Document:

Exhibit
10.45.2

IMS HEALTH INCORPORATED

SUPPLEMENTAL EXECUTIVE
RETIREMENT PLAN

As Amended and Restated Effective as of January 1, 2005

TABLE OF CONTENTS

	
  

  	
   

  	
  Page

  
	
  INTRODUCTION

  	
   

  	
  1

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 1 - DEFINITIONS

  	
   

  	
  1

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  1.1

  	
  “Actuarial Equivalent Value”

  	
   

  	
  1

  
	
   

  	
  1.2

  	
  “Affiliated Employer”

  	
   

  	
  2

  
	
   

  	
  1.3

  	
  “Average Final Compensation”

  	
   

  	
  2

  
	
   

  	
  1.4

  	
  “Basic Disability Plan”

  	
   

  	
  2

  
	
   

  	
  1.5

  	
  “Basic Disability Plan Benefit”

  	
   

  	
  2

  
	
   

  	
  1.6

  	
  “Basic Plan”

  	
   

  	
  2

  
	
   

  	
  1.7

  	
  “Basic Plan Benefit”

  	
   

  	
  3

  
	
   

  	
  1.8

  	
  “Board”

  	
   

  	
  3

  
	
   

  	
  1.9

  	
  “Cause”

  	
   

  	
  3

  
	
   

  	
  1.10

  	
  “CEO”

  	
   

  	
  4

  
	
   

  	
  1.11

  	
  “Change in Control”

  	
   

  	
  4

  
	
   

  	
  1.12

  	
  “Change in Control Agreement”

  	
   

  	
  7

  
	
   

  	
  1.13

  	
  “Code”

  	
   

  	
  7

  
	
   

  	
  1.14

  	
  “Committee”

  	
   

  	
  7

  
	
   

  	
  1.15

  	
  “Company”

  	
   

  	
  7

  
	
   

  	
  1.16

  	
  “Compensation”

  	
   

  	
  7

  
	
   

  	
  1.17

  	
  “Covered Earnings”

  	
   

  	
  8

  
	
   

  	
  1.18

  	
  “Deferred Vested Benefit”

  	
   

  	
  8

  
	
   

  	
  1.19

  	
  “Disability” or “Disabled”

  	
   

  	
  8

  
	
   

  	
  1.20

  	
  “Disability Benefits”

  	
   

  	
  8

  
	
   

  	
  1.21

  	
  “Effective Date”

  	
   

  	
  8

  
	
   

  	
  1.22

  	
  “Former Member”

  	
   

  	
  8

  
	
   

  	
  1.23

  	
  “Good Reason”

  	
   

  	
  8

  
	
   

  	
  1.24

  	
  “Lump Sum Election”

  	
   

  	
  10

  
	
   

  	
  1.25

  	
  “Member”

  	
   

  	
  10

  
	
   

  	
  1.26

  	
  “Other Disability Income”

  	
   

  	
  11

  
	
   

  	
  1.27

  	
  “Other Retirement Income”

  	
   

  	
  11

  
	
   

  	
  1.28

  	
  “Plan”

  	
   

  	
  12

  
	
   

  	
  1.29

  	
  “Plan Administrator”

  	
   

  	
  12

  
	
   

  	
  1.30

  	
  “Potential Change in Control”

  	
   

  	
  12

  
	
   

  	
  1.31

  	
  “Predecessor to this Plan”

  	
   

  	
  13

  
	
   

  	
  1.32

  	
  “Regulations”

  	
   

  	
  13

  
	
   

  	
  1.33

  	
  “Retirement”

  	
   

  	
  13

  
	
   

  	
  1.34

  	
  “Retirement Benefits”

  	
   

  	
  13

  
	
   

  	
  1.35

  	
  “Separation from Service”

  	
   

  	
  13

  
	
   

  	
  1.36

  	
  “Service”

  	
   

  	
  14

  
	
   

  	
  1.37

  	
  “Specified Employee”

  	
   

  	
  15

  

 

 i
 

 

	
  

  	
  1.38

  	
  “Surviving Spouse”

  	
   

  	
  15

  
	
   

  	
  1.39

  	
  “Surviving Spouse’s Benefits”

  	
   

  	
  15

  
	
   

  	
  1.40

  	
  “Vested Former Member”

  	
   

  	
  15

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 2 - PARTICIPATION

  	
   

  	
  15

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  2.1

  	
  Commencement of Participation

  	
   

  	
  15

  
	
   

  	
  2.2

  	
  Termination of Participation

  	
   

  	
  16

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 3 - AMOUNT AND FORM OF BENEFITS

  	
   

  	
  16

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  3.1

  	
  Retirement Benefits

  	
   

  	
  16

  
	
   

  	
  3.2

  	
  Deferred Vested Benefit

  	
   

  	
  18

  
	
   

  	
  3.3

  	
  Time and Form of
  Payment

  	
   

  	
  20

  
	
   

  	
  3.4

  	
  Lump Sum Election

  	
   

  	
  23

  
	
   

  	
  3.5

  	
  Cessation of Benefits

  	
   

  	
  26

  
	
   

  	
  3.6

  	
  Notification of Cessation of Benefits

  	
   

  	
  28

  
	
   

  	
  3.7

  	
  Repayment of Benefits Paid as Lump Sum

  	
   

  	
  28

  
	
   

  	
  3.8

  	
  Change in Control

  	
   

  	
  29

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 4 - DISABILITY BENEFITS

  	
   

  	
  31

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  4.1

  	
  Disability Benefits

  	
   

  	
  31

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 5 - SURVIVING SPOUSE’S BENEFITS

  	
   

  	
  32

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  5.1

  	
  Death Prior to Benefit Commencement

  	
   

  	
  32

  
	
   

  	
  5.2

  	
  Death On or After Benefit Commencement

  	
   

  	
  32

  
	
   

  	
  5.3

  	
  Commencement of Surviving Spouse’s Benefit

  	
   

  	
  32

  
	
   

  	
  5.4

  	
  Lump Sum Payment

  	
   

  	
  33

  
	
   

  	
  5.5

  	
  Reduction

  	
   

  	
  34

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 6 - PLAN ADMINISTRATOR

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  6.1

  	
  Duties and Authority

  	
   

  	
  34

  
	
   

  	
  6.2

  	
  Presentation of Claims

  	
   

  	
  34

  
	
   

  	
  6.3

  	
  Claims Denial Notification

  	
   

  	
  35

  
	
   

  	
  6.4

  	
  Claims Review Procedure

  	
   

  	
  35

  
	
   

  	
  6.5

  	
  Timing

  	
   

  	
  36

  
	
   

  	
  6.6

  	
  Final Decision

  	
   

  	
  36

  

 

 ii
 

 

	
  SECTION 7 - MISCELLANEOUS

  	
   

  	
  37

  
	
   

  	
   

  	
   

  	
   

  	
   

  
	
   

  	
  7.1

  	
  Amendment

  	
   

  	
  37

  
	
   

  	
  7.2

  	
  Termination

  	
   

  	
  38

  
	
   

  	
  7.3

  	
  No Employment Rights

  	
   

  	
  40

  
	
   

  	
  7.4

  	
  Unfunded Status

  	
   

  	
  40

  
	
   

  	
  7.5

  	
  Arbitration

  	
   

  	
  40

  
	
   

  	
  7.6

  	
  No Alienation

  	
   

  	
  41

  
	
   

  	
  7.7

  	
  Withholding

  	
   

  	
  41

  
	
   

  	
  7.8

  	
  Governing Law

  	
   

  	
  41

  
	
   

  	
  7.9

  	
  Successors

  	
   

  	
  42

  
	
   

  	
  7.10

  	
  Integration

  	
   

  	
  42

  

 

 iii

IMS HEALTH INCORPORATED

SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN

As Amended and Restated Effective January 1, 2005

INTRODUCTION

Effective as of July 1, 1998, the IMS Health Incorporated Supplemental Executive
Retirement Plan (the “Plan”) was established to provide a means of ensuring the
payment of a competitive level of retirement income and disability and survivor
benefits, and thereby attract, retain and motivate a select group of executives
of IMS Health Incorporated and its affiliated employers.  This document represents a complete
restatement of the Plan effective as of January 1, 2005. The provisions of this
amendment and restatement of the Plan shall apply to Members of the Plan who
have not retired or terminated employment with the Company as of January 1,
2005.  The rights to benefits, if any, of
any Former Member or Vested Former Member who retired or otherwise terminated
employment before January 1, 2005, together with the amount of such benefits,
shall continue to be governed by the provisions of the Plan in effect as of the
date of such retirement or termination of employment.

SECTION
1 - DEFINITIONS

1.1                                 “Actuarial
Equivalent Value” shall mean a benefit of equivalent value computed on the
basis of the mortality table and interest rate used to calculate accrued
benefits under the Basic Plan; provided, however, that for purposes of
determining the Actuarial Equivalent Value of the amount described in Section
3.2(b)(iv) for Members or Vested Former Members who participated in the
Predecessor to this Plan, the foregoing assumptions or

  
  
 

the assumptions used in
the Predecessor to this Plan shall be used, whichever produces the greater
benefit for the Member or the Vested Former Member.

1.2                                 “Affiliated
Employer” shall mean an entity affiliated with the Company.

1.3                                 “Average
Final Compensation” shall mean a Member’s average annual Compensation
during the five consecutive 12-month periods in the last ten consecutive
12-month periods of his or her Service (or during the total number of
consecutive 12-month periods if fewer than five), immediately prior to the
month following the Member’s termination of employment with the Company or an
Affiliated Employer or, if earlier, removal from participation under this Plan,
affording the highest such Average Final Compensation.  If actual monthly Compensation for any month
during the 120-month computational period is unavailable, Compensation for such
month shall be determined by dividing the Member’s annual rate of base pay in
the month preceding such unavailable month by 12.

1.4                                 “Basic
Disability Plan” shall mean as to any Member the long-term disability plan
of the Company or an Affiliated Employer pursuant to which long-term disability
benefits are payable to such Member.

1.5                                 “Basic
Disability Plan Benefit” shall mean the amount of benefits payable to a
Member from the Basic Disability Plan.

1.6                                 “Basic
Plan” shall mean as to any Member or Vested Former Member the defined
benefit pension plan of the Company or an Affiliated Employer intended to meet
the

 2
 

requirements of Code
Section 401(a) pursuant to which retirement benefits are payable to such Member
or Vested Former Member or to the Surviving Spouse or designated beneficiary of
a deceased Member or Vested Former Member.

1.7                                 “Basic
Plan Benefit” shall mean the amount of benefits payable from the Basic Plan
to a Member or Vested Former Member.

1.8                                 “Board”
shall mean the Board of Directors of IMS Health Incorporated, except that any
action authorized to be taken by the Board hereunder may also be taken by a
duly authorized committee of the Board or its duly authorized delegees.

1.9                                 “Cause”.  A Member shall not be deemed to have been
terminated for “Cause” under this Plan unless such Member shall have been
terminated for “Cause” under the terms of such Member’s employment agreement or
Change in Control Agreement with the Company, if any.  If no such employment agreement or Change in
Control Agreement containing a definition of “Cause” shall be in effect, for
purposes of this Plan “Cause” shall mean a Member’s:

(a)                                  willful
and continued failure to substantially perform his or her duties (other than
any such failure resulting from incapacity due to physical or mental illness or
Disability or any failure after the issuance of a notice of termination by the
Member for Good Reason) which failure is demonstrably and materially damaging
to the financial condition or reputation of the Company and/or its Affiliated
Employers, and which failure continues more than 48 hours after a

 3
 

written demand for
substantial performance is delivered to the Member by the Board, which demand
specifically identifies the manner in which the Board believes that the Member
has not substantially performed his or her duties; or

(b)                                 the
willful engaging by the Member in conduct which is demonstrably and materially
injurious to the Company, monetarily or otherwise.

No act, or failure to
act, on the part of the Member shall be deemed “willful” unless done, or
omitted to be done, by the Member not in good faith and without reasonable
belief that his or her action or omission was in the best interest of the
Company.  Notwithstanding the foregoing,
the Member shall not be deemed to have been terminated for Cause unless and
until there shall have been delivered to the Member a copy of the resolution
duly adopted by the affirmative vote of not less than three-quarters (3/4) of
the entire membership of the Board at a meeting of the Board (after reasonable
notice to the Member and an opportunity for the Member, together with the
Member’s counsel, to be heard before the Board) finding that, in the good faith
opinion of the Board, the Member was guilty of conduct set forth above in this
definition and specifying the particulars thereof in detail.

1.10                           “CEO”
shall mean the Chief Executive Officer of the Company.

1.11                           “Change
in Control”.  If a “Change in Control”
shall have occurred or shall be deemed to have occurred under the terms of a
Member’s or Vested Former Member’s Change in Control Agreement or employment
agreement with the Company, if any, then a “Change

 4
 

in Control” shall be
deemed to have occurred under this Plan. Otherwise a “Change in Control” shall
be deemed to have occurred if:

(a)                                  any
“Person” as such term is used for purposes of Sections 13(d) or 14(d) of the
Securities Exchange Act of 1934, as amended (the “Exchange Act”) (other than
the Company, any trustee or other fiduciary holding securities under an
employee benefit plan of the Company, or any company owned, directly or
indirectly, by the stockholders of the Company in substantially the same
proportions as their ownership of stock of the Company), becomes the “Beneficial
Owner” (as defined in Rule 13d-3 of the Exchange Act), directly or indirectly,
of securities of the Company representing 20% or more of the combined voting
power of the Company’s then outstanding securities;

(b)                                 during
any period of 24 months (not including any period prior to the Effective Date),
individuals who at the beginning of such period constitute the Board, and any
new director (other than (i) a director nominated by a Person who has entered
into an agreement with the Company to effect a transaction described in
Sections 1.10(a), (c), or (d) hereof, (ii) a director nominated by any Person
(including the Company) who publicly announces an intention to take or to
consider taking actions (including, but not limited to, an actual or threatened
proxy contest) which if consummated would constitute a Change in Control, or
(iii) a director nominated by any Person who is the Beneficial Owner, directly
or indirectly, of securities of the Company representing 10% or more of the
combined voting power of the Company’s securities) whose election by the Board
or nomination

 5
 

for election by the
Company’s stockholders was approved in advance by a vote of at least two-thirds
(2/3) of the directors then still in office who either were directors at the
beginning of the period or whose election or nomination for election was
previously so approved, cease for any reason to constitute at least a majority
thereof;

(c)                                  any
transaction (or series of transactions) is consummated under which the Company
is merged or consolidated with any other company, other than a merger or
consolidation (i) which would result in the voting securities of the Company
outstanding immediately prior thereto continuing to represent (either by
remaining outstanding or by being converted into voting securities of the
surviving entity) more than 66 2/3% of the combined voting power of the voting
securities of the Company or such surviving entity outstanding immediately
after such merger or consolidation, and (ii) after which no “Person” holds 20%
or more of the combined voting power of the then outstanding securities of the
Company or such surviving entity;

(d)                                 a
sale or disposition by the Company of all or substantially all of the Company’s
assets is consummated or the stockholders of the Company approve a plan of
complete liquidation of the Company; or

(e)                                  the
Board adopts a resolution to the effect that, for purposes of this Plan, a
Change in Control has occurred.

 6
 

1.12                           “Change
in Control Agreement” shall mean any written agreement in effect between
any Member or Former Member or Vested Former Member and the Company or an
Affiliated Employer pursuant to which benefits may be payable to such Member or
Former Member or Vested Former Member in connection with a Change in Control.

1.13                           “Code”
shall mean the Internal Revenue Code of 1986, as amended from time to time.

1.14                           “Committee” shall mean the Compensation and Benefits Committee
of the Board or any successor thereto.

1.15                           “Company”
shall mean IMS Health Incorporated.

1.16                           “Compensation”  shall mean base salary, annual
bonuses, commissions, overtime and shift pay, in each case prior to reductions
for elective contributions under Sections 401(k), 125 and 132(f)(4) of the Code
and deferred compensation under any nonqualified deferred compensation
plan.  Notwithstanding the foregoing,
Compensation shall exclude severance pay (including, without limitation,
severance pay under the Company’s Employee Protection Plan), stay-on bonuses,
long-term bonuses, retirement income, change-in-control payments, contingent
payments, amounts paid under this Plan (other than Disability Benefits) or any
other retirement plan or deferred compensation plan, income derived from stock
options, stock appreciation rights and other equity-based compensation and
other forms of special remuneration.

 7
 

1.17                           “Covered
Earnings” shall mean a Member’s Compensation in the 12 months immediately
preceding the onset of the Member’s Disability.

1.18                           “Deferred
Vested Benefit” shall mean the benefits described in Section 3.2(b) hereof.

1.19                           “Disability”
or “Disabled” shall mean disability or disabled for purposes of the Basic
Disability Plan.

1.20                           “Disability
Benefits” shall mean the benefits provided as described in Section 4.1(b)
hereof.

1.21                           “Effective
Date” shall mean July 1, 1998.  The
effective date of this amendment and restatement of the Plan shall mean January
1, 2005.

1.22                           “Former
Member” shall mean (i) a Member whose employment with the Company or an
Affiliated Employer terminates before he or she has completed five or more
years of Service, or (ii) a Member who was removed from participation in the
Plan, in accordance with Section 2.2 hereof, before he or she has completed
five or more years of Service.

1.23                           “Good
Reason”.  If a Member shall have
terminated employment for “Good Reason” under the terms of such Member’s Change
in Control Agreement or employment agreement with the Company, if any, then
such Member shall be deemed to have terminated employment for “Good Reason”
under this Plan.  Otherwise “Good Reason”
shall mean, without the Member’s express written consent, the occurrence of any
of the

 8
 

following circumstances
unless such circumstances are fully corrected prior to the date of termination
specified in the notice of termination given in respect thereof:

(a)                                  the
assignment to the Member of any duties inconsistent with the Member’s position
in the Company, or an adverse alteration in the nature or status of the Member’s
responsibilities or the conditions of the Member’s employment;

(b)                                 a
reduction by the Company in the Member’s annual base salary, target bonus or
perquisites except for across-the-board perquisite reductions similarly
affecting all senior executives of the Company and all senior executives of any
Person, as such term is used for purposes of Sections 13(d) or 14(d) of the
Securities Exchange Act of 1934, as amended, in control of the Company;

(c)                                  the
relocation of the principal place of the Member’s employment to a location more
than 50 miles from the location of such place of employment; for this purpose,
required travel on the Company’s business will not constitute a relocation so
long as the extent of such travel is substantially consistent with the Member’s
customary business travel obligations;

(d)                                 the
failure by the Company to pay to the Member any portion of the Member’s
compensation or to pay to the Member any portion of an installment of deferred
compensation under any deferred compensation program of the Company within
seven days of the date such compensation is due;

 9
 

(e)                                  the
failure by the Company to continue in effect any material compensation or
benefit plan in which the Member participated unless an equitable arrangement
(embodied in an ongoing substitute or alternative plan) has been made with respect
to such plan, or the failure by the Company to continue the Member’s
participation therein (or in such substitute or alternative plan) on a basis
not materially less favorable, both in terms of the amounts of benefits
provided and the level of the Member’s participation relative to other
participants;

(f)                                    the
failure of the Company to obtain a satisfactory agreement from any successor to
the Company to fully assume the Company’s obligations and to perform under this
Plan, as contemplated in Section 7.9 hereof;

(g)                                 with
respect to any Member who is a party to an employment agreement or a Change in
Control Agreement, any purported termination of such Member’s employment that
is not effected pursuant to the notice provisions, if any, in such Member’s employment
agreement or Change in Control Agreement.

1.24                           “Lump
Sum Election” shall mean an election to receive all or a portion of the
benefits payable hereunder in a lump sum pursuant to Section 3.4 hereof.

1.25                           “Member”
shall mean an employee of the Company or an Affiliated Employer who becomes a
participant in the Plan pursuant to Section 2, but excludes any Former Member
or Vested Former Member.

 10
 

1.26                           “Other
Disability Income” shall mean (i) the disability insurance benefit that the
Member is entitled to receive under the Federal Social Security Act while he or
she is receiving the Basic Disability Plan Benefit and (ii) the disability
income payable to a Member from any supplemental executive disability plan of
the Company or any Affiliated Employer or from any other contract, agreement or
other arrangement with the Company or an Affiliated Employer (excluding any
Basic Disability Plan).

1.27                           “Other
Retirement Income” shall mean:

(a)                                  the
Social Security retirement benefit that the Member or Former Member is entitled
to receive under the Federal Social Security Act, assuming that for years prior
to the Member’s employment with the Company and for years following the Member’s
termination of employment with the Company until the Member attains age 62, the
Member earned compensation so as to accrue the maximum Social Security
benefits, and

(b)                                 the
retirement income payable to a Member or Vested Former Member from any ‘excess
benefit plan’ as that term is defined in Section 3(36) of the Employee
Retirement Income Security Act of 1974, as amended (“ERISA”), (increased by the
amount of benefits, if any, payable from the Pension Benefit Equalization Plan
of The Dun & Bradstreet Corporation), any plan described in Section 201(2)
of ERISA, and any other contract, agreement or other arrangement providing a
defined pension benefit or defined contribution retirement benefit, in any
case, maintained or entered into with the Company or an Affiliated Employer

 11
 

(excluding this Plan, any
Basic Plan, any defined contribution plan intended to meet the requirements of
Code Section 401(a) and any elective plan of deferred compensation).

1.28                           “Plan”
shall mean the IMS Health Incorporated Supplemental Executive Retirement Plan,
as embodied herein, and any amendments thereto.

1.29                           “Plan
Administrator” shall mean the Company, except that any action authorized to
be taken by the Plan Administrator hereunder may also be taken by any committee
or person(s) duly authorized by the Board or the duly authorized delegees of
such duly authorized committee or person(s).

1.30                           “Potential
Change in Control”.  If a “Potential
Change in Control” shall have occurred or shall be deemed to have occurred
under the terms of a Member’s Change in Control Agreement or employment
agreement with the Company, if any, or “Potential Change in Control” shall be
deemed to have occurred under this Plan, otherwise a “Potential Change in
Control” shall be deemed to have occurred if:

(a)                                  the
Company enters into an agreement, the consummation of which would result in the
occurrence of a Change in Control;

(b)                                 any
Person (including the Company), as defined in Section 1.11(a) hereof, publicly
announces an intention to take or to consider taking actions which if
consummated would constitute a Change in Control; or

 12
 

(c)                                  the
Board adopts a resolution to the effect that, for purposes of this Plan, a
Potential Change in Control has occurred.

1.31                           “Predecessor
to this Plan” shall mean the Supplemental Executive Benefit Plan of The Dun
& Bradstreet Corporation, as amended as of December 21, 1994.

1.32                           “Regulations” shall mean proposed and
final Treasury Regulations, as the same may be amended from time to time.

1.33                           “Retirement”
shall mean the termination of a Member’s or Vested Former Member’s employment
with the Company or an Affiliated Employer other than by reason of death or
Disability after attaining age 55 and completing five years of Service, or if
Disability Benefits have been paid under the Plan to a Member or Vested Former
Member, the later of the cessation of the payment of such Disability Benefits
or the Member’s or Vested Former Member’s attainment of age 55.  In determining whether age 55 has been
attained under this definition, there shall be included as years of age the
number of additional years credited as “age” for purposes of the Plan to the
Member or Vested Former Member under this Plan, a then-effective employment
agreement between the Company and such person, a then-effective Change in
Control Agreement between the Company and such person, or otherwise approved by
the Committee.

1.34                           “Retirement
Benefits” shall mean the benefits described in Section 3.1(b) hereof.

 13
 

1.35                           “Separation from Service” shall mean
termination of employment with the Company and any Affiliated Employer.  Whether a Member or Vested Former Member has
had a Separation of Service shall be determined by the Plan Administrator on
the basis of all relevant facts and circumstances and with reference to
Regulations Section 1.409A-1(h).

1.36                           “Service”
shall mean a Member’s service defined as Vesting Service in the Basic Plan,
which is taken into account for vesting purposes thereunder (including any such
service prior to the date such individual becomes a Member but not including
any such service after participation hereunder terminates), except that (a) Service
will also include that period of time during which the Member is receiving
Disability Benefits under this Plan; (b) if a Member was employed by a company
acquired by the Company or an Affiliated Employer after the Effective Date,
such Member’s service with that company prior to the date of acquisition will
not constitute Service hereunder unless otherwise approved by the Committee;
(c) upon commencement of participation hereunder in accordance with Section 2.1
hereof, the Committee may limit any service otherwise to constitute Service
hereunder with respect to periods prior to the date of participation in the
Plan; and (d) no service of a Former Member or Vested Former Member during any
period after removal from participation under Section 2.2 shall constitute
Service for purposes of the Plan. The foregoing notwithstanding, there shall be
included as Service for all purposes under the Plan the number of additional
years (or other additional period) credited as “service” for purposes of the
Plan to the Member or Former Member or Vested Former Member under this Plan, an
employment agreement between the Company or an Affiliated Employer and such
person or a Change in Control Agreement in effect at the time of such person’s
termination of employment, or otherwise approved by the Committee.

 14
 

1.37                           “Specified Employee” shall mean an
employee who satisfies the requirements for being designated a “key employee”
under Section 416(i)(1)(A)(i), (ii) or (iii) of the Code without regard to
Section 416(i)(5) of the Code at any time during a calendar year, in which case
such employee shall be considered a Specified Employee for the twelve-month
period beginning on the first day of the fourth month immediately following the
end of such calendar year.

1.38                           “Surviving
Spouse” shall mean the spouse of a deceased Member or Vested Former Member
to whom such Member or Vested Former Member is married under applicable state
law immediately preceding such Member or Vested Former Member’s death.

1.39                           “Surviving
Spouse’s Benefits” shall mean the benefits described in Section 5 hereof.

1.40                           “Vested
Former Member” shall mean (i) a Member whose employment with the Company or
an Affiliated Employer terminates on or after the date on which he or she has
completed five or more years of Service, or (ii) a Member who was removed from
participation in the Plan, in accordance with Section 2.2 hereof, on or after
the date on which he or she has completed five or more years of Service.

SECTION
2 - PARTICIPATION

2.1                                 Commencement
of Participation.  Such key
executives of the Corporation and its Affiliated Employers as are designated by
the CEO in writing and approved by the Committee, shall participate in the Plan
as of a date determined by the Committee.

 15
 

2.2                                 Termination
of Participation.  A Member’s
participation in the Plan shall terminate upon termination of his or her
employment with the Company or any Affiliated Employer. Prior to termination of
employment, a Member may be removed, upon written notice by the CEO, and as
approved by the Committee, from further participation in the Plan. As of the
date of termination or removal, no further benefits shall accrue to such
individual hereunder.

SECTION
3 - AMOUNT AND FORM OF BENEFITS

3.1                                 Retirement
Benefits.

(a)                                  Eligibility.   Upon the Retirement of a Member or Vested
Former Member from the Company or an Affiliated Employer, he or she shall be
entitled to the Retirement Benefit described in Section 3.1(b) hereof, payable
in the form specified in Section 3.3.

(b)                                 Amount.  The Retirement Benefit of a Member or Vested
Former Member shall be an annual benefit equal to the difference between (i)
and the sum of (ii), (iii), (iv) and (v) where:

(i)                                     is
5% of his or her Average Final Compensation multiplied by the number of his or
her years of Service not in excess of ten years, plus 2% of such Average Final
Compensation multiplied by the number of his or her years of Service over ten
but not in excess of 15 years;

 16

(ii)                                  is
the Basic Plan Benefit payable to the Member or Vested Former Member as of the
date of his or her Retirement expressed in the form of an annual life annuity,
or, if the Basic Plan Benefit becomes payable after the Member’s or Vested
Former Member’s Retirement, the Actuarial Equivalent Value of the Basic Plan
Benefit payable in the form of an annual life annuity as of such date,
regardless of whether such date precedes the earliest possible payment date
under the terms of the Basic Plan;

(iii)                               is
the Other Retirement Income payable to the Member or Vested Former Member as of
the date of his or her Retirement expressed in the form of an annual life
annuity, or, if the Other Retirement Income becomes payable after the Member’s
or Vested Former Member’s Retirement, the Actuarial Equivalent Value of the
Other Retirement Income payable in the form of an annual life annuity as of
such date, regardless of whether such date precedes the earliest possible
payment date under the terms of the appropriate retirement arrangement; and

(iv)                              is
the annual benefit payable to the Member or Vested Former Member under the
terms of the Predecessor to this Plan as of the date of his or her Retirement,
expressed in the form of an annual life annuity, or, if the annual benefit
payable under the Predecessor to

 17
 

this Plan becomes payable
after the Member’s or Vested Former Member’s Retirement, the Actuarial
Equivalent Value of the annual benefit payable under the Predecessor to this
Plan, expressed in the form of an annual life annuity, payable as of such date,
regardless of whether such date precedes the earliest possible payment date
under the terms of the Predecessor to this Plan.

3.2                                 Deferred
Vested Benefit.

(a)                                  Eligibility.  Each Member and Vested Former Member who has
completed five or more years of Service and whose employment with the Company
or an Affiliated Employer terminates prior to Retirement, for a reason other
than Cause, death or Disability shall be entitled to the Deferred Vested
Benefit described in Section 3.2(b) hereof, payable in the form specified in
Section 3.3.

(b)                                 Amount.  The Deferred Vested Benefit of a Member or
Vested Former Member who terminates and who meets the eligibility requirements
of Section 3.2(a) shall be an annual benefit equal to the difference between
(i) and the sum of (ii), (iii), and (iv), where:

(i)                                     is
5% of his or her Average Final Compensation, multiplied by the number of his or
her years of Service not in excess of ten (10), plus 2% of such Average Final
Compensation multiplied by the number of his or her years of Service over ten
but not in excess of 15 years;

(ii)                                  is
the Basic Plan Benefit payable to the Member or Vested Former Member as of the
date his or her Deferred Vested Benefit commences

 18
 

expressed in the form of
an annual life annuity, or, if the Basic Plan Benefit becomes payable after the
Member’s or Vested Former Member’s Deferred Vested Benefit commences, the
Actuarial Equivalent Value of the Basic Plan Benefit payable in the form of an
annual life annuity as of such date, regardless of whether such date precedes
the earliest possible payment date under the terms of the Basic Plan;

(iii)                               is
the Other Retirement Income payable to the Member or Vested Former Member as of
the date his or her Deferred Vested Benefit commences expressed in the form of
an annual life annuity, or, if the Other Retirement Income becomes payable
after the Member’s or Vested Former Member’s Deferred Vested Benefit commences,
the Actuarial Equivalent Value of the Other Retirement Income payable in the form
of an annual life annuity as of such date, regardless of whether such date
precedes the earliest possible payment date under the terms of the appropriate
retirement arrangement; and

(iv)                              is
the annual benefit payable to the Member or Vested Former Member under the
terms of the Predecessor to this Plan as of the date his or her Deferred Vested
Benefit commences, expressed in the form of an annual life annuity, or, if the
annual benefit payable under the Predecessor to this Plan becomes payable after
the Member’s or Vested Former Member’s Deferred Vested Benefit commences, the
Actuarial Equivalent Value of the annual benefit payable under the Predecessor
to this Plan, expressed in

 19
 

the form of an annual
life annuity, payable as of such date, regardless of whether such date precedes
the earliest possible payment date under the terms of the Predecessor to this
Plan.

3.3                                 Time
and Form of Payment.

(a)                                  Except
as provided under Section 3.3(b) or (c), the Retirement Benefit or Deferred
Vested Benefit under this Plan, as the case may be, shall be payable in monthly
installments in the form of a straight life annuity and without regard to any
optional form of benefits elected under the Basic Plan.  Payments shall commence as of the first day
of the calendar month coinciding with or next following (i) the earlier of the
date the Member or Vested Former Member attains age 65 or the date of the
Member’s or Vested Former Member’s Retirement, in the case of Retirement
Benefits or (ii) the later of the date the Member or Vested Former Member
attains age 55 or terminates employment, in the case of Deferred Vested
Benefits.

(b)                                 If
a Member or Vested Former Member has made a Lump Sum Election pursuant to
Section 3.4, the Retirement Benefit, or Deferred Vested Benefit under this
Plan, as the case may be, shall be payable in the form or combination of forms
of payment elected pursuant to such Lump Sum Election under Section 3.4 and
without regard to any optional form of benefits elected under the Basic Plan.  Any portion of the benefits hereunder payable
in a lump sum shall be paid on the first day of the calendar month next
following the calendar month in which occurs

 20
 

(i) the earlier of the
date the Member or Vested Former Member attains age 65 or the date of the
Member’s or Vested Former Member’s Retirement, in the case of Retirement
Benefits or (ii) the later of the date the Member or Vested Former Member
attains age 55 or terminates employment, in the case of Deferred Vested
Benefits.

(c)                                  Notwithstanding
any Lump Sum Election made (or not made) under Section 3.4, if the lump sum
value, determined in the same manner as provided under Section 3.4(a), of a
Member’s or Vested Former Member’s Retirement or Deferred Vested Benefit is
$10,000 or less at the time such benefit is payable under this Plan, such
benefit shall be payable as a lump sum at the time provided in Section 3.3(b)
provided that the benefits payable to or on behalf of such Member under all
similar arrangements that would constitute a nonqualified deferred compensation
plan under the Regulations are being paid at the same time.

(d)                                 Anything
in this Plan to the contrary notwithstanding, payment
to any Specified Employee upon Separation from Service shall not be made before
the date that is six months after the date of Separation from Service (or, if
earlier, the date of death of such Specified Employee). Any payment due within
such six-month period will be adjusted to reflect the deferred payment date by
multiplying the payment by the product of the six-month CMT Treasury Bill
annualized yield rate as published by the U.S. Treasury for the date on which
such payment would have been made but for the delay multiplied by a fraction,
the numerator of which is the number of days by which such payment was delayed
and the denominator of

 21
 

which is 365. In the event such
Specified Employee’s Retirement Benefit or Deferred Vested Benefit is paid in
the form of an annuity, the adjusted annuity payments to which such Specified
Employee would otherwise be entitled during such six months shall be
accumulated and paid on the first annuity payment date of the seventh month
following such Specified Employee’s Separation from Service.  In the event such Specified Employee has
elected payment of all or part of his or her Retirement Benefit or Deferred
Vested Benefit in the form of a lump sum, the adjusted lump sum payment shall
be made at the beginning of the seventh month following such Specified Employee’s
Separation from Service.  The six-month
delay in payment described herein shall not apply, however, to any payment made
under the circumstances described in Section 3.3 (e).

(e)                                  The
provisions of Sections 3.3(a), (b) and (d) to the contrary notwithstanding, a
payment to or on behalf of a Member or Vested Former Member shall be
accelerated under each of the following circumstances:

(i)                                     if
payment is required to be made to an individual other than the Member or Vested
Former Member to fulfill a domestic relations order as defined in Section
414(p)(1)(B) of the Code; or

(ii)                                  if
payment is necessary to satisfy requirements established pursuant to a written
determination by the Office of Government Ethics that:  (A) divestiture of the financial interest or
termination of the financial arrangement is reasonably necessary to comply with
any Federal conflict of interest statute, regulation, rule or executive order
(including Section

 22
 

208 of Title 18, United
States Code), or is requested by a congressional committee as a condition of
confirmation; and (B) specifies the financial interest to be divested or
terminated.

(f)                                    The
provisions of Sections 3.3(a) and (b) to the contrary notwithstanding, a
payment to a Member or Vested Former Member (or his or her Surviving Spouse)
may be delayed to a date after the designated Benefit Payment Date if
calculation of the amount of the payment is not administratively practicable
due to events beyond the control of the Member or Vested Former Member (or his
or her Surviving Spouse) and such delay is for reasons that are commercially
reasonable, provided that payment is made as soon as payment is
administratively practicable.

3.4                                 Lump
Sum Election.

(a)                                  A
Member or Vested Former Member may elect to receive all, none, or a specified
portion, as provided in Section 3.4(e), of his or her Retirement Benefit or
Deferred Vested Benefit under the Plan as a lump sum and to receive any balance
of such benefit in the form of an annuity; provided that any such Lump Sum
Election shall be effective for purposes of this Plan only if the conditions of
Section 3.4(b), (c) or (d) are satisfied. The amount of any portion of a Member’s
or a Vested Former Member’s Retirement Benefit or Deferred Vested Benefit
payable as a lump sum under this Section 3.4 shall equal the present value of
such portion of the benefit, and such present value shall be determined:  (i) on the assumption that it is payable in
the form of a joint and 50 percent survivor annuity

 23
 

if such Member or Vested
Former Member is married; and (ii) on the basis of (A) a discount rate equal to
85% of the average of the 15-year non-callable U.S. Treasury bond yields (or,
in the event that 15-year non-callable U.S. Treasury bond yields are
unavailable, such proxy for the same as the Plan Administrator may reasonably
select) as of the close of business on the last business day of each of the
three months immediately preceding the date provided in Section 3.3(a) as of
which monthly installments would otherwise commence, as modified by Section
3.8(a)(i) if applicable and (B) the 1983 Group Annuity Mortality Table.

(b)                                 An individual who is expected to become a Member
shall elect, on forms to be provided by the Plan Administrator, whether payment
of all or any portion of the Retirement Benefit or Deferred Vested Benefit to
which such Member may become entitled shall be paid in a lump sum or as an
annuity.  The election must be filed with
the Plan Administrator prior to the commencement of participation in order to
be effective.

(c)                                  Notwithstanding Section 3.4(b), a Member or Vested
Former Member (i) who has accrued a Retirement Benefit or Deferred Vested
Benefit with respect to periods prior to January 1, 2008, and (ii) to whom
distributions have not commenced, shall be permitted to make the lump sum
election described in Section 3.4(b) one or more times on or before December
31, 2007 (or such later date as may be specified by the Internal Revenue
Service in Regulations or other guidance interpreting Section 409A of the Code)
provided that any such election shall be made in writing on such form as the
Plan Administrator may reasonably require

 24
 

and,
provided further, that (A) with respect to an election made on or after January
1, 2006 and on or before December 31, 2006, the election may apply only to
Retirement Benefits or Deferred Vested Benefits that would not otherwise be
payable in 2006 and may not cause a Retirement Benefit or Deferred Vested
Benefit to be paid in 2006 that would not otherwise be payable in 2006; and (b)
with respect to an election made on or after January 1, 2007 and on or before
December 31, 2007, the election may apply only to Retirement Benefits or
Deferred Vested Benefits that would not otherwise be payable in 2007 and may
not cause a Retirement Benefit or Deferred Vested Benefit to be paid in 2007
that would not otherwise be payable in 2007.

(d)                                 A
Member or Vested Former Member may make subsequent lump sum elections on and
after January 1, 2008, on forms to be provided by the Plan Administrator, to
change the form of payment of his or her Retirement Benefit or Deferred Vested
Benefit under the following conditions:

(i)                                     No
such subsequent election shall be effective until 12 months after the date such
election is filed with the Plan Administrator;

(ii)                                  Except
in the event of payment upon death, any such subsequent election must be filed
with the Plan Administrator at least 12 months prior to the earliest date on
which the Member’s Retirement Benefit or Deferred Vested Benefit could be
payable pursuant to the Member’s last election;

 25
 

(iii)                               Except
in the event of payment upon death, the date on which the Member’s Retirement Benefit
or Vested Former Member’s Deferred Vested Benefit is paid or commences to be
paid shall be deferred by not less than five years from the date on which such
Retirement Benefit or Deferred Vested Benefit would have been paid or commenced
under the Member’s or Vested Former Member’s last election.  An annuity form of payment shall be treated
as an entitlement to a single payment in accordance with the provisions of the
Regulations and such five-year delay shall apply to all payments under the annuity.

(e)                                  A
Member or Vested Former Member making an election under Section 3.4(a) may
specify the portion of his Retirement Benefit or Deferred Vested Benefit under
the Plan to be received in a lump sum as follows:  0%, 25%, 50%, 75%, or 100%.

3.5                                 Cessation
of Benefits.  Subject to Section 3.8
hereof, no benefits or no further benefits, as the case may be, shall be paid
to a Member, Vested Former Member or Surviving Spouse if the Member or Vested
Former Member has:

(a)                                  become
a stockholder (unless such stock is listed on a national securities exchange or
traded on a daily basis in the over-the-counter market and the Member’s or
Vested Former Member’s ownership interest is not in excess of 2% of the company
whose shares are being purchased), employee, officer, director or consultant of
or to a company, or a member or an employee of or a consultant to a

 26
 

partnership or any other
business or firm, which competes with any of the businesses identified in the
Company’s Employee Protection Plan, or such Member or Vested Former Member
accepts any form of compensation from such competing entity;

(b)                                 been
discharged from employment with the Company or any Affiliated Employer for
Cause;

(c)                                  failed
to retain in confidence any and all confidential information concerning the
Company or any Affiliated Employer and its respective business which was known
or became known to the Member or Vested Former Member, except as otherwise
required by law and except information (i) ascertainable or obtained from
public information, (ii) received by the Member or Vested Former Member at any
time after the Member’s or Vested Former Member’s employment by the Company or
any Affiliated Employer terminated, from a third party not employed by or
otherwise affiliated with the Company or any Affiliated Employer, or (iii)
which was or became known to the public by any means other than a breach of
this Section 3.5; or

(d)                                 made
disparaging comments about the Company or any Affiliated Employer in any
communications, written or oral, with any individual, company, government body
or agency or any other entity whatsoever. 
For purposes hereof,  “disparage”
shall mean any communication, including, but not limited to, any statements,
actions or insinuations, made either directly or through a third party, that
would

 27
 

tend to lessen the
standing or stature of the Company or any Affiliated Employer in the eyes of a
customer, a prospective customer, a shareholder or a prospective shareholder.

3.6                                 Notification
of Cessation of Benefits.  Subject to
Section 3.8 hereof, in any case described in Section 3.5, the Member, Vested
Former Member or Surviving Spouse shall be given prior written notice that no
benefits or no further benefits, as the case may be, will be paid to such
Member, Vested Former Member or Surviving Spouse.  Such written notice shall specify the
particular act(s), or failures to act, and the basis on which the decision to
cease paying his or her benefits has been made.

3.7                                 Repayment
of Benefits Paid as Lump Sum.

(a)                                  Subject
to Section 3.8 hereof, a Member or Vested Former Member who receives in a lump
sum any portion of his or her Retirement Benefit or Deferred Vested Benefit
pursuant to a Lump Sum Election, shall receive such lump sum portion of such
Retirement Benefit or Deferred Vested Benefit subject to the condition that if
such Member or Vested Former Member engages in any of the acts described in
Section 3.5, then such Member or Vested Former Member shall, within 60 days
after written notice by the Company, repay to the Company the amount described
in Section 3.7(b).

(b)                                 The
amount described in this Section shall equal the amount of the Member’s or
Vested Former Member’s lump sum benefit paid under this Plan to which such

 28
 

Member or Vested Former
Member would not have been entitled, if such lump sum benefit had instead been
payable in the form of an annuity under this Plan and such annuity payments
were subject to the provisions of Section 3.5.

3.8                                 Change
in Control.

(a)                                  Anything
in this Plan to the contrary notwithstanding:

(i)                                     Any
Member, whose employment with the Company or an Affiliated Employer is
involuntarily terminated by the Company or an Affiliated Employer at or within
two years following a Change in Control for a reason other than Cause or whose
employment is voluntarily terminated by the Member with Good Reason at or
within two years following a Change in Control shall be deemed to have
completed five years of Service for purposes of Section 3.2(a) hereof and shall
be credited with three additional years of Service for purposes of calculating
the benefits payable under Sections 3.1(b) or 3.2(b) hereof, as the case may
be.  Notwithstanding the provisions of
Section 3.3 of this Plan to the contrary, payment of the Actuarial Equivalent
Value of such benefits shall be made in the form provided in Section 3.3
commencing as provided in Section 3.3(a) or (b), as the case may be, provided
that with respect to Deferred Vested Benefits, the commencement of payment
shall be determined without regard to whether the Member has attained age 55
and, provided further, that the Actuarial Equivalent Value of such benefits
shall be

 29
 

determined by crediting
such Member with three additional years of age and on the assumption that
unreduced benefits are payable upon the Member’s attainment of age 55.  Moreover, for purposes of determining the
Actuarial Equivalent Value of such benefits payable in the form of a lump sum,
the interest and mortality factors specified in Section 3.4(a) shall
apply.  In addition, in the event that a
Member’s Service shall have been limited pursuant to Section 1.36(c) to
disregard Service prior to such Member’s participation in the Plan, such
limitation shall be eliminated in the event of such Member’s termination of
employment at or within two years following a Change in Control as provided above
in this subsection (i).

(ii)                                  In
the event of a Potential Change in Control or Change in Control, the Company
shall, not later than 15 days thereafter, have established one or more
so-called “rabbi” trusts and shall deposit therein cash in an amount sufficient
to provide for full payment of all potential benefits payable under the Plan at
or following a Change in Control; provided,
however, that no such deposit shall be made if it would cause a violation of
the funding limitations of Section 409A(b)(3) of the Code.  Such rabbi trust(s) shall be irrevocable and
shall provide that the Company may not, directly or indirectly, use or recover
any assets of the trust(s) until such time as all obligations which potentially
could arise hereunder have been settled and paid in full, subject only to the
claims of creditors of the Company in the event of insolvency or bankruptcy of
the Company; provided, however,

 30
 

that if no Change in
Control has occurred within two years after such Potential Change in Control,
such rabbi trust(s) shall at the end of such two-year period become revocable
and may thereafter be revoked by the Company.

(iii)                               The
provisions of Sections 3.5 through 3.7 shall be of no force or effect with
respect to Members who Retire or who have a Separation from Service for the reasons described in Section 3.8(a)(i)
within a two-year period following a Change in Control.

SECTION
4 - DISABILITY BENEFITS

4.1                                 Disability
Benefits.

(a)                                  Eligibility.  A Member who is enrolled for the maximum
disability insurance coverage available under the Basic Disability Plan and who
has become Disabled shall be entitled to the Disability Benefit described in
Section 4.1(b).

(b)                                 Amount.  The Disability Benefit of a Member entitled
thereto shall be an annual benefit payable in monthly installments under this
Plan during the same period as disability benefits are actually paid by the
Basic Disability Plan, in an amount equal to 60% of the Member’s Covered
Earnings, offset by the Member’s (i) Basic Disability Plan Benefit, (ii) Basic
Plan Benefit, if the Basic Disability Plan Benefit is offset by such Basic Plan
Benefit, and (iii) Other Disability Income.

 31

SECTION
5 - SURVIVING SPOUSE’S BENEFITS

5.1                                 Death
Prior to Benefit Commencement.  Upon
the death of a Member or Vested Former Member, prior to the commencement of his
or her Retirement Benefit or Deferred Vested Benefit hereunder, any such Member
shall be deemed to have completed five years of Service for purposes of Section
3.2(a) and his or her Surviving Spouse will be entitled to a Surviving Spouse’s
Benefit under this Plan equal to 50% of the Retirement or Deferred Vested
Benefit that would have been provided from the Plan had the Member or Vested
Member retired from or terminated employment with the Company or an Affiliated
Employer on the date of death and commenced benefits on the later of the date
the Member would have attained age 55 or the date of the Member’s death.

5.2                                 Death
On or After Benefit Commencement. 
Upon the death of a Vested Former Member while he or she is receiving
Retirement or Deferred Vested Benefits, his or her Surviving Spouse shall
receive a Surviving Spouse’s Benefit equal to 50%  of
the Benefit he or she was receiving at the time of death.  Notwithstanding the foregoing, no benefit
shall be payable under this Section 5.2  to the extent
a Retirement Benefit or Deferred Vested Benefit was previously paid to a Member
or Vested Former Member in the form of a lump sum.

5.3                                 Commencement
of Surviving Spouse’s Benefit. 
Except as provided in Section 5.4, the Surviving Spouse’s Benefit
provided under Sections 5.1 or 5.2 will be payable monthly, commencing in the calendar month next following the calendar
month in which the

 32
 

Member’s
death occurs.  Such benefits shall
continue until the first day of the month in which the Surviving Spouse dies.

5.4                                 Lump
Sum Payment.

(a)                                  If
a Member or a Vested Former Member made an Election under Section 3.4 but such
Member or Vested Former Member died prior to such lump sum payment, the
Surviving Spouse’s Benefit payable under Section 5.1 hereof will be payable in
the form or combination of forms of payment so elected by such Member or Vested
Former Member pursuant to such Lump Sum Election.  The amount of any lump sum payment under the
Plan shall be determined using the actuarial assumptions set forth in Section
3.4(a).

(b)                                 If
the lump sum value, determined in the same manner as provided under Section
3.4(a), of a Surviving Spouse’s Benefit is $10,000 or less at the time such
Surviving Spouse’s Benefit is payable under this Plan, such benefit shall be
payable as a lump sum provided that the benefits payable to or on behalf of
such Member or Vested Former Member under all similar arrangements that would
constitute a nonqualified deferred compensation plan under the Regulations are
being paid at the same time.

(c)                                  Any
Surviving Spouse’s Benefit which is payable as a lump sum shall be paid on the
first day of the calendar month next following the calendar month in which the
Member’s or Vested Former Member’s death occurred.

 33
 

 5.5                              Reduction.  Notwithstanding the foregoing provisions of
Section 5, the amount of a Surviving Spouse’s Benefit shall be reduced by one
percentage point for each year (where a half year or more is treated as a full
year) in excess of ten years that the age of the Member or Vested Former Member
exceeds the age of the Surviving Spouse.

SECTION
6 - PLAN ADMINISTRATOR

6.1                                 Duties
and Authority.  The Plan
Administrator shall be responsible for the administration of the Plan and may
delegate to any management committee, employee, director or agent its
responsibility to perform any act hereunder, including, without limitation,
those matters involving the exercise of discretion; provided, that such
delegation shall be subject to revocation at any time at the Plan Administrator’s
discretion.  The Plan Administrator shall
have the sole discretion to determine all questions arising in connection with
the Plan, to interpret the provisions of the Plan and to construe all of its
terms, to adopt, amend, and rescind rules and regulations for the
administration of the Plan, and generally to conduct and administer the Plan
and to make all determinations in connection with the Plan as may be necessary
or advisable.  All such actions of the
Plan Administrator shall be conclusive and binding upon all Members, Former
Members, Vested Former Members, Surviving Spouses and other persons.

6.2                                 Presentation of Claims.  The claims
procedures set forth in Sections 6.2 through 6.6 shall be effective January 1,
2003. Claims for benefits shall be filed in writing with the Plan
Administrator.  Written or electronic
notice of the disposition of a claim shall be furnished to the claimant within
90 days after the claim is filed (or within 180 days if

 34
 

special circumstances
require an extension of time for processing the claim and if notice of such
extension and circumstances is provided to the claimant within the initial
90-day period.)

6.3                                 Claims Denial Notification.  If a claim is wholly or partially denied, the
Plan Administrator shall furnish to the claimant a written notice setting forth
in a manner calculated to be understood by the claimant:

(a)                                  the
specific reason(s) for denial;

(b)                                 specific
reference(s) to pertinent Plan provisions on which any denial is based;

(c)                                  a
description of any additional material or information necessary for the
claimant to perfect the claim, and an explanation of why such material or
information is necessary;

(d)                                 an
explanation of the Plan’s claims review procedures and the applicable time
limits for such procedures; and

(e)                                  a
statement that the claimant has a right to bring a civil action under Section
502(a) of ERISA following an adverse determination on review.

6.4                                 Claims
Review Procedure.  Upon a denial, the
claimant is entitled (either in person or by his duly authorized
representative) to:

 35
 

(a)                                  request
a subsequent review of the claim by the Plan Administrator upon written
application for review made to the Plan Administrator.  In the case of a denial as to which written
notice of denial has been given to the claimant, any such request for review of
the claim must be made within 60 days after receipt by the claimant of such
notice.  A claimant must submit a written
application for review before the claimant is permitted to bring a civil action
for benefits;

(b)                                 review
pertinent documents relating to the denial; and

(c)                                  submit
written comments, documents, records and other information relating to the
claim.

6.5                                 Timing.  The Plan Administrator shall make its
decision and notify the claimant with respect to a claim not later than 60 days
after receipt of the request.  Such
60-day period may be extended for another period of 60 days if the Plan
Administrator finds that special circumstances require an extension of time for
processing and notice of the extension and special circumstances is provided to
the claimant within the initial 60-day period.

6.6                                 Final
Decision.  The claim for review shall
be given a full and fair review that takes into account all comments,
documents, records and other information submitted that relates to the claim,
without regard to whether such information was submitted or considered in the
initial benefit determination.  The Plan
Administrator shall provide the claimant with written or electronic notice of
the decision in a manner calculated to be understood by the claimant.  The notice shall include specific reasons for
the decision, specific references to

 36
 

the pertinent Plan provisions
on which the decision is based, a statement that the claimant has a right to
bring a civil action under Section 502(a) of ERISA, and a statement that the
claimant is entitled to receive, upon request and free of charge, reasonable
access to and copies of all documents, records and other information relevant
to the claim.  A document is relevant to
the claim if it was relied upon in making the determination, was submitted,
considered or generated in the course of making the determination or demonstrates
that benefit determinations are made in accordance with the Plan and that Plan
provisions have been applied consistently with respect to similarly situated
claimants.

SECTION
7- MISCELLANEOUS

7.1                                 Amendment;  Suspension.  The Board, may, in its sole discretion
suspend or amend this Plan at any time or from time to time, in whole or in
part and the Employee Benefits Committee of the Company may amend the Plan
without the approval of the Board with respect to amendments that such
Committee determines do not have a significant effect on the cost of the Plan;
provided, however, that no such suspension or amendment of the Plan may (a)
adversely affect a Member’s or Vested Former Member’s benefit under the Plan to
which he or she has become entitled in accordance with the Plan as in effect on
the date immediately preceding the date of such suspension or amendment, or (b)
adversely affect a Member’s or Vested Former Member’s right or the right of a
Surviving Spouse to receive a benefit in accordance with the Plan as in effect
on the date immediately preceding the date of such suspension or amendment, or
(c) cause any payment that a Member, Vested Former Member or Surviving
Spouse is entitled to

 37
 

receive under this Plan
to become subject to an income tax penalty under Section 409A of the Code.

7.2                                 Termination. This Plan may be terminated and lump sum
distributions made to Members, Vested Former Members (or their Surviving
Spouses) of their Retirement Benefits and Deferred Vested Benefits hereunder
only in accordance with one of the following methods:

(a)                                  within twelve months of a dissolution of the Company
taxed under Section 331 of the Code, or with the approval of a bankruptcy court
pursuant to 11 U.S.C. Section 503(b)(1(A), provided that Members’ or Vested
Former Members’ Retirement Benefits or Deferred Vested Benefits are included in
their gross incomes in the latest of : 
(i) the calendar year in which the Plan termination occurs; or (ii) the
first calendar year in which the payment is administratively practicable;

(b)                                 within the thirty days preceding or the twelve months
following a change in control as defined in Regulations Section
1.409A-2(g)(4)(i), provided that all substantially similar arrangements
sponsored by the Company are terminated so that all Members and Vested Former
Members in this Plan and all participants under substantially similar
arrangements are required to receive all amounts of compensation deferred under
the terminated arrangements within twelve months of the date of termination of
the arrangements;

 38
 

(c)                                  (i) all arrangements sponsored by the Company that
would be aggregated with any terminated arrangement under Regulations Section
1.409A-1(c) if the same Member or Vested Former Member participated in all of
the arrangements are terminated; (ii) no payments other than payments that
would be payable under the terms of the arrangements if the termination had not
occurred are made within twelve months of the termination of the arrangements;
(iii) all payments are made within twenty-four months of the termination of the
arrangements; and (iv) the Company does not adopt a new arrangement that would
be aggregated with any terminated arrangement under Regulations Section
1.409A-1(c) if the same Member or Vested Former Member participated in both arrangements,
at any time within five years following the date of termination of the
arrangement; or

(d)                                 such other events and conditions as the Internal
Revenue Service may prescribe.

Anything in this Section 7 to the
contrary notwithstanding, no such termination of the Plan may (a) adversely
affect a Member’s or Vested Former Member’s benefit under the Plan to which he
or she has become entitled in accordance with the Plan as in effect on the date
immediately preceding the date of such termination, or (b) adversely affect a
Member’s or Vested Former Member’s right or the right of a Surviving Spouse to
receive a benefit in accordance with the Plan as in effect on the date
immediately preceding the date of such termination, or (c) cause any payment
that a Member, Vested Former Member or Surviving Spouse is entitled to receive
under this Plan to become subject to an income tax penalty under Section 409A
of the Code.

 39
 

 7.3                              No Employment Rights.  Nothing contained herein will confer upon any
Member, Former Member or Vested Former Member the right to be retained in the
service of the Company or any Affiliated Employee, nor will it interfere with
the right of the Company or any Affiliated Employer to discharge or otherwise
deal with Members, Former Members or Vested Former Members with respect to
matters of employment.

7.4                                 Unfunded
Status.  Members and Vested Former
Members shall have the status of general unsecured creditors of the Company,
and this Plan constitutes a mere promise by the Company to make benefit
payments at the time or times required hereunder. It is the intention of the
Company that this Plan be unfunded for tax purposes and for purposes of Title I
of ERISA and any trust created by the Company and any assets held by such trust
to assist the Company in meeting its obligations under the Plan shall meet the
requirements necessary to retain such unfunded status.

7.5                                 Arbitration.  Any dispute or controversy arising under or
in connection with the Plan shall be settled exclusively by arbitration in
Fairfield, Connecticut in accordance with the rules of the American Arbitration
Association in effect at the time of such arbitration. Upon submission of invoices, the Company shall promptly pay or reimburse
all reasonable costs and expenses (including fees and disbursements of counsel
and pension experts) incurred to assert rights under this Plan or in any
proceeding in connection therewith, brought by a Member, Vested Former Member,
Former Member or Surviving Spouse, whether or not such Member, Vested Former
Member, Former Member or Surviving Spouse is ultimately successful in enforcing
such rights or in such proceeding; provided, however, that no reimbursement
shall be owed with respect to expenses

 40
 

relating
to any unsuccessful assertion of rights or proceeding if and to the extent that
such assertion or proceeding was initiated or maintained in bad faith or was
frivolous as determined by the arbitrators or a court having jurisdiction over
the matter, in which case any amounts previously paid by the Company shall be promptly
repaid.

7.6                                 No
Alienation.  Except as otherwise
provided in Section 3.3(e)(i), a Member’s or Vested Former Member’s right to
benefit payments under the Plan shall not be subject in any manner to
anticipation, alienation, sale, transfer, assignment, pledge, encumbrance,
attachment or garnishment by creditors of such Member or Vested Former Member
or his or her Surviving Spouse.

7.7                                 Withholding.  The Company may withhold from any benefit
under the Plan an amount sufficient to satisfy its tax withholding obligations.

7.8                                 Governing
Law.  The Plan shall be governed by and construed in accordance with the laws of
the State of Connecticut applicable to contracts made and to be performed in
such state to the extent not preempted by federal law. Anything in this Plan to
the contrary notwithstanding, the terms of this Plan shall be interpreted and
applied in a manner consistent with the requirements of Section 409A of the
Code and the Regulations thereunder and the Company shall have no right to
accelerate or make any payment under this Plan except to the extent permitted
under Section 409A of the Code.  The
Company shall have no obligation, however, to reimburse any Member, Vested
Former Member or Surviving

 41
 

Spouse
for any tax penalty or interest payable or provide a gross-up payment in
connection with any tax liability of such Member, Vested Former Member or
Surviving Spouse under Section 409A of the Code except that this provision
shall not apply in the event of the Company’s negligence or willful disregard
in its interpretation of the application of Section 409A of the Code and the
Regulations thereunder to the Plan.

7.9                                 Successors.  The Company shall require any successor
(whether direct or indirect, by purchase, merger, consolidation or otherwise)
to all or substantially all of the business and/or assets of the Company to
expressly assume and agree to perform the obligations of the Company under this
Plan in the same manner and to the same extent that the Company would have been
required to perform such obligations if no such succession had taken place and
such assumption shall be an express condition to the consummation of any such
purchase, merger, consolidation or other transaction.

7.10                           Integration.  In the event of any conflict or ambiguity
between this Plan and the terms of any employment agreement between a Member
and the Company or any Change in Control Agreement between a Member and the
Company (this Plan and any such employment agreement or Change in Control
Agreement being collectively referred to herein as the “arrangements”), such
conflict or ambiguity shall be resolved in accordance with the terms of that
arrangement which are most beneficial to the Member; provided, however, that no
such resolution of any such conflict or ambiguity shall operate to cause the
Member to receive duplicate payments or benefits under the arrangements.

 42Exhibit
10.46.2

IMS HEALTH INCORPORATED

RETIREMENT EXCESS PLAN

As Amended and Restated Effective as of January 1,
2005

 

 

TABLE OF CONTENTS

	
  

  	
   

  	
   

  	
   

  	
  Page

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  INTRODUCTION

  	
   

  	
  1

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 1 - DEFINITIONS

  	
   

  	
  1

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  1.1

  	
   

  	
  “Affiliated Employer”

  	
   

  	
  1

  	
   

  
	
  1.2

  	
   

  	
  “Annuity”

  	
   

  	
  2

  	
   

  
	
  1.3

  	
   

  	
  “Benefit Payment Date”

  	
   

  	
  2

  	
   

  
	
  1.4

  	
   

  	
  “Board”

  	
   

  	
  2

  	
   

  
	
  1.5

  	
   

  	
  “Cause”

  	
   

  	
  2

  	
   

  
	
  1.6

  	
   

  	
  “Change in Control”

  	
   

  	
  3

  	
   

  
	
  1.7

  	
   

  	
  “Code”

  	
   

  	
  6

  	
   

  
	
  1.8

  	
   

  	
  “Committee”

  	
   

  	
  6

  	
   

  
	
  1.9

  	
   

  	
  “Company”

  	
   

  	
  6

  	
   

  
	
  1.10

  	
   

  	
  “Designated
  Beneficiary”

  	
   

  	
  6

  	
   

  
	
  1.11

  	
   

  	
  “Disability”

  	
   

  	
  6

  	
   

  
	
  1.12

  	
   

  	
  “Effective Date”

  	
   

  	
  6

  	
   

  
	
  1.13

  	
   

  	
  “ERISA”

  	
   

  	
  6

  	
   

  
	
  1.14

  	
   

  	
  “Good Reason”

  	
   

  	
  6

  	
   

  
	
  1.15

  	
   

  	
  “Member”

  	
   

  	
  9

  	
   

  
	
  1.16

  	
   

  	
  “Plan”

  	
   

  	
  9

  	
   

  
	
  1.17

  	
   

  	
  “Plan Administrator”

  	
   

  	
  9

  	
   

  
	
  1.18

  	
   

  	
  “Potential Change in
  Control”

  	
   

  	
  9

  	
   

  
	
  1.19

  	
   

  	
  “Qualified Plan”

  	
   

  	
  10

  	
   

  
	
  1.20

  	
   

  	
  “Regulations”

  	
   

  	
  10

  	
   

  
	
  1.21

  	
   

  	
  “Retirement Benefit”

  	
   

  	
  10

  	
   

  
	
  1.22

  	
   

  	
  “Separation from
  Service”

  	
   

  	
  10

  	
   

  
	
  1.23

  	
   

  	
  “Specified Employee”

  	
   

  	
  10

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 2 - PARTICIPATION

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  2.1

  	
   

  	
  Commencement of
  Participation

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 3 - AMOUNT
  AND FORM OF BENEFITS

  	
   

  	
  11

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  3.1

  	
   

  	
  Retirement Benefit

  	
   

  	
  11

  	
   

  
	
  3.2

  	
   

  	
  Time and Form of
  Payment

  	
   

  	
  12

  	
   

  
	
  3.3

  	
   

  	
  Cessation of Benefits

  	
   

  	
  18

  	
   

  
	
  3.4

  	
   

  	
  Notification of
  Cessation of Benefits

  	
   

  	
  19

  	
   

  
	
  3.5

  	
   

  	
  Repayment of Benefits

  	
   

  	
  19

  	
   

  
	
  3.6

  	
   

  	
  Change in Control

  	
   

  	
  20

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 4 - DEATH
  BENEFITS

  	
   

  	
  22

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  4.1

  	
   

  	
  Death Prior to Benefit
  Commencement

  	
   

  	
  22

  	
   

  

 

 i
 

 

	
  4.2

  	
   

  	
  Death On or After
  Benefit Commencement Date

  	
   

  	
  23

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 5 - PLAN
  ADMINISTRATOR

  	
   

  	
  23

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  5.1

  	
   

  	
  Duties and Authority

  	
   

  	
  23

  	
   

  
	
  5.2

  	
   

  	
  Presentation of Claims

  	
   

  	
  24

  	
   

  
	
  5.3

  	
   

  	
  Claims Denial
  Notification

  	
   

  	
  24

  	
   

  
	
  5.4

  	
   

  	
  Claims Review Procedure

  	
   

  	
  25

  	
   

  
	
  5.5

  	
   

  	
  Timing

  	
   

  	
  25

  	
   

  
	
  5.6

  	
   

  	
  Final Decision

  	
   

  	
  25

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  SECTION 6 - MISCELLANEOUS

  	
   

  	
  26

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  6.1

  	
   

  	
  Amendment; Suspension

  	
   

  	
  26

  	
   

  
	
  6.2

  	
   

  	
  Termination

  	
   

  	
  27

  	
   

  
	
  6.3

  	
   

  	
  No Employment Rights

  	
   

  	
  29

  	
   

  
	
  6.4

  	
   

  	
  Unfunded Status

  	
   

  	
  29

  	
   

  
	
  6.5

  	
   

  	
  Arbitration

  	
   

  	
  29

  	
   

  
	
  6.6

  	
   

  	
  No Alienation

  	
   

  	
  30

  	
   

  
	
  6.7

  	
   

  	
  Withholding

  	
   

  	
  30

  	
   

  
	
  6.8

  	
   

  	
  Governing Law

  	
   

  	
  30

  	
   

  
	
  6.9

  	
   

  	
  Successors

  	
   

  	
  31

  	
   

  
	
  6.10

  	
   

  	
  Integration

  	
   

  	
  31

  	
   

  
	
   

  	
   

  	
   

  	
   

  	
   

  	
   

  
	
  Appendix A

  	
   

  	
  33

  	
   

  
	
  Appendix
  B

  	
   

  	
  34

  	
   

  

 

 ii

IMS HEALTH INCORPORATED

RETIREMENT EXCESS PLAN

As Amended and Restated Effective as of January 1,
2005

INTRODUCTION

Effective as of July 1, 1998, the IMS Health Incorporated Retirement Excess Plan
(the “Plan”) was established to provide participating employees with retirement
benefits in excess of those permitted to be paid under the IMS Health
Incorporated Retirement Plan (the “Qualified Plan”) due to the limitations
imposed by Sections 401(a)(17) and 415 of the Internal Revenue Code of 1986, as
amended (the “Code”) and the exclusion from the definition of compensation
under the Qualified Plan of amounts deferred under any nonqualified deferred
compensation plan. This document represents a complete restatement of the Plan
effective as of January 1, 2005.  The
provisions of this amendment and restatement of the Plan shall apply to Members
of the Plan who have not retired or terminated employment with the Company as
of January 1, 2005.  The rights to
benefits, if any, of any former Member who retired or otherwise terminated
employment before January 1, 2005, together with the amount of such benefits,
shall continue to be governed by the provisions of the Plan in effect as of the
date of such retirement or termination of employment.

SECTION 1
- DEFINITIONS

 1.1                               “Affiliated
Employer” shall mean an entity affiliated with the Company.

 1.2                              “Annuity”
shall mean a form of benefit payment that (a) provides a series of
substantially equal periodic payments, payable not less frequently than
annually, for the life (or life expectancy) of the Member or the joint lives
(or life expectancies) of the Member and his or her Designated Beneficiary; and
(b) is a form of annuity made available under the Qualified Plan at the
time payment begins under this Plan which is actuarially equivalent to a
straight life annuity, as determined in accordance with the actuarial
assumptions specified in the Qualified Plan.

 1.3                              “Benefit
Payment Date” shall mean the date on which a Member’s Retirement Benefit is
paid to such Member in accordance with Section 3.2 or to such Member’s
Designated Beneficiary in accordance with Section 4.1.

 1.4                               “Board”
shall mean the Board of Directors of IMS Health Incorporated, except that any
action authorized to be taken by the Board hereunder may also be taken by a
duly authorized committee of the Board or its duly authorized delegees.

 1.5                              “Cause”  A Member shall not be deemed to have been
terminated for “Cause” under this Plan unless such Member shall have been
terminated for “Cause” under the terms of such Member’s employment agreement or
change in control agreement with the Company, if any.  If no such employment agreement or change in
control agreement containing a

 2
 

definition of “Cause” shall be in effect, for purposes
of this Plan “Cause” shall mean a Member’s:

(a)                                  willful and continued failure to substantially
perform his or her duties (other than any such failure resulting from
incapacity due to physical or mental illness or Disability or any failure after
the issuance of a notice of termination by the Member for Good Reason) which
failure is demonstrably and materially damaging to the financial condition or
reputation of the Company and/or its Affiliated Employers, and which failure
continues more than 48 hours after a written demand for substantial performance
is delivered to the Member by the Company, which demand specifically identifies
the manner in which the Company believes that the Member has not substantially
performed his or her duties; or

(b)                                 the willful engaging by the Member in conduct which
is demonstrably and materially injurious to the Company, monetarily or
otherwise.

No act,
or failure to act, on the part of the Member shall be deemed “willful” unless
done, or omitted to be done, by the Member not in good faith and without
reasonable belief that his or her action or omission was in the best interest
of the Company.

 1.6                               “Change
in Control” 
If a “Change in Control” shall have occurred or shall be deemed to have
occurred under the terms of a Member’s Change in Control Agreement or
employment agreement with the Company, if any, then a “Change in Control” shall
be deemed to have occurred under

 3
 

this Plan.   Otherwise a “Change in Control” shall be
deemed to have occurred if:

(a)                                  any “Person” as such term is used for purposes
of  Sections 13(d) or 14(d) of the
Securities Exchange Act of 1934, as amended (the “Exchange Act”) (other than
the Company, any trustee or other fiduciary holding securities under an
employee benefit plan of the Company, or any company owned, directly or
indirectly, by the stockholders of the Company in substantially the same
proportions as their ownership of stock of the Company), becomes the “Beneficial
Owner” (as defined in Rule 13d-3 of the Exchange Act), directly or indirectly,
of securities of the Company representing 20% or more of the combined voting
power of the Company’s then outstanding securities;

(b)                                 during any period of 24 months (not including any
period prior to the Effective Date), individuals who at the beginning of such
period constitute the Board, and any new director (other than (i) a director
nominated by a Person who has entered into an agreement with the Company to
effect a transaction described in Sections 1.9(a), (c), or (d) hereof, (ii) a
director nominated by any Person (including the Company) who publicly announces
an intention to take or to consider taking actions (including, but not limited
to, an actual or threatened proxy contest) which if consummated would
constitute a Change in Control, or (iii) a director nominated by any Person who
is the Beneficial Owner, directly or indirectly, of securities of the Company
representing 10% or more of the

 4
 

combined voting power of the Company’s securities) whose
election by the Board or nomination for election by the Company’s stockholders
was approved in advance by a vote of at least two-thirds (2/3) of the directors
then still in office who either were directors at the beginning of the period
or whose election or nomination for election was previously so approved, cease
for any reason to constitute at least a majority thereof;

(c)                                  any transaction (or series of transactions) is
consummated under which the Company is merged or consolidated with any other
company, other than a merger or consolidation (i) which would result in the
voting securities of the Company outstanding immediately prior thereto
continuing to represent (either by remaining outstanding or by being converted
into voting securities of the surviving entity) more than 66 2/3% of the
combined voting power of the voting securities of the Company or such surviving
entity outstanding immediately after such merger or consolidation, and (ii)
after which no “Person” holds 20% or more of the combined voting power of the
then outstanding securities of the Company or such surviving entity;

(d)                                 a sale or disposition by the Company of all or
substantially all of the Company’s assets is consummated or the stockholders of
the Company approve a plan of complete liquidation of the Company; or

(e)                                  the Board adopts a resolution to the effect that, for
purposes of this Plan, a Change in Control has occurred.

 5
 

 1.7                               “Code” shall mean the Internal Revenue Code of 1986, as
amended from time to time.

 1.8                              “Committee” shall mean the Compensation and Benefits Committee
of the Board or any successor thereto.

 1.9                              “Company” shall mean IMS Health Incorporated.

 1.10                        “Designated
Beneficiary” shall mean one or more
persons, estates or other entities, designated in accordance with such
procedures as may be specified by the Plan Administrator, that are entitled to
receive benefits under the Plan upon the death of a Member and, in the absence
of any such designation, the Member’s estate.

 1.11                        “Disability”shall mean with respect to any Member, disability or
disabled for purposes of the long-term disability plan of the Company or an Affiliated
Employer pursuant to which long-term disability benefits are payable to such
Member.

 1.12                         “Effective
Date” shall mean July 1, 1998.  The Effective Date of this amendment and
restatement shall mean January 1, 2005.

 1.13                        “ERISA” shall mean the Employee Retirement Income Security
Act of 1974, as amended.

 1.14                         “Good
Reason”  If a Member shall have terminated employment
for “Good Reason” under the terms of such Member’s Change in Control

 6
 

Agreement or employment agreement with the Company, if any,
then such Member shall be deemed to have terminated employment for “Good Reason”
under this Plan.  Otherwise “Good Reason”
shall mean, without the Member’s express written consent, the occurrence of any
of the following circumstances unless, such circumstances are fully corrected
prior to the date of termination specified in the notice of termination given
in respect thereof:

(a)                                  the assignment to the Member of any duties
inconsistent with the Member’s position in the Company, or an adverse
alteration in the nature or status of the Member’s responsibilities or the
conditions of the Member’s employment;

(b)                                 a reduction by the Company in the Member’s annual
base salary, target bonus or perquisites except for across-the-board perquisite
reductions similarly affecting all senior executives of the Company and all
senior executives of any Person, as such term is used for purposes of Sections
13(d) or 14(d) of the Securities Exchange Act of 1934, as amended, in control
of the Company;

(c)                                  the relocation of the principal place of the Member’s
employment to a location more than 50 miles from the location of such place of
employment; for this purpose, required travel on the Company’s business will
not constitute a relocation so long as the extent of such travel is

 7
 

substantially consistent with the Member’s customary
business travel obligations;

(d)                                 the failure by the Company to pay to the Member any
portion of the Member’s compensation or to pay to the Member any portion of an
installment of deferred compensation under any deferred compensation program of
the Company within seven days of the date such compensation is due;

(e)                                  the failure by the Company to continue in effect any
material compensation or benefit plan in which the Member participated unless
an equitable arrangement (embodied in an ongoing substitute or alternative
plan) has been made with respect to such plan, or the failure by the Company to
continue the Member’s participation therein (or in such substitute or
alternative plan) on a basis not materially less favorable, both in terms of
the amounts of benefits provided and the level of the Member’s participation
relative to other participants;

(f)                                    the failure of the Company to obtain a satisfactory
agreement from any successor to the Company to fully assume the Company’s
obligations and to perform under this Plan, as contemplated in Section 6.9
hereof;

(g)                                 with respect to any Member who is a party to an
employment agreement or a Change in Control Agreement, any purported
termination of such Member’s employment that is not effected pursuant to the
notice

 8
 

provisions, if any, in such Member’s employment agreement or
Change in Control Agreement.

 1.15                         “Member”
shall mean an employee of the Company or an Affiliated Employer who becomes a
participant in the Plan pursuant to Section 2.

 1.16                        “Plan”
shall mean this IMS Health Incorporated Retirement Excess Plan, as embodied
herein, and any amendments thereto.

 1.17                        “Plan Administrator” shall mean the Company, except that any action
authorized to be taken by the Plan Administrator hereunder may also be taken by
any committee or person(s) duly authorized by the Board or the duly authorized
delegees of such duly authorized committee or person(s).

 1.18                        “Potential Change in Control”  If a “Potential
Change in Control” shall have occurred or shall be deemed to have occurred
under the terms of a Member’s Change in Control Agreement or employment
agreement with the Company, if any, then a “Potential Change in Control” shall
be deemed to have occurred under this Plan. 
Otherwise a “Potential Change in Control” shall be deemed to have
occurred if:

(a)                                  the Company enters into an agreement, the
consummation of which would result in the occurrence of a Change in Control;

(b)                                 any Person (including the Company), as defined in
Section 1.6(a) hereof, publicly announces an intention to take or to consider
taking actions which if consummated would constitute a Change in Control; or

 9
 

(c)                                  the Board adopts a resolution to the effect that, for
purposes of this Plan, a Potential Change in Control has occurred.

 1.19                        “Qualified Plan” shall mean the IMS Health
Incorporated Retirement Plan, as the same may be amended from time to time.

 1.20                        “Regulations” shall mean proposed and
final Treasury Regulations, as the same may be amended from time to time.

 1.21                        “Retirement Benefit” shall mean the benefit described in Section 3.1(a) hereof.

 1.22                        “Separation from Service” shall mean
termination of employment with the Company and any Affiliated Employer.  Whether a Member has had a Separation of
Service shall be determined by the Plan Administrator on the basis of all
relevant facts and circumstances and with reference to Regulations Section
1.409A-1(h).

 1.23                         “Specified Employee” shall mean an
employee who satisfies the requirements for being designated a “key employee”
under Section 416(i)(1)(A)(i), (ii) or (iii) of the Code without regard to
Section 416(i)(5) of the Code at any time during a calendar year, in which case
such employee shall be considered a Specified Employee for the twelve-month
period beginning on the first day of the fourth month immediately following the
end of such calendar year.

 

 10

SECTION 2-
PARTICIPATION

2.1                                 Commencement of Participation.  All
participants in the Qualified Plan shall be Members in this Plan whenever their
benefits under the Qualified Plan, as from time to time in effect, are reduced
by reason of the limitations imposed by Sections 401(a)(17) and 415 of the Code
or the exclusion from the definition of compensation under the Qualified Plan
of amounts deferred under any nonqualified deferred compensation plan.

SECTION 3-
AMOUNT AND FORM OF BENEFITS

3.1                                 Retirement Benefit

(a)                                  Retirement Benefit. The Company shall pay to each Member (or such Member’s Designated
Beneficiary) a benefit equal to the excess of (i) over (ii), where:

(i)                                     equals
the amount that would be payable to the Member (or his or her Designated
Beneficary) under the Qualified Plan if the limitations imposed by Sections
401(a)(17) and 415 of the Code and the exclusion from the definition of
compensation under the Qualified Plan of amounts deferred under any
nonqualified deferred compensation plan did not apply; and

(ii)                                  equals
the sum of (A) the actual benefits payable to the Member (or his or her
Designated Beneficiary) from the Qualified Plan and (B) the benefits payable to
the Member (or his or her Designated 

 11
 

Beneficiary)
from the Pension Benefit Equalization Plan of The Dun & Bradstreet
Corporation (as in effect on October 31, 1996), as determined by the Company in
accordance with the methods and assumptions specified in Appendix A to this
Plan.

Notwithstanding the
foregoing, no benefits shall be payable hereunder unless the Member has a
nonforfeitable right to benefits under the Qualified Plan.

3.2                                 Time and Form of Payment.

(a)                                  Until January 1, 2008, a Member’s Retirement Benefit
shall be payable at the same time and in the same form as the Member’s benefits
under the Qualified Plan unless the Member shall have made an election in
accordance with Section 3.2(c) to receive his or her Retirement Benefit in the
form of a lump sum.  From and after
January 1, 2008, a Member’s Retirement Benefit shall be paid at the time and in
the form provided in Sections 3.2(b), 3.2(c), 3.2(e) or 3.2(f), as applicable.

(b)                                 Effective January 1, 2008, an individual who is
expected to become a Member shall elect, on forms to be provided by the Plan
Administrator, whether payment of all or any portion of the Retirement Benefit
to which such Member may become entitled shall be paid in a lump sum or as an
Annuity.  The election must be filed with
the Plan Administrator prior to the commencement of participation in order to
be effective.  Payment of a Member’s
Retirement Benefit shall be made or commence in the payroll 

 12
 

period
next following the payroll period in which occurs the later of:  (i) the Member’s attainment of age 55; or
(ii) the Member’s Separation from Service.

(c)                                  Notwithstanding Section 3.2(b), a Member (i) who has
accrued a Retirement Benefit with respect to periods prior to January 1, 2008,
and (ii) to whom distributions have not commenced, shall be permitted to make
the lump sum election described in Section 3.2(b) one or more times on or
before December 31, 2007 (or such later date as may be specified by the
Internal Revenue Service in Regulations or other guidance interpreting Section
409A of the Code) provided that any such election shall be made in writing on
such form as the Plan Administrator may reasonably require and, provided
further, that (A) with respect to an election made on or after January 1, 2006
and on or before December 31, 2006, the election may apply only to Retirement
Benefits that would not otherwise be payable in 2006 and may not cause a
Retirement Benefit to be paid in 2006 that would not otherwise be payable in
2006; and (b) with respect to an election made on or after January 1, 2007 and
on or before December 31, 2007, the election may apply only to Retirement
Benefits that would not otherwise be payable in 2007 and may not cause a
Retirement Benefit to be paid in 2007 that would not otherwise be payable in
2007.

(d)                                 The amount of any portion of a Member’s Retirement
Benefit payable as a lump sum will equal the present value of such portion of
such Retirement 

 13
 

Benefit,
and the present value shall be determined (i) based on a discount rate equal to
the average of 85% of the 15-year non-callable U.S. Treasury bond yields as of
the close of business on the last business day of each of the three months
immediately preceding the date the Annuity value is determined; and (ii) using
the 1983 Group Annuity Mortality Table.

(e)                                   In the absence of an election under Section 3.2(b)
or (c), a Member shall be deemed to have elected payment of the Member’s
Retirement Benefit in the form of an Annuity.

(f)                                    A
Member who has made or who has been deemed to have made an  election under Section 3.2(b), (c) or (e) may
make subsequent elections on and after January 1, 2008, on forms to be provided
by the Plan Administrator, to change the form of payment of his or her
Retirement Benefit under the following conditions:

(i)                                     No
such subsequent election shall be effective until 12 months after the date such
election is filed with the Plan Administrator;

(ii)                                  Except
in the event of payment upon death, any such subsequent election must be filed
with the Plan Administrator at least 12 months prior to the earliest date on
which the Member’s Retirement Benefit could be payable pursuant to the Member’s
last election;

 14
 

(iii)                               Except
in the event of payment upon death, the date on which the Member’s Retirement
Benefit is paid or commences to be paid shall be deferred by not less than five
years  from the date on which such
Retirement Benefit would have been paid or commenced under the Member’s last
election.  An Annuity form of payment
shall be treated as an entitlement to a single payment in accordance with the
provisions of the Regulations and such five-year delay shall apply to all payments
under the Annuity.

A Participant’s selection
of a form of Annuity shall not be considered a subsequent election under this
Section 3.2(f).

(g)                                 Anything
in this Plan to the contrary notwithstanding, payment
to any Specified Employee upon Separation from Service shall not be made before
the date that is six months after the date of Separation from Service (or, if
earlier, the date of death of such Specified Employee). Any payment due within
such six-month period will be adjusted to reflect the deferred payment date by
multiplying the payment by the product of the six-month CMT Treasury Bill
annualized yield rate as published by the U.S. Treasury for the date on which
such payment would have been made but for the delay multiplied by a fraction,
the numerator of which is the number of days by which such payment was delayed
and the denominator of which is 365. In the event such Specified Employee has
elected or is deemed to have elected payment of all or part of his or her
Retirement Benefit in the form of an Annuity, the adjusted Annuity payments to 

 15
 

which such Specified Employee would otherwise be entitled
during such six months shall be accumulated and paid on the first Annuity
payment date of the seventh month following Separation from Service.  In the event such Specified Employee has
elected payment of all or part of his or her Retirement Benefit in the form of
a lump sum, the adjusted lump sum payment shall be made at the beginning of the
seventh month following the Member’s Separation from Service.  The six-month delay in payment described
herein shall not apply, however, to any payment made under the circumstances
described in Section 3.2(h).

(h)                                 The
provisions of this Sections 3.2 to the contrary notwithstanding, a payment to
or on behalf of a Member shall be accelerated under each of the following
circumstances:

(i)                                     if
payment is required to be made to an individual other than the Member to
fulfill a domestic relations order as defined in Section 414(p)(1)(B) of the
Code;

(ii)                                  if
payment is necessary to satisfy requirements established pursuant to a written
determination by the Office of Government Ethics that:  (A) divestiture of the financial interest or
termination of the financial arrangement is reasonably necessary to comply with
any Federal conflict of interest statute, regulation, rule or executive order
(including Section 208 of Title 18, United States Code), or is requested by a
congressional committee as a condition 

 16
 

of
confirmation; and (B) specifies the financial interest to be divested or
terminated; or

(iii)                               if the lump sum value
of  the Retirement Benefit payable to a
Member or his or her Designated Beneficiary determined in the manner provided
in Section 3.2(d), is $10,000 or less at the time such Retirement Benefit is
payable and the benefits payable to or on behalf of such Member under all
similar arrangements that would constitute a nonqualified deferred compensation
plan under the Regulations are being paid at the same time, payment of such
Retirement Benefit shall be made in a lump sum regardless of whether such
Member shall have elected or have been deemed to have elected an Annuity form
of payment for all or part of such Retirement Benefit and such lump sum shall
be paid  in the payroll period next following the payroll period in which the Member’s
Separation from Service occurs.

(i)                                     The
provisions of this Section 3.2 to the contrary notwithstanding, a payment to a
Member (or his or her Designated Beneficiary) may be delayed to a date after
the designated Benefit Payment Date if calculation of the amount of the payment
is not administratively practicable due to events beyond the control of the
Member (or his or her Designated Beneficiary) and such delay is for reasons
that are commercially reasonable, provided that payment is made as soon as
payment is administratively practicable.

 17
 

3.3                                 Cessation of Benefits.  Subject to
Section 3.6 hereof, no benefits shall be paid to a Member or Designated
Beneficiary if the Member has:

(a)                                  become a stockholder (unless such stock is listed on
a national securities exchange or traded on a daily basis in the
over-the-counter market and the Member’s ownership interest is not in excess of
2% of the company whose shares are being purchased), employee, officer,
director or consultant of or to a company, or a member or an employee of or a
consultant to a partnership or any other business or firm, which competes with
any of the businesses identified in the Company’s Employee Protection Plan, or
such Member accepts any form of compensation from such competing entity;

(b)                                 been discharged from employment with the Company or
any Affiliated Employer for Cause;

(c)                                  failed to retain in confidence any and all
confidential information concerning the Company or any Affiliated Employer and
its respective business which was known or became known to the Member, except
as otherwise required by law and except information (i) ascertainable or
obtained from public information, (ii) received by the Member at any time after
the Member’s Separation from Service, from a third party not employed by or
otherwise affiliated with the Company or any Affiliated Employer, or (iii)
which was or became known to the public by any means other than a breach of
this Section 3.3; or

 18
 

(d)                                 made disparaging comments about the Company or any
Affiliated Employer in any communications, written or oral, with any
individual, company, government body or agency or any other entity
whatsoever.  For purposes hereof,  “disparage” shall mean any communication,
including, but not limited to, any statements, actions or insinuations, made
either directly or through a third party, that would tend to lessen the
standing or stature of  the Company or
any Affiliated Employer in the eyes of a customer, a prospective customer, a shareholder
or a prospective shareholder.

3.4                                 Notification of Cessation of Benefits.  Subject to
Section 3.6 hereof, in any case described in Section 3.3, the Member or
Designated Beneficiary shall be given prior written notice that no benefits
will be paid to such Member or Designated Beneficiary.  Such written notice shall specify the
particular act(s), or failures to act, and the basis on which the decision not
to pay his or her benefits has been made.

3.5                                 Repayment of Benefits. Subject to Section 3.6 hereof, a Member who is paid
his or her Retirement Benefit, shall receive such Retirement Benefit  subject to the condition that if such Member
engages in any of the acts described in Section 3.3, then such Member shall,
within 60 days after written notice by the Company specifying the particular act(s),
or failures to act, and the basis on which the decision to recover such
Retirement Benefit has been made, repay to the Company the entire amount of the
Retirement Benefit previously paid to such Member.

 19
 

3.6                                 Change in Control.

(a)                                  Anything in this Plan to the contrary
notwithstanding:

(i)                                     In the event of a Potential Change in Control or
Change in Control, the Company shall, not later than 15 days thereafter, have
established one or more so-called “rabbi” trusts and shall deposit therein cash
in an amount sufficient to provide for full payment of all potential benefits
payable under the Plan in the form of a lump sum at or following a Change in
Control; provided, however, that no such deposit shall be made if it would
cause a violation of  the funding limitations
of Section 409A(b)(3) of the Code.  In
determining the amount of the necessary contribution to the rabbi trust in the
event of a Potential Change in Control or Change in Control, the following
actuarial assumpaiton shall be used:  (A)
the interest rate used shall be the interest rate used by the Pension Benefit
Guaranty Corporation for determining the value of immediate annuities as of
January 1st of the year of
the occurrence of the Potential Change in Control or Change in Control, as the
case may be, (B) the 1983 Group Annuity Mortality Table shall be used; and (C)
it shall be assumed that all Members will have a Separation from Service as
soon as practicable after the occurrence of the Change in Control.  Such rabbi trust(s) shall be irrevocable and
shall provide that the Company may not, directly or indirectly, use or recover
any assets of the trust(s) until such time as all 

 20
 

obligations which potentially could
arise hereunder have been settled and paid in full, subject only to the claims
of creditors of the Company in the event of insolvency or bankruptcy of the
Company; provided, however, that if no Change in Control has occurred within
two years after such Potential Change in Control, such rabbi trust(s) shall at
the end of such two-year period become revocable and may thereafter be revoked
by the Company.

(ii)                                  The provisions of Sections 3.3 through 3.5 shall be
of no force or effect with respect to Members whose employment with the Company
or an Affiliated Employer is involuntarily terminated by the Company or an
Affiliated Employer at or within two years following a Change in Control for a
reason other than Cause or whose employment is voluntarily terminated by the
Member with Good Reason at or within two years following a Change in Control.

 

 21

SECTION 4-
DEATH BENEFITS

 4.1                              Death Prior to Benefit Commencement.  Until
January 1, 2008, if a Member who is vested in his or her benefit under
the Qualified Plan dies prior to his or Benefit Payment Date under this Plan,
such Member’s Designated Beneficiary shall be paid the benefit provided in
Section 3.1(a) in the same form and at the same time as provided under the
Qualified Plan unless such Member shall have made a lump sum election as
provided in Section 3.2(c) in which case some or all of such benefit shall be
payable to the Member’s Designated Beneficiary in the form of a lump sum as
provided in such election. From and after January 1, 2008, if a Member who is
vested in his or her benefit under the Qualified Plan dies prior to his or her
Benefit Payment Date under this Plan, such Member’s Designated Beneficiary
shall be paid the benefit provided in Section 3.1(a) in the form of an Annuity unless the Member shall have made an election in
accordance with Section 3.2(b), 3.2(c) or 3.2(f) to receive his or her
Retirement Benefit in the form of a lump sum in which case some or all
of such benefit shall be payable to the Member’s Designated Beneficiary in the
form of a lump sum as provided in such election.  The amount of any lump sum
payment shall be determined using the actuarial assumptions set forth in
Section 3.2 (d). Payment of such benefit upon
the death of a Member shall be made or commence on the first day of the month
next following the month in which the Member’s death occurs.

 22
 

 4.2                              Death On or After Benefit Commencement Date. No benefit shall be payable to the Designated
Beneficiary of a Member whose Retirement Benefit was paid or commenced prior to
his or her death except to the extent that such Retirement Benefit commenced to
be paid in the form of an Annuity that included survivor benefits, in which
case the survivor benefits shall be payable in accordance with such previously
elected form of Annuity.

SECTION 5
- PLAN ADMINISTRATOR

 5.1                              Duties and Authority.  The Plan
Administrator shall be responsible for the administration of the Plan and may
delegate to any management committee, employee, director or agent its
responsibility to perform any act hereunder, including, without limitation,
those matters involving the exercise of discretion; provided, that such
delegation shall be subject to revocation at any time at the Plan Administrator’s
discretion.  The Plan Administrator shall
have the sole discretion to determine all questions arising in connection with
the Plan, to interpret the provisions of the Plan and to construe all of its
terms, to adopt, amend, and rescind rules and regulations for the
administration of the Plan, and generally to conduct and administer the Plan
and to make all determinations in connection with the Plan as may be necessary
or advisable.  All such actions of the
Plan Administrator shall be conclusive and binding upon all Members, Designated
Beneficiaries and other persons.

 23
 

 5.2                              Presentation of Claims. 
Claims for benefits shall be filed in writing with the Plan Administrator.  Written or electronic notice of the
disposition of a claim shall be furnished to the claimant within 90 days after
the claim is filed (or within 180 days if special circumstances require an
extension of time for processing the claim and if notice of such extension and
circumstances is provided to the claimant within the initial 90-day period.)

 5.3                              Claims Denial Notification.  If a claim is wholly or partially denied, the
Plan Administrator shall furnish to the claimant a written notice setting forth
in a manner calculated to be understood by the claimant:

(a)                                  the
specific reason(s) for denial;

(b)                                 specific reference(s) to pertinent Plan
provisions on which any denial is based;

(c)                                  a
description of any additional material or information necessary for the
claimant to perfect the claim, and an explanation of why such material or
information is necessary;

(d)                                 an
explanation of the Plan’s claims review procedures and the applicable time
limits for such procedures; and

(e)                                  a
statement that the claimant has a
right to bring a civil action under Section 502(a) of ERISA following an
adverse determination on review.

 24
 

 5.4                              Claims Review
Procedure.  Upon a denial, the
claimant is entitled (either in person or by his duly authorized
representative) to:

(a)                                  request a subsequent review of the claim by the
Plan Administrator upon written application for review made to the Plan
Administrator.  In the case of a denial
as to which written notice of denial has been given to the claimant, any such
request for review of the claim must be made within 60 days after receipt by
the claimant of such notice.  A claimant
must submit a written application for review before the claimant is permitted
to bring a civil action for benefits;

(b)                                 review pertinent documents relating to the
denial; and

(c)                                  submit
written comments, documents, records and other information relating to the
claim.

 5.5                              Timing.  The Plan Administrator shall make its
decision and notify the claimant with respect to a claim not later than 60 days
after receipt of the request.  Such
60-day period may be extended for another period of 60 days if the Plan
Administrator finds that special circumstances require an extension of time for
processing and notice of the extension and special circumstances is provided to
the claimant within the initial 60-day period.

 5.6                              Final Decision.  The claim for review shall be given a full
and fair review that takes into account all comments, documents, records and
other information submitted that relates to the claim, without regard to whether

 25
 

such information was
submitted or considered in the initial benefit determination.  The Plan Administrator shall provide the
claimant with written or electronic notice of the decision in a manner
calculated to be understood by the claimant. 
The notice shall include specific reasons for the decision, specific
references to the pertinent Plan provisions on which the decision is based, a
statement that the claimant has a right to bring a civil action under Section
502(a) of ERISA, and a statement that the claimant is entitled to receive, upon
request and free of charge, reasonable access to and copies of all documents,
records and other information relevant to the claim.  A document is relevant to the claim if it was
relied upon in making the determination, was submitted, considered or generated
in the course of making the determination or demonstrates that benefit
determinations are made in accordance with the Plan and that Plan provisions
have been applied consistently with respect to similarly situated claimants.

SECTION 6-
MISCELLANEOUS

 6.1                              Amendment;
Suspension. 
The Board, may, in its sole discretion suspend or amend this Plan at any
time or from time to time, in whole or in part and the Employee Benefits
Committee of the Company may amend the Plan without the approval of the Board
with respect to amendments that such Committee determines do not have a
significant effect on the cost of the Plan; provided, however, that no such
suspension or amendment of the Plan may (a) adversely affect a Member’s benefit
under the Plan to which

 26
 

he or
she has become entitled in accordance with the Plan as in effect on the date
immediately preceding the date of such suspension or amendment, or (b)
adversely affect a Member’s right or the right of a Designated Beneficiary to
receive a benefit in accordance with the Plan as in effect on the date
immediately preceding the date of such suspension or amendment, or (c) cause
any payment that a Member or Designated Beneficiary is entitled to receive
under this Plan to become subject to an income tax penalty under Section 409A
of the Code.

 6.2                              Termination. This Plan may be terminated and lump sum
distributions made to Members (or their Designated Beneficiaries) of their
Retirement Benefits hereunder only in accordance with one of the following
methods:

(a)                                  within twelve months of a dissolution of the Company
taxed under Section 331 of the Code, or with the approval of a bankruptcy court
pursuant to 11 U.S.C. Section 503(b)(1(A), provided that Members’ Retirement
Benefits are included in their gross incomes in the latest of :  (i) the calendar year in which the Plan
termination occurs; or (ii) the first calendar year in which the payment is
administratively practicable;

(b)                                 within the thirty days preceding or the twelve months
following a change in control as defined in Regulations Section
1.409A-2(g)(4)(i), provided that all substantially similar arrangements
sponsored by the Company are terminated so that all Members in this Plan and
all participants under substantially similar arrangements are required to
receive all amounts of

 27
 

compensation
deferred under the terminated arrangements within twelve months of the date of
termination of the arrangements;

(c)                                  (i) all arrangements sponsored by the Company that
would be aggregated with any terminated arrangement under Regulations Section
1.409A-1(c) if the same Member participated in all of the arrangements are
terminated; (ii) no payments other than payments that would be payable under
the terms of the arrangements if the termination had not occurred are made
within twelve months of the termination of the arrangements; (iii) all payments
are made within twenty-four months of the termination of the arrangements; and
(iv) the Company does not adopt a new arrangement that would be aggregated with
any terminated arrangement under Regulations Section 1.409A-1(c) if the same
Member participated in both arrangements, at any time within five years
following the date of termination of the arrangement; or

(d)                                 such other events and conditions as the Internal
Revenue Service may prescribe.

Anything
in this Section 6.2 to the contrary notwithstanding, no such termination of the
Plan may (a) adversely affect a Member’s benefit under the Plan to which he or
she has become entitled in accordance with the Plan as in effect on the date
immediately preceding the date of such termination, or (b) adversely affect a
Member’s right or the right of a Designated Beneficiary to receive a benefit in
accordance with the Plan as in effect on the date immediately preceding the
date

 28
 

of such
termination, or (c) cause any payment that a Member or Designated Beneficiary
is entitled to receive under this Plan to become subject to an income tax
penalty under Section 409A of the Code.

 6.3                              No
Employment Rights.  Nothing contained herein will confer upon any
Member the right to be retained in the service of the Company or any Affiliated
Employee, nor will it interfere with the right of the Company or any Affiliated
Employer to discharge or otherwise deal with Members with respect to matters of
employment.

 6.4                              Unfunded
Status. 
Members shall have the status of general unsecured creditors of the
Company, and this Plan constitutes a mere promise by the Company to make
benefit payments at the time or times required hereunder. It is the intention
of the Company that this Plan be unfunded for tax purposes and for purposes of
Title I of ERISA and any trust created by the Company and any assets held by
such trust to assist the Company in meeting its obligations under the Plan
shall meet the requirements necessary to retain such unfunded status.

 6.5                              Arbitration.  Any dispute
or controversy arising under or in connection with the Plan shall be settled
exclusively by arbitration in Fairfield, Connecticut in accordance with the
rules of the American Arbitration Association in effect at the time of such
arbitration.  Upon submission of
invoices, the Company shall promptly pay or reimburse all reasonable costs and
expenses (including fees and disbursements of counsel and

 29
 

pension
experts) incurred to assert rights under this Plan or in any proceeding in
connection therewith, brought by a Member or Designated Beneficiary, whether or
not such Member or Designated Beneficiary is ultimately successful in enforcing
such rights or in such proceeding; provided, however, that no reimbursement
shall be owed with respect to expenses relating to any unsuccessful assertion
of rights or proceeding if and to the extent that such assertion or proceeding
was initiated or maintained in bad faith or was frivolous as determined by the
arbitrators or a court having jurisdiction over the matter, in which case any
amounts previously paid by the Company shall be promptly repaid.

 6.6                              No
Alienation. 
Except as otherwise provided in Section 3.2(h)(i), a Member’s right to
benefit payments under the Plan shall not be subject in any manner to
anticipation, alienation, sale, transfer, assignment, pledge, encumbrance,
attachment or garnishment by creditors of such Member or his or her Designated
Beneficiary.

 6.7                              Withholding.  The Company
may withhold from any benefit under the Plan an amount sufficient to satisfy
its tax withholding obligations.

 6.8                              Governing
Law. 
The Plan shall be governed by and construed in accordance with the laws
of the State of Connecticut applicable to contracts made and to be performed in
such state to the extent not preempted by federal law. Anything in this Plan to
the contrary notwithstanding, the terms of this Plan shall be interpreted and
applied in a

 30
 

manner
consistent with the requirements of Section 409A of the Code and the
Regulations thereunder and the Company shall have no right to accelerate or
make any payment under this Plan except to the extent permitted under Section
409A of the Code.  The Company shall have
no obligation, however, to reimburse any Member or Designated Beneficiary for
any tax penalty or interest payable or provide a gross-up payment in connection
with any tax liability of such Member or Designated Beneficiary under Section
409A of the Code except that this provision shall not apply in the event of the
Company’s negligence or willful disregard in its interpretation of the
application of Section 409A of the Code and the Regulations thereunder to the
Plan.

 6.9                              Successors.  The Company
shall require any successor (whether direct or indirect, by purchase, merger,
consolidation or otherwise) to all or substantially all of the business and/or
assets of the Company to expressly assume and agree to perform the obligations
of the Company under this Plan in the same manner and to the same extent that
the Company would have been required to perform such obligations if no such
succession had taken place and such assumption shall be an express condition to
the consummation of any such purchase, merger, consolidation or other transaction.

 6.10                        Integration.  In the event
of any conflict or ambiguity between this Plan and the terms of any employment
agreement between a Member and the Company or any Change in Control Agreement
between a Member  and

 31
 

the
Company (this Plan and any such employment agreement or Change in Control
Agreement being collectively referred to herein as the “arrangements”), such
conflict or ambiguity shall be resolved in accordance with the terms of that
arrangement which are most beneficial to the Member; provided, however, that no
such resolution of any such conflict or ambiguity shall operate to cause the
Member to receive duplicate payments or benefits under the arrangements.

 32

Appendix A

The benefits payable from
the Retirement Benefit and Equalization Plan of the Dun & Bradstreet
Corporation (the “Excess Plan”) to Members of this Plan shall be determined as
amounts payable monthly in the form of a single life annuity commencing on the
first day of the month coincident with or next following the date the Member
attains age 65 (the “Normal Retirement Date”).

In the event a Member’s
benefit from this Plan is paid in a form other than a single life annuity,
however, the benefits payable from the PBEP shall be adjusted to equal the
actuarial equivalent value of the single life annuity amount computed on the
basis of mortality rates shown in Appendix B of this Plan and 6.75%
interest.  In the event a Member’s
benefit from this Plan commences prior to the Member’s Normal Retirement Date,
and the Member terminated employment with the Company on or after he or she
attained age 55, the benefits payable from the PBEP commencing on the first day
of the month coincident with or next following the Member’s Normal Retirement
Date shall be reduced by 3/12% for each month prior to the Normal Retirement
Date (or age 60 if the Member has 35 years of service on his or her Early
Retirement Date) that benefits commence. 
In the event a Member’s benefit from this Plan commences prior to the
Member’s Normal Retirement Date, and the Member terminated employment with the
Company before he or she attained age 55, the benefits payable from the PBEP as
determined in accordance with the provisions set forth above shall be adjusted
to equal the actuarial equivalent value of such amount computed on the basis of
mortality rates shown in Appendix B of this Plan and 6.75% interest.

 33
 

APPENDIX
B

MORTALITY RATES

	
  Age

  	
   

  	
  Participant

  	
   

  	
  Beneficiary

  	
   

  	
  Age

  	
   

  	
  Participant

  	
   

  	
  Beneficiary

  
	
  25

  	
   

  	
  .000581

  	
   

  	
  .000470

  	
   

  	
  68

  	
   

  	
  .024559

  	
   

  	
  .018359

  
	
  26

  	
   

  	
  .000610

  	
   

  	
  .000497

  	
   

  	
  69

  	
   

  	
  .026871

  	
   

  	
  .020335

  
	
  27

  	
   

  	
  .000644

  	
   

  	
  .000526

  	
   

  	
  70

  	
   

  	
  .029559

  	
   

  	
  .022766

  
	
  28

  	
   

  	
  .000681

  	
   

  	
  .000557

  	
   

  	
  71

  	
   

  	
  .032952

  	
   

  	
  .025919

  
	
  29

  	
   

  	
  .000720

  	
   

  	
  .000591

  	
   

  	
  72

  	
   

  	
  .036762

  	
   

  	
  .029529

  
	
  30

  	
   

  	
  .000763

  	
   

  	
  .000629

  	
   

  	
  73

  	
   

  	
  .040907

  	
   

  	
  .033496

  
	
  31

  	
   

  	
  .000811

  	
   

  	
  .000669

  	
   

  	
  74

  	
   

  	
  .045427

  	
   

  	
  .037808

  
	
  32

  	
   

  	
  .000866

  	
   

  	
  .000714

  	
   

  	
  75

  	
   

  	
  .050298

  	
   

  	
  .042428

  
	
  33

  	
   

  	
  .000923

  	
   

  	
  .000762

  	
   

  	
  76

  	
   

  	
  .055809

  	
   

  	
  .047551

  
	
  34

  	
   

  	
  .000988

  	
   

  	
  .000814

  	
   

  	
  77

  	
   

  	
  .062080

  	
   

  	
  .053217

  
	
  35

  	
   

  	
  .001059

  	
   

  	
  .000873

  	
   

  	
  78

  	
   

  	
  .069068

  	
   

  	
  .059419

  
	
  36

  	
   

  	
  .001136

  	
   

  	
  .000936

  	
   

  	
  79

  	
   

  	
  .076746

  	
   

  	
  .066162

  
	
  37

  	
   

  	
  .001223

  	
   

  	
  .001077

  	
   

  	
  80

  	
   

  	
  .084955

  	
   

  	
  .073330

  
	
  38

  	
   

  	
  .001318

  	
   

  	
  .001084

  	
   

  	
  81

  	
   

  	
  .093582

  	
   

  	
  .080901

  
	
  39

  	
   

  	
  .001423

  	
   

  	
  .001168

  	
   

  	
  82

  	
   

  	
  .102603

  	
   

  	
  .088868

  
	
  40

  	
   

  	
  .001539

  	
   

  	
  .001261

  	
   

  	
  83

  	
   

  	
  .111984

  	
   

  	
  .097236

  
	
  41

  	
   

  	
  .001682

  	
   

  	
  .001369

  	
   

  	
  84

  	
   

  	
  .121754

  	
   

  	
  .106074

  
	
  42

  	
   

  	
  .001869

  	
   

  	
  .001497

  	
   

  	
  85

  	
   

  	
  .131910

  	
   

  	
  .115436

  
	
  43

  	
   

  	
  .002097

  	
   

  	
  .001647

  	
   

  	
  86

  	
   

  	
  .142522

  	
   

  	
  .125403

  
	
  44

  	
   

  	
  .002364

  	
   

  	
  .001815

  	
   

  	
  87

  	
   

  	
  .153693

  	
   

  	
  .136075

  
	
  45

  	
   

  	
  .002670

  	
   

  	
  .002005

  	
   

  	
  88

  	
   

  	
  .165518

  	
   

  	
  .147557

  
	
  46

  	
   

  	
  .003011

  	
   

  	
  .002216

  	
   

  	
  89

  	
   

  	
  .178093

  	
   

  	
  .159954

  
	
  47

  	
   

  	
  .003388

  	
   

  	
  .002449

  	
   

  	
  90

  	
   

  	
  .191529

  	
   

  	
  .173397

  
	
  48

  	
   

  	
  .003797

  	
   

  	
  .002705

  	
   

  	
  91

  	
   

  	
  .203702

  	
   

  	
  .185997

  
	
  49

  	
   

  	
  .004241

  	
   

  	
  .002983

  	
   

  	
  92

  	
   

  	
  .216646

  	
   

  	
  .199614

  
	
  50

  	
   

  	
  .004717

  	
   

  	
  .003289

  	
   

  	
  93

  	
   

  	
  .230478

  	
   

  	
  .214387

  
	
  51

  	
   

  	
  .005216

  	
   

  	
  .003594

  	
   

  	
  94

  	
   

  	
  .245331

  	
   

  	
  .230463

  
	
  52

  	
   

  	
  .005746

  	
   

  	
  .003926

  	
   

  	
  95

  	
   

  	
  .261353

  	
   

  	
  .248008

  

 

 34
 

 

	
  53

  	
   

  	
  .006310

  	
   

  	
  .004288

  	
   

  	
  96

  	
   

  	
  .278704

  	
   

  	
  .267202

  
	
  54

  	
   

  	
  .006907

  	
   

  	
  .004683

  	
   

  	
  97

  	
   

  	
  .297562

  	
   

  	
  .288242

  
	
  55

  	
   

  	
  .007538

  	
   

  	
  .005112

  	
   

  	
  98

  	
   

  	
  .318124

  	
   

  	
  .311344

  
	
  56

  	
   

  	
  .008206

  	
   

  	
  .005588

  	
   

  	
  99

  	
   

  	
  .340598

  	
   

  	
  .336741

  
	
  57

  	
   

  	
  .008916

  	
   

  	
  .006123

  	
   

  	
  100

  	
   

  	
  .365204

  	
   

  	
  .364688

  
	
  58

  	
   

  	
  .009679

  	
   

  	
  .006729

  	
   

  	
  101

  	
   

  	
  .392179

  	
   

  	
  .395460

  
	
  59

  	
   

  	
  .010510

  	
   

  	
  .007415

  	
   

  	
  102

  	
   

  	
  .421772

  	
   

  	
  .429358

  
	
  60

  	
   

  	
  .011426

  	
   

  	
  .008190

  	
   

  	
  103

  	
   

  	
  .455805

  	
   

  	
  .467222

  
	
  61

  	
   

  	
  .012449

  	
   

  	
  .009063

  	
   

  	
  104

  	
   

  	
  .496440

  	
   

  	
  .510917

  
	
  62

  	
   

  	
  .013608

  	
   

  	
  .010042

  	
   

  	
  105

  	
   

  	
  .545840

  	
   

  	
  .562310

  
	
  63

  	
   

  	
  .014928

  	
   

  	
  .011131

  	
   

  	
  106

  	
   

  	
  .606167

  	
   

  	
  .623265

  
	
  64

  	
   

  	
  .016449

  	
   

  	
  .012338

  	
   

  	
  107

  	
   

  	
  .679585

  	
   

  	
  .695646

  
	
  65

  	
   

  	
  .018207

  	
   

  	
  .013671

  	
   

  	
  108

  	
   

  	
  .768255

  	
   

  	
  .781319

  
	
  66

  	
   

  	
  .020245

  	
   

  	
  .015129

  	
   

  	
  109

  	
   

  	
  .874340

  	
   

  	
  .882150

  
	
  67

  	
   

  	
  .022388

  	
   

  	
  .016662

  	
   

  	
  110

  	
   

  	
  .999999

  	
   

  	
  .999999

  

 

 

 35

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00117-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00117-of-00352.parquet"}]]