Document:

Specimen of Stock Appreciation Rights Agreement

 Exhibit 10 (e) (3) 
  

STOCK APPRECIATION RIGHTS AGREEMENT 
  

	1.	On (Date), the optionee herein named, «Optionee», was granted an option to purchase from the Company an aggregate of «Options» shares of Common Stock of the
Company (the “Stock”) at (amount) per share (the “Option Grant”). 

  

	2.	In addition to the options granted, on February 28, 2003 Optionee was also granted «Rights» stock rights as described in Item 3 which shall vest 25% on the date of grant
and 25% on each of the next three annual anniversary dates. Any stock appreciation right (“Rights”) may be exercised only at such time as a corresponding number of options from the Option Grant are exercised. 

  

	3.	The cash value of this contract Right shall be determined by the difference between (amount) and the market price of the stock at the time the underlying option is exercised to a
ceiling of (amount). The spread determined on the date of exercise will be paid to the optionee in cash less standard federal and local income taxes and the optionee will own the share of stock which is the subject of the underlying option. By way
of example, Schedule 3.1 is attached hereto for your understanding. 

  

	4.	All other terms and conditions of the Long Term Incentive Plan and Optionee Agreement are incorporated herein and are not amended or modified other than as specifically noted
herein. 

  

	
	IMPERIAL SUGAR COMPANY
	
	 
	 

  

	
	
	  
	 Signed:    «Optionee»

  

			
		
	Date:Summary Management Incentive Plan

 Exhibit 10 (g) 
  
 IMPERIAL SUGAR COMPANY 
 SUMMARY MANAGEMENT INCENTIVE PLAN 
  
 The
Company has adopted Management Incentive Plans for Fiscal 2004 and 2005 for executive officers and certain other participants. The plans provide for cash bonuses based on achievement of a combination of individual performance goals and corporate
profitability targets. The corporate profitability targets involve a combination of EBITDA and EVA (Economic Value Added). EBITDA is defined as earnings before interest, taxes, depreciation and amortization. EVA is defined as EBITDA minus a charge
for capital employed, calculated as 15% times average working capital and fixed assets. The achievement of individual performance goals and corporate profitability targets results in an incentive payment based on a participant’s bonus
opportunity, which is set at a percentage of the participant’s base salary, ranging from 10% to 100% based on a participant’s responsibilities and position within the Company. 
  
 The schedule below lists for each executive officer target bonus opportunities for fiscal 2004 and 2005. 
  
 Fiscal 2004 Plan 
  
 A specified portion of the target bonus opportunity is allocated to individual performance goals. Individual performance goals are
quantifiable and result in payment only if the individual performance goals are reached and a target EBITDA level is met. Actual EBITDA must equal at least 85% of target EBITDA to permit any payment on individual performance goals; at that level,
the bonus payment would be at 50% of the individual performance component, increasing ratably to 100% when actual EBITDA reaches 100% of target EBITDA. 
  
 The balance of the bonus opportunity is based on the Company’s achievement of corporate profitability targets. Payment under this component requires actual EBITDA of
at least 95% of target EBITDA, which yields a payment of 75% of this bonus component; the amount paid increases ratably to 100% as actual EBITDA increases to 100% of target EBITDA. Thereafter, the corporate profitability component increases by 11.5%
of the increase in EVA (but not to exceed 250% of the target amount under this component). 
  
 Fiscal 2005 Plan 
  
 The fiscal 2005 plan
is similar to the 2004 plan, except that officers receive a payment of 37.5% under the corporate profitability component when actual EBITDA is 95% of target EBITDA, increasing ratably to a 50% payment when actual EBITDA equals 100% of target EBITDA.
Officers will be paid an increasing amount up to 100% of their target under the corporate profitability component as actual EBITDA increases to an enhanced target EBITDA level. Thereafter, the corporate profitability component increases (but not to
exceed 200% of the target amount under this component) as EVA increases. 
  

			
	Executive Officer	 	Target Percentage of Salary
	 Robert A. Peiser
	 	100
	 Paul Durlacher
	 	70 (2005 only)
	 T. Kay Hastings
	 	50
	 Patrick D. Henneberry
	 	80
	 William F. Schwer
	 	50
	 Darrell D. Swank
	 	50
	 H.P. Mechler
	 	30
	 J. Eric Story
	 	30

  
 The corporate profitability component
represents 70% of the target for Messrs. Peiser and Durlacher, and 60% of the target for the remaining executive officers.Supplemental Nonqualified Pension Plan

 Exhibit 10.7 
  
 FARMERS COMMODITIES CORPORATION 
  
 SUPPLEMENTAL NONQUALIFIED PENSION PLAN 

 TABLE OF CONTENTS 
  

					
	1.	  	Name of Plan	  	1
	2.	  	Effective Date	  	1
	3.	  	Definitions	  	1
	4.	  	Participants	  	1
	5.	  	Supplemental Retirement Benefit	  	1
	6.	  	Preretirement Survivor Annuity	  	2
	7.	  	Participants’ Rights Unsecured	  	2
	8.	  	Payments to Incompetent Persons	  	3
	9.	  	Amendments to the Plan	  	3
	10.	  	Termination of the Plan	  	3
	11.	  	Expenses	  	3
	12.	  	Notices	  	3
	13.	  	Plan Administrator	  	3
	14.	  	Interpretation and Governing Law	  	4
	15.	  	Administrative Committee	  	4

 FARMERS COMMODITIES CORPORATION 
 SUPPLEMENTAL NONQUALIFIED PENSION PLAN 
  
 Farmers Commodities Corporation (the “Corporation”) hereby establishes a deferred compensation plan for certain of its employees, under the
terms set forth below: 
  
 1. Name of Plan. This Plan
shall be known as the “Farmers Commodities Corporation Supplemental Nonqualified Pension Plan.” It may be referred to in this document simply as the “Plan.” 
  
 2. Effective Date. The Plan shall be effective September 1, 1995. 
  
 3. Definitions. The following terms shall have the meanings given them
below: 
  
 (a) Retirement Plan means the
Restated Noncontributory Retirement Plan for Cooperatives, as adopted by the Corporation, and as it may be amended from time to time. 
  
 (b) Retirement Plan Benefit means the amount of benefit payable from the Retirement Plan to a Participant in the form of a single
life annuity. 
  
 (c) The following terms shall
have the meaning set forth in the Retirement Plan: 
  
 (i) Actuarial Equivalent; 
  
 (ii) Beneficiary; 
  
 (iii)
Early Retirement Date; 
  
 (iv) Late
Retirement Date; 
  
 (v) Normal Retirement
Date; 
  
 (vi) Disability Retirement
Date; and 
  
 (vii) Spouse.

  
 4. Participants. The employees listed in Appendix A
shall be participants in the Plan. Appendix A may be revised from time to time by the Board of Directors of the Corporation. 
  
 5. Supplemental Retirement Benefit. Each Participant shall be eligible to retire and receive a Supplemental Retirement Benefit under this Plan,
beginning on one of the following dates: 
  
 (a)
The Participant’s “Normal Retirement Date;” 
  
 (b) The Participant’s “Early Retirement Date;” or 
  
 (c) The Participant’s “Late Retirement Date.” 
  

 1 

 The annual Supplemental Retirement Benefit payable at a Participant’s Normal Retirement Date or Late
Retirement Date shall be (a) the Participant’s Accrued Benefit under the Retirement Plan as modified under rules set forth later in this paragraph, less (b) the actual Normal Retirement or Late Retirement Benefit payable to the Participant in a
Single Life Annuity under the Retirement Plan. In determining the Supplemental Retirement Benefit payable to a Participant (or to his or her Spouse under this Plan, the calculation of the Participant’s Accrued Benefit under the Retirement Plan
shall be modified. It shall be modified by disregarding the limitations imposed by Sections 401 (a)(17) and 415 of the Internal Revenue Code, as they may be amended. These adjustments shall have no impact on the benefit actually paid to the
Participant under the Retirement Plan. They shall instead affect only the calculation of a Participant’s Supplemental Retirement Benefit under this Plan. 
  

A Participant’s Supplement Retirement Benefit determined under this Plan shall be payable in the same form as that elected by the Participant with
respect to benefits payable under the Retirement Plan, with the form of pension being the Actuarial Equivalent of the Supplemental Retirement Benefit were it paid as a Single Life Annuity. The annual Supplemental Retirement Benefit payable at a
Participant’s Early Retirement Date shall, however, be equal to the benefit determined under the preceding provisions of this Section, reduced by the factors, or under the actuarial assumptions, utilized in the Retirement Plan for calculating
Early Retirement Benefits. 
  
 A Participant whose employment
terminates prior to his or her Normal, Early, or Late Retirement Date shall not be entitled to any benefit under this Plan. 
  
 6. Preretirement Survivor Annuity. If a Participant should die before Supplemental Retirement Benefit payments commence under this Plan, the
Participant’s Spouse, or if the Participant has no Spouse, his or her Beneficiary, shall receive a Preretirement Survivor Annuity under this Plan. The Preretirement Survivor Annuity under this Plan shall be calculated in the same fashion as the
“Pre-Retirement Survivors’ Benefit” under the Retirement Plan, with two modifications. The first modifications shall be to substitute the amount of the Participant’s benefit determined under Section 5 of this Plan for the amount
of the Participant’s benefit under the Retirement Plan. The second modifications shall be to reduce the resulting survivor annuity by the amount of the Pre-retirement Survivors’ Benefit the Spouse or Beneficiary may receive under the
Retirement Plan. A Spouse’s or Beneficiary’s benefit under this Plan shall be paid in the same form and at the same time as the Pre-Retirement Survivors’ Benefit under the Retirement Plan. 
  
 7. Participants’ Rights Unsecured. The right of a Participant, or
any Spouse or Beneficiary, to receive a distribution under this Plan shall be an unsecured claim against the general assets of the Corporation. Neither the Participant nor his or her beneficiaries shall have any right to enter against any specific
assets of the Corporation. The Participants shall have the status of general unsecured creditors to the Corporation. This Plan constitutes a mere promise by the Corporation to make benefit payments in the future. Benefits under this Plan may nto in
any way be encumbered or assigned by a Participant or any beneficiary. The Corporation may choose to make contributions from time to time to the Farmers Commodities Corporation 
  

 2 

 Deferred Compensation Trust (the “Trust”), and assets of that Trust may be used to pay benefits under this
Plan. The Trustee of the Trust shall invest the Trust assets, unless the Administrative Committee, in its sole discretion, chooses either to instruct the Trustee as to the investment of Trust assets or to appoint one or more investment managers to
do so. 
  
 8. Payments to Incompetent Persons. Every person
receiving or claiming a benefit under the Plan shall be presumed to be mentally competent and of age until the Administrative Committee receives reliable, written notice that such person is incompetent or a minor. Payments otherwise due a minor
shall be paid to any custodial parent of such minor. Payments otherwise due any other incompetent person shall be paid to the guardian, conservator, or other legal representative of such person. In the event that the Administrative Committee is
unable to locate a parent, guardian, conservator, or other legal representative or an incompetent person who is otherwise entitled to payment under the Plan, such payment shall be made to the individual determined by the Administrative Committee to
have assumed financial responsibility for the care of such person. Before the initial payment is made to an individual designated in this section, the minor or other legally incompetent person shall be notified of the Administrative Committee’s
intent to make such payment to that other individual. Any payment of a benefit in accordance with the provisions of this Section shall be a complete discharge of any liability to make such payment. 
  
 9. Amendments to the Plan. The Board of Directors of the Corporation
(the “Board”) may amend the Plan at any time, without the consent of the Participants or their Beneficiaries, provided, however, that no amendment shall divest any Participant or Beneficiary of his or her Supplemental Retirements Benefits
already accrued. 
  
 10. Termination of the Plan. The Board
may terminate the Plan at any time. No additional benefits shall be credited following termination of the Plan. Upon termination of the Plan, distribution of Participants’ benefits shall be made in the manner and at the time described under the
Plan’s normal provisions. 
  
 11. Expenses. Costs of
administration of the Plan shall be paid by the Corporation. 
  
 12. Notices. Any Notice or election required or permitted to be given hereunder shall be in writing, in the form prescribed by the Administrative Committee, and shall be deemed to be filed: 
  
 (a) On the date it is personally delivered to the
Administrative Committee (or its designee), or 
  
 (b) Three business days after it is sent by registered or certified mail, addressed to the Administrative Committee (or its designee) at the Corporation’s address. 
  
 13. Plan Administrator. The Administrative Committee shall be the Plan Administrator for the Plan. 
  

 3 

 14. Interpretation and Governing Law. This Plan is established in the state of Iowa. To the extent
federal laws does not apply, any questions arising under the Plan will be determined under the laws of the state of Iowa. 
  
 15. Administrative Committee. The Board shall appoint an administrative committee of no more than three members (the “Administrative Committee”)
to administrate this Plan. The Administrative Committee shall have the power to interpret the Plan and to determine all questions that arise under it. Such power includes, for example, the administrative discretion necessary to determine whether an
individual meets the Plan’s written eligibility requirements, and to interpret any other term contained in this document. All payments of benefits under the Plan shall be made by the Corporation in accordance with the written direction of the
Administrative Committee. The decision of the Administrative Committee upon all matters within the scope of its authority shall be final and binding on all parties. 
  
 IN WITNESS WHEREOF, the Corporation hereby adopts this Supplemental Nonqualified Pension Plan this 26 day of October, 1995.

  

			
	FARMERS COMMODITIES CORPORATION
		
	By:	 	 /s/

	Title:	 	  

  

	
	ATTEST:
	
	 /s/ Robert V. Johnson, V.P.

  

 4 

 APPENDIX A 
  
 Hal Richard 
 Doug Jackson 
  

 5 

 FCSTONE, LLC 
 SUPPLEMENTAL NONQUALIFIED PENSION PLAN 
  
 Instruction of Administrative Committee 
  
 Pursuant to Section 4 of the FCStone, LLC Supplemental Nonqualified Pension Plan (formerly the Farmers Commodities Corporation Supplemental Nonqualified Pesnion Plan)(the “Plan”), the Administrative
Committee for the Plan has the authority from time to time to revise the list of participants shown on Appendix A to the Plan. In accordance with the authority granted under this Section, Paul G. Anderson is hereby added as a participant in the Plan
retroactive to the date of his appointment as CEO of FCStone, LLC (formerly Farmers Commodities Corporation), and the attached revised Appendix A is hereby substituted for the existing Appendix A. 
  

	
	ADMINISTRATIVE COMMITTEE for the
	FCSTONE, LLC SUPPLEMENTAL
	NONQUALIFIED PENSION PLAN
	
	 /s/ Bruce Krehbiel

	 /s/ Robert V. Johnson

	 /s/ Paul G. Anderson

  

 6 

 APPENDIX A 
  
 Hal Richard 
 Doug Jackson 
 Paul G. Anderson 
  

 7

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