Document:

EX-10.2

 Exhibit 10.2 

AMENDMENT TO THE 

NATIONSTAR MORTGAGE HOLDINGS INC. 

SECOND AMENDED AND RESTATED 

2012 INCENTIVE COMPENSATION PLAN 

This Amendment to the Nationstar Mortgage Holdings, Inc. Second Amended and Restated 2012 Incentive Compensation Plan (the
“Plan”), made pursuant to the right to amend reserved in Section 16 of the Plan, amends the Plan as follows, effective as of the date set forth below: 
  

	1.	 The preamble to the Plan is hereby deleted and replaced in its entirety by the following:

 “The Nationstar Mortgage Holdings Inc. 2012 Incentive Compensation Plan (as it may be amended from time to time,
the “Plan”) was established by Nationstar Mortgage Holdings Inc., a Delaware corporation (“Nationstar”), effective as of February 24, 2012. Nationstar amended and restated the Plan effective as of
February 24, 2015 and amended and restated the Plan on February 29, 2016, subject to shareholder approval, which approval was obtained on May 12, 2016. In connection with the acquisition of Nationstar by WMIH Corp., a Delaware
corporation (together, with any successor thereto or assign thereof, “WMIH”) pursuant to the terms and conditions of that certain Agreement and Plan of Merger among WMIH, Nationstar and Wand Merger Corporation, dated as of
February 12, 2018 (the “Merger Agreement”), the Plan was assumed by WMIH, effective as of the Effective Time (as defined in the Merger Agreement).” 
  

	2.	 Section 1 of the Plan is hereby deleted and replaced in its entirety by the following:

  

	 	“1.	 Purpose of the Plan 

This Plan is intended to promote the interests of WMIH and its stockholders by providing employees, consultants and directors
of Nationstar and its Subsidiaries, who are largely responsible for the management, growth and protection of the business of WMIH and its Subsidiaries, with incentives and rewards to encourage them to continue in the service of Nationstar and its
Subsidiaries and with a proprietary interest in pursuing the long-term growth, profitability and financial success of WMIH and its Subsidiaries.” 

	3.	 The definition of the term “Board of Directors” as set forth in Section 2(b) of the Plan is
hereby deleted and replaced in its entirety by the following: 

 “(b) “Board of Directors” means the board
of directors of WMIH.” 
  

	4.	 The definition of the term “Common Stock” as set forth in Section 2(g) of the Plan is hereby
deleted and replaced in its entirety by the following: 

 “(g) “Common Stock” means WMIH’s common
stock, par value $0.00001 per share, or any other security that may be substituted for Common Stock or into which Common Stock may be changed pursuant to the adjustment provisions of Section 11 of the Plan.” 

 

	5.	 The definition of the term “Company” as set forth in Section 2(h) of the Plan is hereby deleted
and replaced in its entirety by the following: 

 “(h) “Company” means WMIH.” 

 

	6.	 The definition of the term “Participant” as set forth in Section 2(q) of the Plan is deleted and
replaced in its entirety by the following: 

 “(q) “Participant” means an employee, director or consultant
of Nationstar or one of its Subsidiaries who is eligible to participate in the Plan and to whom one or more Awards have been granted pursuant to the Plan and, following the death of any such Person, his successors, heirs, executors and
administrators, as the case may be.” 
  

	7.	 Section 4 of the Plan is hereby deleted in its entirety and replaced with the following:

 “The Plan shall be administered by a Committee of the Board of Directors consisting of two or more persons, each of
whom qualifies as a “non-employee director” (within the meaning of Rule 16b-3 promulgated under Section 16 of the Exchange Act), an “outside
director” within the meaning of Treasury Regulation Section 1.162-27(e)(3) and as “independent” within the meaning of any applicable stock exchange or similar regulatory authority. The
Committee shall, consistent with the terms of the Plan, from time to time designate those employees and consultants of Nationstar or 

  
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its Subsidiaries who shall be granted Awards under the Plan and the amount, type and other terms and conditions of such Awards. All of the powers and responsibilities of the Committee under the
Plan may be delegated by the Committee, in writing, to any subcommittee thereof. In addition, the Committee may from time to time authorize a subcommittee consisting of one or more members of the Board of Directors (including members who are
employees of the Company) or employees of Nationstar or one of its Subsidiaries to grant Awards to persons who are not “executive officers” of the Company (within the meaning of Rule 16a-1 under the
Exchange Act), including grants to employees of its Subsidiaries, subject to such restrictions and limitation as the Committee may specify. In addition, the Board of Directors may, consistent with the terms of the Plan, from time to time grant
Awards to directors of Nationstar. 
 The Committee shall have full discretionary authority to administer the Plan, including discretionary
authority to interpret and construe any and all provisions of the Plan and the terms of any Award (and any agreement evidencing any Award) granted thereunder and to adopt and amend from time to time such rules and regulations for the administration
of the Plan as the Committee may deem necessary or appropriate. Without limiting the generality of the foregoing, the Committee shall determine whether an authorized leave of absence, or absence in military or government service, shall constitute
termination of employment. The employment of a Participant with Nationstar shall be deemed to have terminated for all purposes of the Plan if such Participant is employed by or provides services to a Person that is a Subsidiary of Nationstar and
such Person ceases to be a Subsidiary of Nationstar, unless the Committee determines otherwise. Decisions of the Committee shall be final, binding and conclusive on all parties. 

Upon the occurrence of a Change in Control, the Committee shall have full discretionary authority to (i) accelerate the vesting of any
Award, and/or (ii) provide for payment of any Award. 
 On or after the date of grant of an Award under the Plan, the Committee may
(i) accelerate the date on which any such Award becomes vested, exercisable or transferable, as the case may be, (ii) extend the term of any such Award, including, without limitation, extending the period following a termination of a
Participant’s employment during which any such Award may remain outstanding, (iii) waive any conditions to the vesting, exercisability or transferability, as the case may be, of any such Award or (iv) provide for the payment of
dividends or dividend equivalents with respect to any such Award; provided, that the Committee shall not have any such authority to the extent that the grant of such authority would cause any tax to become due under Section 409A of the Code.

  
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No member of the Committee shall be liable for any action, omission, or determination relating to the Plan, and the Company shall indemnify and hold harmless each member of the Committee and each
other director or employee of the Company to whom any duty or power relating to the administration or interpretation of the Plan has been delegated against any cost or expense (including counsel fees) or liability (including any sum paid in
settlement of a claim with the approval of the Committee) arising out of any action, omission or determination relating to the Plan, unless, in either case, such action, omission or determination was taken or made by such member, director or
employee in bad faith and without reasonable belief that it was in the best interests of the Company. 
  

	8.	 Section 5 of the Plan is hereby deleted and replaced in its entirety by the following:

  

	 	“5.	 Eligibility 

The Persons who shall be eligible to receive Awards pursuant to the Plan shall be those employees, directors and consultants of
Nationstar and its Subsidiaries whom the Committee shall select from time to time, including those key employees (including officers of Nationstar and its Subsidiaries, whether or not they are directors) who are largely responsible for the
management, growth and protection of the business of the Company and its Subsidiaries. Each Award granted under the Plan shall be evidenced by an instrument in writing in form and substance approved by the Committee.” 

 

	9.	 Section 6(c) of the Plan is hereby deleted and replaced in its entirety by the following:

  

	 	“(c)	 Effect of Termination of Employment or Other Relationship 

The agreement evidencing the award of each Stock Option shall specify the consequences with respect to such Stock Option of the
termination of the employment, service as a director or other relationship between Nationstar or one of its Subsidiaries and the Participant holding the Stock Option.” 
  

	10.	 Section 11 of the Plan is hereby amended by deleting each occurrence of the term “Nationstar”
therein and replacing the same with “the Company”. 

  
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	11.	 Section 13(a) of the Plan is hereby deleted and replaced in its entirety by the following:

 “(a) Nothing contained in the Plan or any Award shall confer upon any Participant any right with respect to the
continuation of his employment by or service to Nationstar or any of its Subsidiaries or interfere in any way with the right of Nationstar or any of its Subsidiaries at any time to terminate such employment or service or to increase or decrease the
compensation of the Participant from the rate in existence at the time of the grant of an Award.” 
  

	12.	 Each of Sections 14, 15 and 19 of the Plan are hereby amended by deleting each occurrence of the term
“Nationstar” therein and replacing the same with “the Company”. 

  

	13.	 In all other respects, the Plan will remain unchanged and in full force in effect. 

*         *        * 

Adopted by the Board of Directors on July 31, 2018. 

  
 5EX-10.3

 Exhibit 10.3 

WMIH CORP. 
 RESTRICTED
STOCK GRANT NOTICE 
 WMIH Corp., a Delaware corporation (the “Company”), hereby grants to Participant (as defined
below) restricted stock of the Company (the “Restricted Stock”). The Restricted Stock is subject to all the terms and conditions set forth in this Restricted Stock Grant Notice (this “Grant Notice”), the Restricted
Stock Agreement, and the Company’s 2012 Long-Term Incentive Plan (as amended, the “Plan”). The Restricted Stock Agreement and the Plan are attached to and incorporated into this Grant Notice in their entirety. Capitalized terms
not defined herein will have the meaning given in the Plan. 
  

			
	Participant:	  	William Gallagher (“Participant”)
	Grant Date:	  	July 30, 2018 (the “Grant Date”)
	Number of Shares of Common Stock:	  	507,936 (the “Grant Shares”)
	Fair Market Value Per Share at Grant Date:	  	$1.42
	Repurchase Price Per Share:	  	$0.00001 per share
	Vesting Schedule:	  	

 The Grant Shares shall vest in full upon the consummation a Qualifying Acquisition (as defined in the Employment Agreement
between the Company and Participant, made as of May 15, 2015 (as amended, the “Employment Agreement”)); provided, that Participant’s Continuous Service has not terminated prior to such date; provided,
further, that if the Company consummates a Qualifying Acquisition within six (6) months following (i) the Company’s termination of Participant’s Continuous Service (as defined in the Restricted Stock Agreement) without
Cause (as defined in the Employment Agreement), (ii) Participant’s resignation for Good Reason (as defined in the Employment Agreement), (iii) the termination of Participant’s Continuous Service as a result of Participant’s death or
Disability (as defined in the Employment Agreement), or (iv) the termination of Participant’s employment as a result of the expiration of the Employment Period (as defined in the Employment Agreement), the Grant Shares will vest at the
time of such consummation. For the avoidance of doubt, the termination of Participant’s Continuous Service shall not affect Participant’s rights to the Grant Shares that have previously vested. 

Additional Terms/Acknowledgement: By accepting this Restricted Stock, the undersigned Participant acknowledges receipt of, and understands and agrees
to the terms of this Grant Notice, the Restricted Stock Agreement, and the Plan. Participant further acknowledges that this Grant Notice, the Restricted Stock Agreement and the Plan set forth the entire understanding between Participant and the
Company regarding the Restricted Stock and supersede all prior oral and written agreements on the subject. Participant acknowledges and agrees that the Grant Shares satisfy the Company’s obligations to grant additional shares of Restricted
Stock pursuant to the terms and conditions of the Employment Agreement. 
  

									
	WMIH Corp.	 		 	Participant
				
	By:	 	 /s/ Charles Edward Smith
	 		 	 /s/ William Gallagher

	Name:	 	Charles Edward Smith	 		 	Name:	 	William Gallagher
	Title:	 	Executive Vice President	 		 	Address:	 	
		 		 		 	  

		 		 		 	  

 Attachments: 

	1.	 Restricted Stock Agreement 

	2.	 Long-Term Incentive Plan 

 WMIH CORP. 

2012 LONG-TERM INCENTIVE PLAN 

RESTRICTED STOCK AGREEMENT 

Pursuant to Participant’s Restricted Stock Grant Notice (the “Grant Notice”) and this Restricted Stock Agreement (this
“Agreement”), the Company hereby grants Participant a restricted stock award under the Plan. The Restricted Stock shall be subject to the terms of the Plan. Capitalized terms not otherwise defined herein are defined in the Grant
Notice and/or the Plan. 
  

	1.	 AWARD OF RESTRICTED STOCK GRANT 

The Company hereby awards to Participant and Participant accepts a restricted stock grant of the number of shares of the Company’s Common
Stock specified in the Grant Notice as the Grant Shares (the “Award”). This Award is being made without the payment of any consideration other than Participant’s services to the Company. The Award is being made pursuant to the
Plan and is subject to and conditioned upon the terms and conditions of the Plan and the terms and conditions set forth in the Grant Notice and this Agreement. Any inconsistency between the Grant Notice and this Agreement and the terms and
conditions of the Plan will be resolved in accordance with the Plan. 
 Promptly following Participant’s execution of the Grant Notice,
the Company will issue the Grant Shares. Participant will be entitled to voting and dividend rights with respect to the Grant Shares, even though the Grant Shares are not vested, provided that to the extent any such Grant Shares are forfeited to the
Company, such rights will terminate immediately with respect to the Grant Shares that are forfeited. 
  

	2.	 REPRESENTATIONS OF PARTICIPANT 

2.1    No Representations by or on Behalf of the Company. Participant is not relying on any representation,
warranty, or statement made by the Company or any agent, employee or officer, director, shareholder, or other controlling person of the Company regarding the Grant Shares or this Award. 

2.2    Tax Election. The Company has advised Participant to seek Participant’s own tax and financial advice
with regard to the federal and state tax considerations resulting from Participant’s receipt of the Grant Shares pursuant to the award. Participant represents that Participant has reviewed the “Tax Treatment of Your Restricted Stock
Grant” attached as Exhibit A and will rely on the advice of Participant’s own tax advisors with respect to the tax aspects of a grant of Grant Shares under this Agreement. Participant represents that Participant is not
relying on any representations made by the Company or any of its agents with respect to such matters, including, but not limited to, Exhibit A. Participant understands that the Company will report to appropriate taxing authorities
the payment to Participant of compensation income either (i) upon the vesting of the Grant Shares or (ii) if Participant makes a timely Section 83(b) election, as of the Grant Date. Participant understands that he is solely
responsible for the payment of all federal and state taxes resulting from this Award. CURRENTLY AN ELECTION UNDER 83(b) MUST BE FILED WITHIN 30 DAYS AFTER THE GRANT DATE. THIS TIME PERIOD CANNOT BE EXTENDED. PARTICIPANT ACKNOWLEDGES THAT TIMELY
FILING OF A SECTION 83(b) ELECTION IS PARTICIPANT’S SOLE RESPONSIBILITY, EVEN IF PARTICIPANT REQUESTS COMPANY OR ITS AGENT TO FILE SUCH ELECTION ON PARTICIPANT’S BEHALF. 

2.3    Tax Withholding. As a condition to the receipt of Grant Shares, Participant must make such arrangements as
the Company may require for the satisfaction of any federal, state or local withholding tax obligations that may arise in connection with such receipt. Participant shall satisfy such withholding obligations (i) in cash or by check, (ii) by
directing the Company to withhold shares to which Participant is entitled upon vesting of the Grant Shares with a Fair Market Value equal to an amount necessary to satisfy the Company’s applicable federal, state, local or foreign income and
employment tax withholding obligations with respect to Participant (but in no event in excess of the maximum statutory withholding amounts in Participant’s relevant tax jurisdiction), (iii) by tendering previously owned shares with a Fair
Market Value equal to the minimum withholding obligations or (iv) by a combination of any of the foregoing methods. 

2.4    Securities Law Compliance. 

(a)    Securities Compliance. Participant agrees that Participant is acquiring the Grant Shares for
Participant’s own account for investment, and not with a view to, or for resale in connection with, any distribution thereof, and Participant agrees, upon request, to further document Participant’s investment intent, access to information
concerning the Company, ability to bear the economic risk of the Grant Shares, and acknowledges restrictions on transfer of the Shares. Participant understands that the Company does not have an effective registration statement with respect to the
Grant Shares under the Securities Act and has no intent to or obligation to do so. 

 (b)    Indemnification by Participant. To the extent permitted by
law, Participant will indemnify the Company, each of its directors, officers, agents and any person who controls the Company (within the meaning of the Securities Act) against all losses, claims, damages, liabilities, and expenses (including, but
not limited, to reasonable attorneys’ fees and expenses) with respect to the breach of any representations and warranties set forth in Section 2.4(a) of this Agreement. 

 

	3.	 GENERAL RESTRICTIONS OF TRANSFERS OF GRANT SHARES 

3.1    Legends. Certificates representing the Grant Shares will bear the following legends, or other appropriate
legends: 
 THE SHARES EVIDENCED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, OR ANY STATE OR
FOREIGN SECURITIES LAWS. NO OFFER FOR SALE, TRANSFER, PLEDGE, OR OTHER DISPOSITION OF THE SHARES EVIDENCED BY THIS CERTIFICATE MAY BE MADE UNLESS PURSUANT TO AN EFFECTIVE REGISTRATION STATEMENT FILED UNDER THE SECURITIES ACT OF 1933 AND APPLICABLE
STATE AND FOREIGN SECURITIES LAWS, OR SUBJECT TO AN EXEMPTION FROM THE REGISTRATION REQUIREMENTS OF THE SECURITIES ACT OF 1933, AS AMENDED, AND APPLICABLE STATE AND FOREIGN SECURITIES LAWS. 

THE SHARES EVIDENCED BY THIS CERTIFICATE ARE SUBJECT TO RESTRICTIONS ON TRANSFER AS SET FORTH IN THE RESTRICTED STOCK AGREEMENT PURSUANT TO
WHICH THEY WERE ISSUED. APPROVAL FROM THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS MUST BE RECEIVED PRIOR TO TRANSFER. 

3.2    Restriction on Transfer of Shares. Participant agrees for himself, his executors, administrators and other
successors in interest that none of the Grant Shares that have not vested pursuant to the Vesting Schedule (the “Unvested Shares”), nor any interest therein, may be voluntarily or involuntarily sold, transferred, assigned, donated,
pledged, hypothecated or otherwise disposed of, gratuitously or for consideration prior to their vesting in accordance with the Vesting Schedule. From and after vesting of the Grant Shares in accordance with the Vesting Schedule, the Grant Shares
shall be subject to the resale restrictions under Rule 144 of the Securities Act of 1933, as amended, and any other restrictions under applicable law. 

3.3    Invalid Transfers. Any disposition of the Grant Shares other than in strict compliance with the provisions
of this Agreement shall be void. The Company shall not be required to (i) transfer on its books any Grant Shares which have been sold or transferred in violation of the provisions of this Section 3 or
(ii) treat as the owner of the Grant Shares, or otherwise to accord voting, dividend or any other rights to, any person or entity to whom Participant transferred or attempted to transfer the Grant Shares in contravention of this Agreement. 

 

	4.	 REPURCHASE OF UNVESTED SHARES 

4.1    Forfeiture Repurchase. Except as otherwise provided in the Grant Notice with respect to vesting of the Grant Shares
upon the consummation of a Qualifying Acquisition within six months following certain terminations of Participant’s Continuous Service (as defined below), in the event that Participant’s Continuous Service terminates for any reason
(“Termination of Service”), the Company will automatically repurchase the Unvested Shares from Participant to the extent that they were unvested on the date of such Termination of Service (“Repurchase Event”) and
Participant agrees to cooperate with the Company to cause such shares to be repurchased. For purposes of this Agreement, “Continuous Service” means that Participant’s service with the Company or an Affiliate, whether as an
employee, a director or consultant, is not interrupted or terminated (other than pursuant to a leave approved by the Company). Participant’s Continuous Service shall not be deemed to have terminated or been interrupted merely because of a
change in the capacity in which Participant renders service to the Company or an Affiliate as an employee, a director or consultant or a change in the entity for which Participant renders such service; provided, that there is no
interruption or termination of Participant’s service with the Company or an Affiliate. 
 4.2    Purchase Price
and Payment. The Repurchase Price of the Unvested Shares under this Section 4 is as specified in the Grant Notice and shall be paid by the Company by check upon demand by Participant following the Repurchase Event. 

4.3    Closing of the Repurchase. The repurchase of the Unvested Shares will be recorded on the transfer books of
the Company immediately following the Repurchase Event and Participant may demand and receive payment pursuant to Section 4.2 for the Unvested Shares at any time thereafter. Failure to timely remit the Repurchase Price to
Participant shall not invalidate the Company’s repurchase right as set forth in Section 4.1. Participant agrees to execute any documentation necessary to fully effectuate the transfer of the forfeited Unvested Shares
to the Company following the Repurchase Event. 

 4.4    Safekeeping of Unvested Shares. All Unvested Shares and
stock dividends thereon will be held in escrow by the Company. In the event Unvested Shares are forfeited pursuant to a Repurchase Event, the dividends and distributions on such Unvested Shares will likewise be forfeited to the Company. The Company
will deliver Grant Shares that have vested pursuant to the Vesting Schedule to Participant within a reasonable period of time after such Grant Shares become vested. 

4.5    Assignment of Rights by the Company. The Company may, in its sole discretion, assign its repurchase
obligation with respect to any Unvested Shares to any one or more persons without notice to, or the prior consent of, Participant. 
  

	5.	 MISCELLANEOUS PROVISIONS 

5.1    Notices. All notices or other communications pursuant to this Agreement shall be in writing and shall be
deemed duly given if delivered personally or by courier service, or if mailed by certified mail, return receipt requested, prepaid and addressed to the Company’s executive offices to the attention of the Company’s Secretary, or if to
Participant, to the address maintained by the personnel department, or such other address as such party shall have furnished to the other party in writing. 

5.2    Amendment and Modification. This Agreement may be amended, modified, and supplemented only by written
agreement of all of the parties hereto. 
 5.3    Assignment. This Agreement and all of the provisions hereof
shall be binding upon and inure to the benefit of the parties hereto and their respective successors and permitted assigns, but neither this Agreement nor any of the rights, interests or obligations hereunder shall be assigned by Participant without
the prior written consent of the Company. 
 5.4    Effect on Employment. Nothing contained in this Agreement
will be deemed to constitute an employment contract or confer or be deemed to confer on any Participant any right to continue in the employ of, or to continue any other relationship with, the Company or any affiliated company or limit in any way the
right of the Company or any affiliated company to terminate Participant’s Continuous Service at any time, with or without cause. 

5.5    Governing Law. Except as otherwise expressly provided for in Section 6, this
Agreement and the rights and obligations of the parties hereunder shall be governed by and construed in accordance with the internal laws of the State of Delaware applicable to the construction and enforcement of contracts wholly executed in
Delaware by residents of Delaware and wholly performed in Delaware. Except as otherwise expressly provided for in Section 6, any action or proceeding brought by any party hereto shall be brought only in a state or federal
court of competent jurisdiction located in the State of Delaware and all parties hereto hereby submit to the in personal jurisdiction of such court for purposes of any such action or procedure. 

5.6    Headings. The headings of the sections and subsections of this Agreement are inserted for convenience only
and shall not constitute a part hereof. 
 5.7    Entire Agreement. Except as otherwise expressly provided for in
Section 6, this Agreement, the Grant Notice and the Plan embody the entire agreement and understanding of the parties hereto in respect of the subject matter contained herein and supersedes all prior written or oral
communications or agreements all of which are merged herein. There are no restrictions, promises, warranties, covenants, or undertakings, other than those expressly set forth or referred to herein. 

5.8    No Waiver. No waiver of any provision of this Agreement or any rights or obligations of any party hereunder
shall be effective, except pursuant to a written instrument signed by the party or parties waiving compliance, and any such waiver shall be effective only in the specific instance and for the specific purpose stated in such writing. 

5.9    Severability of Provisions. In the event that any provision hereof is found invalid or unenforceable
pursuant to judicial decree or decision, the remainder of this Agreement shall remain valid and enforceable according to its terms. 

5.10    Counterparts. This Agreement and the Grant Notice may be executed in separate counterparts, each of which
is deemed to be an original and all of which taken together constitute one and the same agreement. 
  

	6.	 AMENDMENTS TO EMPLOYMENT AGREEMENT 

The parties hereto are also parties to the Employment Agreement. The parties desire, effective as of the Grant Date, to further modify the
Employment Agreement to extend the Employment Period (as defined in the Employment Agreement) and provide for an additional payment to the Participant in connection with the expiration of the Employment Period. 

 Section 1 of the Employment Agreement is hereby amended by deleting the phrase
“the earlier of (a) the Closing Date (as defined in that certain Agreement and Plan of Merger, dated as of February 12, 2018, among Nationstar Mortgage Holdings Inc., WMIH Corp., a Delaware corporation and Wand Merger Corporation (as
it may be amended, the “Merger Agreement”)) or (b) the End Date (as defined in the Merger Agreement)” and replacing it with “on August 3, 2018”. 

The first sentence of Section 4(d) of the Employment Agreement is hereby amended and restated in its entirety to read as follows:
“If Executive’s employment shall be terminated by reason of the expiration of the Employment Period, then the Company will provide Executive with (i) the Accrued Obligations and (ii) a lump sum cash payment in an amount equal to
$27,958.99, payable on the date of the expiration of the Employment Period, in order for Executive to pay for continued health coverage and/or obtain health coverage under a private insurance policy.” 

Except as expressly modified by the foregoing, all other terms, conditions and provisions of the Employment Agreement shall remain in full
force and effect. These amendments are effected pursuant to Section 10(f) of the Employment Agreement. This Section 6 shall be governed by and construed in accordance with Section 10(d) of the Employment Agreement
and any controversy or claim related to this Section 6 shall be conducted in accordance with Section 10(e) of the Employment Agreement. 

 Exhibit A 

TAX TREATMENT OF YOUR RESTRICTED STOCK GRANT 

The Grant Shares, if any, will be granted on the Grant Date. Restricted stock awards granted pursuant to the Plan are taxed in accordance with the rules of
section 83 of the Internal Revenue Code. Each employee who receives a restricted stock award is urged to discuss the income tax consequences of the award with his or her income tax advisor. A very general explanation of the applicable rules follows.

 The general tax rule is that you will recognize ordinary income equal to the fair market value of the Grant Shares when the restrictions lapse (i.e.,
when such shares become vested). However, you may accelerate your recognition of ordinary income to the tax year in which your Grant Date occurs (in this case 2018) by filing an election under section 83(b) of the Internal Revenue Code. The section
83(b) election must be filed no later than 30 days after the Grant Date. If you timely file the section 83(b) election, you will recognize as ordinary income the fair market value of the stock on the Grant Date. You will not recognize any further
ordinary income when the restrictions on the award subsequently lapse. 
 When you sell your Grant Shares, the tax treatment will depend on whether you have
timely made an election under section 83(b) of the Internal Revenue Code. Under current Federal tax law, if you have made such a timely election and you sell your stock after it is vested and at least 12 months from the Grant Date, any gain from the
sale will be a long term capital gain. Any gain from a sale on or before this 12 month period will be a short-term capital gain. If you do not make a timely section 83(b) election, the holding period for long-term capital gain treatment on the sale
of your stock begins on the date the restrictions on your Grant Shares lapse. 
 Unless you make the section 83(b) election, dividends on the Grant Shares
will be taxed as ordinary income until such time as the restrictions lapse. If you make the section 83(b) election the dividends are taxable as dividends. 

The Company is required by law to withhold Federal, state or local taxes on any ordinary income attributable to your Grant Shares. If you make a section 83(b)
election, these taxes will be due and payable for the year in which the Grant Date occurs. If you do not make a section 83(b) election, these taxes will be due and payable for the year in which the restrictions on your Grant Shares lapse. Upon
determination by the Company of the year in which taxes are due and the amount of taxes required to be withheld, you are liable to the Company for the amount of taxes that must be withheld. You may satisfy this obligation by the methods set forth in
the Restricted Stock Agreement. 
 We must emphasize that if you want to make the section 83(b) election, which may be to your advantage if the stock rises
in value, you must do so by filing a form with the Internal Revenue Service Center with which you file your federal income tax return no later than 30 days after the Grant Date. Even though you timely make the section 83(b) election, you may not
sell the Grant Shares until the restrictions imposed on such stock lapse (i.e., the stock vests), and as otherwise provided in the Restricted Stock Grant Agreement. In addition, one copy of the election must be filed with the Company. 

If you make a section 83(b) election, the election may not be revoked. In addition, if you file such an election and the stock is subsequently forfeited, you
will not be entitled to a corresponding income tax deduction for the amount of income taxes that you paid as a result of making the section 83(b) election. You also will not be able to file for a refund of the income taxes. 

We urge you to talk with your individual tax advisor concerning the tax consequences of your Grant Shares. The Company and its employees do not make any tax
representations or recommendations. This general explanation is being provided simply to assist you in understanding the concepts before you meet with your individual advisor and shall not constitute any legal or tax advice.

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