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AMENDMENT NUMBER FOUR TO ROCK-TENN COMPANY SUPPLEMENTAL EXEC RETIREMENT PLAN

 Exhibit 10.1 
 AMENDMENT NUMBER FOUR TO THE 
 ROCK-TENN COMPANY SUPPLEMENTAL EXECUTIVE RETIREMENT 

PLAN (AMENDED AND RESTATED EFFECTIVE AS OF JANUARY 1, 2003) 
 Pursuant to the power reserved in § 8 of the Rock-Tenn Company Supplemental Executive Retirement Plan (“Plan”), the Committee hereby amends the Plan effective as of March 31, 2009 as follows:

 1. By amending § 2.1, Actuarial Equivalent, to read as follows: 
 2.1. Actuarial Equivalent. The term “Actuarial Equivalent” shall mean 
 (a) for purposes of § 3.3(a), the same as actuarial equivalent as defined in the Pension Plan; or 
 (b) for purposes of § 3.3(b), (1) the applicable mortality table set forth in Revenue Ruling 2001-62 and (2) an interest rate
assumption which equals the average effective rate on 10-year Treasury securities for the month of (i) August which immediately precedes a Participant’s Employment Termination Date, if such date occurs during the period beginning on
October 1 and ending March 31 or (ii) February which immediately precedes a Participant’s Employment Termination Date, if such date occurs during the period beginning on April 1 and ending on September 30; or

 (c) for purposes of § 3.3(c), (1) the applicable mortality table set forth in Revenue Ruling 2001-62 and
(2) (i) an interest rate assumption equal to 2.645% based on a Participant’s SERP Benefit accrued on March 31, 2009 (as determined by the Committee) or (ii) an interest rate assumption set forth in §2.1(b)(2) based on a
Participant’s SERP Benefit which is accrued on or after April 1, 2009 (as determined by the Committee). 
 2. Except as amended by
this Amendment Number Four, the Plan as in effect on March 31, 2009 shall remain in full force and effect. 
 IN WITNESS WHEREOF, based on a resolution adopted by the Committee, Rock-Tenn Company has caused this Amendment Number Four to be executed by its duly authorized officer as of this 30th day of March, 2009. 
  

			
	ROCK-TENN COMPANY
		
	By:	 	    /s/ Steven C. Voorhees
		
	Title:	 	         EVP & CFOAMENDMENT NO. 3 TO ROCK-TENN COMPANY 2004 INCENTIVE STOCK PLAN

 Exhibit 10.2 
 AMENDMENT NUMBER THREE TO 
 ROCK-TENN COMPANY 
 2004 INCENTIVE STOCK PLAN 
 Pursuant to the power reserved in § 15 of the
Rock-Tenn Company 2004 Incentive Stock Plan, Rock-Tenn Company hereby amends the Plan as follows: 
 1. Section 3.1(a) of the Plan is
hereby amended to read as follows: “4,100,000 shares of Stock plus”. 
 2. Section 3.4 is amended to add the following
sentence to the end of such section: If the Committee pays a cash bonus to an Eligible Employee or Director pursuant to a cash bonus incentive granted under § 9.5(a), such cash bonus paid in any calendar year to any individual shall not exceed
$5,000,000. 
 3. Section 9.5 shall be renamed “Performance Based Grants and Cash Bonus Alternatives” and paragraph
(a) of such section shall be amended to read as follows: 
 (a) General. The Committee shall (where the Committee under the
circumstances deems in the Company’s best interest) either (1) make Stock Grants and Stock Unit Grants or, as an alternative to Stock Grants or Stock Unit Grants, grant cash bonus incentives to Eligible Employees subject to at least one
condition related to one, or more than one, performance goal based on the performance goals described in § 9.5(b) which seems likely to result in the Stock Grant or Stock Unit Grant or cash bonus incentive qualifying as “performance-based
compensation” under § 162(m) of the Code or (2) make Stock Grants or Stock Unit Grants or grant cash bonus incentives under such other circumstances as the Committee deems likely to result in an income tax deduction for the Company
with respect to such Stock Grant or Stock Unit Grant or cash bonus incentive. 
 4. Section 9.5(b) is amended to read as follows:

 (b) Performance Goals. A performance goal is described in this § 9.5(b) if such goal relates to (1) the
Company’s return over capital costs or increases in return over capital costs, (2) the Company’s return on invested capital or increases in return on invested capital, (3) the Company’s operating performance or operating
performance improvement, (4) the Company’s safety record, (5) the Company’s customer satisfaction survey, (6) the Company’s total earnings or the growth in such earnings, (7) the Company’s consolidated
earnings or the growth in such earnings, (8) the Company’s earnings per share or the growth in such earnings, (9) the Company’s net earnings or income or the growth in such earnings or income, (10) the Company’s
earnings before interest expense, taxes, depreciation, amortization and other non-cash items or the growth in such earnings, (11) the Company’s earnings before interest and taxes or the growth in such earnings, (12) the Company’s
consolidated net income or the growth in such income, (13) the value or the Company’ common stock or the growth in such value, (14) the Company’s stock price of the growth in such price, (15) the weight or volume of
paperboard or containerboard produced or converted by the Company, (16) the Company’s return on assets or the growth 

 
on such return, (17) the Company’s cash flow or the growth in such cash flow, (18) the Company’s total shareholder return or the growth
in such return, (19) the Company’s expenses or the reduction of such expenses, (20) the Company’s sales or sales growth; (21) the Company’s overhead ratios or changes in such ratios, (22) the Company’s
expense-to-sales ratios or the changes in such ratios, or (23) the Company’s economic value added or changes in such value added. The performance goals for the participants will (as the Committee deems appropriate) be based on criteria
related to company-wide performance, division-specific or other business unit-specific performance (where the Committee can apply the business criteria on such basis), plant or facility-specific performance, department-specific performance, personal
goal performance or any combination of the performance-based criteria. 
  

	 	5.	Section 9.5(c) shall be renamed as “Alternative Goals” and is amended to read as follows: 

 (c) Alternative Goals. A performance goal under this § 9.5 may be set in any manner determined by the Committee, including looking to
achievement on an absolute or relative basis in relation to peer groups or indexes. Further, the Committee may express any goal in alternatives, or in a range of alternatives, as the Committee deems appropriate or helpful, such as including or
excluding (1) any acquisitions or dispositions, restructurings, discontinued operations, extraordinary items, and other unusual or non-recurring charges, (2) any event either not directly related to the operations of the Company or not
within the reasonable control of the Company’s management, or (3) the effects of tax or accounting changes in accordance with U.S. generally accepted accounting principles. 
 This Amendment Number Three shall be effective as of January 30, 2009. 
  

			
	ROCK-TENN COMPANY
		
	By:	 	    /s/ Steven C. Voorhees
		
	Title:	 	         EVP & CFO
		
	Date:	 	         1/30/20092009 Annual Incentive Compensation Plan for Management

 Exhibit 10.1 
 Confidential 
 Asset Acceptance Capital Corp. 
 2009 Annual Incentive Compensation Plan for Management 
 General 
 Each year the Compensation Committee (the “Committee”) of the Board of Directors of Asset Acceptance
Capital Corp. (the “Company”) establishes an annual incentive compensation plan (the “Plan”) for key executives and certain other management level associates (the “Plan Participant(s)”) of the Company. 
 The Plan will establish for each Plan Participant a target bonus (the “Target Bonus”) equal to a specified percentage of Base Salary (as
defined below). The Target Bonus will be set by the Committee at a level consistent with each associate’s responsibilities. As used in this Plan, “Base Salary” shall be the Plan Participant’s base compensation (excluding
incentive and any other taxable compensation) paid during 2009. For individuals who become Plan Participants during 2009, Base Salary shall be the base compensation (excluding incentive and any other taxable compensation) paid in 2009 beginning on
the date the individual first becomes eligible to participate in the Plan. 
 The Plan will be comprised of two parts: (a) Financial
Objectives; and (b) Personal Objectives. Bonus amounts will be computed separately for achievement of Financial Objectives and Personal Objectives, as set forth below under the captions “Financial Objectives” and “Personal
Objectives”, respectively. The bonus earned shall be the sum of the bonus calculated under the Financial Objectives portion of the Plan and the bonus calculated under the Personal Objectives portion of the Plan. Payments under the Plan will be
made after receipt and approval by the Audit Committee of the annual audited financial statements of the Company for the year ending December 31, 2009. A Plan Participant will not be considered to have earned a bonus unless the Plan Participant
is employed by the Company on the date the Audit Committee approves the annual audited financial statements for 2009. 
 Payments shall be made no later than 2- 1/
2 months after the end of the fiscal year to which the bonus amount relates (or such later time as is allowed in accordance with Treasury Regulation Section 1.409A-3(d)) in
order to preserve the exemption from Section 409A of the Internal Revenue Code. 
 The Compensation Committee recognizes the need
of the Plan Participants to conduct themselves in compliance with the Code of Business Conduct. In addition to the non-financial consequences contained in the Code of Business Conduct, any violation of the Code of Business Conduct shall result in
complete forfeiture of any bonus which would otherwise be earned under this Plan. 
  

 1 

 If the Company’s Board of Directors or Audit Committee determines that the Company’s financial
statements for the year ending December 31, 2009 are the subject of a material restatement, the Board of Directors may seek reimbursement from Executive Officers (as hereinafter defined) of excess incentive cash compensation paid to them under
the 2009 Annual Incentive Compensation Plan for Management for the relevant performance period, on terms deemed appropriate by the Board of Directors. For purposes of this Plan, excess incentive cash compensation means the positive difference, if
any, between (i) the amount of the bonus paid to the Executive Officer and (ii) the amount of the bonus that would have been paid to the Executive Officer had the bonus amount been calculated based on the Company’s financial
statements as restated. The Company will not be required to award Plan Participants an additional bonus payment should the restated financial statements result in a higher bonus payment. The provisions of this paragraph and any amounts payable by a
Plan Participant hereunder are intended to be in addition to any rights to repayment the Company may have under Section 304 of the Sarbanes-Oxley Act of 2002 and other applicable law. By participating in the Plan, each Executive Officer agrees
to be bound by the terms of the Plan, including this paragraph. “Executive Officer” means each of those individuals designated by the Board of Directors as an executive officer of the Company. 
  

 2 

 Financial Objectives 
 The bonus earned under the Financial Objective portion of the Plan shall be 50% of the Target Bonus at achievement of the 2009 Financial Objective Goal, as defined below. 
 The financial performance of the Company will be measured by Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”), after
accrual of all incentive compensation plan payments. EBITDA will be determined in a manner consistent with the definition of EBITDA contained in Exhibit 1. 
 For the fiscal year ending December 31, 2009, the financial objective goal will be set at $xxx, xxx, xxx* (the “2009 Financial Objective Goal”), which equals fiscal 2009 budgeted EBITDA. The minimum
goal will be set at $xxx, xxx, xxx* (the “Minimum Goal”), which equals xxxxxx xxxx xxxxxx*. The maximum goal will be set at $xxx,xxx,xxx* (the “Maximum Goal”), which equals xxx* percent of the 2009 Financial Objective Goal.

 If the 2009 actual EBITDA achieved equals the Minimum Goal, the bonus earned under the Financial Objective portion of the Plan shall be 25
percent of the Target Bonus. If the actual EBITDA for 2009 is equal to or greater than the Maximum Goal, the bonus earned under the Financial Objectives portion of the Plan will be 100% of the Target Bonus. For actual EBITDA achieved less than the
Minimum Goal, no bonus will be earned. For actual EBITDA achieved between the Minimum Goal and the 2009 Financial Objective Goal, and between the 2009 Financial Objective Goal and the Maximum Goal, the percentage of the Target Bonus shall be
pro-rated on a straight-line basis. 
 Personal Performance Objectives 
 Each Plan Participant may earn up to a maximum of 50% of his or her Target Bonus based on the achievement of Personal Objectives, subject to adjustment by the Committee as set forth below. 
 Personal Objectives should be measurable goals jointly developed by the Plan Participant and his/her immediate supervisor (subject to approval by
the President and Chief Executive Officer or his designee(s), and for certain participants, the Committee). The percentage earned under Personal Performance will be calculated based on a weighted-average rating of completion of each assigned
objective from 0 to 4, whole numbers only, recognizing the determination of such percentage completion is in part subjective. If there is any disagreement as to the scoring of each assigned objective, the determination of the President and Chief
Executive Officer or his designee(s) shall be final and binding. 
 The Committee shall have the discretion as to Executive Officers of the
Company, and the President and Chief Executive Officer shall have the discretion as to all other Plan Participants, to adjust the portion of the bonus based on the achievement of Personal Objectives by each Participant upward or downward by a
maximum of 20 percent to account for exigent circumstances that make achievement of any goal easier or more difficult to achieve than anticipated at the time the goal was established. 
  

	*	Portions of this exhibit have been omitted pursuant to Asset Acceptance’s request to the Secretary of the Securities and Exchange Commission for confidential treatment pursuant
to Rule 24b-2 under the Securities Exchange Act of 1934, as amended. 

  

 3 

 No Plan Participant will be eligible to earn any part of his or her bonus based on the achievement of
Personal Objectives unless 2009 EBITDA achieved by the Company equals or exceeds the Minimum Goal. 
  

 4 

 Exhibit 1 
 EBITDA: The net income (loss) of the Company plus interest expense-net, income taxes, depreciation and amortization (including amortization of purchased receivables). The determination of EBITDA, for purposes
of this Plan, shall be made by the Committee in accordance with generally accepted accounting principles in effect in the United States, applied on a consistent basis (“GAAP”). EBITDA shall be adjusted for this purpose (A) to exclude
net gains and losses on the disposal of assets and other non-operating income or expense items; (B) to exclude EBITDA generated from acquisitions of new businesses or companies during the year (an acquisition of a new office would not be deemed
to be a material acquisition); (C) to be reduced for capitalized costs that would otherwise be expenses of the period; and (D) for other items in the discretion of the Committee, provided, however that as to Executive Officers, the
Committee may not exercise discretion to increase EBITDA for purposes of this Plan. EBITDA will be determined after accrual for all bonuses, including bonuses to be paid under this and all other Company annual incentive compensation plans.

  

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