Document:

EX-10.12

Exhibit 10.12

BANK ONE CORPORATION

STOCK PERFORMANCE PLAN

As Amended and Restated Effective February 20, 2001

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BANK ONE CORPORATION

STOCK PERFORMANCE PLAN

As Amended and Restated Effective February 20, 2001

1. Purpose and History

     The purpose of the BANK ONE CORPORATION Stock Performance Plan (the “Plan”) is to provide
incentives and rewards for selected employees of the Corporation and its Subsidiaries (i) to
support the execution of the Corporation’s business and human resources strategies and the
achievement of its goals and (ii) to associate the interests of Employees with those of the
Corporation’s stockholders. The Plan was originally approved by the stockholders of First Chicago
NBD Corporation on May 10, 1996, assumed by Bank One Corporation on October 2, 1998 and
subsequently amended from time to time. The Plan as set forth herein is an amendment and
restatement, effective February 20, 2001, of the Bank One Corporation Stock Performance Plan.

2. Definitions

	(a)	 	“Award” includes, without limitation, stock options (including
incentive stock options under Section 422 of the Code), stock
appreciation rights, performance share or unit awards, dividend or
equivalent rights, stock awards, restricted share or unit awards, or
other awards that are valued in whole or part by reference to, or are
otherwise based on, the Corporation’s Common Stock (“other Common
Stock-based Awards”), all on a stand alone, combination or tandem
basis, as described in or granted under this Plan.
	 
	(b)	 	“Award Summary” means a written summary setting forth the terms and
conditions of each Award made under this Plan.
	 
	(c)	 	“Board” means the Board of Directors of the Corporation, excluding any
member who is an officer or Employee of the Corporation or who
otherwise would not be considered a “Non-Employee Director” within the
meaning of Rule 16b-3 of the Securities and Exchange Commission.
	 
	(d)	 	“Code” means the Internal Revenue Code of 1986, as amended from time to time.
	 
	(e)	 	“Committee” means the Organization, Compensation and Nominating
Committee of the Board or such other committee of the Board as may be
designated by the Board from time to time to administer this Plan.
	 
	(f)	 	“Common Stock” means the Common Stock, par value $.01 per share, of the Corporation.
	 
	(g)	 	“Corporation” means BANK ONE CORPORATION, a Delaware corporation.
	 
	(h)	 	“Employee” means an employee of BANK ONE CORPORATION or a Subsidiary.
	 
	(i)	 	“Exchange Act” means the Securities Exchange Act of 1934, as amended.
	 
	(j)	 	“Fair Market Value” means the closing price of Common Stock as listed
on the New York Stock Exchange Composite Transaction Tape for the
trading day immediately preceding the valuation date (or, if no
closing price is listed for Common Stock on such date, the next
immediately preceding date for which a closing price is listed);
provided, however, that the Committee may modify the definition of
Fair Market Value with respect to any particular Award.

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	(k)	 	“Participant” means an Employee who has been granted an Award under the Plan.
	 
	(l)	 	“Plan” means the BANK ONE CORPORATION Stock Performance Plan.
	 
	(m)	 	“Plan Year” means a twelve-month period beginning with January 1 of each year.
	 
	(n)	 	“Subsidiary” means any corporation or other entity, whether domestic
or foreign, in which the Corporation has or obtains, directly or
indirectly, an ownership interest of at least 50% by reason of stock
ownership or otherwise.

3. Eligibility

     Any Employee selected by the Committee is eligible to receive an Award. In addition, the
Committee may select those former Employees who have a consulting arrangement with the Corporation
or a Subsidiary whom the Committee determines have a significant responsibility for the success and
future growth and profitability of the Corporation.

4. Plan Administration

	(a)	 	Except as otherwise determined by the Board, the Plan shall be
administered by the Committee. The Board, or the Committee to the
extent determined by the Board, shall periodically make determinations
with respect to the participation of Employees in the Plan and, except
as otherwise required by law or this Plan, the grant terms of Awards
including vesting schedules, price, length of relevant performance,
restriction or option period, dividend rights, post-retirement and
termination rights, payment alternatives such as cash, stock,
contingent awards or other means of payment consistent with the
purposes of this Plan, and such other terms and conditions as the
Board or the Committee deems appropriate.
	 
	(b)	 	The Committee shall have authority to interpret and construe the
provisions of the Plan and the Award Summaries and to make
determinations pursuant to any Plan provision or Award Summary. Any
such interpretation or determination shall be final and binding on all
parties. No member of the Committee shall be liable for any action or
determination made in good faith, and the members shall be entitled to
indemnification and reimbursement in the manner provided in the
Corporation’s Restated Certificate of Incorporation, as it may be
amended from time to time.
	 
	(c)	 	The Committee may designate persons other than its members to carry
out its responsibilities under such conditions or limitations as it
may set, other than its authority with regard to Awards granted to
Employees who are officers or directors of the Corporation for
purposes of Section 16 of the Exchange Act.
	 
	(d)	 	The Committee shall have the authority at any time prior to a Change
of Control (as defined in Section 12 below) to cancel Awards for
reasonable cause and to provide for the conditions and circumstances
under which Awards shall be forfeited.

5. Stock Subject to the Provisions of this Plan

	(a)	 	The stock subject to the provisions of this Plan shall be shares of
authorized but unissued Common Stock and shares of Common Stock held
as treasury stock, subject to adjustment in accordance with the
provisions of Section 10, and subject to Section 5(b) below, the total
number of shares of Common Stock available for grants of Awards in any
Plan Year shall not exceed 2% of the outstanding
Common Stock as reported in the Corporation? Annual Report on Form 10-K for the fiscal year
ending immediately prior to such Plan Year.

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	(b)	 	There shall be available for Awards under the Plan in any Plan Year,
in addition to shares available for grant under paragraph (a) of this
Section 5, all of the following: (i) any unused portion of the limit
set forth in paragraph (a) of this Section 5 for any prior Plan Year;
(ii) shares represented by Awards which are canceled, surrendered,
forfeited, terminated, paid in cash or expire unexercised; (iii) the
excess amount of variable Awards which become fixed at less than their
maximum limitations; (iv) any shares of Common Stock that are used to
pay the purchase price or any withholding taxes associated therewith
upon the exercise of an option, to the extent such shares result in
the grant of a replacement option; provided, however, that the total
number of shares of Common Stock which may be available for Awards
under the Plan Year may not exceed 5% of the outstanding Common Stock
as reported in the Corporation’s Annual Report on Form 10-K for the
fiscal year ending immediately prior to the applicable Plan Year.
	 
	(c)	 	The exercise of an option or stock appreciation right granted in
tandem therewith will reduce proportionately the number of shares
subject to the tandem stock appreciation right or option. In addition,
any shares ceasing to be subject to the related option or right
because of such reduction shall not increase the number of shares of
Common Stock available for future Awards granted under the Plan. The
grant of a performance or restricted share unit Award shall be deemed
to be equal to the maximum number of shares which may be issued under
the Award. Where the value of an Award is variable on the date it is
granted, the value shall be deemed to be the maximum limitation of the
Award. Awards payable solely in cash will not reduce the number of
shares available for Awards granted under the Plan.

6. Awards Under this Plan

     As the Board or Committee may determine, the following types of Awards and other Common
Stock-based Awards may be granted under this Plan on a stand alone, combination or tandem basis:

	(a)	 	Stock Option. A right to buy a specified number of shares of Common
Stock at a fixed exercise price during a specified time, all as the
Committee may determine; provided that the exercise price of any
option shall not be less than 100% of the Fair Market Value of the
Common Stock on the date of grant of such Award; provided further that
no more than 10,000,000 stock options and stock appreciation rights in
the aggregate (except that a stock option issued in tandem with a
stock appreciation right shall be counted as one stock option for
purposes of this maximum) may be granted to any Employee during any
five-year period.
	 
	(b)	 	Incentive Stock Option. An Award in the form of a stock option
which shall comply with the requirements of Section 422 of the Code or
any successor Section of the Code as it may be amended from time to
time. Subject to adjustment in accordance with the provisions of
Section 10, the aggregate number of shares which may be subject to
incentive stock option Awards under this Plan shall not exceed
16,200,000 shares, subject in any Plan Year to the limitations of
Section 5 of this Plan.
	 
	(c)	 	Stock Appreciation Right. A right to receive the excess of the Fair
Market Value of a share of Common Stock on the date the stock
appreciation right is exercised over the Fair Market Value of a share
of Common Stock on the date the stock appreciation right was granted;
provided that no more than 10,000,000 stock options and stock
appreciation rights in the aggregate (except that a stock appreciation
right issued in tandem with a stock option shall be counted as one
stock option for purposes of this maximum) may be granted to any
Participant during any five-year period.
	 
	(d)	 	Restricted and Performance Share. A transfer of Common Stock to a
Participant, subject to such restrictions on transfer or other
incidents of ownership, or subject to specified performance
standards, for such periods of time as the Committee may determine; provided that no more than
5,000,000 performance shares (determined based upon the maximum number of shares of Common
Stock that may be earned) may be granted to any Employee during any five-year period.

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	(e)	 	Restricted and Performance Share Unit. A fixed or variable share or
dollar-denominated unit subject to conditions of vesting, performance
and time of payment as the Committee may determine, which are valued
at the Committee’s discretion in whole or in part by reference to, or
otherwise based on, the Fair Market Value of Common Stock and which
may be paid in Common Stock, cash or a combination of both.
	 
	(f)	 	Dividend or Equivalent Right. A right to receive dividends or their
equivalent in value in Common Stock, cash or in a combination of both
with respect to any new or previously existing Award.
	 
	(g)	 	Stock Award. An unrestricted transfer of ownership of Common Stock
which may only be made to Employees other than Employees who are
officers or directors of the Corporation for purposes of Section 16 of
the Exchange Act.
	 
	(h)	 	Other Stock-Based Awards. Other Common Stock-based Awards which are
related to or serve a similar function to those Awards set forth in
this Section 6.

     No Common Stock shall be issued pursuant to any Award unless consideration at least equal to
the par value thereof has been received by the Corporation in the form of cash, services rendered
or property.

     The Committee may from time to time, establish performance criteria with respect to an Award.
The performance criteria or standards may be based upon (i) earnings per share, (ii) return on
average assets or (iii) return on average equity. Performance standards shall be determined by the
Committee in its sole discretion and may be absolute in their terms or measured against or in
relationship to other companies comparably, similarly or otherwise situated and may be based on or
adjusted for any other objective goals, events, or occurrences established by the Committee,
including earnings, earnings growth, revenues, expenses, stock price, market share, charge-offs,
loan loss reserves, reductions in non-performing assets, return on assets, return on equity or
return on investment, regulatory compliance, satisfactory internal or external audits, improvement
or financial ratings, achievement of balance sheet or income statement objectives, extraordinary
charges, losses from discontinued operations, restatements and accounting changes and other
unplanned special charges such as restructuring expenses, acquisition expenses including goodwill,
unplanned stock offerings and strategic loan loss provisions. Such performance standards may be
particular to a line of business, subsidiary or other unit or may be based on the performance of
the Corporation generally.

7. Award Summaries

     Each Award under the Plan shall be evidenced by an Award Summary. Delivery of an Award Summary
to each Participant shall constitute an agreement, subject to Section 4(d) and Section 9 hereof,
between the Corporation and the Participant as to the terms and conditions of the Award.

8. Other Terms and Conditions

	(a)	 	Assignability. Except to the extent permitted by Rule 16b-3 under
the Exchange Act, or Section 422 of the Code, and as otherwise
provided in the Award Summary, no Award shall be assignable or
transferable except by will, the laws of descent and distribution or
pursuant to a qualified domestic relations order as defined under the
Code, and during the lifetime of a Participant, the Award shall be
exercisable only by the Participant or such Participant’s guardian, legal representative or
assignee under a qualified domestic relations order. In the event that any Award is
transferred as permitted by the preceding sentence, the permitted transferee thereof shall be
deemed the Award recipient hereunder. Stock options, incentive stock options and stock
appreciation rights shall be exercisable during the transferee’s lifetime only by the Award
recipient or by the Award recipient’s guardian, legal representative or similar person.
Notwithstanding the foregoing, effective May 15, 2001, Awards under the Plan shall not be
assignable pursuant to a qualified domestic relations order, nor shall an assignee under a
qualified domestic relations order have any right to exercise an Award hereunder.

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	(b)	 	Termination of Employment. The Committee shall determine the
disposition of the grant of each Award in the event of the retirement,
disability, death or other termination of a Participant’s employment.
	 
	(c)	 	Rights As A Stockholder. A Participant shall have no rights as a
stockholder with respect to shares covered by an Award until the date
the Participant or his nominee, or guardian or legal representative
becomes the holder of record. No adjustment will be made for dividends
or other rights for which the record date is prior to such date.
	 
	(d)	 	No Obligation To Exercise. The grant of an Award shall impose no
obligation upon Participant to exercise the Award.
	 
	(e)	 	Payments By Participants. The Committee may determine that Awards
for which a payment is due from a Participant may be payable: (i) in
U.S. dollars by personal check, bank draft or money order payable to
the order of the Corporation, by money transfers or direct account
debits; (ii) through the delivery or deemed delivery based on
attestation to the ownership of shares of Common Stock with a Fair
Market Value equal to the total payment due from the Participant;
(iii) by a combination of the methods described in (i) and (ii) above;
or (iv) by such other methods as the Committee may deem appropriate.
	 
	(f)	 	Withholding. Except as otherwise provided by the Committee, (i) the
deduction of withholding and any other taxes required by law will be
made from all amounts paid in cash and (ii) in the case of payments of
Awards in shares of Common Stock, the Participant shall be required to
pay the amount of any taxes required to be withheld prior to receipt
of such stock, or alternatively, a number of shares the Fair Market
Value of which equals the amount required to be withheld may be
deducted from the payment. The Committee may provide for shares of
Common Stock to be withheld for tax withholding purposes in excess of
the required minimum amount but not in excess of a Participant’s
maximum marginal tax rate.
	 
	(g)	 	Restrictions on Sale and Exercise. With respect to Employees who
are officers and directors of the Corporation for purposes of Section
16 of the Exchange Act, and if required to comply with rules
promulgated thereunder, (i) no Award providing for exercise, a vesting
period, a restriction period or the attainment of performance
standards shall permit unrestricted ownership of Common Stock by the
Participant for at least six months from the date of grant, and (ii)
Common Stock acquired pursuant to this Plan (other than Common Stock
acquired as a result of the granting of a “derivative security” may
not be sold for at least six months after acquisition.
	 
	(h)	 	Designation of Beneficiaries. Effective May 15, 2001, a Participant
may designate a beneficiary to receive outstanding Awards upon the
Participant’s death. If a Participant fails to designate a
beneficiary, Awards that are outstanding at the time of the
Participant’s death shall be transferred to the Participant’s
surviving spouse (to the extent the Awards do not expire upon the
Participant’s death). If the Participant does not have a surviving
spouse, Awards shall be transferred to the Participant’s estate.

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9. Amendments

     The Board may amend, suspend or discontinue the Plan at any time, and prior to a Change of
Control (as defined in Section 12(b)) amend any or all Award Summaries granted under the Plan to
the extent permitted by law. Any such action of the Board may be taken without the approval of the
Corporation’s stockholders, but only to the extent that such stockholder approval is not required
by applicable law or regulation, including specifically Rule 16b-3 of the Securities and Exchange
Commission.

10. Recapitalization

     The aggregate number of shares of Common Stock as to which Awards may be granted to
Participants, the number of shares thereof covered by each outstanding Award, and the price per
share thereof in each such Award, shall all be proportionately adjusted for any increase or
decrease in the number of issued shares of Common Stock resulting from a subdivision or
consolidation of shares or other capital adjustment, or the payment of a stock dividend or other
increase or decrease in such shares, effected without receipt of consideration by the Corporation,
or other change in corporate or capital structure; provided, however, that any fractional shares
resulting from any such adjustment shall be eliminated. The Committee may also make the foregoing
changes and any other changes, including changes in the classes of securities available, to the
extent it is deemed necessary or desirable to preserve the intended benefits of the Plan for the
Corporation and the Participants in the event of any other reorganization, recapitalization,
merger, consolidation, spinoff, extraordinary dividend or other similar transaction.

11. No Right to Employment

     No person shall have any claim or right to be granted an Award, and the grant of an Award
shall not be construed as giving a Participant the right to be retained in the employ of the
Corporation or a Subsidiary. Further, the Corporation and each Subsidiary expressly reserve the
right at any time to dismiss a Participant free from any liability, or any claim under the Plan,
except as provided herein or in any Award Summary issued hereunder.

12. Change of Control

	(a)	 	A “Change of Control” of the Corporation shall be deemed to have
occurred in accordance with the Change of Control definition and
standards adopted by the Board from time to time.
	 
	(b)	 	The effect of a Change of Control on any and all Awards granted on or
after November 1, 2000 that are outstanding as of the date such Change
of Control occurs shall be set forth in the applicable Award
Summaries, as may be amended from time to time prior to the Change of
Control.
	 
	(c)	 	Notwithstanding anything contained in the Plan or any Award Summary to
the contrary, the effect of a Change of Control on any and all Awards
granted before November 1, 2000 shall be determined in accordance with
the terms of the Plan as in effect prior to November 1, 2000.

13. Governing Law

     To the extent that federal laws do not otherwise control, the Plan shall be construed in
accordance with and governed by the law of the State of Delaware.

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14. Supplemental Plans

     The Board shall have the authority to adopt plans, supplemental to this Plan, covering
Employees residing outside the United States, including but not limited to the United Kingdom.

15. Savings Clause

     This Plan is intended to comply in all aspects with applicable law and regulation, including,
with respect to those Employees who are officers or directors for purposes of Section 16 of the
Exchange Act, Rule 16b-3 of the Securities and Exchange Commission. In case any one or more of the
provisions of this Plan shall be held invalid, illegal or unenforceable in any respect under
applicable law and regulation (including Rule 16b-3), the validity, legality and enforceability of
the remaining provisions shall not in any way be affected or impaired thereby and the invalid,
illegal or unenforceable provision shall be deemed null and void; however, to the extent
permissible by law, any provision which could be deemed null and void shall first be construed,
interpreted or revised retroactively to permit this Plan to be construed in compliance with all
applicable laws (including Rule 16b-3) so as to foster the intent of this Plan.

16. Effective Date and Term

     The effective date of this Plan is May 10, 1996. The Plan shall remain in effect until May 10,
2006 or the date it is earlier terminated by the Board.

8EX-10.13

Exhibit 10.13

BANK ONE CORPORATION

SUPPLEMENTAL SAVINGS AND INVESTMENT PLAN

As Amended and Restated Effective December 31, 2008

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BANK ONE CORPORATION

SUPPLEMENTAL SAVINGS AND INVESTMENT PLAN

Amended and Restated Effective December 31, 2008

          1. Purpose. The purpose of the BANK ONE CORPORATION Supplemental Savings and
Investment Plan (“Supplemental Plan”) was to provide supplemental benefits to certain employees
described in Section 3 below of BANK ONE CORPORATION, a Delaware corporation and any successors
thereto (the “Corporation”) and of its subsidiaries and related entities (each an “Employer”;
collectively, the “Employers”) who were participants in the BANK ONE CORPORATION Savings and
Investment Plan (“SIP”) and whose ability to make contributions to the SIP was limited by operation
of Section 401(a)(17), 401(k)(3), 401(m), 402(g) or 415 of the Internal Revenue Code of 1986, as
amended (the “Code”) (which Code Sections, as used in this Supplemental Plan, shall include any
comparable section or sections of any future legislation that amend, supplement or supersede those
sections). This Supplemental Plan was an amendment and restatement of the First Chicago NBD
Corporation Supplemental Savings and Investment Plan (“FCN Supplemental Plan”) and the BANK ONE
CORPORATION 401(k) Restoration Plan (the “BOC Supplemental Plan”), and was intended to be the
Corporation’s sole vehicle, effective January 1, 2000, for providing benefits that would otherwise
be provided under the SIP but for the aforementioned limitations of the Code. The rights and
benefits of any participant whose employment terminated prior to January 1, 2000 will be governed
by the terms of the FCN Supplemental Plan or the BOC Supplemental Plan, as applicable, as in effect
on the date of the participant’s termination of employment.

     Effective as of July 1, 2004, the Corporation merged into JPMorgan Chase & Co., and all
references herein to the Corporation shall mean, effective as of July 1, 2004, JPMorgan Chase & Co.
and all references to SIP shall mean, effective as of December 31, 2004, JPMorgan Chase 401(k)
Savings Plan. Allocations or credits to the accounts of the participants (other than investment
experience) under this Supplemental Plan ceased as of December 31, 2004. The Supplemental Plan has
separately accounted for any portion of a participant’s account (and investment experience thereon)
that was not vested as of December 31, 2004 and has distributed those amounts subject to Section
409A of the Code as set forth herein in conformity with Section 409A of the Code. As specified
herein, if a Participant was partially or fully vested in his/her account balance as of December
31, 2004, the vested portion of such balance has been grandfathered and shall be distributed in
accordance with those sections herein not related Section 409A.

     Pursuant to final and proposed Treasury Regulations and Internal Revenue Service Notice 2005-1
promulgated under Section 409A of the Code, the Supplemental Plan has been interpreted and operated
in good faith compliance with Section 409A through December 31, 2008. Effective December 31, 2008,
this Supplemental Plan has been amended to reflect changes in tax laws as mandated by Section 409A
of the Code. The Supplemental Plan prior to its amendment and restatement and employee
communications through December 31, 2008 shall constitute the plan for the interim period of good
faith compliance. All sections of the Supplemental Plan that apply to non-vested balances as of
December 31, 2004 shall be interpreted in such a manner as to comply with Section 409A.

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          2. Definitions.

(a) Unless the context clearly implies or indicates the contrary, a word, term or phrase
used or defined in the SIP is similarly used or defined in the Supplemental Plan. The
masculine pronoun whenever used herein is deemed to include the feminine and the singular
shall be deemed to include the plural whenever the context requires.

(b) “Administrator’ means the Administrator of the JPMorgan Chase 2005 Deferred
Compensation Plan.

(c) “Affiliate” has the meaning set forth in the JPMorgan Chase 2005 Deferred Compensation
Plan.

(d) “Separation from Service” has the meaning set forth in the JPMorgan Chase 2005 Deferred
Compensation Plan with respect to any allocations or credits to an account (including
investment experience thereon) of a participant that was not vested as of December 31,
2004.

(e) “Specified Employee” has the meaning set forth in the JPMorgan Chase 2005 Deferred
Compensation Plan.

(f) Effective as of July 1, 2004, “Committee” means the Administrator of the JPMorgan Chase
2005 Deferred Compensation Plan.

          3. Eligibility. Effective as of December 31, 2004, no individual who was not
otherwise participating in the Supplemental Plan on such date shall become a participant in this
Supplemental Plan. A participant in the FCN Supplemental Plan or the BOC Supplemental Plan on
December 31, 1999, who remains employed by an Employer on January 1, 2000, shall become a
participant hereunder, and his account under either such plan shall be transferred to and become
subject to the terms of the Supplemental Plan. Each other individual who, on or after January 1,
2000, is a participant in the SIP shall be eligible to participate in the Supplemental Plan if: (i)
he is a highly compensated employee (as defined under Code Section 414(q); and (ii) his
contributions to the SIP are limited because of the application of Section 401(a)(17), 401(k)(3),
401(m), 402(g) or 415 of the Code.

          4. Participation. Effective as of December 31, 2004, no individual who was not
otherwise participating in the Supplemental Plan on such date shall be become a participant in this
Supplemental Plan. An individual eligible to participate pursuant to Section 3 above shall
participate in the Supplemental Plan automatically pursuant to his election under the SIP and shall
participate in the same manner with the same rights and under the same terms and conditions as his
participation under the SIP, except as may otherwise be prescribed herein. The Committee or its
designee shall notify each participant of his automatic participation.

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          5. Supplemental Benefit. As of December 31, 2004, no further allocations or credits
(other than investment experience) have been made to the accounts of the participants. As of that
date, the account of a participant was separated into a vested portion and non-vested portion and
have been subject to separate recordkeeping. Prior to December 31, 2004, an allocation was made
to the Supplemental Plan account of a participant whenever the amount of Before-Tax Contributions
and/or Matching Contributions that would have otherwise been made under the SIP on his behalf was
limited by operation of Section 401(a)(17), 401(k)(3), 401(m), 402(g) or 415 of the Code. Such
allocation shall equal the amount of Before-Tax Contributions and/or Matching Contributions that
are so limited.

          6. Account Adjustments. A participant in the Supplemental Plan may make an election
to have his account treated as though it were invested in one of the available investment funds,
which shall be designated by the Plan Administrator from time to time. In the absence of such an
election, a participant’s account shall be treated in accordance with a default election
established by the Plan Administrator for such cases. The frequency, timing and form of investment
reallocation directions and restrictions thereon shall be determined by the Plan Administrator.

          7. Distribution of Account Balances — Normal Form. Except as provided in Sections 8,
9, 10 or 11 below, a participant’s account hereunder shall be distributed in cash in one lump sum
payment in the calendar year immediately following the close of the calendar year in which occurs
the participant’s retirement date or effective date of termination of employment, provided that
with respect to any portion of a participant’s account that was not vested as of December 31, 2004,
such portion , including investment experience thereon, shall be distributed in a lump sum in
January of the calendar year following a Separation from Service and except as may be otherwise
specifically provided, Sections 8, 9 or 10 has no application to such portion of a participant’s
account.

          8. Optional Forms of Payment. The optional form of payment under this Section has no
application to the portion of any participant’s account, including investment experience that was
not vested as of December 31, 2004. That amount shall be subject to payment under Section 7. For
any remaining portion of the account, instead of a lump sum payment under Section 7 above, a
participant may, by making a written election prior to the date his employment terminates in
accordance with rules established by the Committee, elect to have his account under the Plan paid
in the form of annual or more frequent installments over a period not less than three nor more than
fifteen years, commencing as soon as practicable after the close of the calendar year in which the
participant’s retirement date or effective date of termination of employment occurs. The Committee
or its designee shall have complete discretion to establish, change or eliminate forms of
distribution and rules pertaining to the election and timing of such distributions.

          9. Survivor’s Benefits. In the case of a participant’s death before distribution of
his entire account balance under the Supplemental Plan, any remaining account balance will be
distributed to the participant’s Designated Beneficiary in a lump sum as soon as practicable
following the participant’s death, provided that any portion of a deceased participant’s account
not vested as of December 31, 2004 (including investment experience) will
be distributed by the later of (i) the calendar year in which death occurs or (ii) the 15th day of
the third month following the date of death. If the participant has no Designated Beneficiary,
benefits under the Supplemental Plan shall be distributed to the surviving spouse of the
participant and, if not, married, the estate of the participant.

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          10. Disability Distribution. A participant who is disabled, within the meaning of
Code Section 401(k)(2)(B), may elect an immediate distribution of his account balance under the
Supplemental Plan; provided that the portion of a participant’s account not vested as of
December 31, 2004 (including investment experience) will be distributed in accordance with Section
7.

          11. Specified Employee. With respect to any participant who is a Specified Employee
as of the date of his/her Separation from Service, the distribution of the portion of such
participant’s account that was not vested as of December 31, 2004 (including investment experience)
will be distributed in a lump sum as of the date specified in Section 7 but not earlier than the
first of the month immediately following six full months from the date of such individual’s
Separation from Service.

          12. No Right to Withdrawal or Receive Loans During Employment. Except as provided in
Sections 10 and 11 above, a participant hereunder shall have no right to receive any form of
distribution, including withdrawals or loans, from the Supplemental Plan prior to his/her
termination of employment with an Employer or in case of any portion of the account that was not
vested as of December 31, 2004 (including investment experience) prior to a Separation from
Service.

          13. Prohibition of Alienation. Except as to debts owing to the Corporation or any of
its subsidiaries, benefits under the Supplemental Plan may not be anticipated, alienated, assigned
or encumbered and any attempt to do so shall be void, provided that the exception as to debts owed
to the Corporation and its subsidiaries shall have no application to any portion of the account
that was not vested on December 31, 2004 (including investment experience).

          14. Administration. The Supplemental Plan shall be administered by the Committee in
its sole and absolute discretion, and its decision on any matter involving the administration and
interpretation of the Supplemental Plan (including, without limitation, all questions of
eligibility to participate in the Supplemental Plan, the right of any individual to receive
Supplemental Plan benefits and the amount and/or form of such benefits) shall be final and binding
on all parties; provided, however, that a Committee member may not take any action with respect to
any benefits payable to him under the Supplemental Plan unless he could take such action even if he
were not a Committee member. The Committee may delegate its duties under the Supplemental Plan to
the extent it deems necessary and appropriate.

          15. Amendment and Termination. The Corporation, by action of the Administrator, may
amend or terminate the Supplemental Plan in whole or in part at any time, retroactively or
prospectively; provided, however, that, except as may otherwise be required by law, no such
amendment to or termination of the Supplemental Plan shall reduce the amount of
the benefit to which a participant (or his Designated Beneficiary) is entitled under the
Supplemental Plan as of the date of such amendment or termination.

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          16. Financing of Supplemental Plan Benefits. Any benefits payable to a participant
under the Supplemental Plan shall be financed from the general assets of his Employer, and no
participant, or group of participants, shall acquire any claim upon any specific asset of an
Employer solely by reason of his being a participant in the Supplemental Plan. Notwithstanding the
foregoing, the provisions of this section shall not prohibit the Corporation from transferring
assets to a grantor trust for the purpose of providing the benefits described hereunder, which
grantor trust shall remain subject to the claims of the Corporation’s creditors.

          17. Expenses. All expenses of administering the Supplemental Plan shall be borne by
the Corporation.

          18. Benefits Intended for Select Group of Management or Highly Compensated Employees.
This Supplemental Plan was intended to be maintained primarily for the purpose of providing
deferred compensation for a select group of management or highly compensated employees and shall be
interpreted and administered accordingly.

          19. Controlling Laws. To the extent not superseded by Federal law, the internal laws
of the state of New York (and not its laws of conflicts) shall be controlling in all matters
relating to the Supplemental Plan.

          20. Severability. The Supplemental Plan is intended to comply in all aspects with
applicable law and regulation. If any provision of the Supplemental Plan shall be held invalid,
illegal or unenforceable in any respect under applicable law and regulation, the validity, legality
and enforceability of the remaining provisions shall not in any way be affected or impaired
thereby, and the invalid, illegal or unenforceable provision shall be deemed null and void;
provided however, that, to the extent permissible by law, any provision which could be deemed null
and void shall first be construed, interpreted or revised retroactively to permit the Supplemental
Plan to comply with all applicable laws.

          21. Records. All records held by the Corporation’s Human Resources Department with
respect to an employee shall be binding upon everyone for purposes of the Supplemental Plan.

          22. Litigation by Participants or Other Persons. To the extent permitted by law, if a
legal action begun against the Corporation, its employees, its Board of Directors or any member
thereof, by or on behalf of any person results adversely to that person, or if a legal action
arises because of conflicting claims to a grant payable to a participant or beneficiary under the
Supplemental Plan, the cost to the Corporation or employee, Board or director thereof, of defending
the action will be charged to the extent possible to the sums, if any, that were involved in the
action or were payable to, or on account of, the participant or beneficiary concerned.

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          23. Indemnification. Any person who is or was a director, officer, or employee of the
Corporation and each member of the Board of Directors shall be indemnified and
saved harmless by the Corporation from and against any and all liability or claims of liability to
which such person may be subjected by reason of any act done or omitted to be done in good faith
with respect to the administration of the Supplemental Plan, including all expenses reasonably
incurred in the event that the Corporation fails to provide a defense.

          24. Rights to Employment. Participation in the Supplemental Plan shall not confer
upon any participant any right with respect to continued employment by the Corporation.

          25. Other Plans. Nothing contained herein shall prevent the Corporation from
establishing or maintaining other plans in which participants in the Supplemental Plan may also
participate.

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