Sponsor or member of the Group Plan, as the case may be: 
  

	 	(i)	no further contributions under the Plan will be accepted by Sun Life after receipt of notice thereof from the Plan Sponsor, and 

 

	 	(ii)	the Participant shall direct Sun Life in writing to amend the Plan to transfer the amount to the credit of the Plan to another issuer, but should the Participant fail
to so direct Sun Life within 30 days of the Participant’s ceasing, or in the case of a spousal Plan, the spouse of the Participant’s ceasing to be an eligible employee of the Plan Sponsor or member of the Group Plan, as the case may be, or
such other period as agreed to between the Plan Sponsor and Sun Life, Sun Life shall be entitled, in its sole discretion, to amend the Plan to transfer such amount to an individual retirement savings plan established by Sun Life under another group
retirement savings plan under which the Participant is the annuitant and for which Sun Life shall apply for registration. The Participant hereby appoints Sun Life as its attorney in fact to execute all such documents and make such elections as are
necessary to establish and operate the said registered retirement savings plan. Upon such transfer, any proceeds payable on the Participant’s death shall become payable to the Participant’s estate, unless the Participant subsequently
designates a beneficiary to receive such proceeds. 

 Any such payment or transfer will be in accordance with the
terms of the Policy and the Plan Sponsor may be advised accordingly. 
  

	7.	Administration 

  

	 	•	 	 Retirement Income under the Plan may not be assigned in whole or in part. 

 

	 	•	 	 No advantage that is conditional in any way on the existence of the Plan shall be extended to the Participant or Subsequent Participant or to a person
with whom the Participant or Subsequent Participant was not dealing at arm’s length, unless such advantage is permitted under the Income Tax Act (Canada). 

 

	 	•	 	 Sun Life is ultimately responsible for the administration of the Plan. 

 

					
	RSP 272-068 (05/2005)	  	4	  	 

	 	•	 	 A Plan may be amended only by Sun Life, with the concurrence of the Canada Revenue Agency. No amendment may be made which would disqualify the Plan as
a registered retirement savings plan under the Income Tax Act (Canada). 

  

	 	•	 	 If the Participant or the Participant’s spouse, as the case may be, ceases to be an eligible employee of the Plan Sponsor or member of the Group
Plan, as the case may be, and an amount to the credit of the Plan remains to provide a Retirement Income, any charges applicable in respect of the Plan, if not paid by the Plan Sponsor, may be assessed against the amount to the credit of such Plan.
The charges will be determined in accordance with Sun Life’s regular scale of charges, any changes to which will be notified in writing to the Plan Sponsor. 

 

	8.	Withdrawal of Plan Sponsor  

Should the Plan Sponsor withdraw as sponsor of the Group Plan, no further contributions may be made in respect of a Participant. Such
withdrawal shall not affect annuities which have commenced prior to the date of withdrawal under any Participant’s Plan nor shall such action affect the amount to the credit of a Participant’s Plan. 

 

	9.	Entire Contract  

The Policy, the Group Plan text, and a Participant’s application constitute the entire contract between the Participant, the Plan
Sponsor and Sun Life. 
  

					
	RSP 272-068 (05/2005)	  	5	  	 

 SUN LIFE ASSURANCE COMPANY OF CANADA 

AMENDMENT NO. 1 

POLICY NO. GA 13115-1 

GROUP RETIREMENT SAVINGS PLAN OF THE LOYALTY GROUP 

All references to “The Loyalty Group” have been changed to “LoyaltyOne, Inc.”. This change impacts all contractual documents for this
policy number. 
 The effective date of this amendment is July 10, 2008. 

 

					
	RSP 272-068 (05/2005)LoyaltyOne, Inc. Deferred Profit Sharing Plan

 Exhibit 10.2 

DEFERRED PROFIT SHARING PLAN FOR EMPLOYEES OF 

LOYALTYONE, INC. 

AS RESTATED JULY 10, 2008 
 DPSP
(11/2007) 

 TABLE OF CONTENTS 

 

			
	 SECTION
	  	PAGE
		
	 I - ESTABLISHMENT OF THE PLAN
	  	1
		
	 II - DEFINITIONS
	  	2
		
	 III - ELIGIBILITY AND MEMBERSHIP
	  	4
		
	 IV - CONTRIBUTIONS
	  	5
		
	 V - PARTICIPANT ACCOUNTS
	  	6
		
	 VI - INVESTMENT OPTIONS
	  	7
		
	 VII - ENTITLEMENT TO BENEFITS
	  	8
		
	 VIII - TIMING AND METHOD OF DISTRIBUTION OF BENEFITS
	  	9
		
	 IX - TRUST FUND
	  	11
		
	 X - ADMINISTRATION OF THE PLAN
	  	12
		
	 XI - MISCELLANEOUS PROVISIONS
	  	13
		
	 XII - AMENDMENT OF THE PLAN
	  	15
		
	 XIII - TERMINATION OF THE PLAN
	  	16

 I - ESTABLISHMENT OF THE PLAN 

 

	1.01	Purpose 

 The Deferred
Profit Sharing Plan for Employees of LoyaltyOne, Inc. (the “Plan”) was established effective April 1, 2000 for the purpose of encouraging eligible employees to save for retirement and, at the same time, share in the profits of the
Company. The Plan forms part of the LoyaltyOne, Inc. Retirement Savings Program, a flexible arrangement providing employees with the opportunity for long-term retirement financial planning. 

With effect from July 10, 2008 the Plan is restated, as set forth herein. 

 

	1.02	Registration 

 The Plan
has been accepted for registration as a “deferred profit sharing plan” under the Income Tax Act (Canada). Continuation of the Plan is subject to retaining such registration. 

The Plan has been administered in accordance with the amended provisions of the Income Tax Act (Canada) and the Regulations thereunder
since January 1, 1991. 
  

 Page  1 

 II - DEFINITIONS 

The following words and phrases, as used herein, shall have the meaning specified below, unless a different meaning is plainly required by the context:

  

	2.01	“Account(s)” means any or all of a Participant’s accounts under the Plan to which are credited Company Contribution(s), forfeitures and earnings thereon.

  

	2.02	“Beneficiary” means such beneficiary as may be designated by a Participant in accordance with the provisions of Section 11.04 hereof to receive any
benefits payable under the Plan in the event of the Participant’s death. 

  

	2.03	“Board of Directors” means the Board of Directors of LoyaltyOne, Inc. 

 

	2.04	“Company” means LoyaltyOne, Inc and any subsidiary or associated companies as designated by the Board of Directors. Any reference in the Plan to any action to
be taken, consent, approval or opinion to be given or discretion or decision to be exercised or made by the Company shall refer to LoyaltyOne, Inc, acting through the Board of Directors or any person or persons authorized by the Board of Directors
for purposes of this Plan. 

  

	2.05	“Company Contribution(s)” means the amount contributed by the Company pursuant to Section 4.01 hereof. 

 

	2.06	“Continuous Service” means uninterrupted employment with the Company and shall include periods of annual vacation and approved leave of absence granted by the
Company. 

  

	2.07	“Disability” means any mental or physical disability certified by a medical practitioner approved by the Company which prevents a Participant from performing
the work for which he was employed or similar work. 

  

	2.08	“Effective Date” means April 1, 2000, or such other later date as may be determined by the Canada Revenue Agency. 

 

	2.09	“Employee” means any person who is employed by the Company. 

  

	2.10	“Fiscal Agent” means Sun Life Assurance Company of Canada, appointed by the Trustee to administer the Plan. 

 

	2.11	“Funding Agreement” means Group Annuity Policy No. GA 13115-1 (administrative contract No. 18729-G) issued by Sun Life Assurance Company of Canada to the
Trustee. 

  

	2.12	“Investment Fund(s)” means any or all of the funds available under the Funding Agreement in which the Trust Fund is invested, as the context requires.

  

	2.13	“Participant” means an Employee who has enrolled in the Plan pursuant to Section III hereof. 

 

	2.14	“Plan” means the Deferred Profit Sharing Plan for Employees of LoyaltyOne, Inc., as restated effective July 10, 2008 and as set forth herein and as
amended from time to time. 

  

	2.15	“Trust Agreement” means the agreement entered into between the Company and the Trustee establishing the Trust Fund, as amended from time to time.

  

	2.16	“Trustee” shall mean a trust company incorporated under the laws of Canada or of a province, or at least three trustees who shall be individuals resident in
Canada, at least one of whom shall be independent of the operations of the Company and not a shareholder thereof, as the Company may appoint from time to time. 

 

 Page  2 

	2.17	“Trust Fund” means the fund established pursuant to the Trust Agreement to which Company Contribution(s) are to be made and from which all benefits under this
Plan are to be paid. 

 Words importing the masculine include the feminine and words importing the singular include the plural,
and vice versa, as the context requires. 
  

 Page  3 

 III - ELIGIBILITY AND MEMBERSHIP 

 

	3.01	Eligibility 

 An Employee
shall be eligible to become a Participant in the Plan upon the completion of 12 months of Continuous Service. 
 An eligible
Employee may become a Participant by enrolling on a form provided by the Company. 
 Notwithstanding the above, no individual who
falls within the definition set out in paragraph 147(2)(k.2) of the Income Tax Act (Canada) (i.e. a person related to the employer) may become a Participant in the Plan. 

 

	3.02	Effect of Re-Employment 

If an Employee terminates his service with the Company and is later rehired, he shall, for purposes of the Plan, be regarded as a new
Employee and his participation in the Plan shall be subject to the requirements of Section 3.01. 
  

 Page  4 

 IV - CONTRIBUTIONS 
  

	4.01	Company Contribution(s) 

  

	 	(a)	The Company Contribution(s) in respect of Participants shall be such amount as the Company in its absolute discretion shall determine and will be made at the end of
each Company fiscal year or within 120 days thereafter. 

  

	 	(b)	The Company Contribution(s) shall be made out of the Company’s profits, either current or accumulated, and shall be remitted to the Trust Fund.

  

	4.02	Maximum Contribution Limits 

The maximum amount that may be contributed by the Company in respect of a Participant in any calendar year is limited to the maximum
amount deductible by the Company as a deferred profit sharing contribution under paragraph 147(5.1)(a), (b) and (c) of the Income Tax Act (Canada). 
  

	4.03	No Employee Contributions 

A Participant is not permitted to make any contributions to the Plan. 

 

 Page  5 

 V - PARTICIPANT ACCOUNTS 

 

	5.01	Accounts 

 Accounts shall
be maintained for each Participant in each of the Investment Funds to which Company Contribution(s) are directed. These Accounts each month will be credited or debited, as the case may be, with: 

 

	 	(a)	Company Contribution(s) made in the name of the Participant in accordance with Section IV; 

 

	 	(b)	Forfeitures (and earnings thereon) allocated to the Participant in accordance with Section 8.03; 

 

	 	(c)	The Account(s)’ share of investment earnings determined in accordance with the terms of the Funding Agreement, and 

 

	 	(d)	Withdrawal payments from the Account(s) in accordance with Section VII. 

  

	5.02	Allocation to Accounts 

Company Contribution(s) will be allocated to the Account(s) of Participants in the year in which they are received by the Trustee.

  

	5.03	Investment Income 

Further to Sections 5.01 and 5.02 above, it is provided that all income received, capital gains made and capital losses sustained by the
trust governed by the Plan shall be allocated to the Participants of the Plan on or before a day 90 days after the end of the year in which they were received, made or sustained, as the case may be, to the extent that they have not been allocated in
years preceding that year. 
  

	5.04	Distribution of Forfeitures 

Any Company Contribution(s) to which the Participant has not acquired vested rights in accordance with Section 7 shall be forfeited
by the Participant and distributed in accordance with Section 8.03. 
  

 Page  6 

 VI - INVESTMENT OPTIONS 

 

	6.01	Investment Funds 

 The
Trustee will invest the Trust Fund in accordance with the Funding Agreement. Under the Funding Agreement, the Fiscal Agent will establish uniform, non-discriminatory rules permitting each Participant from time to time to direct, on a form provided
by the Fiscal Agent, the percentage of his Accounts to be invested in each of the Investment Funds available under the Funding Agreement to which contributions may be directed. 

The value at any date of any Account in an Investment Fund will be determined in accordance with the Funding Agreement. 

 

	6.02	Allocation of Contributions 

The allocation of contributions among the Investment Funds will be as directed by each Participant on the form prescribed by the Fiscal
Agent. Allocations may be changed by Participants at any time by contacting the Fiscal Agent. 
  

	6.03	Transfers between Investment Funds 

Participants will be permitted to make transfers between Investment Funds at any time in accordance with the provisions of the Funding
Agreement. 
  

 Page  7 

 VII - ENTITLEMENT TO BENEFITS 

 

	7.01	Vesting of Account 

 A
Participant will acquire a full vested right to the sum of the balances of his Accounts upon the completion of one year of participation in the Plan. 

Notwithstanding the above, a Participant will have full vested rights to the sum of the balances of his Accounts upon death. 

 

	7.02	Retirement 

 A Participant
who retires under the Company’s retirement pension program shall be entitled to the vested value of his Accounts, as provided in Section 8.01 hereof. 
  

	7.03	Disability 

 A Participant
in receipt of benefits from the Company’s long-term disability program shall be entitled to the vested value of his Accounts, as provided in Section 8.01 hereof. 

 

	7.04	Death 

 Upon the death of
a Participant at any time while in the employment of the Company, his Beneficiary shall be entitled to the vested value of his Accounts, as provided in Section 8.01 hereof. 

 

	7.05	Termination of Employment 

A Participant whose employment with the Company terminates shall be entitled to the vested value of his Accounts, as provided in
Section 8.01 hereof. 
  

	7.06	Withdrawals Prior to Termination of Employment 

A Participant may elect to make one lifetime withdraw of any portion of the vested value of his Account(s) while in the service of the
Company. Any subsequent withdrawal will result in a 1 year suspension of Company contributions. 
  

 Page  8 

 VIII - TIMING AND METHOD OF DISTRIBUTION OF BENEFITS 

 

	8.01	Distribution of Benefits 

Not later than the earlier of 
  

	 	(a)	the latest retirement date required under the Income Tax Act (Canada), and 

 

	 	(b)	90 days after the earliest of the following events, as described in Section VII, 

 

	 	•	 	 retirement, 

  

	 	•	 	 onset of disability, except as provided below, 

  

	 	•	 	 termination of service, 

  

	 	•	 	 death, 

 the
value of the vested portion of the Participant’s Accounts (determined pursuant to Section 5.01 hereof) shall become payable to him or in the event of his death, to his Beneficiary, in the form of a single lump sum cash payment, except that
the Participant or Beneficiary, as the case may be, may elect at any time before the payment of the single lump sum cash payment that all or any part of the amounts payable to him shall be: 

 

	 	(i)	paid in equal cash installments payable not less frequently than annually over a period selected by the Participant or Beneficiary, as the case may be, not exceeding 10
years from the date on which the amount became payable; or 

  

	 	(ii)	paid by the Trustee to a person licensed or otherwise authorized under the laws of Canada or a province of Canada to carry on in Canada an annuities business, to
purchase for the Participant or Beneficiary, as the case may be, an annuity, of a type selected by such person, provided that the annuity shall commence not later than the latest retirement date required under the Income Tax Act (Canada), and that
the guaranteed term of said annuity, if any, shall not exceed 15 years; or 

  

	 	(iii)	subject to subsection 147(19) of the Income Tax Act (Canada), transferred directly to a registered retirement savings plan, registered retirement income fund or a
registered pension fund or plan. 

 Notwithstanding the above, should the Participant fail to make an election by
the latest retirement date required under the Income Tax Act (Canada), the Fiscal Agent shall be entitled, in its sole discretion, to commence paying an annuity for the life of the Participant, in accordance with the Funding Agreement. 

In the case of Disability, the Participant may defer his retirement while he continues to receive long-term disability benefits under any
long-term disability income plan adopted by the Company from time to time, but not beyond the latest retirement date required under the Income Tax Act (Canada). 
  

	8.02	Distribution Constitutes Release 

Any distribution pursuant to the provisions of the Plan, including but not limited to, payment to a Participant who has terminated his
service with the Company or to his Beneficiary or estate, shall, to the extent of such distribution, fully release and discharge the Trustee, the Company and the Fiscal Agent from any and all claims of the Participant, or any person or persons
claiming through the Participant or assuming any claim to his Accounts. 
  

 Page  9 

	8.03	Distribution of Forfeitures 

Any Company Contribution(s) to which the Participant has not acquired vested rights in accordance with Section 7 shall be forfeited
by the Participant and shall be, on or before the last day of December of the year immediately following the calendar year in which the amount became available, and in the absolute discretion of the Company: 

 

	 	(a)	used to satisfy Company Contributions under the Plan; 

  

	 	(b)	reallocated among the active Participants of the Plan in a manner determined by the Company, subject to Section 4.02; or 

 

	 	(c)	returned to the Company. 

 If any
such forfeitures are not used by the last day of December of the year immediately following the calendar year in which the amount became available, such forfeitures (and earnings thereon) will be returned to the Company. 

 

 Page  10 

 IX - TRUST FUND 
  

	9.01	Establishment and Administration of the Trust Fund 

A Trust Fund shall be established with and shall be held and administered by the Trustee, in accordance with the Trust Agreement executed
between the Company and the Trustee. 
  

	9.02	Contributions and Benefits 

Company Contribution(s) shall be paid into the Trust Fund and all of the amounts to be distributed under the Plan shall be paid from the
Trust Fund. 
  

	9.03	Interest in Specific Assets 

Nothing in this Plan or in the Trust Agreement shall be deemed to give any Participant any interest in any specific property of the Trust
Fund or any interest other than his right to receive payments in accordance with the provisions herein contained. 
  

	9.04	No Diversion of Assets 

No part of the corpus or income of the Trust Fund shall be used for, or diverted to, purposes other than for the exclusive benefit of
Participants, their Beneficiaries or estates, except as provided in the Plan. 
  

	9.05	Payment of Expenses 

Expenses incurred in the operation and administration of the Plan shall be paid by the Company. 

Fees in respect of the administration and management of the Investment Funds will be reflected in the value of the Participant’s
Accounts. 
 Any person who is no longer an Employee or the Beneficiary or estate of such person may be responsible for all fees
and expenses incurred in maintaining such person’s Account(s). 
  

 Page  11 

 X - ADMINISTRATION OF THE PLAN 

 

	10.01	Responsibilities 

  

	 	(a)	The Trustee shall have sufficient authority to ensure the implementation and operation of the Plan and the payment of benefits to the Participants and the Beneficiaries
thereunder. 

  

	 	(b)	The Trustee will appoint the Fiscal Agent as its agent for the purposes of the administration of the Plan. 

 

	 	(c)	The Company shall conclusively decide all matters relating to the administration, interpretation and operation of the Plan. 

 

	 	(d)	The Company shall make such rules and regulations relating to the operation of the Plan as it believes to be appropriate and may, from time to time, amend or revoke
such rules and regulations. 

  

	10.02	Records 

  

	 	(a)	The Trustee shall keep or cause to be kept such records as may be necessary or appropriate in the discharge of its duties hereunder. 

 

	 	(b)	Whenever the records of the Company are used for purposes of this Plan, such records shall be conclusive of the facts with which they are concerned.

  

	10.03	Statements 

 Each
Participant shall be issued an annual statement showing his position in the Plan as at the last day of December each year. 
  

	10.04	Information From Participants 

Each Participant shall provide such information as may be required by the Fiscal Agent or the Trustee for purposes of administering the
Plan. 
  

	10.05	Disclosure 

 The Trustee
shall ensure that each new Participant is advised in writing of his rights under the Plan. 
  

 Page  12 

 XI - MISCELLANEOUS PROVISIONS 

 

	11.01	No Expansion of Rights 

Participation in this Plan by an eligible Employee shall not be construed as constituting an enlargement of any rights which the
Participant has apart from this Plan, or as a guarantee of the continued employment of such Participant, nor shall any provision or condition herein contained restrict in any way the right of the Company to terminate such Participant’s
employment. 
  

	11.02	Inalienability of Benefits 

Any benefits payable under the terms of this Plan are for the Participant’s own use and benefit and are not capable of assignment or
alienation and do not confer upon any Participant, personal representative or dependent, or any other person, any right or interest in the benefits or annuity payments, if any, capable of being assigned or otherwise alienated, nor shall any such
benefit be capable of surrender. 
  

	11.03	Ancillary Benefits 

 No
benefit, other than one described in subparagraphs 147(2)(k.1)(i), (ii), (iii) and (iv) of the Income Tax Act (Canada) that is conditional in any way on the existence of the Plan, may be extended to the Participant or to any person with
whom the Participant does not deal at arm’s length. 
  

	11.04	Designation of Beneficiary 

  

	 	(a)	A Participant may during his lifetime, by written notice given to the Fiscal Agent, designate a Beneficiary to receive any benefits payable under the Plan on his death
and may also during his lifetime, by written notice given to the Fiscal Agent, alter or revoke such designation from time to time, subject always to the provisions of any annuity, insurance or other contract or law governing designation of
beneficiaries from time to time in force which may apply to such Participant. Such written notice shall be in such form and shall be executed in such manner as the Fiscal Agent in its discretion may from time to time determine.

  

	 	(b)	If, on the death of a Participant, there shall be no named Beneficiary, or if the designated Beneficiary should not be living, any sums that may be payable on or after
his death shall be paid to the Participant’s estate in a lump sum. 

  

	11.05	Surrender or Assignment 

Notwithstanding any other provision of the Plan, no right of a person under the Plan is capable of any surrender or assignment other than:

  

	 	(i)	an assignment under a decree, order or judgment of a competent tribunal, or under a written agreement, that relates to a division of property between an individual and
the individual’s spouse or common-law partner, or former spouse or common-law partner, in settlement of rights that arise out of, or on a breakdown of their marriage or common-law partnership, 

 

	 	(ii)	an assignment by a deceased individual’s legal representative on the distribution of the individual’s estate, and 

 

	 	(iii)	a surrender of benefits to avoid revocation of the Plan’s registration. 

  

 Page  13 

	11.06	Limitation on Liability 

  

	 	(a)	(i) Except for its wilful misconduct or fraud, the Company shall not be in any way subject to any legal liability to any Participant or anyone claiming under him, for
any cause or reason or thing whatsoever, in connection with the Plan and the Trust Fund. 

  

	 	(ii)	Except for its or their wilful misconduct, gross negligence or fraud, neither the Fiscal Agent, nor the Trustee shall be in any way subject to any legal liability to
any Participant or anyone claiming under him, for any cause or reason or thing whatsoever, in connection with the Plan and the Trust Fund. 

  

	 	(b)	Neither the Trustee, the Fiscal Agent nor the Company guarantee the Trust Fund in any way from loss or depreciation. To the extent permitted by applicable law, the
liability of any of these persons, groups of persons or entities to make any payment under this Plan is limited to the available assets of the Trust Fund. 

  

	11.07	Construction 

 The Plan
and all rights thereunder shall be governed, construed and administered in accordance with the laws of the province of Ontario. 
  

	11.08	Headings 

 The headings in
this Plan are inserted for convenience of reference only and shall not affect the interpretation thereof. 
  

 Page  14 

 XII - AMENDMENT OF THE PLAN 

 

	12.01	Amendment 

 The Company
reserves the right, by action of the Board of Directors, at any time and from time to time, to amend, in whole or in part, any or all of the provisions of the Plan; provided that no such amendment shall make it possible for any part of the Trust
Fund to be used for, or diverted to, purposes other than for the exclusive benefit of the Participants or their respective Beneficiaries and/or estates; nor shall any such amendment operate to deprive any Participant of any benefits previously
vested in him under the Plan. Furthermore, the duties and liabilities of the Trustee under this Plan shall not be altered without its written consent. 
  

	12.02	Revision to Conform with Law 

Notwithstanding the provisions of Section 12.01 above or any other provision of the Plan, the Company reserves the right to modify or
amend this Plan retroactively if necessary, in such manner as it may deem necessary or appropriate to conform with any applicable government legislation or regulations. 
  

 Page  15 

 XIII - TERMINATION OF THE PLAN 

 

	13.01	Continuation of the Plan 

The Company intends to maintain this Plan in force indefinitely, but shall be under no obligation to continue the Plan in effect for any
given length of time and necessarily reserves the right, by action of the Board of Directors, to terminate the Plan at any time should future conditions, in the opinion of the Company, warrant such action. 

 

	13.02	Effect of Plan Termination 

In the event of the termination of this Plan pursuant to Section 13.01 above, all assets of the Trust Fund must and shall, within 90
days thereof, be applied for the benefit of the Participants and their Beneficiaries through the distribution, in accordance with the provisions of Section 8.01 hereof, of their respective share of any funds as at the date of termination.

 Any forfeitures remaining at the Plan termination date shall be in the absolute discretion of the Company: 

 

	 	(a)	reallocated among the Participants of the Plan in a manner determined by the Company, subject to Section 4.02; or 

 

	 	(b)	returned to the Company. 

 If the
distribution of any such forfeitures is not specified by the Company, such forfeitures (and earnings thereon) will be returned to the Company. 
  

	13.03	Limitation of Liability 

No liability shall attach to the Company, the Trustee or the liquidator or trustee in bankruptcy, as the case may be, in connection with
any application or distribution of the Trust Fund in accordance with the provisions of this Section XIII, provided such application or distribution was made in good faith and in accordance with the requirements of the Canada Revenue Agency.

  

 Page  16 

 AMENDMENT NO. 1 

to the 

DEFERRED PROFIT SHARING PLAN FOR EMPLOYEES OF LOYALTYONE, INC. 

(as restated July 10, 2008) 

It is hereby provided that this plan text is amended effective January 1, 2009 in the following respect(s): 

The following is added after the first paragraph in Section 3.01, Eligibility. 

All director level and above executives (SLT) shall be eligible to become a Participant in the Plan immediately. 

 

 Page  1 

 AMENDMENT NO. 2 

to the 

DEFERRED PROFIT SHARING PLAN FOR EMPLOYEES OF LOYALTYONE, INC. 

(as restated July 10, 2008) 

It is hereby provided that this plan text is amended in the following respect(s): 

With effect from June 1, 2009 the following subsection is substituted for Section 7.06: 

 

	7.06	Withdrawals Prior to Termination of Employment 

For ICOM employees: 

A Participant may not elect to withdraw any portion of his Account(s) while in the service of the Company. 

For all other employees: 

A Participant may elect to make one lifetime withdraw of any portion of the vested value of his Account(s) while in the service of the Company. Any
subsequent withdrawal will result in a 1 year suspension of Company contributions. 
  

 Page  1 

 AMENDMENT NO. 3 

to the 

DEFERRED PROFIT SHARING PLAN FOR EMPLOYEES OF LOYALTYONE, INC. 

(as restated July 10, 2008) 

It is hereby provided that this plan text is amended in the following respect(s): 

With effect from January 1, 2010 the following subsection is substituted for Section 7.06: 

 

	7.07	Withdrawals Prior to Termination of Employment 

Subject to Section 7.03, no Participant may elect to withdraw any portion of his Account(s) while in the service of the Company.

  

 Page  1

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