Document:

First Amendment to 2004 Executive Performance Plan

 Exhibit 10.2 
 FIRST AMENDMENT TO 
 BARNES & NOBLE, INC. 
 2004 EXECUTIVE PERFORMANCE PLAN 
 WHEREAS, Barnes & Noble, Inc., a corporation
existing under the laws of Delaware, (“Company”) established and maintains the Barnes & Noble, Inc. 2004 Executive Performance Plan (“Plan”) for the benefit of certain of its executives and employees; and 
 WHEREAS, the board of directors of the Company (“Board”) retained the right to amend the Plan pursuant to Section 5.1 thereof; 

WHEREAS, the Board desires to amend the Plan to reflect full documentary compliance with Section 409A of the Internal Revenue Code of 1986, as
amended, and the regulations and other guidance promulgated thereunder; 
 NOW, THEREFORE, effective December 31, 2008, the Plan is
amended as follows: 
  

	1.	The third full sentence of Section 4.3 is deleted in its entirety and replaced with the following: 

 “The actual amount of an Award determined by the Committee for a Performance Period shall, subject to Section 4.4, be paid to each Participant at such time as determined by the Committee in its sole
discretion following the end of the applicable Performance Period, but in no event later than two and one half months following the end of the fiscal year in which the applicable Performance Period occurs.” 
  

	2.	The following is added to the end of Section 4.4: 

 “The
Committee may, in its sole discretion, permit Awards granted under this Plan to be deferred pursuant to the terms of the Barnes & Noble, Inc. Deferred Compensation Plan, which, with limited exceptions, requires that deferral elections be
made prior to the beginning of the calendar year in which the service that gives right to the amount deferred is performed.” 
 IN WITNESS WHEREOF, this Amendment is executed on the 18th day of December, 2008. 
  

			
	Barnes & Noble, Inc.
		
	By:	 	 /s/ Michelle SmithSecond Amendment to 2004 Incentive Plan

 Exhibit 10.3 
 SECOND AMENDMENT TO 
 2004 INCENTIVE PLAN 
 THIS AMENDMENT, made this 18th day of December, 2008, by Barnes & Noble, Inc., a Delaware corporation (“Company”). 
 WHEREAS, the Company maintains the Barnes & Noble, Inc. 2004 Incentive Plan (the “Plan”); and 
 WHEREAS, the
Board of Directors of the Company retained the right to amend the Plan pursuant to Section 12.1 thereof; 
 WHEREAS, the Board of
Directors of the Company desires to amend the Plan to reflect documentary compliance with Section 409A of the Internal Revenue Code of 1986, as amended and the regulations and other guidance promulgated thereunder. 
 NOW, THEREFORE, effective December 31, 2008, the Plan is amended as follows: 
  

	1.	The following is added to the end of Section 2.1: 

 “Notwithstanding the foregoing, no Award shall be granted to a Participant if the grant of such Award would cause such Award to constitute “deferred compensation” within the meaning of Code Section 409A by virtue the
Company’s failure to constitute an “eligible issuer of service recipient stock” within the meaning of 26 CFR 1.409A-l(b)(5)(iii)(E), or any successor regulation thereto.” 
  

	2.	The following is added to the end of Section 2.13: 

 “Notwithstanding the foregoing, the Fair Market Value of Shares shall, in all events, be determined in accordance with Code Section 409A.” 
  

	3.	The following is added to the end of Section 6.1(b): 

 “but only
to the extent such Stock Appreciation Right is either not considered “deferred compensation” for purposes of Code Section 409A or complies with the requirements of Code Section 409A.” 
  

	4.	Section 6.2(a)(i) is deleted in its entirety and replaced with the following: 

 “(i) the Fair Market Value of one Share on the date of exercise over” 
  

	5.	The following is added to the end of Section 8.1 of the Plan: 

 “Notwithstanding the foregoing, the terms of all Other Stock Unit Awards so granted will be structured so that such Other Stock Unit Awards either are not “deferred compensation” for purposes of Code Section 409A or
comply with Code Section 409A.” 

	6.	The following is added to the end of Section 9.1 of the Plan: 

 “Notwithstanding the foregoing, the terms of all Performance Awards so granted will be structured so that such Performance Awards either are not “deferred compensation” for purposes of Code Section 409A or comply with
Code Section 409A.” 
  

	7.	The second full sentence of Section 11.1 is deleted in its entirety and replaced with the following: 

 “For purposes of the Plan, “Change in Control” shall mean an event which shall occur if there is: (i) a change in the ownership of the Company as defined in Treasury Regs 1.409A-2(i)(5)(v);
(ii) a change in the effective control of the Company as defined in Treasury Regs 1.409A-2(i)(5)(vi); or (iii) a change in the ownership of a substantial portion of the Company’s assets as defined in Treasury Regs 1.409A-2(i)(5)(vii).
The determination as to the occurrence of a Change in Control shall be based on objective facts and in accordance with the requirements of Code Section 409A and the regulations promulgated thereunder.” 
  

	8.	The following is added to the end of Section 11.2: 

 “Notwithstanding the foregoing, no Award shall be assumed or substituted pursuant to this Section 11.2 if such action would cause an Award not otherwise “deferred compensation” within the meaning of Code Section 409
to become or create “deferred compensation” within the meaning of Code Section 409A.” 
  

	9.	The following is added to the end of Section 12.2: 

 “Notwithstanding the foregoing, no Award shall be adjusted, substituted or otherwise modified pursuant to this Section 12.2 if such action would cause an Award not otherwise “deferred compensation” within the meaning of
Code Section 409 to become or create “deferred compensation” within the meaning of Code Section 409A.” 
  

	10.	Section 12.5 is deleted in its entirety and replaced with the following: 

 “12.5 Dividend Equivalents. Subject to the provisions of the Plan and any Award Agreement, the recipient of an Award may, if so determined by the Committee, be entitled to receive, currently or on a deferred basis, cash, stock
or other property dividends, or cash payments in amounts equivalent to cash, stock or other property dividends on Shares (“Dividend Equivalents”) with respect to the number of Shares covered by the Award. Notwithstanding the foregoing,
such Dividend Equivalents shall not be granted if the terms of the grant of such Dividend Equivalents would either cause an amount to be considered “deferred compensation” within the meaning of Code Section 409A that would otherwise
not be considered “deferred compensation” or cause an amount to be included in an Award recipient’s income under Code Section 409A.” 
  

 - 2 - 

	11.	A new Section 13.15 is added as follows: 

 “13.15 Code
Section 409A. All provisions of this Plan shall be interpreted in a manner consistent with Code Section 409A, and the regulations and other guidance promulgated thereunder. Notwithstanding the preceding, the Company makes no
representations concerning the tax consequences of participation in the Plan under Code Section 409A or any other federal, state, or local tax law. Tax consequences will depend, in part, upon the application of relevant tax law, including Code
Section 409A, to the relevant facts and circumstances. Participant should consult a competent and independent tax advisor regarding the tax consequences of this Plan.” 
 IN WITNESS WHEREOF, this Amendment is executed on the 18th day of December, 2008. 
  

			
	BARNES & NOBLE, INC.
		
	By:	 	 /s/ Michelle Smith

		 	Michelle Smith
		 	VP, Human Resources

  

 - 3 -Amendment to Employment Agreement - Stephen Riggio

 Exhibit 10.4 
 AMENDMENT TO 
 EMPLOYMENT AGREEMENT 
 THIS AMENDMENT, made this 18th day of December, 2008, by and between Barnes & Noble, Inc., a Delaware corporation (“Company”) and Stephen Riggio (the “Executive”). 
 WHEREAS, the Company and the Executive entered into an Employment Agreement on February 18, 2002 (the “Agreement”); and 
 WHEREAS, the parties retained the right to amend the Agreement pursuant to Section 6.3 thereof; 
 WHEREAS, the parties desire to amend the Agreement to comply with Section 409A of the Internal Revenue Code of 1986, as amended, and to make certain
other changes. 
 NOW, THEREFORE, effective December 31, 2008, the Agreement is amended as follows: 
  

	1.	Section 3.2, which describes bonus compensation, is deleted in its entirety and replaced with the following: 

 “3.2. Bonus Compensation. In addition to your above-mentioned salary, we will pay you bonus compensation in an amount determined and paid in
accordance with the Company’s Executive Performance Plan. We agree that for the entire term hereof, you shall be entitled to participate in that plan.” 
  

	2.	The following is added to the end of Section 3.4, which describes expense reimbursements: 

 “All such reimbursements shall be paid by the last day of the calendar year following the calendar year in which the expenses were incurred. The expenses eligible for reimbursement during a particular calendar
year may not affect the expenses eligible for reimbursement in any other calendar year.” 
  

	3.	The following is added to the end of Section 3.5, which describes life insurance benefits: 

 “The insurance benefit provided pursuant to this Section 3.5 in a calendar year may not affect your right to such insurance benefit in a subsequent calendar year.” 
  

	4.	Section 3.6(a)(ii), which describes the calculation of severance benefits, is deleted in its entirety and replaced with the following: 

 “(ii) $2,000,000, and” 

	5.	Sections 3.8(a)(i)(A)(y) and 3.8(a)(ii)(A)(y), which describes change in control payments, is deleted in its entirety and replaced with the following: 

 “(y) $2,000,000, and” 
  

	6.	Section 3.8(c), which defines good cause termination, is deleted in its entirety and replaced with the following: 

 “(c) As used herein, “Good Cause” shall mean the occurrence of one or more of the following events within two years after a Change of
Control: 
 (i) there shall have been a material diminution of your duties; 
 (ii) there shall have been a material diminution in the authority, duties, or responsibilities of the supervisor to whom you are required to report,
including a requirement that Executive report to a corporate officer or employee instead of reporting directly to the Board; 
 (iii) there shall have been a material reduction in the base compensation you receive from the Company; 
 (iv) the principal
executive offices of the Company shall be relocated to a location outside of the New York City metropolitan area. 
 You will only be deemed to terminate
employment for Good Cause if (A) you provide the Company with written notice of Good Cause within a period not to exceed 90 days after the initial existence of the condition alleged to give rise to Good Cause, (B) the Company fails to
remedy the condition within 30 days of such notice, and (C) your termination is within two years following the initial existence of one or more conditions giving rise to Good Cause.” 
  

	7.	The following is added to the end of Section 5, which describes indemnification rights: 

 “All such amounts, expenses and costs paid under this Section 5 shall be paid no later than the last day of the calendar year following the calendar year in which the expenses or costs were incurred. The
expenses eligible for reimbursement during a particular calendar year may not affect the expenses eligible for reimbursement in any other calendar year.” 
  

	8.	The following is added to the end of Section 6.5, which describes reimbursements for legal expenses: 

 “All such expenses shall be paid no later than the last day of the calendar year following the calendar year in which the expenses were incurred. The expenses eligible for reimbursement during a particular
calendar year may not affect the expenses eligible for reimbursement in any other calendar year.” 
  

 - 2 - 

	9.	A new Section 6.11, which describes compliance with deferred compensation tax rules, is added as follows: 

 “6.11 Code Section 409A. All provisions of this Plan shall be interpreted in a manner consistent with Section 409A of the Internal Revenue
Code of 1986, as amended, and the regulations and other guidance promulgated thereunder. (“Code Section 409A”) Notwithstanding the preceding, the Company makes no representations concerning the tax consequences of your participation
in this Agreement under Code Section 409A or any other federal, state, or local tax law. Your tax consequences will depend, in part, upon the application of relevant tax law, including Code Section 409A, to the relevant facts and
circumstances. You should consult a competent and independent tax advisor regarding the tax consequences of this Agreement.” 
 IN WITNESS WHEREOF, the parties have executed this Amendment on the 18th day of December, 2008. 
 BY SIGNING THIS MODIFICATION OF THE EMPLOYMENT AGREEMENT, I AM ACKNOWLEDGING THAT I (A) HAVE RECEIVED A COPY OF THIS MODIFICATION TO THE EMPLOYMENT AGREEMENT FOR REVIEW AND STUDY BEFORE SIGNING IT; (B) HAVE
READ THIS MODIFICATION TO THE EMPLOYMENT AGREEMENT CAREFULLY BEFORE SIGNING IT; (C) HAVE HAD SUFFICIENT OPPORTUNITY BEFORE SIGNING THIS MODIFICATION TO THE EMPLOYMENT AGREEMENT TO ASK ANY QUESTIONS; AND (D) UNDERSTAND MY RIGHTS AND
OBLIGATIONS UNDER THIS MODIFICATION TO THE EMPLOYMENT AGREEMENT. ACCEPTED AND AGREED THIS 18th DAY OF DECEMBER, 2008. 
  

							
	EXECUTIVE	 		 	BARNES & NOBLE, INC.
				
	 /s/ Stephen Riggio
	 		 	By:	 	 /s/ Michelle Smith

	Stephen Riggio	 		 		 	Michelle Smith
		 		 		 	VP, Human Resources
				
		 		 		 	 /s/ Bridget T. Boyle

		 		 		 	Bridget T. Boyle
				
		 		 		 	

  

 - 3 -

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00151-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00151-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00151-of-00352.parquet"}]]