Document:

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                                                                   EXHIBIT 10(X)

                            ANNUAL EMPLOYEE INCENTIVE
                  COMPENSATION PLAN FOR CMS ENERGY CORPORATION
                              AND ITS SUBSIDIARIES

Effective January 1, 2004
Approved by Committee on February 27, 2004

                                       1
<PAGE>

                            ANNUAL EMPLOYEE INCENTIVE
              COMPENSATION PLAN FOR CMS ENERGY CORPORATION AND ITS
                                  SUBSIDIARIES

I.       GENERAL PROVISIONS

         1.1      PURPOSE. The purpose of the Annual Employee Incentive
                  Compensation Plan ("EIC Plan") is to:

                  (a)      Provide an equitable and competitive level of
                           compensation that will permit CMS Energy Corporation
                           ("Company") and its subsidiaries to attract, retain
                           and motivate their Employees.

                  (b)      No payments to Employees in the form of incentive
                           compensation shall be made unless pursuant to a plan
                           approved by the Committee and after express approval
                           of the Committee.

         1.2      EFFECTIVE DATE. The initial effective date of the Plan is
                  January 1, 2004. The Plan as described herein, is amended and
                  restated effective January 1, 2004.

         1.3      DEFINITIONS. As used in this EIC Plan, the following terms
                  have the meaning described below:

                  (a)      "Annual Award" means an annual incentive award
                           granted under the EIC Plan.

                  (b)      "CMS Energy" means CMS Energy Corporation.

                  (c)      "Committee" means the Committee on Organization and
                           Compensation of the Board of Directors of CMS Energy.

                  (d)      "Common Stock" means the common stock of CMS Energy.

                  (e)      "Company" means CMS Energy Corporation.

                  (f)      "Corporate Free Cash Flow" (CFCF) means CMS
                           Consolidated Cash Flow from operating activities,
                           excluding pension contributions and adjusted for GCR
                           Recovery, plus Cash Flow from Investing Activities.

                  (g)      "Disability" means that a participant has terminated
                           employment with the Company or a Subsidiary and is
                           entitled to disability payments under the Pension
                           Plan.

                  (h)      "Earnings Per Share" (EPS) means the amount of
                           ongoing net income per outstanding CMS Energy Share.

                  (i)      "EIC Plan" means the Annual Employee Incentive
                           Compensation Plan for CMS Energy Corporation and Its
                           Subsidiaries, as effective January 1, 2004 and any
                           amendments thereto.

                                       2
<PAGE>

                  (j)      "Employee" means a regular fulltime or part time
                           employee of the Company or a Subsidiary in the salary
                           grades specified in the table contained in Article
                           III of the EIC Plan.

                  (k)      "GCR Recovery" means actual/forecast incremental GCR
                           recovery during January and February, calculated as
                           actual/forecast GCR cycle billed sales times above
                           budget GCR factor.

                  (l)      "Leave of Absence" for purposes of this EIC Plan
                           means a leave of absence that has been approved by
                           the Company or a Subsidiary.

                  (m)      "Outside Directors" means directors of CMS Energy who
                           are not employed by CMS Energy or a Subsidiary and
                           satisfy the requirements of an "Outside Director"
                           under Code Section 162(m).

                  (n)      "Pension Plan" means the Pension Plan for Employees
                           of Consumers Energy and Other CMS Energy Companies.

                  (o)      "Performance Year" means the calendar year prior to
                           the year in which an Annual Award is made by the
                           Committee.

                  (p)      "Plan Administrator" means the Sr. Vice President -
                           Human Resources of CMS Energy, under the general
                           direction of the Outside Directors on the Committee.

                  (q)      "Retirement" means that an EIC Plan participant is no
                           longer an active employee and qualifies for a
                           retirement benefit other than a deferred vested
                           retirement benefit under the Pension Plan.

                  (r)      "Subsidiary" means any direct or indirect subsidiary
                           of the Company.

         1.4      ELIGIBILITY. Regular non-union U.S. employees who do not
                  participate in a broad based incentive plan contingent upon
                  objectives and performance unique to the employees'
                  subsidiary, affiliate, site and/or business unit, are eligible
                  for participation in the EIC Plan.

         1.5      ADMINISTRATION OF THE PLAN.

                  (a)      The EIC Plan is administered by the Sr. Vice
                           President - Human Resources of CMS Energy under the
                           general direction of the Outside Directors who are
                           members of the Committee.

                  (b)      The Committee, no later than March 31st of the
                           Performance Year, will approve performance goals for
                           the Performance Year.

                  (c)      The Committee, no later than March 31st of the
                           calendar year following the Performance Year, will
                           review for approval proposed Annual Awards for all
                           EIC Plan participants, as recommended by the Chairman
                           and CEO of the Company. All proposed Annual Awards
                           are subject to approval of the Committee. Before the
                           payment of any Annual Awards, the Committee will
                           certify in writing that the performance goals were in
                           fact satisfied in accordance with Code Section
                           162(m).

                  (d)      The Committee reserves the right to modify the
                           performance goals with respect to unforeseeable
                           circumstances or otherwise exercise discretion with
                           respect to proposed

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                           Annual Awards as it deems necessary to maintain the
                           spirit and intent of the EIC Plan. The Committee also
                           reserves the right in its discretion to not pay
                           Annual Awards for a Performance Year. All
                           discretionary decisions of the Committee are final.

II.      CORPORATE PERFORMANCE GOALS

         2.1      IN GENERAL. The composite Plan Performance Factor will depend
                  on corporate performance in two areas: (1) the ongoing net
                  income per outstanding CMS Energy share (EPS); and (2) the
                  Corporate Free Cash Flow of CMS Energy (CFCF). There will be
                  no payout under the Plan unless a composite Plan Performance
                  Factor of at least 75% is achieved. Each Component as well as
                  the composite Plan Performance Factor to be used for payouts
                  will be capped at a maximum of 200%. A table containing the
                  composite Plan Performance Factors shall be created by the
                  Committee for each Performance Year. The table for Performance
                  Year 2004 is set forth below.

                  (a)      EPS COMPONENT. EPS performance shall constitute 40%
                           of the composite Plan Performance Factor. The 100%
                           EPS goal for the 2004 performance year is $.85 per
                           share, and the EPS component shall increase or
                           decrease by 25% for each $.05 per share change in
                           performance. (Mathematical extrapolation shall be
                           used for actual results not shown in the table.)
                           There will be no payout under the plan unless at
                           least $.80 per share is achieved (regardless of CFCF
                           performance).

                  (b)      CFCF COMPONENT. CFCF performance shall constitute 60%
                           of composite Plan Performance Factor. The 100% CFCF
                           goal for the 2004 performance year is $(100) million,
                           and the CFCF component shall increase or decrease by
                           25% for each $50 million change in performance.
                           (Mathematical extrapolation shall be used for actual
                           results not shown in the table.)

             COMPOSITE PERFORMANCE FACTORS FOR 2004 PERFORMANCE YEAR

<Table>
<Caption>
              CFCF
           COMPONENT
           (MILLIONS)               $(150)       $(100)       $(50)         $ 0         $50         $100
           ----------               ------       ------       ------       -----        -----      ------
           EPS
           COMPONENT
           ----------               ------       ------       ------       -----        -----      ------
           <S>                      <C>          <C>          <C>          <C>          <C>        <C>
            $ .80
                                       75%          90%         105%        120%        135%        150%
            $ .85
                                       85%         100%         115%        130%        145%        160%
            $ .90
                                       95%         110%         125%        140%        155%        170%
            $ .95
                                      105%         120%         135%        150%        165%        180%
            $1.00
                                      115%         130%         145%        160%        175%        190%
            $1.05
                                      125%         140%         155%        170%        185%        200%
</Table>

         Notes: Mathematical extrapolation shall be used for actual results not
         shown in the table.
         Target Award is Bolded 100% and Maximum Award is Bolded 200%

                                       4
<PAGE>
III.     ANNUAL AWARD FORMULA

         3.1      ANNUAL AWARDS. Annual Awards for each eligible EIC Plan
                  participant will be based upon a standard award as set forth
                  in the table below. The total amount of an EIC participant
                  Annual Award shall be computed according to the annual award
                  formula set forth in Section 3.2.

<TABLE>
<CAPTION>
                                                                 YEAR           FULLTIME       PART TIME
                                                                  END           STANDARD        STANDARD
                                                                SALARY           AWARD           AWARD
                                              POSITION          GRADE            AMOUNT          AMOUNT
                                              --------          -----           --------       ----------
                       <S>                                      <C>             <C>            <C>
                       Sr. Consultants & Equivalent              8-10/C          $1,000          $   500
                       Consultants & Equivalent                  5-7/B           $  750          $   375
                       Advisors & Equivalent                     1-4/A           $  625          $312.50
                              All Non-exempt Employees          various          $  500          $   250
</TABLE>

         3.2      Annual Awards for EIC participants will be calculated and made
                  as follows:

       INDIVIDUAL AWARD = STANDARD AWARD AMOUNT TIMES PERFORMANCE FACTOR %

IV.      PAYMENT OF ANNUAL AWARDS

         4.1      CASH ANNUAL AWARD. All Annual Awards for a Performance Year
                  will be paid in cash no later than March 31st of the calendar
                  year following the Performance Year provided that they first
                  have been reviewed and approved by the Committee. The amounts
                  required by law to be withheld for income and employment taxes
                  will be deducted from the Annual Award payments. All Annual
                  Awards become the obligation of the company on whose payroll
                  the Employee is enrolled at the time the Committee makes the
                  Annual Award.

         4.2      PAYMENT IN THE EVENT OF DEATH.

                  (a)      A participant may name the beneficiary of his or her
                           choice on a beneficiary form provided by the Company,
                           and the beneficiary shall receive payment in the
                           event that the Participant dies prior to receipt of a
                           cash Annual Award. If a beneficiary is not named, the
                           payment will be made to the first surviving class as
                           follows:

                            1. Widow or Widower
                            2. Children, per capita
                            3. Parents, per capita
                            4. Brothers and Sisters, per capita
                            5. Estate of the Deceased

                  (b)      A participant may change beneficiaries at any time,
                           and the change will be effective as of the date the
                           participant completes and signs the beneficiary form,
                           whether or not the participant is living at the time
                           the request is received by the Company. However, the
                           Company or the applicable Subsidiary will not be
                           liable for any payments made before receipt of a
                           written request.

V.       CHANGE OF STATUS

                  Payments in the event of a change in status will not apply if
                  no awards are made for the performance year.

                                       5
<PAGE>

         5.1      PRO-RATA ANNUAL AWARDS. A new EIC participant, hired during
                  the Performance Year will receive a pro rata Annual Award
                  based on the percentage of the Performance Year in which the
                  employee is employed.

         5.2      TERMINATION. An EIC participant whose employment is terminated
                  pursuant to a violation of the Company code of conduct or
                  other corporate policies will not be considered for an Annual
                  Award.

         5.3      RESIGNATION. An EIC participant who resigns during or after a
                  Performance Year will not be eligible for an Annual Award. If
                  the resignation is due to reasons such as a downsizing or
                  reorganization, or the ill health of the employee or ill
                  health in the immediate family, the employee may petition the
                  Committee and may be considered, in the discretion of the
                  Committee, for a pro rata Annual Award. The Committee's
                  decision to approve or deny the request for a pro rata Annual
                  Award shall be final.

         5.4      DEATH, DISABILITY, RETIREMENT, LEAVE OF ABSENCE. An EIC
                  participant whose status as an active employee is changed
                  during the Performance Year due to death, Disability,
                  Retirement, or Leave of Absence will receive a pro rata Annual
                  Award.

VI.      MISCELLANEOUS

         6.1      IMPACT ON BENEFIT PLANS. Payments made under the Plan will be
                  not be considered as earnings for purposes of the Employees'
                  Savings Plan, Pension Plan, or other employee benefit
                  programs.

         6.2      IMPACT ON EMPLOYMENT. Neither the adoption of the Plan nor the
                  granting of any Annual Award under the Plan will be deemed to
                  create any right in any individual to be retained or continued
                  in the employment of the Company or any corporation within the
                  Company's control group.

         6.3      TERMINATION OR AMENDMENT OF THE PLAN. The Company at any time
                  may, in writing, terminate or amend the Plan.

         6.4      GOVERNING LAW. The Plan will be governed and construed in
                  accordance with the laws of the State of Michigan.

         6.5      DISPUTE RESOLUTION. Any disputes related to the Plan should
                  first be brought to the Plan Administrator. If that does not
                  result in a mutually agreeable resolution, then the dispute
                  shall be subject to final and binding arbitration before a
                  single arbitrator selected by the parties to be conducted in
                  Jackson, Michigan. The arbitration will be conducted and
                  finished within 90 days of the selection of the arbitrator.
                  The parties shall share equally the cost of the arbitrator and
                  of conducting the arbitration proceeding, but each party shall
                  bear the cost of its own legal counsel and experts and other
                  out-of-pocket expenditures.

                                       6exv10wb

 

Exhibit 10-B

FORD MOTOR COMPANY

Executive Separation Allowance Plan

(As amended through January 1, 2005

for Separations on or after January 1, 1981)

     
Section 1. Introductory.
This Plan has been established for the purpose of providing
Leadership Level One or Two Employees with an Executive
Separation Allowance in the event of their separation from
employment with the Company under certain circumstances. The
Plan is an expression of the Company’s present policy with
respect to separation allowances for Leadership Level One
or Two Employees who meet the eligibility requirements set forth
below; it is not a part of any contract of employment and no
employee or other person shall have any legal or other right to
any Executive Separation Allowance. The Company reserves the
right to terminate, amend or modify the Plan, in whole or in
part, at any time without notice.

     
Section 2. Eligibility.
Each Leadership Level One or Two Employee who is being
separated from employment with the approval of the Company and
who

			
	 	(1) 	
    has at least five years’ service at the
    Leadership Level One or Two level, or its equivalent;
    
	 
	 	(2) 	
    has at least ten years of contributory membership
    under the General Retirement Plan;
    
	 
	 	(3) 	
    is at least 55 years of age; and
    
	 
	 	(4) 	
    has applied for early retirement at the
    employee’s option
    

shall be eligible to receive an Executive
Separation Allowance as provided herein. The Eligible Surviving
Spouse of a Leadership Level One or Two Employee who
(i) has not separated from employment with the Company,
(ii) meets the eligibility conditions set forth in
subsections (1) through (3) of this Section 2,
and (iii) dies on or after January 1, 1981 shall be
eligible to receive the Executive Separation Allowance that the
Eligible Surviving Spouse of a deceased employee would have been
eligible to receive if such employee had separated from
employment with the approval of the Company and retired on the
date of the employee’s death.

     
The eligibility conditions set forth in
subsections (1) and (2) of Section 2 may be
waived by the Chairman of the Board or the President except in
the case of a Leadership Level One or Two Employee who has
not separated from employment with the Company.

     
Section 3. Calculation of
Amount.

     
A. Base Monthly Salary. For
purposes of the Plan, the “Base Monthly Salary” of a
Leadership Level One or Two Employee shall be the highest
monthly base salary rate of such employee during the
employee’s 12 months of service immediately preceding
separation from employment with the Company, prior to giving
effect to any salary reduction agreement pursuant to an employee
benefit plan, as defined in Section 3(3) of the Employee
Retirement Security Act of 1974, as amended, (i) to which
Section 125 or Section 402(e)(3) of the Internal
Revenue Code of 1986, as amended, applies or (ii) which
provides for the elective deferral of compensation. It shall not
include supplemental compensation or any other kind of extra or
additional compensation.

     
B. Amount of Executive Separation
Allowance. Subject to any limitation in other provisions
of the Plan, the gross monthly amount of the Executive
Separation Allowance of an Eligible Leadership Level One or
Two Employee under Section 2 above shall be such
employee’s Base Monthly Salary multiplied by a percentage,
not to exceed 60%, equal to the sum of (i) 15%,
(ii) five tenths of one percent (.5%) for each month (or
fraction thereof) that such employee’s age at separation
exceeds 55, not to exceed thirty percent (30%), and
(iii) one percent (1%) for each year of such
employee’s service in excess of 15, prorated for fractions
of a year.

 

     
The gross amount for any month shall be reduced
by any payments paid or payable for such month to the Eligible
Leadership Level One or Two Employee, the employee’s
surviving spouse, contingent annuitant, or other beneficiary
under the General Retirement Plan or any other private
retirement plan, other than the Supplemental Executive
Retirement Plan, to which the Company or its subsidiaries shall
have contributed.

     
Section 4. Payments.
Executive Separation Allowance payments, in the net amount
determined in accordance with Section 3B above, shall be
made monthly. Payments to an Eligible Leadership Level One
or Two Employee shall cease at the end of the month in which
such employee attains age 65 or dies, whichever occurs first. In
the event of death of an Eligible Leadership Level One or
Two Employee prior to such employee attaining age 65, or in
the event of death on or after January 1, 1981 of a
Leadership Level One or Two Employee whose Eligible
Surviving Spouse meets the eligibility conditions set forth in
Section 2 for payments hereunder, payments shall be made to
such employee’s Eligible Surviving Spouse, if any, until
the death of such spouse or, if earlier, until the end of the
month in which the Leadership Level One or Two Employee
would have attained age 65.

     
Anything herein contained to the contrary
notwithstanding, the right of any Eligible Leadership
Level One or Two Employee to receive an installment of
Executive Separation Allowance hereunder for any month shall
accrue only if, during the entire period from the date of such
employee’s separation to the end of such month, such
employee shall have earned out such installment by refraining
from engaging in any activity that is directly or indirectly in
competition with any activity of the Company or any Subsidiary
or Affiliate thereof.

     
In the event of an Eligible Leadership
Level One or Two Employee’s nonfulfillment of the
condition set forth in the immediately preceding paragraph, no
further installment shall be paid to such employee; provided,
however, that the nonfulfillment of such condition may at any
time (whether before, at the time of or subsequent to
termination of the employee’s employment) be waived in the
following manner:

     
(1) with respect to any such employee who at
any time shall have been a member of the Board of Directors, a
Vice President, the Treasurer, the Controller or the Secretary
of the Company, such waiver may be granted by the Compensation
and Option Committee upon its determination that in its sole
judgment there shall have not been and will not be any
substantial adverse effect upon the Company or any Subsidiary or
Affiliate thereof by reason of the nonfulfillment of such
condition; and

     
(2) with respect to any other such employee,
such waiver may be granted by the Annual Incentive Compensation
Committee (or any committee appointed by it for the purpose)
upon its determination that in its sole judgment there shall not
have been and will not be any such substantial adverse effect.

     
Anything herein contained to the contrary
notwithstanding, Executive Separation Allowance payments shall
not be paid to or with respect to any person as to whom it has
been determined that such person at any time (whether before or
subsequent to termination of the employee’s employment)
acted in a manner inimical to the best interests of the Company.
Any such determination shall be made by (i) the
Compensation and Option Committee with respect to any Leadership
Level One Employee who at any time shall have been a member
of the Board of Directors, an Executive Vice President, a Vice
President, the Treasurer, the Controller or the Secretary of the
Company, and (ii) the Annual Incentive Compensation
Committee with respect to any other Leadership Level One or
Two Employee, and shall apply to any amounts payable after the
date of the applicable Committee’s action hereunder,
regardless of whether the person has commenced receiving
Executive Separation Allowance. Conduct which constitutes
engaging in an activity that is directly or indirectly in
competition with any activity of the Company or any Subsidiary
or Affiliate thereof shall be governed by the four immediately
preceding paragraphs of this Section 4 and shall not be
subject to any determination under this paragraph.

 

     
Any Executive Separation Allowance payments
resumed after reemployment with the Company under
Section 6A or employment with a Subsidiary of the Company
under Section 6B shall be paid on the basis of the
percentage of Base Monthly Salary applicable at the time of the
initial determination under Section 3B.

     
Section 5. Deductions.
The Company may deduct from any payment of Executive
Separation Allowance to an Eligible Leadership Level 1 or 2
Employee or such employee’s Eligible Surviving Spouse all
amounts owing to it by such employee for any reason, and all
taxes required by law or government regulation to be deducted or
withheld.

     
Section 6A. Person Reemployed by
the Company. In the event an employee who shall have
been separated from employment with the Company under
circumstances that would make the employee eligible to receive
an Executive Separation Allowance shall be reemployed by the
Company before the employee shall have received payment of the
full amount of the employee’s Executive Separation
Allowance, no further allowance shall be paid during such period
of reemployment.

     
Section 6B. Person Employed by a
Subsidiary. In the event an employee who shall have been
separated from employment with the Company under circumstances
that would make the employee eligible to receive an Executive
Separation Allowance shall be employed by a Subsidiary of the
Company before the employee shall have received payment of the
full amount of the employee’s Executive Separation
Allowance, no further allowance shall be paid during such period
of employment.

     
Section 7. Definitions.
As used in the Plan, the following terms shall have the
following meanings, respectively:

		
	 	
    “Affiliate”
    shall mean, as applied with respect to
    any person or legal entity specified, a person or legal entity
    that directly or indirectly, through one or more intermediaries,
    controls or is controlled by, or is under common control with,
    the person or legal entity specified.
    
	 
	 	
    “Company”
    shall mean Ford Motor Company and such
    of the subsidiaries of Ford Motor Company as, with the consent
    of Ford Motor Company, shall have adopted this Plan.
    
	 
	 	
    “Eligible Leadership Level One or
    Two Employee” shall mean a
    Leadership Level One or Two Employee who meets the
    eligibility criteria set forth in Section 2, or for periods
    prior to January 1, 2000, shall mean an Executive Roll
    Employee who meets the eligibility criteria set forth in
    Section 2.
    
	 
	 	
    “Eligible Surviving Spouse”
    shall mean a spouse to whom a
    Leadership Level One or Two Employee has been married at
    least one year at the date of the employee’s death.
    
	 
	 	
    “Leadership Level One or Two
    Employee” shall mean an employee
    of the Company (but for periods prior to July 1, 1996,
    excluding a Company employee who is an employee of Jaguar Cars,
    a division of the Company) who is assigned to the Leadership
    Level One or Two, or its equivalent, as such term is
    defined in the Employee Relations Administration Manual as from
    time to time constituted.
    
	 
	 	
    “Service”
    shall mean an eligible employee’s
    years of service (including fractions of years) used in
    determining eligibility for an early retirement benefit under
    the Ford Motor Company General Retirement Plan.
    

     
“Subsidiary”
shall mean, as applied with respect to
any person or legal entity specified, (i) a person or legal
entity a majority of the voting stock of which is owned or
controlled, directly or indirectly, by the person or legal
entity specified or (ii) any other type of business
organization in which the person or legal entity specified owns
or controls, directly or indirectly, a majority interest.

     
Section 8. Administration and
Interpretation. Except as the committees specified in
Section 4 and the Chairman of the Board and the President
are authorized to administer the Plan in certain

 

respects, the Vice-President — Human
Resources shall have full power and authority on behalf of the
Company to administer and interpret the Plan. In the event of a
change in a designated officer’s title, the officer or
officers with functional responsibility for executive separation
allowance plans shall have the power and authority to administer
and interpret the Plan. All decisions with respect to the
administration and interpretation of the Plan shall be final and
shall be binding upon all persons.

     
Section 9. Visteon
Corporation. The following shall be applicable to
employees of Ford who were transferred to Visteon Corporation on
April 1, 2000 (“U.S. Visteon Employees”) and who
ceased active participation in the Plan as of June 30, 2000
after Visteon Corporation was spun-off from Ford, June 28,
2000.

     
(a) Group I and Group II Employees.

     
For purposes of this paragraph, a
“Group I Employee” shall mean a U.S. Visteon
Employee who as of July 1, 2000 was eligible for immediate
normal or regular early retirement under the provisions of the
GRP as in effect on July 1, 2000. A “Group II
Employee” shall mean a U.S. Visteon Employee who
(i) was not a Group I Employee; (ii) had as of
July 1, 2000 a combination of age and continuous service
that equals or exceeds sixty (60) points (partial months
disregarded); and (iii) could become eligible for normal or
regular early retirement under the provisions of the GRP as in
effect on July 1, 2000 within the period after July 1,
2000 equal to the employee’s Ford service as of
July 1, 2000. A Group I or Group II Employee
shall retain eligibility to receive an Executive Separation
Allowance and shall receive such benefits as are applicable
under the terms of the Plan in effect on the retirement date,
based on meeting the minimum Leadership Level required for
eligibility for such benefits as of July 1, 2000, service
as of July 1, 2000, and the Base Monthly Salary as of the
retirement date.

     
(b) Group III Employees.

     
For purposes of this paragraph, a “Group III
Employee” shall mean a U.S. Visteon Employee who
participated in the GRP prior to July 1, 2000 other than a
Group I or Group II Employee. The Plan shall have no
liability for any Executive Separation Allowance payable to
Group III Employees who were otherwise eligible hereunder
with respect to service prior to July 1, 2000 on or after
July 1, 2000.

     
Section 10. Miscellaneous.
Notwithstanding anything contained in the Plan to the
contrary, no otherwise permissible distribution is allowed that
would trigger taxation of any amount under section 409(A) of the
Internal Revenue Code of 1986, as amended.

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