Document:

Officer's Issuance Certificate

 Exhibit 4.1 
  
 OFFICER’S ISSUANCE CERTIFICATE 
  
 Class A Floating Rate Asset Backed Term Notes, Series 2005-B 
  
 The undersigned hereby certifies, pursuant to the Indenture dated as of
June 23, 2005 (the “Indenture”), between Superior Wholesale Inventory Financing Trust XII (the “Issuer” or the “Trust”) and The Bank of New York, a New York banking corporation, as
Indenture Trustee, that there has been established pursuant to and in conformity with resolutions duly adopted by the Board of Directors of Wholesale Auto Receivables Corporation, a Delaware corporation (the “Seller”), a series of
Notes to be issued under and in conformity with the Indenture, which series of Notes shall have the terms specified herein. Capitalized terms used and not otherwise defined herein shall have the meanings specified in Appendix 1 hereto
or, if not defined therein, then shall have the meanings set forth in Appendix A to the Trust Sale and Servicing Agreement, dated as of June 23, 2005, among the Issuer, the Seller and General Motors Acceptance Corporation (the
“Trust Sale and Servicing Agreement”). 
  

	1.	Designation and Aggregate Principal Amount. 

  

	1.1	The designation of the series of Notes is the Class A Floating Rate Asset Backed Term Notes, Series 2005-B (the “2005-B Class A Term Notes”). The 2005-B
Class A Term Notes shall be in the form set forth in EXHIBIT A hereto. 

  

	1.2	The aggregate principal amount of the 2005-B Class A Term Notes which may be authenticated and delivered under the Indenture (except for 2005-B Class A Term Notes
authenticated and delivered upon registration and transfer of, or in exchange for, or in lieu of, other 2005-B Class A Term Notes pursuant to the Indenture) is $500,000,000. 

  

	1.3	The 2005-B Class A Term Notes shall be issued on the “2005-B Closing Date.” 

  

	2.	Denomination, Form, Book Entry Registration and Transfer Restrictions. 

  

	2.1	Denominations. The 2005-B Class A Term Notes will be issued and authorized in minimum denominations of $1,000 and in integral multiples in excess thereof.

  

	2.2	Book Entry Registration. The 2005-B Class A Term Notes shall initially be issued in book-entry form pursuant to Section 2.10 of the Indenture and
subject to the terms of the Note Depository Agreement attached hereto as Exhibit B. The 2005-B Class A Term Notes will not be Unregistered Notes under Section 2.15 of the Indenture. 

  

	2.3	Clearing Agency. The initial Clearing Agency for the 2005-B Class A Term Notes shall be DTC. 

  

	2.4	Definitive Term Notes. 

  

	2.4.1	No Note Owner shall receive a Definitive Term Note representing such Note Owner’s interest in a 2005-B Class A Term Note, except as provided in Section 2.3 and
Section 2.12 of the Indenture. Unless and until Definitive Term Notes with respect to the 2005-B Class A Term Notes have been issued to such Note Owner pursuant to Section 2.12 of the Indenture, with respect to the
2005-B Class A Term Notes: 

  

	 	(a)	the provisions of this Section 2.4 shall be in full force and effect; 

	 	(b)	the Note Registrar and the Indenture Trustee shall be entitled to deal with the Clearing Agency for all purposes of the Indenture (including this Officer’s Issuance
Certificate), including the payment of principal of and interest on the 2005-B Class A Term Notes and the giving of instructions or directions hereunder), as the sole Holder of the 2005-B Class A Term Notes and shall have no obligation to
any Note Owner; 

  

	 	(c)	to the extent that the provisions of this Section 2.4 conflict with any other part of the Indenture, the provisions of this Section 2.4 shall
control; 

  

	 	(d)	the rights of such Note Owner shall be exercised only through a Clearing Agency or a Clearing Agency Participant and unless and until Definitive Term Notes are issued for the 2005-B
Class A Term Notes pursuant to Section 2.12 of the Indenture, the initial Clearing Agency shall make book-entry transfers between the Clearing Agency Participants and receive and transmit payments of principal of and interest on the
2005-B Class A Term Notes to such Clearing Agency Participants; and 

  

	 	(e)	whenever the Indenture (including this Officer’s Issuance Certificate) requires or permits actions to be taken based upon instructions or directions of Holders of Notes or
2005-B Class A Term Notes evidencing a specified percentage of the Outstanding Amount of the Notes or the 2005-B Class A Term Notes, the Clearing Agency shall be deemed to represent such percentage only to the extent that it has
(1) received written instructions to such effect from Note Owners and/or Clearing Agency Participants owning or representing, respectively, such required percentage of the beneficial interest in the 2005-B Class A Term Notes and
(2) delivered such instructions to the Indenture Trustee. 

  

	2.4.2	In the event that Definitive Term Notes are issued to the Holders of the 2005-B Class A Term Notes, such Definitive Term Notes shall become void in their entirety unless
presented for payment within a period of 10 years from the relevant date in respect thereof. After the date on which a Note becomes void in its entirety, no claim may be made in respect thereof. In this Section 2.4.2, the “relevant
date” is the date on which a payment first becomes due or (if the full amount of the moneys payable has not been duly received by the Indenture Trustee on or prior to such date) the date on which the full amount of such moneys having been so
received, notice to that effect is duly given to the Holders of the 2005-B Class A Term Notes. 

  

	2.5	Authentication Agent; Note Registrar. 

  

	2.5.1	The initial Authentication Agent for the 2005-B Class A Term Notes will be the Indenture Trustee. 

  

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	2.5.2	The initial Note Registrar for the 2005-B Class A Term Notes will be the Indenture Trustee. 

  

	3.	Specified Support Arrangements. 

  
 With respect to the 2005-B Class A Term Notes, the Specified Support Arrangements consist of the 2005-B Class A Term Note Cash Accumulation
Reserve Fund. 
  

	4.	Allocation and Payment of Interest. 

  

	4.1	Payment of Interest. 

  

	4.1.1	Interest on the outstanding principal balance of the 2005-B Class A Term Notes will be payable in arrears by the Trust. Interest will accrue from and including the 2005-B
Closing Date, or from and including the most recent Monthly Distribution Date on which payment has been made, to but excluding the current Monthly Distribution Date. Interest accrued as of any Monthly Distribution Date, but not paid on such Monthly
Distribution Date, will be due on the next Monthly Distribution Date. 

  

	4.1.2	Interest on the 2005-B Class A Term Notes will accrue at a rate equal to One-Month LIBOR plus 0.20% per annum and will be payable on each Monthly Distribution Date, and
will be calculated on the basis of the Actual/360 Day Count. 

  

	4.1.3	Notwithstanding the foregoing Sections 4.1.1 and 4.1.2, interest will be payable from, and only to the extent of, amounts paid by the Trust to the Term Note
Distribution Account with respect to Section 4.2(b) hereof. 

  

	4.2	Application of the 2005-B Class A Term Notes Monthly Available Amount. 

  

	 	(a)	Pursuant to Section 4.5(c)(i) of the Trust Sale and Servicing Agreement, on each Monthly Distribution Date the following funds (collectively, the “2005-B
Class A Term Notes Monthly Available Amount”) will be withdrawn by the Indenture Trustee, based upon the Servicer’s Accounting for such Monthly Distribution Date, from the account in which such funds are held, for application
pursuant to Section 4.2(b) of this Officer’s Issuance Certificate: 

  

	 	(1)	the Trust Interest Allocation of the 2005-B Class A Term Notes; 

  

	 	(2)	all 2005-B Class A Term Note Distribution Principal Subaccount Earnings; 

  

	 	(3)	all 2005-B Class A Term Note Cash Accumulation Account Earnings; and 

  

	 	(4)	if a Cash Accumulation Period has commenced and is continuing for the 2005-B Class A Term Notes and if the amounts specified in the foregoing subclauses (1) through
(3) are less than the 2005-B Class A Term Notes Noteholders’ Interest for such Monthly Distribution Date, then the lower of the following amounts: 

  

	 	(x)	the 2005-B Class A Term Note Cash Accumulation Reserve Fund Release Amount; and 

  

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	 	(y)	the amount of funds on deposit in the 2005-B Class A Term Note Cash Accumulation Reserve Fund. 

  

	 	(b)	The Indenture Trustee, based upon the Servicer’s Accounting for such Monthly Distribution Date, will apply the 2005-B Class A Term Notes Monthly Available Amount on such
Monthly Distribution Date as follows: 

  

	 	(1)	the lower of 

  

	 	(x)	the 2005-B Class A Term Notes Monthly Available Amount; and 

  

	 	(y)	an amount equal to the 2005-B Class A Term Notes Noteholders’ Interest for the related Monthly Distribution Date 

  
 shall be transferred to the Term Note Distribution Account for payment of
interest on the 2005-B Class A Term Notes. 
  
 Any shortfall
of the 2005-B Class A Term Notes Monthly Available Amount below the 2005-B Class A Term Notes Noteholders’ Interest for such Monthly Distribution Date shall constitute a “Series Shortfall” for the 2005-B Class A
Term Notes. Any excess of the 2005-B Class A Term Notes Monthly Available Amount for a Monthly Distribution Date over the 2005-B Class A Term Notes Noteholders’ Interest for such Monthly Distribution Date will constitute a
“Remaining Interest Amount”. 
  

	5.	Allocations and Payments in Respect of Principal. 

  

	5.1	General. 

  

	5.1.1	During the Revolving Period, until the commencement of either the Payment Period for the 2005-B Class A Term Notes or a Rapid Amortization Period for the 2005-B Class A
Term Notes which is not an Early Amortization Period for the Trust, no payments of principal on the 2005-B Class A Term Notes shall be required or made and Available Trust Principal shall not be set aside for such purpose.

  

	5.1.2	For the 2005-B Class A Term Notes, there shall be no Required Payments or Servicer Liquidity Advances as contemplated by Section 4.5(e) of the Trust Sale and
Servicing Agreement, and the term “Priority Payment Amount” shall have no effect. 

  

	5.1.3	For purposes of Section 6.2(b)(iv) of the Trust Sale and Servicing Agreement, the period of time which begins upon the commencement of a Payment Period, Cash
Accumulation Period or Rapid Amortization Period for the 2005-B Class A Term Notes and which ends upon the occurrence of the Fully Funded Date with respect to the 2005-B Class A Term Notes shall constitute a “Daily Remittance
Period.” 

  

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	5.1.4	During any period in which funds are being set aside or paid out in respect of the outstanding principal balance of the 2005-B Class A Term Notes, no amount shall be set aside
or paid to the extent that it would cause the total amount so set aside or paid to exceed the outstanding principal balance of the 2005-B Class A Term Notes. 

  

	5.2	Deposits of Principal Collections. 

  

	5.2.1	During Payment Period. On each day during the Payment Period until the Fully Funded Date for the 2005-B Class A Term Notes occurs, the Servicer will instruct the
Indenture Trustee to withdraw from the Collection Account and deposit in the 2005-B Class A Term Note Distribution Principal Subaccount for the 2005-B Class A Term Notes, the Principal Allocation Percentage of Available Trust Principal
allocated to the 2005-B Class A Term Notes on such day pursuant to the applicable clause of Section 4.5(d) of the Trust Sale and Servicing Agreement. 

  

	5.2.2	During Cash Accumulation Period. On each day during a Cash Accumulation Period until the Fully Funded Date for the 2005-B Class A Term Notes occurs, the Servicer
will instruct the Indenture Trustee to withdraw from the Collection Account and deposit in the 2005-B Class A Term Note Cash Accumulation Account the Principal Allocation Percentage of Available Trust Principal allocated to the 2005-B
Class A Term Notes on such day pursuant to the applicable clause of Section 4.5(d) of the Trust Sale and Servicing Agreement until the amount on deposit in the 2005-B Class A Term Note Cash Accumulation Account equals the
outstanding principal balance of the 2005-B Class A Term Notes. The Trust will use amounts in the 2005-B Class A Term Note Cash Accumulation Account only to make payments as provided in this Officer’s Issuance Certificate.

  

	5.2.3	During Rapid Amortization Period. During a Rapid Amortization Period, the following will occur: 

  

	 	(a)	Immediately upon the commencement of a Rapid Amortization Period, the Indenture Trustee shall withdraw any amounts held in the 2005-B Class A Term Note Cash Accumulation
Account or the 2005-B Class A Term Note Distribution Principal Subaccount for the 2005-B Class A Term Notes (other than Investment Proceeds thereon) and deposit such amounts into the Term Note Distribution Account for distribution to the
2005-B Class A Term Notes; and 

  

	 	(b)	On each day, the Servicer shall instruct the Indenture Trustee to withdraw from the Collection Account and deposit into the Term Note Distribution Account for the 2005-B
Class A Term Notes the Principal Allocation Percentage of Available Trust Principal allocated to the 2005-B Class A Term Notes pursuant to the applicable clause of Section 4.5(d) of the Trust Sale and Servicing Agreement.

  

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 The amount of funds deposited into the Term Note Distribution Account for the 2005-B Class A Term Notes pursuant to
the preceding clause (b) during a Collection Period or on the related Monthly Distribution Date occurring during a Rapid Amortization Period shall constitute the “Available Principal Funds” with respect to such Monthly
Distribution Date. 
  

	5.3	Distributions in Respect of Principal. 

  

	5.3.1	2005-B Class A Term Note Targeted Final Payment Date. On the 2005-B Class A Term Note Targeted Final Payment Date, unless a Rapid Amortization Period for the
2005-B Class A Term Notes has earlier commenced, the Indenture Trustee shall withdraw from the 2005-B Class A Term Note Distribution Principal Subaccount (or, if a Cash Accumulation Period is then in effect, from the 2005-B Class A
Term Note Cash Accumulation Account) and pay to the Holders of the 2005-B Class A Term Notes the lower of: 

  

	 	(a)	the outstanding principal balance the 2005-B Class A Term Notes and 

  

	 	(b)	the amount of funds available in the 2005-B Class A Term Note Distribution Principal Subaccount (or, if a Cash Accumulation Period is then in effect, the 2005-B Class A
Term Note Cash Accumulation Account) on such Monthly Distribution Date. 

  

	5.3.2	Following the 2005-B Class A Term Note Targeted Final Payment Date. If the amount paid to the Holders of the 2005-B Class A Term Notes on the 2005-B
Class A Term Note Targeted Final Payment Date was less than the outstanding principal balance of the 2005-B Class A Term Notes on the 2005-B Class A Term Note Targeted Final Payment Date and if a Rapid Amortization Period is not then
in effect, then on each Monthly Distribution Date thereafter, the Servicer shall instruct the Indenture Trustee to withdraw from the 2005-B Class A Term Note Distribution Principal Subaccount for payment to the Holders of the 2005-B
Class A Term Notes the amount of the Available Trust Principal allocated to the 2005-B Class A Term Notes and deposited in the 2005-B Class A Term Note Distribution Principal Subaccount pursuant to Section 5.2.1.

  

	5.3.3	During Rapid Amortization Period. On each Monthly Distribution Date related to a Rapid Amortization Payment Date, the Indenture Trustee (based on the Servicer’s
Accounting for such Monthly Distribution Date) shall apply the lower of the Available Principal Funds for such Monthly Distribution Date and the outstanding principal balance of the 2005-B Class A Term Notes on the last day of the related
Collection Period to the Term Note Distribution Account on such Monthly Distribution Date. 

  

	6.	Payment Period, Rapid Amortization Period and Cash Accumulation Period. 

  

	6.1	Payment Period. 

  

	6.1.1	Unless a Cash Accumulation Period or a Rapid Amortization Period for the 2005-B Class A Term Notes has commenced and is continuing, the Payment Period for the

  

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 2005-B Class A Term Notes will commence upon a date that is no earlier than January 1, 2008 and
no later than May 1, 2008 (the “Latest Commencement Date”). On the Determination Date in December 2007 and on each Determination Date thereafter before the commencement of the Payment Period, the Servicer will determine the
date, if any, on which the Payment Period shall commence prior to the Latest Commencement Date, by calculating the Required Payment Period Length. The Payment Period will commence with the first day of the Collection Period which follows the first
Determination Date on which the Required Payment Period Length is equal to or greater than the number of full Collection Periods remaining between such Determination Date and the 2005-B Class A Term Note Targeted Final Payment Date. 

 
 The “Required Payment Period Length” as
of a Determination Date, is calculated as follows (rounded up in all cases to the nearest whole integer): 
  

					
	 Required
 Payment Period
 Length
	  	=	  	                                     Outstanding Principal
Balance

	  	  	     Recent Minimum Daily Trust Balance x Minimum Monthly Payment Rate

	  	 	  	 

  
 where,
for purposes of this equation only: 
  
 “Outstanding
Principal Balance” is the outstanding principal balance or certificate balance of all 2005 Term Notes and all other Notes and Certificates with scheduled Payment Periods during the Payment Period for the 2005 Term Notes; 
  
 “Recent Minimum Daily Trust Balance” is the minimum
expected Daily Trust Balance during the period between such Determination Date and May 31, 2008 as determined by the Servicer; and 
  
 “Minimum Monthly Payment Rate” is the minimum Monthly Payment Rate during the twelve Collection Periods preceding such Determination
Date. 
  

	6.1.2	The Payment Period for the 2005-B Class A Term Notes will terminate upon the earliest of (1) the occurrence of a Cash Accumulation Event, (2) the occurrence of the
Fully Funded Date for the 2005-B Term Notes, and (3) the occurrence of a Rapid Amortization Event. 

  

	6.1.3	If the Payment Period for the 2005-B Class A Term Notes shall be terminated upon the occurrence of an Early Amortization Event described in clauses (i) or
(k) of Section 9.1 of the Trust Sale and Servicing Agreement and no other Early Amortization Event has occurred, such Payment Period shall be recommenced if the Seller elects to recommence the Revolving Period as described in
Section 9.5(a) of the Trust Sale and Servicing Agreement. If the Payment Period for the 2005-B Class A Term Notes shall be terminated upon the commencement of the Wind Down Period prior to the Final Revolving Period Termination
Date, such Payment Period shall be recommenced, if the Seller elects to recommence the Revolving Period as described in Section 9.5(b) of the Trust Sale and Servicing Agreement. 

  

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	6.2	Rapid Amortization Period. 

  

	6.2.1	“Rapid Amortization Period” for the 2005-B Class A Term Notes will commence upon the occurrence of a Rapid Amortization Event and will end upon the earliest to
occur of (i) the date on which the 2005-B Class A Term Notes are paid in full and (ii) the Trust Termination Date. 

  

	6.2.2	“Rapid Amortization Event” for the 2005-B Class A Term Notes means any of the following events: 

  

	 	(a)	the occurrence of any of the Early Amortization Events set forth in Sections 9.1(a), (b) and (c) of the Trust Sale and Servicing Agreement,

  

	 	(b)	either the Trust or the Seller becomes required to register as an “investment company” within the meaning of the Investment Company Act, 

  

	 	(c)	on any Monthly Distribution Date, the balance in the 2005-A Class A Term Note Cash Accumulation Reserve Fund is less than $1,229,167 after giving effect to all withdrawals and
additions on that Monthly Distribution Date, 

  

	 	(d)	on any Monthly Distribution Date, the balance in the 2005-B Class A Term Note Cash Accumulation Reserve Fund is less than $500,000 after giving effect to all withdrawals and
additions on that Monthly Distribution Date, 

  

	 	(e)	on any Monthly Distribution Date, the balance in the Class B Term Note Cash Accumulation Reserve Fund is less than $157,352 after giving effect to all withdrawals and additions on
that Monthly Distribution Date, 

  

	 	(f)	on any Monthly Distribution Date, the balance in the Class C Term Note Cash Accumulation Reserve Fund is less than $97,460 after giving effect to all withdrawals and additions on
that Monthly Distribution Date, 

  

	 	(g)	on any Monthly Distribution Date, the balance in the Class D Term Note Cash Accumulation Reserve Fund is less than $177,200 after giving effect to all withdrawals and additions on
that Monthly Distribution Date, or 

  

	 	(h)	any other event defined as a Rapid Amortization Event for any other series of Term Notes of the Trust. 

  

	6.3	Cash Accumulation Period. 

  

	6.3.1	A “Cash Accumulation Period” for the 2005 Term Notes, including the 2005-B Class A Term Notes, will commence upon the occurrence of a Cash Accumulation Event
and will terminate on the earliest to occur of: 

  

	 	(a)	the date on which the 2005 Term Notes are paid in full, 

  

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	 	(b)	the occurrence of a Rapid Amortization Event for the 2005 Term Notes or the 2005-A Class A Term Notes, 

  

	 	(c)	the Trust Termination Date, and 

  

	 	(d)	the date on which, pursuant to Section 9.5(a) of the Trust Sale and Servicing Agreement, the Revolving Period recommences. 

  

	6.3.2	“Cash Accumulation Event” for the 2005 Term Notes, including the 2005-B Class A Term Notes, means any of the following events: 

  

	 	(a)	any of the Early Amortization Events that is not also a Rapid Amortization Event, and 

  

	 	(b)	the commencement of the Wind Down Period. 

  

	6.3.3	If a Cash Accumulation Period commences as a result of the occurrence of an Early Amortization Event described in clauses (i) or (k) of Section 9.1 of
the Trust Sale and Servicing Agreement and no other Early Amortization Event has occurred, such Cash Accumulation Period may be terminated, and the Revolving Period may be recommenced, if the Seller elects to recommence the Revolving Period as
described in Section 9.5(a) of the Trust Sale and Servicing Agreement. 

  

	7.	No Optional or Mandatory Purchase or Redemption. 

  
 The 2005-B Class A Term Notes are not subject to optional or mandatory purchase or redemption by the Issuer, and the terms “Redemption
Price” and “Redemption Date” shall have no application to the 2005-B Class A Term Notes. 
  

	8.	2005-B Class A Term Note Cash Accumulation Reserve Fund. 

  

	8.1	The Seller, for the benefit of the holders of the 2005-B Class A Term Notes, shall establish and maintain in the name of the Indenture Trustee an Eligible Deposit Account (the
“2005-B Class A Term Note Cash Accumulation Reserve Fund”), bearing a designation clearly indicating that the funds deposited therein are held for the benefit of the Holders of the 2005-B Class A Term Notes. The 2005-B
Class A Term Note Cash Accumulation Reserve Fund shall be a Designated Account. 

  

	8.2	On the 2005-B Closing Date, the Seller shall deposit the 2005-B Class A Term Note Cash Accumulation Reserve Fund Initial Deposit into the 2005-B Class A Term Note Cash
Accumulation Reserve Fund. The Seller, in its sole discretion, may at any time make additional deposits into the 2005-B Class A Term Note Cash Accumulation Reserve Fund. Upon the occurrence of a Rapid Amortization Event or the 2005-B
Class A Term Note Targeted Final Payment Date, amounts remaining in the 2005-B Class A Term Note Cash Accumulation Reserve Fund shall be transferred to the Reserve Fund. 

  

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	8.3	The Investment Proceeds of the 2005-B Class A Term Note Cash Accumulation Reserve Fund shall not constitute Shared Investment Proceeds. 

  

	8.4	On each Monthly Distribution Date, if the funds in the 2005-B Class A Term Note Cash Accumulation Reserve Fund, after giving effect to all other distributions or allocations on
that Monthly Distribution Date, exceed the 2005-B Class A Term Note Cash Accumulation Reserve Fund Required Amount, then such excess shall be distributed first to the Servicer to reimburse any Servicer Advances and second to the Seller.

  
 In connection with the issuance of the 2005-A
Term Notes, the seller established separate cash accumulation reserve funds for each class of 2005-A Term Notes for the benefit of the holders of each class of 2005-A Term Notes. The holders of the 2005-B Class A Term Notes will have no rights
to those cash accumulation reserve funds and the holders of the 2005-A Term Notes have no rights to the 2005-B Class A Term Note Cash Accumulation Reserve Fund. 
  

	9.	2005-B Class A Term Note Cash Accumulation Account. 

  

	9.1	The Servicer, for the benefit of the Holders of the 2005-B Class A Term Notes, shall establish and maintain in the name of the Indenture Trustee an Eligible Deposit Account
(the “2005-B Class A Term Note Cash Accumulation Account”), bearing a designation clearly indicating that the funds deposited therein are held for the benefit of the Holders of the 2005-B Class A Term Notes. The 2005-B
Class A Term Note Cash Accumulation Account shall be a Designated Account. 

  

	9.2	2005-B Class A Term Note Cash Accumulation Account Earnings shall not constitute Shared Investment Proceeds. 

  

	10.	Term Note Distribution Account. 

  

	10.1	The Servicer, for the benefit of the holders of the 2005 Term Notes, has established and maintained, and will establish and maintain, in the name of the Indenture Trustee an
Eligible Deposit Account (the “Term Note Distribution Account”), bearing a designation clearly indicating that the funds deposited therein are held for the benefit of the holders of the 2005 Term Notes, including the 2005-B
Class A Term Notes. The Term Note Distribution Account shall be a Designated Account. 

  

	10.2	Upon the commencement of the Payment Period for the 2005 Term Notes, including the 2005-B Class A Term Notes, the Servicer shall instruct the Indenture Trustee to establish a
subaccount of the Term Note Distribution Account, which subaccount shall be known as the “2005-B Class A Term Note Distribution Principal Subaccount”. 

  

	10.3	Investment Proceeds from the Term Note Distribution Account and the 2005-B Class A Term Note Distribution Principal Subaccount shall not constitute Shared Investment Proceeds.

  

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	11.	Pledge of the 2005-B Class A Term Notes Account Property. 

  
 In order to provide for timely payments in accordance with Section 4.5 of the Trust Sale and Servicing Agreement and the terms of the 2005-B
Class A Term Notes, to assure the availability for the benefit of the 2005-B Class A Term Noteholders, of the amounts maintained in the 2005-B Class A Term Note Cash Accumulation Reserve Fund, the 2005-B Class A Term Note Cash
Accumulation Account, and the Term Note Distribution Account, and as security for the performance by the Seller of its obligations hereunder, the Seller on behalf of itself and its successors and assigns (with respect to the property described in
clauses (a) and (b) below), and the Trust (with respect to the property described in clauses (c) and (d) below), each hereby pledges to the Indenture Trustee and its successors and assigns, all its right, title and interest in
and to: 
  

	 	(a)	the 2005-B Class A Term Note Cash Accumulation Reserve Fund and the Cash Accumulation Reserve Funds (or other Specified Support Arrangements) for any other Series of
Class A Term Notes and all proceeds of the foregoing, including, without limitation, all other amounts and investments held from time to time in such accounts (whether in the form of deposit accounts, Physical Property, book-entry securities,
uncertificated securities or otherwise), 

  

	 	(b)	the 2005-B Class A Term Note Cash Accumulation Reserve Fund Initial Deposit and all proceeds thereof, 

  

	 	(c)	the 2005-B Class A Term Note Cash Accumulation Account and all proceeds of the foregoing, including, without limitation, all other amounts and investments held from time to
time in such accounts (whether in the form of deposit accounts, Physical Property, book-entry securities, uncertificated securities or otherwise), and 

  

	 	(d)	the Term Note Distribution Account and all proceeds of the foregoing, including, without limitation, all other amounts and investments held from time to time in the Term Note
Distribution Account (whether in the form of deposit accounts, Physical Property, book-entry securities, uncertificated securities or otherwise), 

  

(collectively, the “2005-B Class A Term Notes Account Property”), to have and to hold all the aforesaid property, rights and
privileges unto the Indenture Trustee, its successors and assigns, in trust for the uses and purposes, and subject to the terms and provisions, set forth in this Officer’s Issuance Certificate and in Section 4.6 of the Trust Sale
and Servicing Agreement. The Indenture Trustee shall hold and distribute the 2005-B Class A Term Notes Account Property in accordance with the terms and provisions of the Trust Sale and Servicing Agreement. By its authentication of the 2005-B
Class A Term Notes, the Indenture Trustee acknowledges and accepts such trusts as are specified herein with respect to the 2005-B Class A Term Notes Account Property. 
  

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 * * * * 
  
 The undersigned has read or has caused to be read the Indenture, including the provisions of Section 2.1 and the definitions relating thereto,
and the resolutions adopted by the Board of Directors referred to above. Based on such examination, the undersigned has, in the undersigned’s opinion, made such examination or investigation as is necessary to enable the undersigned to express
an informed opinion as to whether all conditions precedent set forth in the Indenture and the other Basic Documents relating to the establishment of the form and terms of a series of Notes under the Indenture have been complied with. In the opinion
of the undersigned, all such conditions precedent have been complied with in respect of the 2005-B Class A Term Notes. 
  
 * * * * 
  

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 IN WITNESS WHEREOF, the undersigned has hereunto executed this Officer’s Issuance Certificate as of
December 7, 2005. 
  

			
	WHOLESALE AUTO RECEIVABLES CORPORATION
		
	By:	 	 /s/ C.J. Vannatter

	Name:	 	C. J. Vannatter
	Title:	 	Vice President

  

 13 

 APPENDIX 1 
 to 
 OFFICER’S ISSUANCE CERTIFICATE 
 FOR THE 2005-B CLASS A TERM NOTES 
  
 Definitions. 
  
 1. Reference to
General Rule. 
  
 Capitalized terms used herein and not
defined shall have the meanings assigned to such terms in the Indenture and in Appendix A to the Trust Sale and Servicing Agreement dated as of June 23, 2005 among General Motors Acceptance Corporation, as Servicer, Wholesale Auto Receivables
Corporation, as Seller, and Superior Wholesale Inventory Financing Trust XII, as Issuer. All references herein to “the Officer’s Issuance Certificate” are to the Officer’s Issuance Certificate with respect to the 2005-B
Class A Term Notes, dated December 7, 2005. 
  
 2. Definitions
Specific to the 2005-B Class A Term Notes. 
  
 The
following terms are defined with respect to the 2005-B Class A Term Notes only, are not defined in Appendix A to the Trust Sale and Servicing Agreement and, when used in the Basic Documents, shall have the defined meanings set forth below:

  
 2005 Term Notes: The 2005-A Term Notes and the 2005-B
Class A Term Notes. 
  
 2005-A Term Notes: The
Class A Floating Rate Asset Backed Term Notes, Series 2005-A, the Class B Floating Rate Asset Backed Term Notes, Series 2005-A, the Class C Floating Rate Asset Backed Term Notes, Series 2005-A, and the Class D Floating Rate Asset Backed Term
Notes, Series 2005-A. 
  
 2005-B Class A Term Note Cash
Accumulation Reserve Fund Initial Deposit: $4,467,000. 
  
 2005-B Class A Term Notes Interest Rate: The interest rate specified in Section 4.1.2 of the Officer’s Issuance Certificate. 
  
 2005-B Class A Term Notes Monthly Available Amount: The funds collectively described as such in
Section 4.2(a) of the Officer’s Issuance Certificate. 
  
 2005-B Class A Term Notes Noteholders’ Interest: For any Monthly Distribution Date, the sum of: 
  
 (a) the product of (1) the outstanding principal balance (without reduction for unreimbursed Trust Charge-Offs and Reallocated Principal Amounts) of
the 2005-B Class A Term Notes on the last day of the related Collection Period (or, for the first Monthly Distribution Date for the 2005-B Class A Term Notes, the outstanding principal balance of the 2005-B Class A Term Notes as of
the 2005-B Closing Date), and (2) the 2005-B Class A Term Note Interest Rate for such Monthly Distribution Date, and (3) the Actual/360 Day Count; and 

 (b) the excess of the 2005-B Class A Term Notes Noteholders’ Interest with respect to the
2005-B Class A Term Notes for the preceding Monthly Distribution Date over the amount that was actually deposited in the Term Note Distribution Account on the preceding Monthly Distribution Date for the payment of interest on the 2005-B
Class A Term Notes. 
  
 2005-B Closing Date:
December 7, 2005. 
  
 2005-B Class A Term Note
Distribution Principal Subaccount: The subaccount of the Term Note Distribution Account established in Section 10.2 of the Officer’s Issuance Certificate. 
  
 2005-B Class A Term Note Distribution Principal Subaccount Earnings: For a Monthly Distribution Date, any
Investment Proceeds in respect of funds in the 2005-B Class A Term Note Distribution Principal Subaccount during the related Collection Period. 
  
 2005-B Class A Term Note Stated Final Payment Date: The Monthly Distribution Date in June 2010. 
  
 2005-B Class A Term Note Targeted Final Payment Date: The Monthly
Distribution Date in June 2008. 
  
 Available Principal
Funds: Has the meaning set forth in Section 5.2.3 of the Officer’s Issuance Certificate. 
  
 3. Specification for 2005-B Class A Term Notes of Terms Defined in Appendix A to the Trust Sale and Servicing Agreement. 
  
 The following terms, when used in the Indenture, the Trust Sale and Servicing Agreement and/or other Basic Documents, with
respect to the 2005-B Class A Term Notes, shall have the meanings set forth below (and, if used in the Officer’s Issuance Certificate, shall be used with respect to the 2005-B Class A Term Notes only, except where expressly indicated
otherwise): 
  
 Actual/360 Day Count: For the computation
of accrued interest, means a fraction, the numerator of which is the actual number of days elapsed during the period from and including the preceding Monthly Distribution Date (or, on the first Monthly Distribution Date after the 2005-B Closing
Date, from and including the 2005-B Closing Date), to but excluding the current Monthly Distribution Date, and the denominator of which is 360. 
  
 Cash Accumulation Event: Any of the events set forth as such in Section 6.3.2 of the Officer’s Issuance Certificate. 

 
 Cash Accumulation Period: A period described as such in
Section 6.3.1 of the Officer’s Issuance Certificate. 
  
 Daily Remittance Period: Has the meaning set forth in Section 5.1.3 of the Officer’s Issuance Certificate. 
  
 Fully Funded Date: The day on which, for the 2005-B Class A Term Notes, 

	 	(1)	the sum of the amount on deposit in the 2005-B Class A Term Note Cash Accumulation Account and in the 2005-B Class A Term Note Distribution Principal Subaccount for the
2005-B Class A Term Notes for the payment of principal equals the outstanding principal balance of the 2005-B Class A Term Notes, or 

  

	 	(2)	the 2005-B Class A Term Notes have been paid in full. 

  
 Noteholders’ Interest: For any Monthly Distribution Date, with respect to the 2005-B Class A Term Notes, the 2005-B Class A Term
Notes Noteholders’ Interest. 
  
 Payment Period: The
period described as such in Section 6.1 of the Officer’s Issuance Certificate. 
  
 Rapid Amortization Event: Any of the events set forth as such in Section 6.2.2 of the Officer’s Issuance Certificate. 

 
 Rapid Amortization Payment Date: Each Monthly Distribution Date,
commencing with the Monthly Distribution Date related to the first full calendar month following the commencement of the Rapid Amortization Period and continuing until the earlier of the date that the 2005 Term Notes are paid in full or the Trust
Termination Date. 
  
 Rapid Amortization Period: The period
described as such in Section 6.2.1 of the Officer’s Issuance Certificate. 
  
 Remaining Interest Amount: The amount described as such in Section 4.2 of the Officer’s Issuance Certificate. 
  
 Required Payment Period Length: With respect to the Payment Period, the period of time described in
Section 6.1.1 of the Officer’s Issuance Certificate. 
  
 Series Shortfall: The amounts designated as such in Section 4.2 of the Officer’s Issuance Certificate. 
  
 Term Note Distribution Account: The account designated as such, established and maintained pursuant to Section 10.1 of the
Officer’s Issuance Certificate and Section 6.1(a)(ii) of the Trust Sale and Servicing Agreement. 

 EXHIBIT A 
  
 [FORM OF 2005-B CLASS A TERM NOTE] 
  

			
	 REGISTERED
	 	[$            ]
		
	 No. R-    
	 	 

  
 SEE REVERSE FOR
CERTAIN DEFINITIONS 
  
 CUSIP NO.
[            ] 
  
 Unless this 2005-B Class A Term Note is presented by an authorized representative of The Depository Trust Company, a New York corporation (“DTC”), to the Issuer or its agent for registration of
transfer, exchange or payment, and any Note issued is registered in the name of Cede & Co. or in such other name as is requested by an authorized representative of DTC (and any payment is made to Cede & Co. or to such other entity
as is requested by an authorized representative of DTC), ANY TRANSFER, PLEDGE OR OTHER USE HEREOF FOR VALUE OR OTHERWISE BY OR TO ANY PERSON IS WRONGFUL inasmuch as the registered owner hereof, Cede & Co., has an interest herein.

  
 THE PRINCIPAL OF THIS 2005-B CLASS A TERM NOTE IS PAYABLE AS
SET FORTH HEREIN. ACCORDINGLY, THE OUTSTANDING PRINCIPAL AMOUNT OF THIS NOTE AT ANY TIME MAY BE LESS THAN THE AMOUNT SHOWN ON THE FACE HEREOF. 
  
 SUPERIOR WHOLESALE INVENTORY FINANCING TRUST XII 
  
 CLASS A FLOATING RATE ASSET BACKED TERM NOTE, SERIES 2005-B 
  
 SUPERIOR WHOLESALE INVENTORY FINANCING TRUST XII, a statutory trust organized and existing under the laws of the State of Delaware (herein referred to as
the “Issuer”), for value received, hereby promises to pay to Cede & Co., or registered assigns (the “Noteholder”), the principal sum of
[                    ($                  
  )] at the times specified and in the amounts specified in the Indenture (as defined on the reverse side of this 2005-B Class A Term Note); provided that the entire outstanding principal amount of this 2005-B Class A Term
Note shall be due and payable on the Monthly Distribution Date (as defined on the reverse side of this 2005-B Class A Term Note) in June 2010 (the “Stated Final Payment Date”). The Issuer shall pay interest on this 2005-B
Class A Term Note on the dates, in the amounts and in the manner set forth in the Indenture. 
  
 The principal of and interest on this Note are payable in such coin or currency of the United States of America which, at the time of payment, is legal
tender for payment of public and private debts. 

 Reference is made to the further provisions of this 2005-B Class A Term Note set forth on the
reverse hereof, which shall have the same effect as though fully set forth on the face of this 2005-B Class A Term Note. 
  
 Unless the certificate of authentication hereon has been executed by the Indenture Trustee whose name appears below by manual signature, this 2005-B
Class A Term Note shall not be entitled to any benefit under the Indenture referred to on the reverse hereof or be valid or obligatory for any purpose. 
  
 IN WITNESS WHEREOF, the Issuer has caused this instrument to be signed, manually or in facsimile, by its Authorized Officer. 
  
 Date: December 7, 2005 
  

			
	SUPERIOR WHOLESALE INVENTORY FINANCING TRUST XII
		
	By:	 	CHASE BANK USA, NATIONAL ASSOCIATION, not in its individual capacity but solely as Owner Trustee under the Trust Agreement
		
	By:	 	  

	Name:	 	  

	Title:	 	  

  
 INDENTURE TRUSTEE’S
CERTIFICATE OF AUTHENTICATION 
  
 This is one of the
Notes designated above and referred to in the within-mentioned Indenture. 
  
 Date: December 7, 2005 
  

			
	 THE BANK OF NEW YORK, not in its
 individual
capacity but solely as Indenture Trustee

		
	By:	 	  

	Name:	 	  

	Title:	 	  

 REVERSE OF NOTE 
  
 This Note is one of a duly authorized issue of Notes of the Issuer, designated as its Class A Floating Rate Asset
Backed Term Notes, Series 2005-B (herein called the “2005-B Class A Term Note”), all issued under an Indenture, dated as of June 23, 2005 (such Indenture, as supplemented or amended, including all Officer’s Issuance
Certificates (as defined therein), is herein called the “Indenture”), between the Issuer and The Bank of New York, a New York banking corporation, as trustee (the “Indenture Trustee”, which term includes any
successor trustee under the Indenture), to which Indenture reference is hereby made for a statement of the respective rights and obligations thereunder of the Issuer, the Indenture Trustee and the Noteholders. The 2005-B Class A Term Notes are
one of the duly authorized series of Notes of the Issuer issued and to be issued from time to time pursuant to the Indenture (collectively, as to all Notes of all such series, the “Notes”). The Notes are governed by and subject to
all terms of the Indenture (which terms are incorporated herein and made a part hereof), to which Indenture the Holder of this Note (and each related Note Owner) by virtue of acceptance hereof (or of any interest herein) assents and by which such
Person is bound. All capitalized terms used and not otherwise defined in this 2005-B Class A Term Note that are defined in the Indenture shall have the meanings assigned to them in or pursuant to the Indenture. 
  
 Equally and Ratably Secured. The 2005-B Class A Term Notes and
all other Notes issued pursuant to the Indenture, except as otherwise provided under the Basic Documents, are and shall be equally and ratably secured by the Collateral pledged as security therefor as provided in the Indenture. 
  
 No Recourse against Persons in Individual Capacity. Each Noteholder or
Note Owner, by acceptance of a 2005-B Class A Term Note or, in the case of a Note Owner, a beneficial interest in a 2005-B Class A Term Note, covenants and agrees that no recourse may be taken, directly or indirectly, with respect to the
obligations of the Issuer, the Owner Trustee or the Indenture Trustee on the Notes or under the Indenture or any certificate or other writing delivered in connection therewith, against (i) the Indenture Trustee or the Owner Trustee in their
individual capacities, (ii) any owner of a beneficial interest in the Issuer or (iii) any partner, owner, beneficiary, agent, officer, director or employee of the Indenture Trustee or the Owner Trustee in their individual capacities, any
holder of a beneficial interest in the Issuer, the Owner Trustee or the Indenture Trustee or of any successor or assign of the Indenture Trustee or the Owner Trustee in their individual capacities, except as any such Person may have expressly agreed
and except that any such partner, owner or beneficiary shall be fully liable, to the extent provided by applicable law, for any unpaid consideration for stock, unpaid capital contribution or failure to pay any installment or call owing to such
entity. 
  
 No Petition Covenant. Each Noteholder or Note
Owner, by acceptance of a 2005-B Class A Term Note or, in the case of a Note Owner, a beneficial interest in a 2005-B Class A Term Note, covenants and agrees that by accepting the benefits of the Indenture such Noteholder shall not, prior
to the date which is one year and one day after the termination of the Trust Agreement, acquiesce, petition or otherwise invoke or cause the Seller or the Issuer to invoke the process of any court or government authority for the purpose of
commencing or sustaining a case against the Seller or the Issuer under any federal or state bankruptcy, insolvency or similar law or appointing a receiver, liquidator, assignee, trustee, custodian, sequestrator or other similar official of the
Seller or the Issuer or any substantial part of its property, or ordering the winding up or liquidation of the affairs of the Seller or the Issuer. 

 Tax Characterization. Each Noteholder, by acceptance of a 2005-B Class A Term Note or, in the
case of a Note Owner, a beneficial interest in a 2005-B Class A Term Note, unless otherwise required by appropriate taxing authorities, agrees to treat the 2005-B Class A Term Notes as indebtedness secured by the Collateral for the purpose
of federal income taxes, state and local income and franchise taxes, Michigan single business tax, and any other taxes imposed upon, measured by or based upon gross or net income. 
  
 ERISA. By acquiring a 2005-B Class A Term Note, each purchaser and transferee will be deemed to represent and
warrant that either (a) it is not acquiring the 2005-B Class A Term Note directly or indirectly with the assets of an “employee benefit plan” as defined in Section 3(3) of the Employee Retirement Income Security Act of 1974,
as amended (“ERISA”), which is subject to the provisions of Title I of ERISA, a “plan” described in Section 4975 of the Internal Revenue Code of 1986, as amended (the “Code”), or any plan that is subject to laws
that are similar to Title I of ERISA or Section 4975 of the Code, or (b) the acquisition, disposition and holding of the 2005-B Class A Term Note will not give rise to a non-exempt prohibited transaction under Section 406 of
ERISA, Section 4975 of the Code or any similar applicable law. 
  
 Amendments to Indenture. The Indenture permits, with certain exceptions as herein provided, the amendment thereof and the modification of the rights and obligations of the Issuer and the rights of the Noteholders under the Indenture
at any time by the Issuer with the consent of the Holders of Notes representing a majority of the Outstanding Amount of all the Notes. The Indenture also contains provisions permitting the Holders of Notes representing specified percentages of the
Outstanding Amount of the Notes, on behalf of the Holders of all the Notes, to waive compliance by the Issuer with certain provisions of the Indenture and certain past defaults under the Indenture and their consequences. Any such consent or waiver
by the Holder of this 2005-B Class A Term Note (or anyone of more Predecessor Notes) shall be conclusive and binding upon such Holder and upon all future Holders of this 2005-B Class A Term Note and of any 2005-B Class A Term Note
issued upon the registration of transfer hereof or in exchange hereof or in lieu hereof whether or not notation of such consent or waiver is made upon this 2005-B Class A Term Note. The Indenture also permits the Indenture Trustee to amend
certain terms and conditions set forth in the Indenture without the consent of the Noteholders. 
  
 Miscellaneous. The term “Issuer” as used in this 2005-B Class A Term Note includes any successor to the Issuer under the
Indenture. 
  
 The term “Monthly Distribution
Date” means the fifteenth day of each month, or if such day is not a Business Day, then the next Business Day, commencing on December 15, 2005. 
  
 The Issuer is permitted by the Indenture, under certain circumstances, to merge or consolidate subject to the rights of the Indenture Trustee and the
Holders of Notes under the Indenture. 

 The 2005-B Class A Term Notes are issuable only in registered form in denominations as provided in
the Indenture, subject to certain limitations therein set forth. 
  
 This 2005-B Class A Term Note and the Indenture shall be construed in accordance with the laws of the State of New York, without reference to its conflict of law provisions, and the obligations, rights and remedies of the parties
hereunder and thereunder shall be determined in accordance with such laws. 
  
 Anything herein to the contrary notwithstanding, except as expressly provided in the Basic Documents, neither the Seller, the Servicer, the Indenture Trustee nor the Owner Trustee in their respective individual
capacities, any owner of a beneficial interest in the Issuer, nor any of their respective partners, beneficiaries, agents, officers, directors, employees or successors or assigns, shall be personally liable for, nor shall recourse be had to any of
them for, the payment of principal of or interest on, or performance of, or omission to perform, any of the covenants, obligations or indemnifications contained in this Note or the Indenture, it being expressly understood that said covenants,
obligations and indemnifications have been made by the Owner Trustee solely as the Owner Trustee in the assets of the Issuer. Each Noteholder, by the acceptance of a 2005-B Class A Term Note or, in the case of a Note Owner, a beneficial
interest in the 2005-B Class A Term Note, agrees, that except as expressly provided in the Basic Documents, in the case of an Event of Default under the Indenture, the Noteholder or Note Owner shall have no claim against any of the foregoing
for any deficiency, loss or claim therefrom; provided, however, that nothing contained herein shall be taken to prevent recourse to, and enforcement against, the assets of the Issuer for any and all liabilities, obligations and undertakings
contained in the Indenture or in this 2005-B Class A Term Note. 

 ASSIGNMENT 
  
 Social Security or taxpayer I.D. or other identifying number of assignee 
  
 FOR VALUE RECEIVED, the undersigned hereby sells, assigns and transfers unto
_______________________________ 
 ___________________________________________________________________________________________________________ 
  
 (name and address of assignee) 
  
 the within Note and all rights thereunder, and hereby irrevocably constitutes and appoints
                    , as attorney, to transfer said Note on the books kept for registration thereof, with full power of substitution in the
premises. 
  

					
	Dated:	 	  

	 	 
	 	 	Signature Guaranteed:	 	1
	  

	 	  

	 	 

	1	NOTE: The signature to this assignment must correspond with the name of the registered owner as it appears on the face of the within Note in every particular,
without alteration, enlargement or any change whatsoever. 

 EXHIBIT B 
  

[FORM OF DEPOSITORY AGREEMENT] 
  

 B-1Provide Commerce, Inc. Supplement Executive Retirement Plan

 Exhibit 10.45 
  
 PROVIDE COMMERCE, INC. 
  
 SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN 
  
 Master Plan Document 
  
 Originally Effective January 1, 2004 
  
 Amended and Restated Effective January 1, 2004 

 TABLE OF CONTENTS 
  

			
	 	  	Page

	 ARTICLE I DEFINITIONS
	  	1
		
	 ARTICLE II ELIGIBILITY
	  	5
	 2.1 Selection by Committee
	  	5
	 2.2 Requirements
	  	5
	 2.3 Commencement of Participation
	  	5
		
	 ARTICLE III VESTING
	  	6
	 3.1 In General
	  	6
	 3.2 Full Vesting in Certain Cases
	  	6
	 3.3 Forfeiture if Cause
	  	6
		
	 ARTICLE IV BENEFITS
	  	6
	 4.1 Eligibility for, and Payment of, Benefits
	  	6
	 4.2 Benefit Conditioned on Release
	  	7
	 4.3 Effect of Cause
	  	7
	 4.4 Limitation on Benefits
	  	7
	 4.5 Excise Tax Limitation
	  	7
	 4.6 Misuse of Confidential Material
	  	8
	 4.7 Withholding of Payroll Taxes
	  	9
		
	 ARTICLE V SERP BENEFIT FOR CHAIRMAN OF THE BOARD
	  	9
	 5.1 Termination Benefit
	  	9
	 5.2 Survivor’s Benefit
	  	10
	 5.3 Vesting
	  	10
	 5.4 Election of Lump Sum Distribution
	  	10
		
	 ARTICLE VI TERMINATION, AMENDMENT, OR MODIFICATION OF THE PLAN
	  	11
	 6.1 Termination
	  	11
	 6.2 Amendment
	  	11
	 6.3 Termination of Plan Agreement
	  	11
		
	 ARTICLE VII OTHER BENEFITS AND AGREEMENTS
	  	11
		
	 ARTICLE VIII ADMINISTRATION OF THE PLAN
	  	11
	 8.1 Committee Duties
	  	11
	 8.2 Agents
	  	11
	 8.3 Binding Effect of Decisions
	  	12
	 8.4 Indemnity of Committee
	  	12
	 8.5 Employer Information
	  	12
		
	 ARTICLE IX CLAIMS PROCEDURES
	  	12
	 9.1 Presentation of Claim
	  	12
	 9.2 Notification of Decision
	  	12
	 9.3 Review Panel
	  	13
	 9.4 Review of a Denied Claim
	  	13
	 9.5 Decision on Review
	  	13
	 9.6 Arbitration
	  	14
		
	 ARTICLE X BENEFICIARY DESIGNATION
	  	14
	 10.1 Beneficiary
	  	14

  

 i 

			
	 10.2 Beneficiary Designation; Change; Spousal Consent
	  	14
	 10.3 Acknowledgement
	  	14
	 10.4 No Beneficiary Designation
	  	14
	 10.5 Doubt as to Beneficiary
	  	15
	 10.6 Discharge of Obligations
	  	15
		
	 ARTICLE XI TRUST
	  	15
	 11.1 Establishment of the Trust
	  	15
	 11.2 Interrelatonship of the Plan and the Trust
	  	15
		
	 ARTICLE XII ARBITRATION
	  	15
		
	 ARTICLE XIII MISCELLANEOUS
	  	17
	 13.1 Unsecured General Creditor
	  	17
	 13.2 Employer’s Liability
	  	17
	 13.3 Non-assignability
	  	17
	 13.4 Not a Contract of Employment
	  	17
	 13.5 Furnishing Information
	  	17
	 13.6 Terms
	  	18
	 13.7 Captions
	  	18
	 13.8 Governing Law
	  	18
	 13.9 Validity
	  	18
	 13.10 Notice
	  	18
	 13.11 Successors
	  	18
	 13.12 Spouse’s Interest
	  	18
	 13.13 Incompetent
	  	18
	 13.14 Court Order
	  	19
	 13.15 Distribution in the Event of Taxation
	  	19

  

 ii 

 PROVIDE COMMERCE, INC. 
  
 SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN 
  
 PURPOSE 
  
 The purpose of this Plan is to provide specified benefits to a select group of management and highly compensated employees who contribute materially to
the continued growth, development and future business success of PROVIDE COMMERCE, INC., a Delaware corporation, and its subsidiaries, if any, that sponsor this Plan. This Plan shall be unfunded for tax purposes and for purposes of Title I of ERISA.

  
 This Plan shall consist of two plans, one for the benefit of a
select group of management and highly compensated employees of the Employers as described in Sections 201(2), 301(a)(3) and 401(a)(1) of ERISA, and one for the benefit of Non-Employee members of the boards of directors of any Employer. To the extent
required by law, the terms of this Plan applicable to Directors shall also constitute a separate written plan document with its terms set forth in the applicable portions of this Plan. 
  
 ARTICLE I. 
 DEFINITIONS 
  
 For purposes hereof, unless
otherwise clearly apparent from the context, the following phrases or terms shall have the following indicated meanings: 
  
 1.1 “Actuarial Equivalent” shall mean an actuarial equivalent value of an amount payable in a different form or at a different
date computed on the basis of a discount rate equal to the long term “applicable federal rate,” as defined in Section 1274(d) of the Code, compounded annually. As the Committee deems necessary, in its sole discretion, such actuarial
assumptions may be adjusted from time to time, and no Participant shall be deemed to have any right, vested or non-vested, regarding the continued use of any previously adopted actuarial assumption. 
  
 1.2 “Beneficiary” shall mean the individual
designated, in accordance with Article X that is entitled to receive benefits under this Plan upon the death of a Participant. 
  
 1.3 “Beneficiary Designation Form” shall mean the form established from time to time by the Committee that a Participant completes
signs and returns to the Committee to designate one or more Beneficiaries. 
  
 1.4 “Board” shall mean the board of directors of the Company. 
  
 1.5 “Cause” shall mean the commission of an act of moral turpitude by a Participant against the business, reputation, or interests
of his or her Employer, the conviction of a felony or a material failure to comply with a reasonable written direction of the Board and failure to so comply (to the best of the Participant’s ability) within a reasonable time as determined by
the Board after receiving written notice to do so. 

 1.6 “Chairman” shall mean Joel Tomas Citron. 
  
 1.7 “Change in Control” shall mean a change in
ownership or control of the Company effected through any of the following transactions: (i) a merger, consolidation or other reorganization approved by the Company’s stockholders, UNLESS securities representing more than fifty percent
(50%) of the total combined voting power of the voting securities of the successor corporation are immediately thereafter beneficially owned, directly or indirectly and in substantially the same proportion, by the persons who beneficially owned
the Company’s outstanding voting securities immediately prior to such transaction; (ii) the sale, transfer or other disposition of all or substantially all of the Company’s assets in complete liquidation or dissolution of the Company;
or (iii) the acquisition, directly or indirectly by any person or related group of persons (other than the Company or a person that directly or indirectly controls, is controlled by, or is under common control with, the Company), of beneficial
ownership (within the meaning of Rule 13d-3 of the Securities Exchange Act of 1934, as amended from time to time, of securities possessing more than fifty percent (50%) of the total combined voting power of the Company’s outstanding
securities pursuant to a tender or exchange offer made directly to the Company’s stockholders. 
  
 1.8 “Claimant” shall have the meaning set forth in Section 9.1. 
  
 1.9 “Code” shall mean the Internal Revenue Code of 1986, as amended from time to time. 

 
 1.10 “Committee” shall mean the administrative
committee appointed to manage and administer the Plan in accordance with its provisions pursuant to Article VIII. 
  
 1.11 “Company” shall mean PROVIDE COMMERCE, INC., a Delaware corporation. 
  
 1.12 (a) “Compensation” shall mean annual salary
before reduction for compensation deferred pursuant to the non-qualified Deferred Compensation Plan and before reduction for compensation deferred pursuant to all tax-qualified retirement plans, and Code Section 125 or 401(k) plans of any
Employer, but excluding bonuses, commissions, overtime, relocation expenses, incentive payments, non-monetary award, directors fees and other fees, and automobile allowances and other fringe benefits paid to a Participant for employment services
rendered to any Employer. 
  
 (b) Notwithstanding the foregoing,
“Compensation” for the Company’s CEO shall mean annual salary and annual bonus before reduction for compensation deferred pursuant to the non-qualified Deferred Compensation Plan and before reduction for compensation
deferred pursuant to all tax-qualified retirement plans, and Code Section 125 or 401(k) plans of any Employer, but excluding commissions, overtime, relocation expenses, incentive payments, non-monetary award, directors fees and other fees, and
automobile allowances and other fringe benefits paid to the Company’s CEO for employment services rendered to any Employer. 
  
 1.13 “Deferred Compensation Plan” shall mean the Provide Commerce, Inc. Deferred Compensation Plan as it may be amended from time
to time. 
  
 1.14 “Director” shall mean
any member of the board of directors of any Employer. 
  

 2 

 1.15 “Disability” shall mean where, because of injury or sickness, a Participant
cannot perform each of the material duties of his or her regular occupation, as determined by the Committee. 
  
 1.16 “Early Retirement” shall mean, with respect to an employee, severance from employment from all Employers, and, with respect
to a Director who is not an employee, severance of his or her directorships with all Employers, in either case on or after his or her attainment of both age fifty-five (55) and ten (10) Years of Service, for any reason other than a leave
of absence, Normal Retirement, death, Disability, or Termination of Employment for Cause. If a Participant is both an employee and a Director, Early Retirement shall not occur until he or she retires as both an employee and a Director from all
Employers. 
  
 1.17 “Employer(s)” shall
mean the Company and any Subsidiaries of the Company that have been selected by the Board to participate in the Plan. 
  
 1.18 “ERISA” shall mean the Employee Retirement Income Security Act of 1974, as amended from time to time. 
  
 1.19 “Final Average Compensation” shall mean the
average of a Participant’s Compensation for his or her five (5) highest consecutive years of plan participation during the Participant’s final ten (10) years of employment (or service) (or, if less, the actual number of Years of
Service) which would yield the highest average. The Participant’s Compensation for the calendar year in which the event that entitled the Participant to a distribution of benefits under this Plan occurs shall be determined by annualizing such
Participant’s monthly Compensation for such year. 
  
 1.20
“Normal Retirement” shall mean, with respect to an employee, severance from employment from all Employers, and, with respect to a Director who is not an employee, severance of his or her directorships with all Employers, in
either case on or after the attainment of age sixty-five (65) plus ten (10) Years of Plan Participation for any reason other than a leave of absence, death, Disability, or Termination of Employment for Cause. If a Participant is both an
employee and a Director, Retirement shall not occur until he or she retires as both an employee and a Director from all Employers. 
  
 1.21 “Participant” shall mean any employee or Director (i) who is selected to participate in the Plan, (ii) who elects
to participate in the Plan, (iii) who signs a Plan Agreement and a Beneficiary Designation Form, (iv) whose signed Plan Agreement Form and Beneficiary Designation Form are accepted by the Committee, (v) who commences participation in
the Plan, and (vi) whose Plan Agreement has not terminated. 
  
 1.22 “Plan” shall mean the Company’s Supplemental Executive Retirement Plan, which shall be evidenced by this instrument and by each Plan Agreement, as amended from time to time. 
  
 1.23 “Plan Agreement” shall mean a written agreement,
as may be amended from time to time, which is entered into by and between an Employer and a Participant. Each Plan Agreement executed by a Participant shall provide for the entire benefit to which such Participant is entitled under the Plan, and the
Plan Agreement bearing the latest date of acceptance by the Committee shall govern such entitlement. Plan Agreements shall contain such terms and conditions as the Committee may deem appropriate, and need not be uniform among Participants.

  

 3 

 1.24 “Plan Year” shall, for the first Plan Year, begin on January 1, 2004,
and end on December 31, 2004. For each Plan Year thereafter, the Plan Year shall begin on January 1 of each year and continue through December 31. 
  
 1.25 “Pre-Retirement Survivor Benefit” shall mean one hundred percent (100%) of Compensation
(at the time of the Participant’s death) for one year following death plus fifty percent (50%) of Compensation for each year of the next four years. 
  

1.26 “Retirement,” “Retire,” “Retires” “or
“Retired” shall mean Early Retirement or Normal Retirement. 
  
 1.27 “SERP Benefit” shall mean an annuity, payable annually over fifteen (15) years, and commencing at Normal Retirement, that is determined as follows: (i) the product of
(a) .015, (b) the number of the Participant’s Years of Service up to a maximum of forty (40) Years of Service, and (c) the Participant’s Final Average Compensation; less (ii) the Participant’s Company
Contribution Account (as defined under the Deferred Compensation Plan) calculated as an annuity over fifteen (15) years based on an annual rate of five percent (5%). 
  
 1.28 “Subsidiary” shall mean any corporation (other than the Employer) in an unbroken chain of
corporations or other entities beginning with the Employer, if each of the entities other than the last entity in the unbroken chain owns stock, partnership rights or other ownership interest possessing fifty percent (80%) or more of the total
combined voting power of all classes of stock, partnership rights or other ownership interest in one of the other entities in such chain. 
  
 1.29 “Termination of Employment” shall mean the ceasing of employment with all Employers, or service as a Director of all
Employers, voluntary or involuntary, for any reason other than Retirement, death, Disability or an authorized leave of absence. If a Participant is both an employee and a Director, a Termination of Employment shall occur only upon the termination of
the last position held with any Employer. Notwithstanding the foregoing, no Termination of Employment shall occur merely by reason of the transfer of employment of a Participant from an Employer to any entity directly or indirectly controlled by or
under common control with the Company and which is not an Employer (a “Non-Participating Entity”). Rather, such a Participant’s Termination of Employment shall occur on the ceasing of the Participant’s employment
with all Non-Participating Entities and all Employers. 
  
 1.30
“Trust” shall mean the trust established pursuant to that certain Trust Agreement dated as of January 1, 2004 between the Company and the Trustee named therein, as amended from time to time. 
  
 1.31 “Vested” shall mean that portion of a
Participant’s benefits under this Plan in which the Participant has a non-forfeitable right or vested interest as determined in accordance with Article III below. 
  
 1.32 “Waiting Period Requirement” shall mean both (i) the attainment of age twenty-one
(21) and (ii) a Participant’s continued employment or service as a Director for an Employer for ninety (90) days after the Participant’s date of hire or election or appointment as a Director, as applicable. 
  

 4 

 1.33 “Years of Plan Participation” shall mean the total number of full Plan Years
a Participant has been a Participant in the Plan prior to his or her Termination of Employment. 
  
 1.34 “Years of Service” shall mean (a) with respect to Participants who participate in this Plan as of January 1, 2004,
the total number of full years in which a Participant has been continuously employed by one or more Employers and/or serving as a Director of one or more Employers, and (b) with respect to Participants whose participation commences after
January 1, 2004, the total number of full years in which a Participant has been both continuously employed by one or more Employers and/or serving as a Director of one or more Employers and a Participant in this Plan. For purposes of this
definition, a year of employment or service shall be a three hundred sixty-five (365) day period (or three hundred sixty-six (366) day period in the case of a leap year) that, for the first year of employment or service, commences on first
to occur of (x) the employee’s date of hire or (y) the Director’s date of election or appointment, as applicable, and that, for any subsequent year, commences on an anniversary of that date. The Committee may, in its sole
discretion, credit a Participant with any partial year of employment or service. Any period during which an employee or Director is on a paid leave of absence or suffers from a Disability shall be deemed to be periods of continuous employment or
service. The Committee may, in its sole discretion, credit a Participant with additional Years of Service as of his or her date of hire, election or appointment, as applicable, or commencement of participation in this Plan. 
  
 ARTICLE II. 
 ELIGIBILITY 
  
 2.1 Selection by Committee. Participation in the Plan shall be limited to a select group of management and highly compensated employees of the Employers and Directors who have met the Waiting Period Requirements. From that group, the
Committee shall select, in its sole discretion, employees and Directors to participate in the Plan. 
  
 2.2 Enrollment Requirements. As a condition to participation, each selected employee and Director shall complete, execute, and return to the
Committee a Plan Agreement and a Beneficiary Designation Form. In addition, the Committee shall establish from time to time such other enrollment requirements as it determines in its sole discretion are necessary or appropriate. 
  
 2.3 Commencement of Participation. Provided an employee or Director
selected to participate in the Plan has met all enrollment requirements set forth in this Plan and required by the Committee, that employee or Director shall commence participation in the Plan on the date on which his or her Plan Agreement first
becomes effective. If a selected employee or Director fails to meet all such requirements prior to that date, that employee or Director shall not be eligible to participate in the Plan until the completion of those requirements. 
  
 ARTICLE III. 
 VESTING 
  
 3.1 In General. Except as provided in Sections 3.2, 3.3, 5.3 or 10.4 below, each Participant shall have a non-forfeitable right or vested interest in his or her SERP Benefit according to the following vesting schedule: 
  

				
	 Years of Service  

	  	 Vested
     Percentage    

	 
	 Less than 5
	  	0	%
	                 5
	  	20	%
	                 6
	  	40	%
	                 7
	  	60	%
	                 8
	  	80	%
	                 9
	  	100	%

  

 5 

 3.2 Full Vesting in Certain Cases. Notwithstanding Section 3.1 above, but subject to Sections
3.3 and 10.4 below, a Participant, or his or her Beneficiary in the case of a survivor benefit, shall have a non-forfeitable right (vested interest) in the Participant’s SERP Benefit upon a Change in Control of the Company or upon the
Participant’s Early Retirement, Normal Retirement, death, or Disability. 
  
 3.3 Forfeiture if Cause. Notwithstanding Sections 3.1 and 3.2 above, the Committee may determine, in its sole discretion, that a Participant shall have a vested interest of zero (0) in his or her SERP
Benefit if his or her Termination of Employment was for Cause, or if Cause existed during his or her employment by or service to the Company. 
  
 ARTICLE IV. 
 BENEFITS 

 
 4.1 Eligibility for, and Payment of, Benefits. Subject to the
provisions of Sections 4.2, 4.3, 4.4, 4.5, and 4.6: 
  
 (a)
Retirement or Disability Benefit. If a Participant Retires or suffers a Disability, he or she shall receive the Actuarial Equivalent of his or her Vested SERP Benefit commencing within ninety (90) days after such Retirement or
Disability. Notwithstanding the foregoing, if a Participant is due a SERP Benefit commencing at any time prior to the first day on which the Participant could terminate at Normal Retirement, then the Participant’s benefit shall be the Actuarial
Equivalent of the Participant’s SERP Benefit. Notwithstanding the foregoing, if the lump sum Actuarial Equivalent of a Participant’s Vested SERP Benefit on the date of his or her Retirement or Disability is less than twenty five thousand
dollars ($25,000), the Committee may, in its sole discretion, cause such Vested SERP Benefit to one paid in the form of one lump sum within ninety (90) days after the date of such Retirement or Disability. If the Participant dies before
receiving all of such installments, the lump sum Actuarial Equivalent of the remaining installments shall be paid to his or her Beneficiary as soon as administratively feasible after his or her death. 
  
 (b) Survivor’s Benefit. If a Participant dies prior to his or her
Termination of Employment, Disability or Retirement, or after such Termination of Employment, Disability, or Retirement and before receiving any benefit payments, the Participant’s Beneficiary shall receive the Pre-Retirement Survivor Benefit
commencing within ninety (90) days after the date of death. 
  
 (c) Termination Benefit. If a Participant experiences a Termination of Employment prior to his or her death, Disability, or Retirement, he or she shall receive the Actuarial Equivalent of his or her Vested SERP Benefit as of the date
of termination paid in the form of one lump sum within ninety (90) days after such Termination of Service. 
  

 6 

 (d) Change in Control Benefit. Notwithstanding anything herein to the contrary, upon a Change in
Control of the Employer, each Participant shall become fully vested in his or her SERP Benefit. 
  
 (e) Committee Discretion. Upon the request of a Participant or Beneficiary, the Committee, in its sole discretion and consistent with its
established procedures and rules, may consider other forms of benefit payments, or the timing of benefit payments, as it deems necessary and prudent under the circumstances. 
  
 4.2 Benefit Conditioned on Release. Payment of benefits under Section 4.1 shall be conditioned on the prior
execution by the Participant or Beneficiary of a release of claims against the Company and the Employer (including, but not limited to, discrimination claims based on age, gender, race, and similar factors), in form and substance satisfactory to the
Committee. 
  
 4.3 Effect of Cause. Payment of benefits
under Section 4.1 is conditioned on the absence of Cause, and, if the Committee so determines in its sole discretion, no benefits shall be payable under this Plan if Cause exists. Without limiting the generality of the foregoing, if, after a
Participant’s Termination of Employment, Retirement, death, or Disability, the Employer discovers that Cause existed during such Participant’s employment by or service to the Employer, the Company and the Employer shall be entitled to
refrain from making any payments under this Plan to such Participant or to his or her Beneficiary, and to recover any payments theretofore made. 
  
 4.4 Limitation on Benefits. Notwithstanding the foregoing provisions of this Article 4, in no event shall a Participant or his or her Beneficiary
receive any benefit which would not be deductible to the Company or the Employer under Section 162(m) of the Internal Revenue Code of 1986, as amended. Any benefits which would exceed the limits on deductible compensation under such
Section 162(m) shall be deferred until the earliest time when they could be paid without exceeding such limits. 
  
 4.5 Excise Tax Limitation. Notwithstanding anything contained in this Plan to the contrary, in the event that any payment or benefit to a
Participant or for a participant’s benefit paid or payable or distributed or distributable pursuant to the terms of this Plan or otherwise in connection with, or arising out of, a Change of Control, or any other event which constitutes a
“Change in Control” within the meaning of Section 280G of the Code (a “Payment” or “Payments”), would be subject to the excise tax imposed by Section 4999 of the Code
(the “Excise Tax”), then the benefits payable under this Plan shall be reduced (but not below zero), but only to the extent necessary so that no portion of the Payments shall be subject to the excise tax imposed by
Section 4999 of the Code (the “Section 4999 Limit”). Unless otherwise determined by the Committee in its discretion, the Company shall reduce or eliminate the benefits payable under this Plan by first reducing or
eliminating those benefits beginning with benefits which are to be paid the farthest in time from the Determination (as hereinafter defined). 
  
 (a) All determinations required to be made under this Section 4.5 (each, a “Determination”) shall be made, at the
Company’s expense, by a nationally recognized accounting firm designated by the Company and reasonable acceptable to the Participant (the “Accounting Firm”). The Accounting Firm shall provide its calculations, together
with detailed supporting 
  

 7 

 documentation, both to the Company and to the Participant when requested by the Company or the Participant (in either
case provided that the Company or the Participant believe in good faith that the any of the Payments may be subject to the Excise Tax); provided, however, that if the Accounting Firm determines that no Excise Tax is payable by the
Participant with respect to a Payment or Payments, it shall furnish the Participant with an opinion reasonably acceptable to the Participant that no Excise Tax will be imposed with respect to any such Payment or Payments. Within ten
(10) calendar days of delivery of the Determination to the Participant, the Participant shall have the right to dispute the Determination (the “Dispute”). The existence of any Dispute shall not in any way affect the
Participant’s right to receive the benefits under this Plan in accordance with the Determination. If there is no Dispute,, the Determination by the Accounting Firm shall be final, binding, and conclusive upon the Company and the Participant,
subject to the application of Section 4.5(b). 
  
 (b) As a
result of the uncertainty in the application of Sections 4999 and 280G of the Code, it is possible that the Payments either will have been made or will not have been made by the Company, in either case in a manner inconsistent with the limitations
provided in this Section 4.5 (an “Excess Payment” or “Underpayment,” respectively). If it is established pursuant to (i) a final determination of a court for which all appeals have been taken
and finally resolved or the time for all appeals has expired, or (ii) an Internal Revenue Service (the “IRS”) proceeding which has been finally and conclusively resolved, that an Excess Payment has been made, such Excess
Payment shall be deemed for all purposes to be a loan to the Participant made on the date the Participant received the Excess Payment and the Participant shall repay the Excess Payment to the Company on demand, together with interest on the Excess
Payment to the Company on demand, together with interest on the Excess Payment at one hundred twenty percent (120%) of the applicable federal rate (as defined in Section 1274(d) of the Code) compounded semi-annually from the date of the
participant’s receipt of such Excess Payment until the date of such repayment. If it is determined (i) by the Accounting Firm, the Company (which shall include the position taken by the Company, together with its consolidated group, on its
federal income tax return) or the IRS, (ii) pursuant to a determination by a court, or (iii) upon the resolution to the Participant’s satisfaction of the Dispute, that an Underpayment has occurred, the Company shall pay an amount
equal to the Underpayment to the Participant within ten (10) calendar days of such determination or resolution, together with interest on such amount at one hundred twenty percent (120%) of the applicable federal rate compounded
semi-annually from the date such amount should have been paid to the Participant pursuant to the terms of this Plan or otherwise, but for the operation of this Section 4.5, until the date of payment. 
  
 4.6 Misuse of Confidential Material. Payment of benefits under
Section 4.1 is conditioned on the absence of Misuse of Confidential Material (as defined below) by the Participant. Without limiting the generality of the foregoing, if, during the time when a Participant or his Beneficiary would otherwise be
entitled to receive benefits under Section 4.1, the Participant Misuses Confidential Material, the Company and the Employer shall be entitled to refrain from making any payments and to recover any payments theretofore made. The provisions of
this Section 4.6 shall not prejudice or limit any rights the Company or the Employer may have to legal or equitable relief for such Misuse of Confidential Material under this Plan or otherwise. If, at the time of enforcement of this
Section 4.6, an arbitrator (or court) should hold that the duration or scope of the restrictions stated herein are unreasonable under the circumstances then existing, the maximum duration or scope which is reasonable under such circumstances
shall be substituted for the stated duration or scope. Similarly, if, at the time of enforcement, an arbitrator (or court) should hold that the area of the restriction stated herein is unreasonable under the circumstances then existing, the maximum
area which is reasonable under such circumstances shall be substituted for the stated area. 
  

 8 

 (a) For purposes of this Plan, a Participant “Misuses” Confidential Material if
the Participant directly or indirectly, for any reason whatsoever except in the performance of the Participant’s duties to the Company or the Employer, uses or discloses such Confidential Material, or refuses or fails promptly to deliver to the
Company or the Employer, upon request of the Company or the Employer, any and all of the Confidential Material and copies thereof in the Participant’s possession or under the Participant’s control. Notwithstanding the foregoing, disclosure
of Confidential material shall not constitute “Misuse” if the Confidential Material (i) has been publicly disclosed or was within the Participant’s possession prior to its being furnished to the Participant by the
Company or the Employer or becomes available to the Participant on a non-confidential basis from a third party (in any of such cases, not due to a breach by the Participant of the Participant’s obligations to the Company or the Employer or by
breach of any other person of a confidential or fiduciary obligation), (ii) is required to be disclosed by the Participant pursuant to applicable law, and the Participant provides notice to the Company and the Employer of such requirement as
promptly as possible, or (iii) was independently acquired or developed by the Participant without violating any of the Participant’s obligations to the Company or the Employer and without relying on Confidential Material. 
  
 (b) For purposes of this Plan, “Confidential
Material” means confidential records and information, including, but not limited to, development, marketing, purchasing, organizational, strategic, financial, managerial, administrative, manufacturing, production, distribution and sales
information, data, specifications, and processes presently owned or at any time hereafter developed by the Company or an Employer or their agents or consultants or used presently or at any time hereafter in the course of their business, that are not
otherwise part of the public domain. 
  
 4.7 Withholding and
Payroll Taxes. The Employers shall withhold from any and all benefits paid under this Article IV, or, in the discretion of the Employers, from any compensation or other amounts owing to a Participant or Beneficiary, all federal, state and local
income, employment, and other taxes required to be withheld by the Employer in connection with the benefits hereunder, in amounts to be determined in the sole discretion of the Employer. 
  
 ARTICLE V. 
 SERP BENEFIT FOR CHAIRMAN OF THE BOARD 
  
 5.1
Termination Benefit. Subject to the provisions of Sections 4.2, 4.3, 4.4, 4.5, and 4.6, if the Chairman experiences a Termination of Employment or suffers a Disability at any time, he shall receive: 
  
 (i) Two Hundred Thirty Two Thousand Four Hundred Forty-Eight Dollars
($232,448), payable annually over twenty (20) years commencing within ninety (90) days after the later of (x) the date on which the Chairman experiences a Termination of Employment or suffers a Disability, as applicable, or (y) the date on
which the Chairman attains age fifty-five (55) (the “Chairman Benefit”); or 
  
 (ii) if the Chairman has elected a lump sum distribution pursuant to Section 5.4 below, the Actuarial Equivalent of the Chairman Benefit, which
shall in no event be less than One 
  

 9 

 Million Two Hundred Fifty Thousand Dollars ($1,250,000), which benefit shall be paid in a lump sum within ninety
(90) days after the later of (x) the date on which the Chairman experiences a Termination of Employment or suffers a Disability, as applicable, or (y) the date on which the Chairman attains age fifty-five (55). 
  
 If the Chairman dies before receiving all of the installments pursuant to
Section 5.1, the lump sum Actuarial Equivalent of the remaining installments shall be paid to his Beneficiary as soon as administratively feasible after his death; provided, however, that the total payments made to the Chairman and/or his
Beneficiary pursuant to this Section 5.1 shall in no event be less than One Million Two Hundred Fifty Thousand Dollars ($1,250,000). 
  
 5.2 Survivor’s Benefit. If the Chairman dies prior to his Termination of Employment or Disability, or after such Termination of Employment or
Disability and before receiving any benefit payments, the Chairman’s Beneficiary shall receive the lump sum Actuarial Equivalent of the Chairman Benefit within ninety (90) days following his death; provided, however, that the total
payments made to the Chairman’s Beneficiary pursuant to this Section 5.2 shall in no event be less than One Million Two Hundred Fifty Thousand Dollars ($1,250,000). 
  
 5.3 Vesting. The Chairman shall at all times be fully-vested in the Chairman Benefit. 
  
 5.4 Election of Lump Sum Distribution. The Chairman may elect to
receive his benefits under Section 5.1 in a lump sum by submitting a written election on a form acceptable to the Committee providing for such election; provided, however, that all of the following requirements are met:

  
 (a) Such change shall not be given any effect until at least
twelve (12) months following the date on which the changed election is made and accepted by the Committee; and 
  
 (b) Such election shall be made at least twelve (12) months prior to the date of the first scheduled payment under Section 5.1. 
  

 10 

 ARTICLE VI. 
 TERMINATION, AMENDMENT, OR MODIFICATION OF THE PLAN 
  
 6.1 Termination. Each Employer reserves the right to terminate the Plan at any time with respect to its participating employees and/or Directors by the actions of its board of directors. The termination of the
Plan shall not adversely affect any Participant or his or her Beneficiary who has become entitled to the payment of any benefits under the Plan as of the date of termination; provided, however, that the Employer shall have the right to accelerate
payments by paying the Actuarial Equivalent value of such payments. For all other Participant’s upon the termination of the Plan, all Plan Agreements shall terminate and the Actuarial Equivalent of a Participant’s Vested SERP Benefits
shall be paid out in a lump sum. 
  
 6.2 Amendment. Any
Employer may, at any time, amend or modify the Plan in whole or in part with respect to its participating employees and/or Directors by the actions of its board of directors; provided, however, that no amendment or modification shall
be effective to decrease or restrict a Participant’s then Vested SERP Benefit, determined on an Actuarial Equivalent basis. The amendment or modification of the Plan shall not affect any Participant or his or her Beneficiary who has become
entitled to the payment of benefits under the Plan as of the date of the amendment or modification; provided, however, that the Employer shall have the right to accelerate installment payments by paying the Actuarial Equivalent value of such
payments either in a lump sum or in some other accelerated form of payment. 
  
 6.3 Termination of Plan Agreement. Absent the earlier termination, modification, or amendment of the Plan, the Plan Agreement of any Participant shall terminate upon the full payment of the applicable Vested
SERP Benefit as provided under Article IV. 
  
 ARTICLE VII.

 OTHER BENEFITS AND AGREEMENTS 
  
 The benefits provided for a Participant under this Plan are in addition to any other benefits available to such Participant under any other plan or
program for employees of the Employers. The Plan shall supplement and shall not supersede, modify, or amend any other such plan or program except as may otherwise be expressly provided. 
  
 ARTICLE VIII. 
 ADMINISTRATION OF THE PLAN 
  
 8.1 Committee
Duties. This Plan shall be administered by a Committee, which shall consist of the Compensation Committee of the Board, or such other committee of at least three (3) members as the Board may appoint. Members of the Committee may be
Participants under this Plan. The Committee shall have the full and sole discretion and authority to (i) make, amend, interpret, and enforce all appropriate rules and regulations for the administration of this Plan, (ii) decide or resolve
any and all questions arising in connection with the interpretation, enforcement, administration, and operation of this Plan, and (iii) determine the entitlement of Participants and Beneficiaries to benefits hereunder, and compute the amount of
such benefits. Any Committee member must rescue himself or herself on any matter of personal interest to such member that comes before the Committee. 
  

 11 

 8.2 Agents. In the administration of this Plan, the Committee may employ agents and delegate to
them such administrative duties as it sees fit, (including acting through a duly appointed representative), and may from time to time consult with counsel who may be counsel to any Employer. 
  
 8.3 Binding Effect of Decisions. The decision or action of the
Committee with respect to any question arising out of or in connection with the administration, interpretation, and application of the Plan and the rules and regulations promulgated hereunder shall be final and conclusive and binding upon all
persons having any interest in the Plan. 
  
 8.4 Indemnity of
Committee. All Employers shall indemnify and hold harmless the members of the Committee against any and all claims, losses, damages, expenses, or liabilities arising from any action or failure to act with respect to this Plan, except in the case
of gross negligence or willful misconduct by the Committee or any of its members. 
  
 8.5 Employer Information. To enable the Committee to perform its function, each Employer shall supply full and timely information to the Committee on all matters relating to the compensation of its
Participants, the date and circumstances of the retirement, Disability, death or Termination of Employment of its Participants, and such other pertinent information as the Committee may reasonably require. 
  
 ARTICLE IX. 
 CLAIMS PROCEDURES 
  
 9.1 Presentation of Claim. Any Participant or Beneficiary of a deceased Participant (such Participant or Beneficiary being referred to below as a “Claimant”) may deliver to the Committee
a written claim for a determination with respect to the amounts distributable to such Claimant from the Plan. If such a claim relates to the contents of a notice received by the Claimant, the claim must be made within sixty (60) days after such
notice was received by the Claimant. The claim must state with particularity the determination desired by the Claimant. All other claims must be made within one hundred eighty (180) days of the date on which the event that caused the claim to
arise occurred. The claim must state with particularity the determination desired by the Claimant. 
  
 9.2 Notification of Decision. The Committee shall consider a Claimant’s claim within a reasonable time, but not more than ninety
(90) days, after the claim is filed, unless the Committee determines special circumstances require an extension of time for processing the claim. If such extension is required, written notice shall be furnished to the Claimant within ninety
(90) days of the date the claim was filed stating the special circumstances requiring an extension of time and the date by which a decision on the claim can be expected, which shall be no more than one hundred eighty (180) days from the
date the claim was filed. Following processing of the claim within the time periods described above, the Committee shall notify the Claimant in writing: 
  
 (a) That the Claimant’s requested determination has been made, and that the claim has been allowed in full; or 
  
 (b) That the Committee has reached a conclusion contrary, in whole or in
part, to the Claimant’s requested determination, and such notice must set forth in a manner calculated to be understood by the Claimant: 
  
 (i) the specific reason(s) for the denial if the claim, or any part of it; 
  

 12 

 (ii) specific reference(s) to pertinent provisions of the Plan upon which such denial was based;

  
 (iii) 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; and 
  
 (iv) Appropriate information as to the steps to be taken if the claimant wishes to submit his or her claim for review, including the time limits
applicable to such procedures, and a statement of the claimant’s right to bring a civil action under Section 502(a) of ERISA following an adverse decision upon review. 
  
 9.3 Review Panel. The Committee may from time to time appoint a review panel that may consist of two (2) or more
individuals who may, but need not, be employees of the Company (the “Review Panel”). If no such Review Panel is named, the Company shall be deemed to be the Review Panel for purposes of this Section 9.3. The Review Panel
shall be the named fiduciary that has the authority to act with respect to any appeal from a denial of benefits or a determination of benefit rights. 
  
 9.4 Review of a Denied Claim. Within sixty (60) days after receiving a notice from the Committee that a claim has been denied, in whole or in
part, a Claimant (or the Claimant’s duly authorized representative) may file with the Committee a written request for a review of the denial of the claim. Thereafter, the Claimant (or the Claimant’s duly authorized representative):

  
 (a) may review pertinent documents; 
  
 (b) may submit written issues, comments, documents, records and other
information relating to the claim; 
  
 (c) may request a hearing,
which the Committee, in its sole discretion, may grant; and 
  
 (d) will be provided, upon request, reasonable access to, and copies of, all documents, records and other information relevant to the Claimant’s claim. 
  
 The decision on review shall be made by the Review Panel, which may, in its discretion, hold a hearing on the denied claim.
The review shall take into account all comments, documents, records and other information submitted by the claimant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit claim
determination. 
  
 9.5 Decision on Review. The Committee
shall render its decision on review promptly, and not later than sixty (60) days after the filing of a written request for review of the denial, unless special circumstances require additional time, in which case the Committee’s decision
must be rendered within one hundred twenty (120) days after such date. In any event, the decision on review will be delivered 
  

 13 

 to the Claimant as soon as possible, but not later than five (5) days after the claim determination is made. Such
decision must be written in a manner calculated to be understood by the Claimant, and it must contain: 
  
 (a) specific reasons for the decision; 
  
 (b) specific reference(s) to the pertinent Plan provisions upon which the decision was based; 
  
 (c) 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 Claimant’s claim for benefits, as well as a statement of the Claimant’s right to bring an action under Section 502(a) of
ERISA; and 
  
 (d) such other matters as the Review Panel deems
relevant. 
  
 9.6 Arbitration. A Claimant’s
compliance with the foregoing provisions of this Article IX is a mandatory prerequisite to a Claimant’s right to commence any arbitration proceeding with respect to any claim for benefits under this Plan. 
  
 ARTICLE X. 
 BENEFICIARY DESIGNATION 
  
 10.1 Beneficiary. Each Participant shall have the right, at any time, to designate his or her Beneficiary(ies) (both primary as well as contingent) to receive any benefits payable under the Plan to a
beneficiary upon the death of a Participant. The Beneficiary designated under this Plan may be the same as or different from the Beneficiary designation under any other plan of an Employer in which the Participant participates. 
  
 10.2 Beneficiary Designation; Change; Spousal Consent. A Participant
shall designate his or her Beneficiary by completing and signing the Beneficiary Designation Form, and returning it to the Committee or its designated agent. A Participant shall have the right to change a Beneficiary by completing, signing, and
otherwise complying with the terms of the Beneficiary Designation Form and the Committee’s rules and procedures, as in effect from time to time. If the Participant names someone other than his or her spouse as a Beneficiary, a spousal consent,
in the form designated by the Committee, must be signed by that Participant’s spouse and returned to the Committee. Upon the acceptance by the Committee of a new Beneficiary designation Form, all Beneficiary designations previously filed shall
be cancelled. The Committee shall be entitled to rely on the last Beneficiary Designation Form filed by the Participant and accepted by the Committee prior to his or her death. 
  
 10.3 Acknowledgement. No designation or change in designation of a Beneficiary shall be effective until received,
accepted, and acknowledged in writing by the Committee or its designated agent. 
  
 10.4 No Beneficiary Designation. If a Participant fails to designate a Beneficiary as provided in Sections 10.1, 10.2, and 10.3 above or, if all designated Beneficiaries predecease the Participant or die prior
to complete distribution of the Participant’s benefits, then the Participant’s spouse shall be the designated Beneficiary. If the Participant has no surviving spouse, the benefits remaining under the Plan shall be forfeited. 
  

 14 

 10.5 Doubt as to Beneficiary. If the Committee has any doubt as to the proper Beneficiary to
receive payments pursuant to this Plan, the Committee shall have the right, exercisable in its discretion, to cause the Participant’s Employer to withhold such payments until this matter is resolved to the Committee’s satisfaction.

  
 10.6 Discharge of Obligations. The payment of benefits
under the plan to a Beneficiary shall fully and completely discharge all Employers and the Committee from all further obligations under this Plan with respect to the Participant, and that Participant’s Plan Agreement shall terminate upon such
full payment of benefits. 
  
 ARTICLE XI. 
 TRUST 
  
 11.1 Establishment of the Trust. The Company shall establish the Trust. The Employers shall transfer over to the Trust such assets, if any, as the
Employers determine, in their sole discretion. 
  
 11.2
Interrelationship of the Plan and the Trust. The provisions of the Plan and the Plan Agreement shall govern the rights of a Participant to receive distributions pursuant to the Plan. The provisions of the Trust shall govern the rights of the
Employers, Participants, and the creditors of the Employers to the assets transferred to the Trust. Each Employer shall at all times remain liable to carry out its obligations under the Plan. Each Employer’s obligations under the Plan may be
satisfied with Trust assets distributed pursuant to the terms of the Trust. And any such distribution shall reduce the Employer’s obligations under this Agreement. 
  
 ARTICLE XII. 
 ARBITRATION 
  
 12.1 Arbitration. Any claim
or controversy between the parties which the parties are unable to resolve themselves, and which is not resolved through the claims procedure set forth in Article IX, including any claim arising out of a Participant’s employment or the
termination of that employment, and including any claim arising our of, connected with, or related to the formation, interpretation, performance, or breach of any provision of this Plan, and any claim or dispute as to whether a claim is subject to
arbitration, shall be submitted to and resolved exclusively by expedited arbitration by a single arbitrator in accordance with the following procedures: 
  
 12.2 In the event of a claim or controversy subject to this arbitration provision, the complaining party shall promptly send written notice to the other
party identifying the matter in dispute and the proposed remedy. Following the giving of such notice, the parties shall meet and attempt in good faith to resolve the matter. In the event the parties are unable to resolve the matter within twenty one
(21) days, the parties shall meet and attempt in good faith to select a single arbitrator acceptable to both parties. If a single arbitrator is not selected by mutual consent within ten (10) business days following the giving of the
written notice of dispute, an arbitrator shall be selected from a list of nine (9) persons each of whom shall be an attorney who is either engaged in the active practice of law or a recognized arbitrator and who, in either event, is experienced
in serving as an arbitrator in disputes between employers and employees, which list shall be provided by the main San Diego office 
  

 15 

 of the American Arbitration Association (“AAA”) or of the Federal Mediation and Conciliation
Service. If, within three (3) business days of the parties’ receipt of such list, the parties are unable to agree upon an arbitrator from the list, then the parties shall each strike name alternatively from the list, with the first to
strike being determined by the flip of a coin. After each party has had four strikes, the remaining name on the list shall be the arbitrator. If such person is unable to serve for any reason, the parties shall repeat this process until an arbitrator
is selected. 
  
 12.3 Unless the parties agree otherwise, within
sixty (60) days of the selection of the arbitrator, a hearing shall be conducted before such arbitrator at a time and a place in a San Diego County agreed upon by the parties. In the event the parties are unable to agree upon the time or place
of the arbitration, the time and place within San Diego County shall be designated by the arbitrator after consultation with the parties. Within thirty (30) days of the conclusion of the arbitration hearing, the arbitrator shall issue an award,
accompanied by a written decision explaining the basis for the arbitrator’s award. 
  
 12.4 In any arbitration hereunder, the Company shall pay all administrative fees of the arbitration and all fees of the arbitrator, except that the Participant or Beneficiary may, if he wishes, pay up to one-half of
those amounts. Each party shall pay its own attorneys’ fees, costs, and expenses, unless the arbitrator orders otherwise. The prevailing party in such arbitration, as determined by the arbitrator, and in any enforcement or other court
proceedings, shall be entitled, to the extent permitted by law, to reimbursement from the other party for all of the prevailing party’s costs (including but not limited to the arbitrator’s compensation), expenses, and attorneys’ fees.
The arbitrator shall have no authority to add to or to modify this Plan, shall apply all applicable law, and shall have no lesser and no greater remedial authority than would a court of law resolving the same claim or controversy. The arbitrator
shall, upon an appropriate motion, dismiss any claim without an evidentiary hearing if the party bringing the motion establishes that it would be entitled to summary judgment if the matter had been pursued in court litigation. The parties shall be
entitled to reasonable discovery subject to the discretion of the arbitrator. 
  
 12.5 The decision of the arbitrator shall be final, binding, and non-appealable, and may be enforced as a final judgment in any court of competent jurisdiction. 
  
 12.6 This arbitration provision of the Plan shall extend to claims against
any parent, subsidiary, or affiliate of each party, and, when acting within such capacity, any officer, director, shareholder, Participant, Beneficiary, or agent of each party, or of any of the above, and shall apply as well to claims arising out of
state and federal statutes and local ordinances as well as to claims arising under the common law or under this Plan. 
  
 12.7 Notwithstanding the foregoing, and unless otherwise agreed between the parties, either party may, in an appropriate matter, apply to a court for
provisional relief, including a temporary restraining order or preliminary injunction, on the ground that the arbitration award to which the applicant may be entitled may be rendered ineffectual without provisional relief. 
  
 12.8 Any arbitration hereunder shall be conducted in accordance with the
employment rules and procedures of the AAA then in effect; provided, however, that, in the even of any inconsistency between the rules and procedures of the AAA and the terms of this Plan, the terms of this Plan shall prevail.

  

 16 

 12.9 If any of the provisions of this Article XII are determined to be unlawful or otherwise
unenforceable, in whole or in part, such determination shall not affect the validity of the remainder of this Plan, and this Article XII shall be reformed to the extent necessary to carry out its provisions to the greatest extent possible and to
insure that the resolution of all conflicts between the parties, including those arising out of statutory claims, shall be resolved by neutral, binding arbitration. If a court should find that the provisions of this Article XII are not absolutely
binding, then the parties intend any arbitration decision and ward to be fully admissible in evidence in any subsequent action, given great weight by any finder of fact, and treated as determinative to the maximum extent permitted by law.

  
 ARTICLE XIII. 
 MISCELLANEOUS 
  
 13.1 Unsecured General Creditor. Participants and their Beneficiaries successors and assigns shall have no legal or equitable rights, interests, or
claims in any property or assets of any Employer. Any and all of each Employer’s assets shall be, and remain, the general, un-pledged, unrestricted assets of the Employer and the sole interest of a Participant and a Participant’s
beneficiaries shall be as a general creditor of the Company and any Employer. An Employer’s obligation under the Plan shall be merely that of an unfunded and unsecured promise to pay money in the future. 
  
 13.2 Employer’s Liability. An Employer’s liability for the
payment of benefits shall be defined only by the Plan and the Plan Agreement, as entered into between the Employer and a Participant. An Employer shall have no obligation to a Participant under the Plan except as expressly provided in the Plan and
his or her Plan Agreement. 
  
 13.3 Non-assignability.
Neither a Participant nor any other person shall have any right to commute, sell, assign, transfer, pledge, anticipate, mortgage or otherwise encumber, transfer, hypothecate, or convey in advance of actual receipt, the amounts, if any, payable
hereunder, or any part thereof, which are, and all rights to which are, expressly declared to be, un-assignable and non-transferable. No part of the amounts payable shall, prior to actual payment, be subject to seizure or sequestration for the
payment of any debts, judgments, alimony, or separate maintenance owed by a Participant or any other person, nor be transferable by operation of law in the event of a Participant’s or any other person’s bankruptcy or insolvency.

  
 13.4 Not a Contract of Employment. The terms and
conditions of this Plan shall not be deemed to constitute a contract of employment between any Employer and the Participant. Such employment is hereby acknowledged to be an “at will” employment relationship that can be terminated at any
time for any reason, with or without cause, unless expressly provided in a written employment agreement. Nothing in this Plan shall be deemed to give a Participant the right to be retained in the service of any Employer or to interfere with the
right of any Employer to discipline or discharge the Participant at any time. 
  
 13.5 Furnishing Information. A Participant or his or her Beneficiary will cooperate with the Committee by furnishing any and all information requested by the Committee and take such other actions as may be
requested in order to facilitate the administration of the Plan and the payments of benefits hereunder, including but not limited to taking such physical examinations as the Committee may deems necessary. 
  

 17 

 13.6 Terms. Whenever any words are used herein in the masculine, they shall be construed as though
they were in the feminine in all cases where they would so apply; and wherever any words are used herein in the singular or in the plural, they shall be construed as though they were used in the plural or the singular, as the case may be, in all
cases where they would so apply. 
  
 13.7 Captions. The
captions of the articles, sections, and paragraphs of this Plan are for convenience only and shall not control or affect the meaning or construction of any of its provisions. 
  
 13.8 Governing Law. Subject to ERISA, the provisions of this Plan shall be construed and interpreted according to the
internal laws of the State of California without regard to its conflict of laws principles. 
  
 13.9 Validity. In case any provision of this Plan shall be illegal or invalid for any reason, said illegality or invalidity shall not affect the reaming parts hereof, but this Plan shall be construed and
enforced as if such illegal and invalid provision had never been inserted herein. 
  
 13.10 Notice. Any notice or filing required or permitted to be given to the Committee under this Plan shall be sufficient if in writing and hand-delivered, or sent by registered or certified mail, to the
address below: 
  
 PROVIDE COMMERCE, INC. 
 5005 WATERIDGE VISTA DRIVE 
 SAN DIEGO,
CALIFORNIA 92121 
 Attn: GENERAL COUNSEL 
  
 Such notice shall be deemed given as of the date of delivery or, if delivery is made by mail, as of the date shown on the postmark on the receipt for
registration or certification. 
  
 Any notice or filing required
or permitted to be given to a Participant under this Plan shall be sufficient if in writing and hand-delivered, or sent by mail, to the last known address of the Participant. 
  
 13.11 Successors. The provisions of this Plan shall bind and inure to the benefit of the Participant’s Employer
and, to the extent not otherwise provided in the Plan, its successors and assigns and the Participant and the Participant’s Beneficiary. 
  
 13.12 Spouse’s Interest. The interest in the benefits hereunder of a spouse of a Participant who has predeceased the Participant shall
automatically pass to the Participant and shall not be transferable by such spouse in any manner, including but not limited to such spouse’s will, nor shall such interest pas under the laws of intestate succession. 
  
 13.13 Incompetent. If the Committee determines in its discretion that
a benefit under this Plan is to be paid to a minor, a person declared incompetent, or to a person incapable of handling the disposition of that person’s property, the Committee may direct payment of such benefit to the guardian, legal
representative, or person having the care and custody of such minor, incompetent, or incapable person. The Committee may require proof of minority, in competency, incapacity, or guardianship, as it may deem appropriate prior to distribution of the
benefit. Any payment of a benefit shall be a payment for the account of the Participant and the Participant’s Beneficiary, as the case may be, and shall be a complete discharge of any liability under the Plan for such payment amount.

  

 18 

 13.14 Court Order. The Committee is authorized to make any payments directed by court order in any
action in which the Plan or Committee has been named as a party. 
  
 13.15 Distribution in the Event of Taxation. If, for any reason, all or any portion of a Participant’s benefit under this Plan becomes taxable to the Participant prior to receipt, a Participant may petition the Committee for a
distribution of that portion of his or her benefit that has become taxable. Upon the grant of such a petition, which the Committee may grant or refrain from granting in its sole discretion, a Participant’s Employer shall distribute to the
Participant immediately available funds in an amount equal to the taxable portion of his or her benefit (which amount shall not exceed the lump sum Actuarial Equivalent of the Participant’s unpaid Vested SERP Benefit). Such a distribution shall
effect and reduce the benefits to be paid under this Plan. 
  

 19 

 IN WITNESS WHEREOF, the Company has executed this Plan document on 
 December 4, 2005, to be effective as of January 1, 2004. 
  

			
	 “Company”

	
	 PROVIDE COMMERCE, INC.
 a Delaware corporation

		
	 By:
	 	 /s/ Blake T. Bilstad

	 Title:
	 	 Senior Vice President, General Counsel and Secretary

  

 20

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