Document:

Safeco Flexible Benefits Program

 Exhibit 10.13 
 SAFECO 
 DEPENDENT CARE 
 REIMBURSEMENT PLAN 
 (A Component Plan of the 
 Safeco 
 Flexible Benefits Program) 
 AS AMENDED AND RESTATED 
 EFFECTIVE JANUARY 1,
2004 
 (As last amended December 13, 2007) 
  

 TABLE OF CONTENTS 
  
  

			
	 	  	Page
	 PREAMBLE
	  	1
		
	 SECTION 1 - DEFINITIONS
	  	2
	 1.1 Dependent
	  	2
	 1.2 Dependent Care Expense
	  	2
	 1.3 Earned Income
	  	2
	 1.4 Household Services
	  	3
	 1.5 Plan
	  	3
	 1.6 Program
	  	3
		
	 SECTION 2 - BENEFITS
	  	4
	 2.1 Reimbursement Options
	  	4
	 2.2 Election of Reimbursement
	  	4
	 2.3 Payment of Reimbursements
	  	4
	 2.4 Maximum Reimbursements
	  	5
	 2.5 Annual Statement of Benefits
	  	5
		
	 SECTION 3 - DEPENDENT CARE EXPENSES
	  	6
	 3.1 In General
	  	6
	 3.2 Exclusions
	  	6

  

 i 

 PREAMBLE 
 THIS DEPENDENT CARE REIMBURSEMENT PLAN (hereinafter the “Plan” and known as the Safeco Dependent Care Reimbursement Plan) was originally adopted effective January 1, 1999 by Safeco Corporation
(hereinafter the “Company”). 
 WHEREAS, the purpose of the Plan is to allow Employees who become covered under the Plan to elect
to receive reimbursement of dependent care expenses which are excluded from gross income under Section 129 of the Internal Revenue Code of 1986, as amended (hereinafter the “Code”), as provided herein and in the terms of the Safeco
Flexible Benefits Program (hereinafter the “Program”); and 
 WHEREAS, the Plan is a Component Plan of the Program and, except to
the extent otherwise expressly provided herein, is governed by the terms of that Program, and 
 WHEREAS, the Plan shall be maintained for
the exclusive purpose of providing benefits to covered Employees and is intended to qualify as a dependent care assistance plan within the meaning of Code Section 129 and comply with any other applicable provisions of law; 
 WHEREAS, the Company wishes to amend the Plan to reflect certain regulatory and administrative changes; 
 NOW, THEREFORE, the Company hereby adopts the Amendment of the Plan as set forth in the following pages, effective January 1, 2004. 

 SECTION 1 
 DEFINITIONS 
 The terms used herein which are defined in Section 1 of the Program shall have the same meaning as
therein defined and the following additional terms shall have the following meanings, unless a different meaning is plainly required by the context. Capitalized terms are used throughout the Plan text for terms defined by this and other sections.

  

	1.1	Dependent. “Dependent” means: 

  

	 	(a)	a child who is under the age of thirteen (13) and with respect to whom a Participant or his or her spouse is entitled to a dependent exemption under Code Section 151(c);
or 

	 	(b)	a relative or household member of a Participant over one-half (1/2) of whose support is received from the Participant and who is physically or mentally incapable of caring for
himself or herself and who regularly spends at least eight (8) hours per day in the Participant’s household; or 

	 	(c)	the spouse of a Participant who is physically or mentally incapable of caring for himself or herself and who regularly spends at least eight (8) hours per day in the
Participant’s household. 

  

	1.2	Dependent Care Expense. “Dependent Care Expense” means an Eligible Expense for which documentation approved by the Plan Administrator has been provided, which is
incurred prior to the date participation in the Plan terminates, and which meets the requirements of Section 3. A Dependent Care Expense is incurred at the time the service which gave rise to the expense is performed. 

 

	1.3	Earned Income. “Earned Income” means wages, salaries, tips and other Employee Compensation, plus net earnings from self-employment, computed without regard to any
community property laws and excluding any amounts received as a pension or annuity, or paid or incurred by an employer for dependent care assistance including reimbursement of Eligible Expenses. A Participant’s spouse who is either a student or
incapable of caring for himself or herself shall be deemed, for each month during which such spouse is either a full-time student at an educational institution or a Dependent, to be gainfully employed and to have Earned Income of not less than:

  

	 	(a)	$250 per month, if the Participant has only one (1) Dependent for the Plan Year, or 

	 	(b)	$500 per month, if the Participant has two (2) or more Dependents for the Plan Year. 

  

 2 

	1.4	Household Services. “Household Services” means ordinary and usual services done in and around a home that are necessary to run the home and which are at least
partially for the well-being and protection of a Dependent. 

  

	1.5	Plan. “Plan” means the Safeco Dependent Care Reimbursement Plan as amended from time to time. 

  

	1.6	Program. “Program” means the Safeco Flexible Benefits Program as amended from time to time. 

  

 3 

 SECTION 2 
 BENEFITS 
  

	2.1	Reimbursement Options. Subject to the conditions and limitations set forth in the Plan and the Program, each Participant who elects to participate in the Plan may designate
any amount from a minimum of $50 annually to a maximum of $5,000 annually during the Plan Year for reimbursement of Dependent Care Expenses. The total amount designated for reimbursement per Plan Year, combined with any other dependent care
assistance expected to be received through an employment-related plan by the Participant or his or her spouse, may not exceed the least of: 

  

	 	(a)	$5,000 for single Participants and married Participants who file a joint federal income tax return, or $2,500 for married Participants who file separate returns;

	 	(b)	the Participant’s anticipated Earned Income for the Plan Year; and 

	 	(c)	if the Participant is married on the last day of the Plan Year, the spouse’s anticipated Earned Income for the Plan Year. 

 Dependent Care Expenses may be incurred and reimbursed at any time during the Coverage Period, subject to the other provisions of the Plan and the
Program. 
  

	2.2	Election of Reimbursement. A Participant may elect to participate in the Plan by submitting an Annual Enrollment Election to the Plan Administrator and may claim
reimbursement by submitting the incurred expenses in a form (including online submission or paper form submission) prescribed by the Plan Administrator. All claims must be submitted on or before the end of the claims runout period (as communicated
by the Plan Administrator) following the Plan Year. In the event a Participant does not claim or qualify for reimbursement of the amount elected during the Plan Year, the difference between the amount elected and actual reimbursement shall be
forfeited. Any forfeited amount shall be used to offset the Plan’s administrative expenses and any balance remaining thereafter shall be used in any manner permitted by Code Section 125. 

 In the event of a Participant’s death, the surviving spouse or the administrator or executor of a deceased Participant’s estate may claim
reimbursement of Dependent Care Expenses incurred, provided the expense was incurred while the Participant was actively participating in the Dependent Care Reimbursement Plan and the claim is submitted on or before the March 31 after the end of
the Plan Year. 
  

	2.3	 Payment of Reimbursements. The Plan Administrator shall reimburse Dependent Care Expenses which are properly documented only to the extent that the Dependent
Care Expenses do not exceed a Participant’s account balance. The Plan Administrator shall reimburse a Participant who is entitled to a reimbursement as soon as practical after the Participant submits the claim. No Participant shall have any
rights or be entitled to any such reimbursements under the Plan unless the claim is submitted as required by the 

  

 4 

	 	 
Plan Administrator. The Plan Administrator will review each claim for reimbursement submitted to determine whether (i) the expenses for which
reimbursement is sought are reimbursable Dependent Care Expenses and (ii) the claim is accompanied by the required documentation. 

 Each claim for reimbursement must include the following, and any other information which may be required by the Plan Administrator: 
  

	 	(a)	a written statement from an independent third party that the expense has been incurred, the date it was incurred, and the amount of the expense, 

	 	(b)	a written statement from the Participant that the expense has not been reimbursed and is not reimbursable under any other dependent care assistance plan, and

	 	(c)	either: 

	 	(1)	the name, address and taxpayer identification number of the person performing the services to which the Request for Reimbursement relates, or 

	 	(2)	if such person is an organization described in Code Section 501(c)(3) and exempt from tax under Code Section 501(a), the name and address of the person performing the
services to which the Request for Reimbursement relates. 

  

	2.4	Maximum Reimbursements. Reimbursements during a Plan Year shall not exceed the least of: 

  

	 	(a)	the total annual amount designated via the Annual Enrollment Election for Dependent Care Expenses for such Plan Year, 

	 	(b)	the Participant’s account balance designated for benefits under the Plan, or 

	 	(c)	the amount of Dependent Care Expenses for which reimbursement is properly requested. 

 Prior to the end of each Plan Year, a Participant shall notify the Plan Administrator if the amount of reimbursement under the Plan exceeds the lesser of the Participant’s or his or her spouse’s actual or
deemed Earned Income for the Plan Year. The Company shall report such excess reimbursements as taxable benefits on the Participant’s Form W-2. 
  

	2.5	Annual Statement of Benefits. On or before January 31 of each calendar year, the Plan Administrator shall furnish to each Participant a statement of all dependent care
benefits paid to or on behalf of such Participant during the preceding calendar year. 

  

 5 

 SECTION 3 
 DEPENDENT CARE EXPENSES 
  

	3.1	In General. Dependent Care Expenses are amounts paid by a Participant for Household Services and for the care of a Dependent which are incurred to enable the Participant
(and, if married, spouse) to be gainfully employed for any period for which he or she has one or more Dependents, provided that: 

  

	 	(a)	if such expenses are incurred for services outside a Participant’s household, they are incurred for the care of a child as defined in Section 1.1(a), or of any other
Dependent defined in Section 1.1(b) or (c) who regularly spends at least eight (8) hours each day in the Participant’s household, and 

	 	(b)	if such outside services are provided by a dependent care center, which is a facility that (i) provides care for more than six (6) individuals (other than individuals who
reside at the facility), and (ii) receives a fee, payment or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit), then such center must comply with the applicable state and local
government laws and regulations. 

  

	3.2	Exclusions. Notwithstanding any Plan or Program provision to the contrary, Dependent Care Expenses shall in no event include amounts paid by a Participant to an individual:

  

	 	(a)	with respect to whom a deduction is allowable to the Participant or the spouse under Code Section 151(c) (relating to personal exemptions for dependents),

	 	(b)	who is a child (within the meaning of Code Section 151(c)(3)) of either the Participant or the Participant’s spouse (if filing jointly) under the age of nineteen
(19) at the close of the Plan Year in which such amounts are paid, or 

	 	(c)	to reimburse expenses incurred for overnight camp. 

  

 6Viacom Excess Pension Plan

 Exhibit 10.13 
 VIACOM EXCESS PENSION PLAN 
 EFFECTIVE JANUARY 1, 2006 
  

	1.	Establishment and Effective Date 

  

	 	(a)	Effective January 1, 1989, Viacom Inc. established and maintained an unfunded plan of deferred compensation. This plan was originally named the Excess Pension Plan for Certain
Employees of Viacom International Inc., was renamed the Viacom Excess Pension Plan, and was maintained by Viacom Inc. (EIN 04-2949533) on December 31, 2005. The discussion below refers to Viacom Inc. prior to 2006 as “Old Viacom” and
to the Viacom Excess Pension Plan prior to 2006 as the “Old Viacom Excess Pension Plan.” 

  

	 	(b)	On December 31, 2005, Old Viacom was restructured and separated into two publicly traded companies – Old Viacom, which was renamed CBS Corporation, and a new company
outside the controlled group of Old Viacom, which was named Viacom Inc. (EIN 20-3515052). New Viacom Inc. consists principally of the following businesses: MTV Networks, BET, Paramount Pictures, Paramount Home Entertainment, and Famous Music. This
new plan – the new Viacom Excess Pension Plan – was created, effective January 1, 2006, to benefit the employees of the new Viacom Inc. (the “Company” or “Viacom Inc.”) and its participating subsidiaries. Old
Viacom approved the spinoff of benefit liabilities associated with (a) Old Viacom Excess Pension Plan participants who were employees of Old Viacom and its subsidiaries on December 31, 2005 and became employees of a business which is part
of the new Viacom Inc. controlled group on January 1, 2006, (b) Old Viacom Excess Pension Plan participants who terminated employment with Old Viacom and its subsidiaries prior to December 31, 2005 and whose last employment with Old
Viacom and its subsidiaries prior to January 1, 2006 was with a business which is part of the new Viacom Inc. controlled group on January 1, 2006 (including last employment with the Paramount Pictures corporate office, but not with the Old
Viacom corporate office), and (c) Old Viacom Excess Pension Plan participants who terminated employment with Old Viacom and its subsidiaries prior to January 1, 2006 and whose last employment with Old Viacom and its subsidiaries prior to
January 1, 2006 was with Blockbuster Inc and its subsidiaries. The new Viacom Inc. adopted this new Plan, which was first effective on January 1, 2006. The amount of any spun-off liabilities was determined under the terms of the Old Viacom
Excess Pension Plan as in effect on December 31, 2005. 

  

 1 

	2.	Purpose 

 The purpose of this Plan is to provide benefits to
employees who are participants in the Viacom Pension Plan (the “Qualified Plan”) and whose benefits under the Qualified Plan are subject to limitations imposed by Section 401(a)(17) and Section 415 of the Internal Revenue Code of
1986, as amended (the “Code”). Before January 1, 2006, the Qualified Plan was maintained by Old Viacom. Effective January 1, 2006, certain Qualified Plan assets and liabilities were spun off from the old Qualified Plan to a new
Qualified Plan, maintained by new Viacom Inc. In addition, certain assets and liabilities from the CBS Combined Pension Plan (the “CCPP”) were spun off from the CCPP to the new Qualified Plan. References below to the Qualified Plan mean
the old Qualified Plan for periods prior to January 1, 2006 and the new Qualified Plan for periods on and after January 1, 2006. This Plan is intended to comply with Section 409A of the Code. However, the Plan remains subject to
further modifications once final Section 409A regulations or Internal Revenue Service guidance has been issued. 
  

	3.	Administration 

 This Plan shall be administered by the
Retirement Committee appointed by the Board of Directors of the Company (hereinafter called the “Committee”), which shall administer it in a manner consistent with the administration of the Qualified Plan, except that this Plan shall be
administered as an unfunded plan that is not intended to meet the qualification requirements of Section 401(a) of the Code. The Committee’s decisions in all matters involving the interpretation and application of this Plan shall be final.
The Committee may act on its own behalf or through the actions of its duly authorized representative. 
 The Committee shall be the final review committee
under the Plan, with the authority to determine conclusively for all parties any and all questions arising from the administration of the Plan, and shall have sole and complete discretionary authority and control to manage the operation and
administration of the Plan, including, but not limited to, the determination of all questions relating to eligibility for participation and benefits, interpretation of all Plan provisions, determination of the amount and kind of benefits payable to
any participant, spouse or beneficiary, and construction of disputed or doubtful terms. Such decisions shall be conclusive and binding on all parties and not subject to further review. 
  

	4.	Eligibility 

 Employees eligible to participate in the Plan
are those Employees who are (i) Participants in the Qualified Plan and whose annual salary and commissions are payable at a rate equal to or in excess of the annual compensation limit in effect under Section 401(a)(17) of the Code, and
(ii) designated by the Committee as Employees eligible to participate in the Plan. If an Employee becomes an eligible Employee in any Plan Year, such Employee shall remain an eligible Employee for all future Plan Years. 
 For purposes of this Plan, “Compensation” means the total compensation taken into account under the Qualified Plan (without regard to the limitations of
Section 401(a)(17) of the Code and the regulations thereunder) plus any deferrals under any non-qualified deferred compensation plan maintained by the Company, including bonus deferrals under any such plan. 
  

 2 

 In general, an eligible Employee’s Compensation under this Plan and the Viacom Pension Plan shall be subject to a
maximum annual Compensation limit of $750,000. However, special limits on annual Compensation are set out in Appendix A. 
 In no event shall an Employee who
is not eligible to participate in the Qualified Plan be eligible to participate in this Plan. 
  

	5.	Amount of Benefit 

 The benefits payable to an eligible
Employee or his beneficiary(ies) under this Plan shall equal the excess, if any, of: 
  

	 	(a)	the benefits which would have been paid to such Employee, or on his behalf to his beneficiary(ies), under the Qualified Plan, if the provisions of such Plan were administered
without regard to the limitations required by Code Sections 401(a)(17) and 415 and by including all Compensation (as defined in Section 4 above) earned by such Employee, over 

  

	 	(b)	the benefits which are payable to such Employee or on his behalf to his beneficiary(ies) under the Qualified Plan. 

 In determining the benefits of any eligible Employee who prior to January 1, 1996 was a participant in the Paramount Communications Inc. Retirement Plan, such
eligible Employee shall not be credited with any Benefit Service prior to January 1, 1996. 
  

	6.	Payment of Benefits 

  

	 	(a)	Ongoing Benefit. An eligible Employee’s Ongoing Benefit means the portion of his benefit accrued, earned, or vested after December 31, 2004. Subject to the last
paragraph of this Section 6(a), an eligible Employee’s Ongoing Benefit shall be paid in an annuity form beginning as of the later of (i) the first of the month following or coincident with the six-month anniversary of the
Employee’s separation from service, within the meaning of Code section 409A, or (ii) whichever of the following applies: (I) in general, the first of the month following or coincident with the eligible Employee’s attainment of
age 55, (II) in the event the Employee becomes Disabled (as defined in the Qualified Plan), the later of (A) the first of the month following or coincident with the Employee’s ceasing to receive disability benefits under the Company’s
long term disability plan, or (B) the first of the month following or coincident with the eligible Employee’s attainment of age 55, or (III) in the event the Employee’s termination of employment is on account of death, the first of
the month following or coincident with the date the eligible Employee would have attained age 55. 

  

 3 

 In general, an eligible Employee’s Ongoing Benefit shall be paid in a single life annuity form if
the Employee does not have a spouse or a Same Sex Domestic Partner (as defined in the Qualified Plan), and shall be paid in a 50% joint and survivor annuity form if the eligible Employee has a spouse or a Same Sex Domestic Partner. However, an
eligible Employee may elect, during the 90-to-30 day period preceding the eligible Employee’s annuity commencement date, any life annuity distribution form that is available under the Qualified Plan provided the annuity distribution forms are
actuarially equivalent applying reasonable actuarial assumptions. If the eligible Employee has a spouse or a Same Sex Domestic Partner at the annuity commencement date, the spouse or Same Sex Domestic Partner must consent to the alternative
distribution form, and such consent must be witnessed by a notary public. 
 Notwithstanding the provisions of this Section 6(a), Ongoing
Benefits that commence during 2006 (or such later year as may be permitted under agency guidance implementing Code section 409A) shall be subject to the Grandfathered Benefit payment rules set out in Section 6(b) below rather than the
provisions of this Section 6(a). If the agency guidance implementing Code section 409A does not extend the time for Grandfathered Benefit payment rules, the Ongoing Benefit of an Employee who terminated employment in 2005 or 2006 will be
subject to the provisions of Section 6(a) beginning January 1, 2007. 
  

	 	(b)	Grandfathered Benefit. Payment of Grandfathered Benefits under this Plan shall be coincident with and in the same form and manner as the payment of the limited benefit
payments made to the Employee or on his behalf to his beneficiaries under the Qualified Plan. An eligible Employee’s Grandfathered Benefit means the portion of his benefit accrued, earned, and vested before January 1, 2005 under the Old
Viacom Excess Pension Plan. 

  

	7.	Benefits Payable From Company Assets 

 Benefits under this
Plan shall be payable from the general assets of the Company. 
  

	8.	Amendment and Discontinuance 

 The Company expects to
continue this Plan indefinitely. However, the Board of Directors of the Company shall have the right to amend, suspend or terminate the Plan at any time, if, in its sole judgment, such a change is deemed necessary or desirable. The Committee shall
have the right to amend the Plan at any time, unless provided otherwise in the Company’s governing documents. 
 However, if the Board of Directors of
the Company or the Committee should amend the Plan, or if the Board of Directors of the Company should suspend or terminate the Plan, the Company shall be liable for any benefits that would have been accrued by an Employee under the Plan if the
Employee had terminated employment on the date of such amendment, suspension or plan termination. 
  

 4 

	9.	Claims Procedure 

 The Committee shall have the exclusive
right to interpret the Plan and to decide any and all matters arising thereunder. 
  

	 	(a)	Claim for Benefit. Claims as to the amount of any distribution or method of payment under the Plan must be submitted in writing to the Committee. The Committee shall notify
the Participant of its decision by written or electronic notice, in a manner calculated to be understood by the Participant. The notice shall set forth: 

  

	 	(i)	the specific reasons for the denial of the claim; 

  

	 	(ii)	a reference to specific provisions of the Plan on which the denial is based; 

  

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

  

	 	(iv)	an explanation of the Plan’s claims review procedure for the denied or partially denied claim and any applicable time limits, and a statement that the Participant has a right
to bring a civil action under Section 502(a) of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) following an adverse benefit determination on review. 

 Such notification shall be given within 90 days after the claim is received by the Committee (or within 180 days, if special circumstances require an
extension of time for processing the claim, and provided written notice of such extension and circumstances and the date a decision is expected is given the Participant within the initial 90-day period). The time period begins when the claim is
filed, regardless of whether the Plan has all of the information necessary to decide the claim at the time of filing. A claim is considered approved only if its approval is communicated in writing to the Participant. 
  

	 	(b)	Review or Denial of Claim. Upon denial of a claim in whole or in part, a Participant shall have the right to submit a written request to the Committee for a full and fair
review of the denied claim. A request for review of a claim must be submitted within 60 days of receipt by the Participant of written notice of the denial of the claim. If the Participant fails to file a request for review within 60 days of the
denial notification, the claim will be deemed abandoned and the Participant precluded from reasserting it. Also, if the Participant is not provided a notice of denial, the Participant may submit a written request for review to the Committee.

  

 5 

 The Participant shall have, upon request and free of charge, reasonable access to, and copies of, all
documents, records, and other information relevant to the Participant’s claim for benefits. The Participant may submit written comments, documents, records, and other information relating to the claim for benefits. The review shall take into
account all comments, documents, records, and other information submitted by the Participant relating to the claim, without regard to whether such information was submitted or considered in the initial benefit determination. Failure to raise issues
or present evidence on review will preclude those issues or evidence from being presented in any subsequent proceeding or judicial review of the claim. 
  

	 	(c)	Decision by the Committee. The Committee will advise the Participant of the results of the review within 60 days after receipt of the written request for review (or within
120 days if special circumstances require an extension of time for processing the request, and if notice of such extension and circumstances is given to such Participant within the initial 60 day period). 

 The decision on review shall be in written or electronic form, in a manner calculated to be understood by the Participant. The notice shall set forth:

  

	 	(i)	the specific reasons for the denial of the appeal of the claim; 

  

	 	(ii)	the specific reference to pertinent provisions of the Plan on which the denial is based; 

  

	 	(iii)	a statement that the Participant 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 Participant’s claim for benefits; 

  

	 	(iv)	a statement describing any voluntary appeal procedures offered by the Plan (if any) and the Participant’s right to obtain the information about such procedures and a statement
of the Participant’s right to bring an action under Section 502(a) of ERISA. 

 To the extent of its responsibility to
review the denial of benefit claims, the Committee shall have full authority to interpret and apply in its discretion the provisions of the Plan. The Committee may request a meeting to clarify any matters deemed appropriate. 
 A Participant, beneficiary, or other individual alleging a violation of or seeking any remedy under any provision of ERISA shall also be subject to the claims procedure
described in this Section 9. Any such claim shall be filed within one year of the time the claim arises or it shall be deemed waived and abandoned. Also, any suit or legal action will be subject to a one-year limitation period, measured from
the date a claim arises and tolled during the period that any claim is pending under the claims procedures of this Section 9. 
  

 6 

 Appendix A – Special Limits on Annual Compensation 
 Notwithstanding the provisions of Section 4 of the Plan, the following special limits on annual Compensation shall apply to Employees who became Participants in the
Plan on January 1, 2006: 
  

	 	•	 	 For a Participant who was eligible as of December 31, 1995 under the Old Viacom Excess Pension Plan and whose base salary as of December 31, 1995 exceeded
$750,000, the maximum annual Compensation under this Plan for the 1996 Plan Year and each subsequent Plan Year shall be the Employee’s base salary as of December 31, 1995. 

  

	 	•	 	 For a Participant who is also a full-time employee of CBS Corporation or a member of its controlled group and a participant in the Old Viacom Pension Plan and the
Old Viacom Excess Pension Plan on and after January 1, 2006, the maximum annual Compensation for the 2006 Plan Year and each subsequent Plan Year shall be $375,000. 

  

 7 

 AMENDMENT TO THE 
 VIACOM EXCESS PENSION PLAN 
  

	1.	Section 4 is amended to read as follows: 

  

	 	4.	Eligibility  

 Employees eligible to
participate in the Plan are those Employees who are (i) Participants in the Qualified Plan and whose rate of annual base salary plus actual commissions received for the prior year (excluding any commissions and Commission Overages paid on and
after January 1, 2008 to an MTV Networks employee) is equal to or in excess of the annual compensation limit in effect under Section 401(a)(17) of the Code, and (ii) designated by the Committee as Employees eligible to participate in
the Plan. If an Employee becomes an eligible Employee in any Plan Year, such Employee shall remain an eligible Employee for all future Plan Years. 
  

 8

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