Document:

Exhibit 10.1

The Board of Directors
Lifespan Inc
6204 Sugartree Ave,
Las Vegas, Nv. 89141                                         September 7th, 2007

Dear Sirs    PROPOSED JOINT VENTURE AGREEMENT

We refer to the recent  discussions  between  Lifespan  Inc  (Lifespan)  and USA
Uranium  Corp.  (USA)  regarding  the  formation of a joint  venture to explore,
develop and, if warranted,  mine 111 U.S.  Federal Lode Mining Claims within the
JV Area (as defined below) for all minerals (Joint Venture).

As set out in Schedule 2 the JV is an area of  approximately  2200 square  miles
allocated by Lifespan to the Joint  Venture (JV Area) as follows the  unpatented
lode mining claims, (the "mining claims") situated in San Juan County,  State of
Utah,  which  are  more  particularly  described  in the copy of the  Notice  of
Location for each claim which is recorded in the  Recorder's  Office of San Juan
County,  State of Utah,  as follows and with respect to which the Bureau of Land
Management Utah Mining Claim Number (UMC#) for each claim is as follows:

     Name of Claim         Book           Page                 UMC#
     -------------         ----           ----                 ----
     Stew 1-10             845           251-260          380109-380118
     Stew 11-97            859           794-880          386643-386729
     Stew 98-100           861           553-555          386730-386732
     Laikele 1-8           845           261-268          380099=380106
     Laikele 9-10          847           687-688          380107-380108
     Laikele 11            848           679              381060

The purpose of this letter is to record the intent and  agreement of the parties
in respect of the Joint Venture between them (Agreement).

1. JOINT VENTURE

1.1 USA agrees to pay Lifespan a cash payment of US$3,000,000 or issue 4,000,000
shares (the  "Payment")  at their  discretion  upon  completion of the phase one
program  agreed,  in return for the right to acquire a 75% interest in the Joint
Venture.  As the Phase one program has been completed,  the Payment will be paid
by USA to Lifespan within 21 days of the date of this Agreement and will only be
refundable  to USA in the event this  Agreement is terminated as a result of the
default of  Lifespan.  USA will have no interest  in any  property or in a Joint
Venture until it has completed full Payment.
<PAGE>
1.2 Immediately  following execution of this Agreement and Payment,  the parties
agree to set up a bank account to hold funds on behalf of the Joint  Venture (JV
Bank Account).  The JV Bank Account will require two signatories,  one from each
of USA and Lifespan for all disbursements. The parties will contribute to the JV
Bank  Account as  determined  by the  operating  committee  on a 75% USA and 25%
Lifespan basis (the "Funding Amount")

1.3 Lifespan grants to USA the sole and exclusive right to earn an undivided 75%
Joint  Venture  interest  from Lifespan in return for USA making the payment set
out above.  For the avoidance of doubt, USA will immediately earn a 75% interest
in the Joint Venture upon paying the Payment.

1.4 The commencement date of the Joint Venture  (Commencement Date) shall be the
date that all of the conditions precedent in clause 1.1 are either satisfied, or
waived, by the parties in accordance with the terms of this Agreement.

1.5 On and from the Commencement  Date, the Joint Venture will be deemed to have
been formed.

1.6 The  parties  agree that the  Funding  Amount  will be expended by the Joint
Venture on  exploration  activities in accordance  with the programs and budgets
established by the operating committee.

1.7 The  joint  operating  committee  that will be  established  under the Joint
Venture may elect to cease further  exploration work in relation to the Property
if the initial exploration that is undertaken does not warrant further follow up
work.

 1.8  The  parties  agree  that  a  decision  to  proceed  to  development  (and
production) on the JV Property  during the Funding Period  requires their mutual
consent but that consent shall not be unreasonably  withheld by either party. In
the event of a dispute,  the decision shall be dealt with in accordance with the
dispute resolution clause in the formal agreement referred to in clause 9.

1.9 Upon  completion  of spending the primary  Funding  Amount,  each party must
contribute  to  expenditure  made or incurred in respect of the Joint Venture in
proportion to their then Joint Venture interest (i.e. 75/25).  Although it shall
be open to one partner to make  expenditures on behalf of the other partner with
the non paying partner agreeing to reimburse the other.

1.10 Lifespan  shall do everything  necessary to confirm and effect the transfer
to USA of any  beneficial  interest  in the  Property  to which USA is  entitled
pursuant to this Agreement and to transfer the  corresponding  legal interest to
USA. Pending any required  transfer,  Lifespan shall hold that interest in trust
for USA.

1.11  Each  party  shall be the  beneficial  owner as  tenant  in  common  of an
undivided  share of the Joint  Venture  property  in  proportion  to their Joint
Venture interest.

                                       2
<PAGE>
1.12 Each party shall be entitled to take in kind and separately  dispose of, in
proportion to their Joint Venture  interest,  all minerals produced by the Joint
Venture.

1.13 Subject to the  expenditure  obligations of USA under this  Agreement,  the
liability  of the  parties  in each  case is  several  in  proportion  to  their
respective  Joint  Venture  interests and shall not be either joint or joint and
several.

1.14 The Joint Venture must ensure that  sufficient  expenditure  is incurred in
relation to the JV Property to meet the minimum expenditure commitments, if any,
set out by regulatory authorities having jurisdiction.

2. MANAGER

2.1 USA will be the sole manager of the Joint Venture.

2.2 The manager will (by itself or through its employees, agents or contractors)
have the  conduct of all the  operations  of the Joint  Venture on behalf of the
parties,  subject at all times to the  directions  of the  management  committee
established  under  clause  3.3,  and for this  purpose  shall have the right of
access to the Joint Venture  property.  USA will contract with Lifespan to carry
out certain work on the JV Property in  compliance  with the Plan  determined by
the operating committee.

2.3 The manager  shall conduct  Joint  Venture  operations  in  accordance  with
programs and budgets and decisions  made by a management  committee  immediately
after the Commencement Date. The management  committee shall be established from
the Commencement  Date and each of the parties shall appoint one  representative
to the management committee. The management committee will meet every week while
exploration or development is being  conducted on the JV Property.  Decisions of
the management  committee shall be made by a simple majority vote with the votes
attributable  to a Joint  Venture party equal to that party's then Joint Venture
interest.  In the event of a deadlock,  a dispute  resolution  process  shall be
followed.  The  dispute  resolution  process  shall be  detailed  in the  formal
agreement to be negotiated as set out in clause 9.

2.4 The manager  shall conduct  Joint  Venture  operations  in  accordance  with
accepted mining and exploration methods and practices.

3.   DILUTION

3.1 Following completion of the initial Funding Period, if a party fails to duly
make a  contribution  to  expenditure  that it is obliged to make then the Joint
Venture interest of that party in the Joint Venture shall dilute proportionally.
Alternatively  one party may elect to advance funds on behalf of the other party
with repayment terms to be negotiated.

                                       3
<PAGE>
3.2 If the Joint Venture interest of any party dilutes to 5% or less, that party
will be deemed to have  withdrawn  from the Joint  Venture and must  immediately
assign their remaining Joint Venture interest to the continuing party.

4. INFORMATION AND DATA

4.1 Prior to the Commencement Date, Lifespan will provide USA with all technical
information and data it has regarding the JV Property.

4.2 Each party will provide to the other at  management  committee  meetings all
exploration  data  generated  in  relation  to the JV  Property  since  the last
meeting.

5. REPRESENTATIONS AND WARRANTIES

5.1 Both  parties  represent  and  warrant to the other party that they have the
right, power and authority to enter into this Agreement.

5.2 Lifespan represents and warrants to USA that:

(i)  Lifespan  has  entered  into a binding  agreement  to become  the legal and
beneficial  holder of the U.S.  Federal Lode Mining Claims  identified in the JV
Area  (Claims) and is entitled to transfer an interest in those Claims to USA in
accordance with the terms of this Agreement;

(ii)  the  Claims  are  free  from  all  mortgages,  charges,  liens  and  other
encumbrances of whatsoever nature; and

(iii) Lifespan has not entered into any other  agreements or dealings in respect
of the Claims other than this Agreement.

6. RELATIONSHIP BETWEEN THE PARTIES

6.1 The  relationship  of the  parties is that of joint  venturers  and  nothing
contained in this  Agreement  constitutes  either of them as agent or partner of
the other, or creates any agency or partnership for any purpose whatsoever.

7. FORMAL AGREEMENT

The parties agree that they will  negotiate in good faith and use best endeavors
to execute a detailed  joint  venture  agreement  on normal  terms  (including a
dispute resolution clause, first right of refusal clause, dilution clause, force
majeure  rights and clauses  that are usually  contained  in such joint  venture
agreements)  embodying the terms and conditions contained in this Agreement.  In
the meantime,  this  Agreement is intended to be legally  binding on the parties
until it is  replaced by the  detailed  joint  venture  agreement  or  otherwise
terminated.

                                       4
<PAGE>
8. ASSIGNMENT

8.1 Other  than the right of either  party to assign  all or part of its  rights
under this  Agreement to a related body  corporate,  if a party wishes to assign
part or all of its rights under the formal  agreement to a third party,  then it
shall first advise the non-assigning party. The non-assigning party shall have a
right of  first  refusal  over the  relevant  interest  on terms  equal to those
proposed by any third  party.  Any  assignment  shall be subject to the assignee
entering  into a deed  where  it  covenants  to be  bound  by the  terms of this
Agreement on terms acceptable to the non-assigning party.

9. TERMINATION

9.1 A party is not entitled to terminate this Agreement for  non-performance  by
the other party  without  first giving the party in default a written  notice to
the other at the address  specified in this  Agreement  specifying  the default.
This notice  shall  require  that the default be remedied  within 21 days of the
delivery  of the  notice to the party in default  and the party in default  must
then fail to remedy the default within that 21 day period.

10. MISCELLANEOUS

10.1 Each party shall sign, execute and perform all deeds,  acts,  documents and
things as may reasonably be required by the other party to effectively carry out
and give effect to the terms and intentions of this Agreement.

10.2 Each party shall be liable for their own costs relating to the preparation,
negotiation and execution of this Agreement and any document executed under it.

10.3 No  modification  or  alteration  of the terms of this  Agreement  shall be
binding  unless made in writing dated  subsequent to the date of this  Agreement
and duly executed by the parties.

10.4 If any  provision  of this  Agreement  is invalid  and not  enforceable  in
accordance with its terms,  all other  provisions that are  self-sustaining  and
separately  enforceable  without regard to the invalid  provision  shall be, and
continue to be, valid and forceful in accordance with their terms.

10.5 Time shall be of the essence in this Agreement in all respects.

10.6 This  Agreement  shall be governed by and construed in accordance  with the
law from time to time  applicable  in Nevada and the parties  agree to submit to
the non-exclusive jurisdiction of the courts of Nevada.

10.7 A reference to dollars or currency is a reference to United States dollars,
unless otherwise indicated.

                                       5
<PAGE>
If Lifespan  agrees to the above terms and conditions  could you please sign the
execution  paragraph set out below and return this Agreement to USA's registered
office.

Yours faithfully

/s/ Ed Barth
--------------------------
Ed Barth CEO
USA Uranium Corp.

By execution of this Agreement,  Lifespan  acknowledges  and agrees to the terms
and conditions set out above dated this 7th day of September 2007

/s/ Stuart Brame
--------------------------
Stuart Brame, CEO
Lifespan Inc.

                                       6changeofcontrolplan.htm

    Exhibit
10.1

     

    
       

       

       

       

       

       

       

       

       

       

      
 

      

      J.
C. PENNEY CORPORATION, INC.

      

      CHANGE
IN CONTROL PLAN

      

      AS
AMENDED AND RESTATED

      

      

      Effective
March 27, 2008

      

      

      

      

      

      
        
          
             

          

           

        

        
           

           

        

        
           

        

      

      

      J.
C. PENNEY CORPORATION, INC.

      CHANGE
IN CONTROL PLAN

      

      

      

      TABLE OF
CONTENTS

      
      

       

      
        	  Article 	 	  Page 
	 ARTICLE
      ONE	 INTRODUCTION...............................................................................	 1
	 ARTICLE
      TWO	 DEFINITIONS....................................................................................	 3
	 ARTICLE
      THREE	 ELIGIBILITY
      AND
      PARTICIPATION ............................................	 11
	 ARTICLE
      FOUR  	 BENEFITS...........................................................................................	 12
	 ARTICLE
      FIVE	 AMENDMENT AND
      TERMINATION.............................................	 24
	 ARTICLE
      SIX	 MISCELLANEOUS............................................................................	 25
	 APPENDIX
      I	 PARTICIPATING
      EMPLOYERS....................................................	 31
	 	 	 

      

       

                              

      

      

      
        
          
            i

          

           

        

        
           

           

        

        
           

        

      

      

      

      

      

      J.
C. PENNEY CORPORATION, INC.

      CHANGE
IN CONTROL PLAN

      

      ARTICLE
ONE

      

      INTRODUCTION

      

      
        	
                1.01

              	
                Purpose Of
      Plan

              

      

      

       The
J.C. Penney Corporation, Inc. Change in Control Plan (the "Plan") consists
primarily of (i) severance benefits, (ii) additional cash benefits after
termination of employment to be paid outside of the
Corporation’s non-qualified retirement plans and (iii) a cash amount payable at
Employment Termination equal to the Corporation’s cost of health and welfare
benefits the associate participated in immediately prior to the Change in
Control.  The purpose and intent of the Plan is to attract and retain
key associates and to improve associate productivity by reducing distractions
resulting from a potential Change in Control situation, all of which are in the
best interest of the Corporation, and J.C. Penney Company, Inc. and its
stockholders.

      

      Capitalized
terms used throughout the Plan have the meanings set forth in Article Two
except as otherwise defined in the Plan, or the context clearly requires
otherwise.

       

      
        	
                1.02

              	
                Plan
      Status

              

      

      

      The Plan
is intended to be a plan providing Severance Pay and certain other benefits
following a Change in Control.  The Plan is intended to be a top hat
plan for a select group of management or highly compensated executives, subject
only to the administration and enforcement provisions
of   ERISA.  To the extent applicable, it is intended
that portions of this Plan either comply with or be exempt from the provisions
of Code Section 409A.  This Plan shall be administered in a manner
consistent with this intent and any provision that would cause this Plan to fail
to either comply with or be exempt from Code Section 409A, as the case may be,
shall have no force and effect.

      

      
        	
                1.03

              	
                Entire
      Plan

              

      

      

      This
document, including any Appendix hereto, and any documents incorporated by
reference set forth the provisions of the Plan effective as of the Effective
Date, except as otherwise provided herein.

      

      
        
          
            1

          

           

        

        
           

           

        

        
           

        

      

      

      
        	
                1.04  

              	
                Administration

              

      

      

      The Human
Resources and Compensation Committee of the Board (“Committee”) shall administer
the Plan, provided, however, that none of the members of the Committee will be a
Participant.  The powers and duties of the Committee in administering
the Plan are set forth in Article Six.

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

       

      
        
          
             

            2

          

           

        

        
           

           

        

        
           

        

      

      ARTICLE
TWO

      

      DEFINITIONS

      

      
        	
                2.01  

              	
                For
      purposes of this Plan the following terms shall have the following
      meanings:

              

      

      

      Accounting Firm means
a nationally recognized accounting firm, or actuarial, benefits or compensation
consulting firm, (with experience in performing the calculations regarding the
applicability of Section 280G of the Code and of the tax imposed by Section 4999
of the Code) selected by the Corporation prior to a change in control (as
defined in Section 4.09(h) of this Plan) or Change in Control.

      

      Board means the Board
of Directors of  J.C. Penney Company, Inc.

       

      Change in Control
means the occurrence of any of the following events:

       

      
        	
                (i)  

              	
                any
      individual, entity or group (within the meaning of Section 13(d)(3)
      or 14(d)(2) of the Exchange Act) (a “Person”) becomes the beneficial owner
      (within the meaning of Rule 13d-3 promulgated under the Exchange Act) of
      20% or more of the combined voting power of the then-outstanding Voting
      Stock of the Company or Corporation; provided, however,
      that:

              

      

       

      
        	
                (1)  

              	
                for
      purposes of this Section (i)(1), the following acquisitions shall not
      constitute a Change in Control: (A) any acquisition of Voting Stock
      of the Company or Corporation directly from the Company or Corporation
      that is approved by a majority of the Incumbent Directors, (B) any
      acquisition of Voting Stock of the Company or Corporation by the Company
      or any Subsidiary, (C) any acquisition of Voting Stock of the Company
      or Corporation by the trustee or other fiduciary holding securities under
      any employee benefit plan (or related trust) sponsored or maintained by
      the Company or any Subsidiary, and (D) any acquisition of Voting Stock of
      the Company or Corporation by any Person pursuant to a Business
      Transaction that complies with clauses (A), (B) and (C) of
      Section (iii) below;

              

      

       

      
        	
                (2)  

              	
                if
      any Person becomes the beneficial owner of 20% or more of combined voting
      power of the then-outstanding Voting Stock of the Company or Corporation
      as a result of a transaction described in clause (A) of
      Section (i)(1) above and such Person thereafter becomes the
      beneficial owner of any additional shares of Voting Stock of the Company
      or Corporation representing 1% or more of the
  then-

              

      

       

       

      
        
          3

        

        
          
          

          
          

        

        
          
          

        

      

       

      
        	
                 

              	
                outstanding
      Voting Stock of the Company  or Corporation, other than in an
      acquisition directly from the Company or Corporation that is approved by a
      majority of the Incumbent Directors or other than as a result of a stock
      dividend, stock split or similar transaction effected by the Company or
      Corporation in which all holders of Voting Stock are treated equally, such
      subsequent acquisition shall be treated as a Change in
      Control;

              

      

       

      
        	
                (3)  

              	
                a
      Change in Control will not be deemed to have occurred if a Person becomes
      the beneficial owner of 20% or more of the Voting Stock of the Company or
      Corporation as a result of a reduction in the number of shares of Voting
      Stock of the Company or Corporation outstanding pursuant to a transaction
      or series of transactions that is approved by a majority of the Incumbent
      Directors unless and until such Person thereafter becomes the beneficial
      owner of any additional shares of Voting Stock of the Company or
      Corporation representing 1% or more of the then-outstanding Voting Stock
      of the Company or Corporation, other than as a result of a stock dividend,
      stock split or similar transaction effected by the Company or Corporation
      in which all holders of Voting Stock are treated equally;
    and

              

      

       

      
        	
                (4)  

              	
                if
      at least a majority of the Incumbent Directors determine in good faith
      that a Person has acquired beneficial ownership of 20% or more of the
      Voting Stock of the Company or Corporation inadvertently, and such Person
      divests as promptly as practicable but no later than the date, if any, set
      by the Incumbent Directors a sufficient number of shares so that such
      Person beneficially owns less than 20% of the Voting Stock of the Company
      or Corporation, then no Change in Control shall have occurred as a result
      of such Person’s acquisition; or

              

      

       

      
        	
                (ii)  

              	
                a
      majority of the board of the Company or of the Corporation ceases to be
      comprised of Incumbent Directors;
or

              

      

       

      
        	
                (iii)  

              	
                the
      consummation of a reorganization, merger or consolidation, or sale or
      other disposition of all or substantially all of the assets of the Company
      or the Corporation, or the acquisition of the stock or assets of another
      corporation, or other transaction (each, a “Business Transaction”),
      unless, in each case, immediately following such Business Transaction
      (A) the Voting Stock of the Company outstanding immediately prior to
      such Business Transaction continues to represent (either by remaining
      

              

      

       

      
        
          4

        

        
          
          

          
          

        

        
          
          

        

      

       

      
        	
                 

              	
                outstanding
      or by being converted into Voting Stock of the surviving entity or any
      parent thereof), more than 50% of the combined voting power of the then
      outstanding shares of Voting Stock of the entity resulting from such
      Business Transaction (including, without limitation, an entity which as a
      result of such transaction owns the Company, Corporation or all or
      substantially all of the Company’s or Corporation’s assets either directly
      or through one or more subsidiaries), (B) no Person (other than the
      Company, such entity resulting from such Business Transaction, or any
      employee benefit plan (or related trust) sponsored or maintained by the
      Company or any Subsidiary or such entity resulting from such Business
      Transaction) beneficially owns, directly or indirectly, 20% or more of the
      combined voting power of the then outstanding shares of Voting Stock of
      the entity resulting from such Business Transaction, and (C) at least
      a majority of the members of the Board of Directors of the entity
      resulting from such Business Transaction were Incumbent Directors at the
      time of the execution of the initial agreement or of the action of the
      Board providing for such Business Transaction;
  or

              

      

       

       

      
        	
                (iv)  

              	
                approval
      by the stockholders of the Company of a complete liquidation or
      dissolution of the Company, except pursuant to a Business Transaction that
      complies with clauses (A), (B) and (C) of
    Section (iii).

              

      

       

      Code shall mean the
Internal Revenue Code of 1986, as amended and the proposed, temporary and final
regulations promulgated thereunder.  Reference to any section or
subsection of the Code includes reference to any comparable or succeeding
provisions of any legislation that amends, supplements or replaces such section
or subsection.

      

      Company shall mean J.
C. Penney Company, Inc., a Delaware corporation, or any successor
company.

      

      Compensation shall
mean the annual base salary rate of a Participant, plus the Participant’s target
annual incentive compensation (at $1.00 per unit), under the Corporation's
Management Incentive Compensation Plan (or any successor plans thereto) for the
fiscal year, all at the greater of the amount in effect on the date of the
Change in Control or as of his/her Employment Termination
date.   As applied to a Participant employed by an affiliate or
Subsidiary of the Corporation, Compensation shall include the same elements of
pay to the extent the affiliate or Subsidiary maintains similar or comparable
pay arrangements.

      

      Corporation shall
mean J. C. Penney Corporation, Inc., a Delaware corporation, or any successor
company.

       

       

      
        
          5

        

        
          
          

          
          

        

        
          
          

        

      

       

      Effective Date shall
mean March 27, 2008.  The Plan was first adopted effective March 21,
2006.

      

      Employment
Termination shall be deemed to have occurred when a Participant has a
Separation from Service within two years after a Change in Control (or prior to
a Change in Control if the Participant has reasonably demonstrated that such
termination of employment (i) was at the request of a third party who has
taken steps reasonably calculated to effect a Change in Control, or
(ii) otherwise arose in connection with or in anticipation of a Change in
Control) because of either a Separation from Service for Good Reason or an
Involuntary Separation from Service other than as a result of a Summary
Dismissal.  An Employment Termination shall not include a termination
by reason of the Participant’s death, disability, voluntary quit other than a
Separation from Service for Good Reason, or Normal Retirement.

       

      ERISA shall mean the
Employee Retirement Income Security Act of 1974, as amended, and the regulations
promulgated thereunder.  Reference to any section or subsection of
ERISA includes reference to any comparable or succeeding provisions of any
legislation that amends, supplements or replaces such section or
subsection.

       

      Exchange Act means
the Securities Exchange Act of 1934, as amended, and the regulations promulgated
thereunder.  Reference to any section or subsection of the Exchange
Act includes reference to any comparable or succeeding provisions of any
legislation that amends, supplements or replaces such section or
subsection.

      

      Excise Tax shall
mean, collectively, (i) the tax imposed by Section 4999 of the Code by reason of
being “contingent on a change in ownership or control” of the Company, within
the meaning of Section 280G of the Code, or (ii) any similar tax imposed by
state or local law, or (iii) any interest or penalties with respect to any
excise tax described in clause (i) or (ii).

      

      Good Reason within
the meaning of Code section 409A and Treasury Regulation section
1.409A-1(n)(2)(i) or any successor thereto, shall mean a condition resulting
from any of the actions listed below taken by a Service Recipient, without the
consent of the Participant, directed at a Participant:

      

      (a) 
a material decrease in salary or incentive compensation opportunity (the amount
paid at target as a percentage of salary under the Corporation’s Management
Incentive Compensation Program) as in effect immediately prior to the Change in
Control, or

      

      (b) 
failure by the Service Recipient to pay the Participant a material portion of
his/her current base salary, or incentive compensation within seven days of its
due date, or

       

      
        
          6

        

        
          
          

          
          

        

        
          
          

        

      

       

      (c)  
a material adverse change in reporting responsibilities, duties, or authority as
compared with pre-Change in Control responsibilities, duties, or authority,
or

      

      (d) 
a material diminution in the authority, duties, or responsibilities of the
supervisor to whom the Participant is required to report, including a
requirement that a Participant report to a corporate officer or employee instead
of reporting directly to the Board of the Corporation, or

      

      (e) 
a material diminution in the budget over which the Participant retains authority
as compared to the pre-Change in Control budget, or

      

      (f)  the
Service Recipient requires the Participant to have the Participant’s principal
location of work changed to a location more than 50 miles from the location
thereof immediately prior to the Change in Control, or

      

      (g) 
discontinuance of any material paid time off policy, fringe benefit, welfare
benefit, incentive compensation, equity compensation, or retirement plan
(without substantially equivalent compensating remuneration or a plan or policy
providing substantially similar benefits) in which the Participant participates
or any action that materially reduces such Participant’s benefits or payments
under such plans, as in effect immediately before the Change in
Control.

      

      Provided,
however, that the Participant must provide notice to the Corporation of the
existence of the condition described above within 90 days of the initial
existence of the condition, upon the notice of which the Corporation will have
30 days during which it or a Service Recipient may remedy the condition and not
be required to pay any amount owed under this Plan.  Any Separation
from Service as a result of a Good Reason condition must occur within two years
of the initial existence of the condition in order for benefits to be due under
this Plan.  A Separation from Service for Good Reason will be treated
as an Involuntary Separation from Service for purposes of this
Plan.

      

      Gross-Up Payment
within the meaning of Code section 409A and Treasury Regulation section
1.409A-3(i)(1)(v) or any successor thereto, means a payment to reimburse the
Participant in an amount equal to all or a designated portion of the Federal,
state, local, or foreign taxes imposed upon the Participant as a result of
compensation paid or made available to the Participant by the Service Recipient,
including the amount of additional taxes imposed upon the Participant due to the
Service Recipient's payment of the initial taxes on such
compensation.

      

      Incumbent Directors
means the individuals who, as of the Effective Date hereof, are Directors of the
Company or the Corporation, as the context requires, and any individual becoming
a Director subsequent to the date 

       

       

      
        
          7

        

        
          
          

          
          

        

        
          
          

        

      

       

      hereof
whose election, nomination for election by the Company’s or Corporation’s
stockholders, or appointment, was approved by a vote of at least two-thirds of
the then Incumbent Directors (either by a specific vote or by approval of the
proxy statement of the Company in which such person is named as a nominee for
director, without objection to such nomination); provided, however, that an
individual shall not be an Incumbent Director if such individual’s election or
appointment to the Board occurs as a result of an actual or threatened election
contest (as described in Rule 14a-12(c) of the Exchange Act) with respect
to the election or removal of Directors or other actual or threatened
solicitation of proxies or consents by or on behalf of a Person other than the
Board.

       

      Involuntary Separation from
Service shall mean Separation from Service due to the independent
exercise of the unilateral authority of the Service Recipient to terminate the
Participant's services, other than due to the Participant’s implicit or explicit
request, where the Participant was willing and able to continue performing
services, within the meaning of Code section 409A and Treasury Regulation
section 1.409A-1(n)(1) or any successor thereto.

       

      Normal Retirement
shall mean retirement at or after a Participant’s normal retirement date as
determined in accordance with the J. C. Penney Corporation, Inc. Pension Plan as
in effect immediately prior to a Change in Control.

       

      Participant shall
mean each person appointed by the Board to the Executive Board allowing them to
participate in the Plan as provided in Article Three and who continues to be an
Executive Board member immediately prior to a Change in Control.

      

      Participating
Employer shall mean the Corporation and any Subsidiary
or affiliate of the Corporation which is designated as a Participating Employer
under the Plan by the Board, excluding, however, any division of the Corporation
or of a Subsidiary or affiliate that is designated by the Board as ineligible to
participate in the Plan.  Appendix I contains a list of the
Participating Employers currently participating in the Plan that have adopted
the Plan pursuant to Article Six.

      

      Separation from
Service within the meaning of Code section 409A and Treasury Regulation
section 1.409A-1(h) or any successor thereto, shall mean the date a Participant
retires, dies or otherwise has a termination of employment with the Service
Recipient. In accordance with Treasury Regulation  section 1.409A-1(h)
or any successor thereto, if a Participant is on a period of leave that exceeds
six months and the Participant does not retain a right to reemployment under an
applicable statute or by contract, the employment relationship is deemed to
terminate on the first date immediately following such six-month period, and
also, a Participant is presumed to have a Separation from Service where the
level of bona fide services performed 

       

      
        
          8

        

        
          
          

          
          

        

        
          
          

        

      

       

      (whether
as an employee or an independent contractor) decreases to a level equal to 20
percent or less of the average level of services performed (whether as an
employee or an independent contractor) by the Participant during the immediately
preceding 36-month period (or the full period of service to the Service
Recipient if the employee has been providing services for less than the 36-month
period).

      

      Service Recipient
shall mean the Corporation or any successor thereto, for whom the services are
performed and with respect to whom the legally binding right to compensation
arises, and all persons with whom the Corporation would be considered a single
employer under Code section 414(b) (employees of controlled group of
corporations), and all persons with whom the Corporation would be considered a
single employer under Code section 414(c) (employees of partnerships,
proprietorships, etc., under common control), using the “at least 50 percent”
ownership standard, within the meaning of Code section 409A and Treasury
Regulation section 1.409A-1(h)(3) or any successor thereto.

      

      Severance Pay shall
mean the cash severance payments payable to a Participant pursuant to Section
4.01 of the Plan.

      

      Severance Benefits
shall mean Severance Pay and the other benefits described in Article Four of the
Plan payable to a Participant.

      

      Subsidiary shall mean
any entity in which the Company, directly or indirectly, beneficially owns 50%
or more of the Voting Stock.

      

      Summary Dismissal
shall mean a termination due to:

      

      (a)           any
willful or negligent material violation of any applicable securities laws
(including the Sarbanes-Oxley Act of 2002);

      

      (b)           any
intentional act of fraud or embezzlement from the Corporation or
Company;

      

      (c)           a
conviction of or entering into a plea of nolo contendere to a felony that occurs
during or in the course of the Participant’s employment with the
Corporation;

      

      (d)           any
breach of a written covenant or agreement with the Corporation, which is
material and which is not cured within 30 days after written notice thereof from
the Corporation; and

      

      (e)           willful
and continued failure of the Participant to substantially perform his/her duties
for the Corporation (other than as a result of incapacity due to physical or
mental illness) or to materially comply with Corporation or 

       

       

      
        
          9

        

        
          
          

          
          

        

        
          
          

        

      

       

      Company
policy after written notice, in either case, from the Corporation and a 30-day
opportunity to cure.

      

      For
purposes hereof, an act, or failure to act, shall not be deemed to be “willful”
or “intentional” unless it is done, or omitted to be done, by the Participant in
bad faith or without a reasonable belief that the action or omission was in the
best interests of the Corporation.

      

      Voting Stock means
securities entitled to vote generally in the election of directors.

       

      
        
          
            10

          

           

        

        
           

        

         

      

      ARTICLE
THREE

      

      ELIGIBILITY
AND PARTICIPATION

      

      3.01           Eligibility on the Effective
Date

      

      Each
person who has been appointed to the Executive Board of the Corporation
(“Executive Board”) by the Board as of the Effective Date will be a Participant
in the Plan.

      

      3.02           Future
Eligibility

      

      Each
person who is appointed to the Executive Board by the Board after the Effective
Date and prior to the occurrence of a Change in Control will be a Participant in
the Plan.

      

      
        
          
            11

          

           

        

        
           

           

        

        
           

        

      

      ARTICLE
FOUR

      

      BENEFITS

      

      4.01           Severance
Pay

      

      Upon an
Employment Termination, a Participant shall become entitled to Severance Pay in
accordance with the following schedule.

      

       

      
        	 Title	Severance
      Pay Period
	 	 
	Chief
      Executive Officer and direct
      reports                 	3
      years
	Other
      Executive Vice Presidents	2.5
      years
	Senior
      Vice Presidents	2
      years

      

                                              

      Severance
Pay will be computed by multiplying the Participant’s Compensation times the
number of years (including any fraction of a year) in the Participant’s
Severance Pay Period, plus a cash amount equal to the aggregate Corporation’s
premium cost for active associate medical, dental and life insurance coverage,
if any, provided to the Participant on the date of the Change in Control, or if
higher, the amount in effect at Employment Termination, times the number of
years (including any fraction of a year) in the Severance Pay
Period.  Such lump sum Corporation contribution toward medical, dental
and life insurance coverage for the Severance Pay Period will be grossed-up for
federal income taxes using the applicable federal income tax rate that applied
to the Participant for his/her prior year’s Compensation.  To the
extent applicable, Severance Pay will be reduced as provided in
Sections 4.09(g) or 4.09(k) hereof.

      

      Severance
Pay shall be paid in a lump sum within 30 days after Employment
Termination.

      

      In the
event a Participant is entitled to any cash severance payments that are payable
in the event of termination of employment pursuant to a written contract
("contract payments") between the Participant and the Corporation or an
affiliate or Subsidiary, Severance Pay otherwise payable to the Participant
under this Section 4.01 shall be reduced by the amount of such contract
payments.  Notwithstanding the foregoing, if the Participant receives
payments and benefits pursuant to this Section 4.01, the Participant shall not
be entitled to any severance pay or benefits under any severance plan, program
or policy of the Company or an affiliate or Subsidiary, unless otherwise
specifically provided therein in a specific reference to this Plan.

      

      
        
          
            12

          

           

        

        
           

           

        

        
           

        

      

      4.02           Prorated Incentive
Compensation

      

      A
Participant who is covered under the Corporation’s Management Incentive
Compensation Program (or any successor plan thereto) and who becomes entitled to
Severance Pay under this Plan shall be paid a lump sum equal to the
Participant’s pro-rated target annual incentive compensation (at $1.00 per
unit), under the Corporation's Management Incentive Compensation
Program  for the fiscal year; provided, however, if the Employment
Termination occurs on the last day of the Corporation’s fiscal year the
Participant shall be paid the higher of (a) target annual incentive compensation
(at $1.00 per unit) or (b) the actual annual incentive compensation earned under
the Corporation’s Management Incentive Compensation Program. Notwithstanding the
foregoing, if the Participant has elected to defer under the Corporation’s
Mirror Savings Plan (or any successor plan thereto) a portion of the annual
incentive to be paid under the Corporation’s Management Incentive Compensation
Program for the fiscal year, then that portion of the prorated incentive
compensation will be deferred and paid in accordance with the terms of the
Corporation’s Mirror Savings Plan, and the remaining portion of the prorated
incentive compensation will be paid in a lump sum under this
Section.  To the extent applicable, prorated incentive compensation
will be reduced as provided in Sections 4.09(g) or 4.09(k) hereof. Such lump sum
to be paid with the Severance Pay payable under Section 4.01.

      

                 

      

      
        	
                4.03   

              	
                Retiree Medical,
      Dental, Gold Card, and Long Term Care Eligibility

                 

                For
      the purpose of determining eligibility for retiree coverage under the J.
      C. Penney Corporation, Inc. Health and Welfare Benefits Plan (“H&W
      Plan”), a Participant who is covered under the H&W Plan and who
      becomes entitled to Severance Pay under this Plan shall be provided with
      up to 12 months of additional age and service credit under the H&W
      Plan to reach a critical age, date or points for retiree eligibility
      purposes the same as any other involuntary termination resulting from a
      reduction in force would receive under the terms of the H&W
      Plan.  This provision shall apply to retiree eligibility for
      medical, dental, long term care insurance and the associate discount
      benefits provided under the H&W Plan.  Any insurance
      benefits shall be paid solely from the insurance policy or policies
      provided under said plan.

              

      

      

      
        	
                4.04

              	
                Associate-Paid Retiree
      Term Life Insurance
Eligibility

              

      

      

      
        	
                 
      

              	
                Notwithstanding
      any provision of the J. C. Penney Corporation, Inc. Voluntary Employees’
      Beneficiary Association (“VEBA”) Life and Disability Benefit Plan to the
      contrary, if a Participant becomes entitled to Severance Pay under this
      Plan, he/she shall be provided with up to 12 months of additional age and
      service credit under the terms of the life insurance portion of the VEBA
      Life and Disability Benefit Plan to reach a critical age, date or points
      for retiree eligibility purposes the same as any other involuntary
      

              

      

       

      
        
          13

        

        
          
          

          
          

        

        
          
          

        

      

       

      
        termination
resulting from a reduction in force would receive under the terms of such
plan.  Retiree life insurance benefits shall be paid solely from the
insurance policy or policies provided under said plan.

      

       

      4.05          Non-Qualified Retirement
Plans

      

      If a
Participant becomes entitled to Severance Pay under this Plan, he/she will
receive an immediate lump sum payment within 30 days after Employment
Termination, of any incremental benefit provided outside the terms of the
applicable retirement plan calculated as follows, subject to any reduction
provided for under Sections 4.09(g) or 4.09(k) hereof, if he/she,

      

      
        	
                (a)  

              	
                is
      a participant in the Corporation’s Supplemental Retirement Plan for
      Management Profit-Sharing Associates (“SRP”), or was a participant
      immediately prior to such plan’s termination following a change in control
      as defined in Section 4.09(h) of this Plan, he/she will receive an
      incremental benefit equal to the number of years in the Participant’s
      Severance Pay Period as years of additional age and additional
      service credit from either the date of such plan’s termination or the date
      of Employment Termination, as applicable, to make him/her eligible for a
      benefit, and if eligible, to provide him/her with the highest benefit
      available as though the entire amount of his/her incremental benefit were
      provided under such plan (including any offsets under such plan or offsets
      calculated under (b) or (c) of this Section 4.05) and using the higher of
      his/her Compensation or actual Average Final Compensation under the SRP,
      as his/her Average Final Compensation for purposes of such calculation and
      then offsetting the amount actually paid under the SRP as a result of
      vesting under such plan; and/or

              

      

      

      
        	
                (b)  

              	
                is
      a participant in the Corporation’s Benefit Restoration Plan (“BRP”), or
      was a participant immediately prior to such plan’s termination following a
      change in control as defined in Section 4.09(h) of this Plan, he/she will
      receive an incremental benefit equal to the number of years in the
      Participant’s Severance Pay Period  as  years of
      additional age and additional
      service credit from either the date of such plan’s termination or the date
      of Employment Termination, as applicable, to make him/her eligible for a
      benefit, and if eligible, to provide him/her with the highest benefit
      available as though the entire amount of his/her incremental benefit were
      provided under such plan and using the higher of his/her Compensation or
      actual Average Final Pay under the BRP, as his/her Average Final Pay for
      purposes of such calculation and then offsetting the amount actually paid
      under the BRP as a result of vesting under such plan;
    and/or

              

      

       

      
        
          14

        

        
          
          

          
          

        

        
          
          

        

      

       

      
        	
                (c)  

              	
                is
      a participant in the Corporation’s Mirror Savings Plan, or was a
      participant immediately prior to such plan’s termination following a
      change in control as defined in Section 4.09(h) of this Plan, he/she will
      receive an incremental benefit equal to the Corporation’s match under such
      plan for each year in the Participant’s Severance Pay Period, and assuming
      the same Corporation contribution rate as in effect at the time of the
      Change in Control to provide him/her with the highest benefit available
      using his Compensation for each year of the Severance Pay Period and using
      his/her election in effect immediately prior to such plan’s termination
      date or his/her Employment Termination, as applicable, to determine
      his/her contribution and the Corporation’s matching contribution as though
      the entire amount of his/her incremental matching contribution benefit
      were provided under such plan and then offsetting the amount of match
      actually paid under the Corporation’s Mirror Savings Plan as a result of
      the vesting of matching contributions under such
  plan;

              

      

      

      provided,
however, that if and to the extent a Participant is otherwise entitled to
receive any additional age and/or service credit under any such plan as a result
of Employment Termination, the additional age and/or service credit otherwise
provided under this Section 4.05 shall not be counted twice for purposes of
determining eligibility.

      

      4.06           Legal
Fees

      

      All
expenses of a Participant incurred in enforcing his/her rights and/or to recover
his/her benefits under this Article Four, including but not limited to,
attorney's fees, court costs, arbitration costs, and other expenses shall be
paid by the Corporation, in accordance with Code section 409A and Treasury
Regulation section 1.409A-3(i)(1)(iv)(A) or any successor thereto and shall meet
the requirements below.  The Corporation shall reimburse the
Participant for any such fees, costs or expenses, promptly upon delivery of
reasonable documentation, provided, however, all invoices for reimbursement of
fees, costs or expenses must be submitted to the Corporation and paid in a lump
sum payment by the end of the calendar year following the calendar year in which
the fee, cost or expense was incurred.  To be eligible for
reimbursement, all fees, costs or expenses must be incurred within a 20 year
period following the latest of a change in control (as defined in Section
4.09(h)), a Change in Control, or Employment Termination.  The amount
of fees, costs or expenses paid or eligible for reimbursement in one year under
this Section 4.06 shall not affect the fees, costs or expenses paid or eligible
for reimbursement in any other taxable year.  The right to payment or
reimbursement under this Section 4.06 is not subject to liquidation or exchange
for another benefit.

      

      
        
          
            15

          

           

        

        
           

           

        

        
           

        

      

      4.07           Outplacement
Services/Financial Counseling

      

      Following
an Employment Termination, a Participant will be paid a lump sum payment in cash
of $25,000 to allow the Participant to pay for outplacement and financial
counseling services. To the extent applicable, the benefit will be reduced as
provided in Sections 4.09(g) or 4.09(k) hereof. Such lump sum will be paid with
the Severance Pay payable under Section 4.01.

      

      4.08           Special Bonus
Hours

      

      In the
event of an Employment Termination, a Participant will be paid for Special Bonus
Hours, if he/she is also a participant in the Paid Time Off Policy (“PTO
Policy”) the same as any other involuntary termination resulting from a
reduction in force would receive under the terms of the PTO
Policy.  Such payment will be determined in accordance with the
provisions of the PTO Policy and paid within 30 days after the Participant’s
Employment Termination date.

      

      4.09          Gross-Up Payments To Make
Participants Whole if Excise Tax Applies

      

      Anything
in the Plan to the contrary notwithstanding, but subject to paragraph (g) below
and except as otherwise provided in paragraphs (j) and (k) of this Section 4.09,
if it shall be determined (as hereafter provided) that any payment or
distribution by the Corporation or an affiliate or Subsidiary to or for the
benefit of the Participant, whether paid or payable or distributed or
distributable pursuant to the terms of the Plan or otherwise pursuant to or by
reason of any other agreement, policy, plan, program or arrangement, including
without limitation any stock option, stock appreciation right or similar right,
or the lapse or termination of any restriction on or the vesting or
exercisability of any of the foregoing (a “Payment”), would be subject to the
Excise Tax, then the Participant shall be entitled to receive a Gross-Up Payment
in an amount such that, after payment by the Participant of all taxes (including
any interest or penalties imposed with respect to such taxes other than interest
and penalties imposed by reason of the Employee’s failure to timely file a tax
return or pay taxes shown due on his/her return), including any Excise Tax
imposed upon the Gross-Up Payment, the Participant retains an amount of the
Gross-Up Payment equal to the Excise Tax imposed upon the
Payments.  No Gross-Up Payment will be made with respect to the Excise
Tax, if any, attributable to (a) any incentive stock option, as defined by
Section 422 of the Code (“ISO”) granted prior to the commencement of a
Participant’s eligibility under the Plan (unless a comparable Gross-Up Payment
has theretofore been made available with respect to such option), or (b) any
stock appreciation or similar right, whether or not limited, granted in tandem
with any ISO described in clause (a) above.  Notwithstanding any other
provision of this Section 4.09, the Corporation may, in its sole discretion,
withhold and pay over to the Internal Revenue Service or any other 

       

      
        
          16

        

        
          
          

          
          

        

        
          
          

        

      

       

      applicable
taxing authority, for the benefit of the Participant, all or any portion of any
Gross-Up Payment, and by receiving Severance Pay or Severance Benefits under
this Plan, the Participant hereby consents to such withholding.

      

      (a)
Subject to the provisions of paragraph (e) hereof, all determinations required
to be made under Section 4.09 of the Plan, including whether an Excise Tax is
payable by the Participant and the amount of such Excise Tax and whether a
Gross-Up Payment is required to be paid by the Corporation to the Participant
and the amount of such Gross-Up Payment, shall be made by the Accounting Firm.
The Accounting Firm shall make an initial determination at the time of a change
in control (as defined in Section 4.09(h)) of any Gross-Up Payment required to
be paid taking into account current payments and estimated future payments that
might affect the amount of the Gross-Up Payment. In addition, the Corporation
shall direct the Accounting Firm to submit its determination and detailed
supporting calculations to both the Corporation and the Participant within
15 calendar days after the date of the Participant’s Employment
Termination, if applicable, and any other such time or times as may be requested
by the Corporation or the Participant; notwithstanding the foregoing, the first
two Gross-Up Payments, if otherwise required, shall be made at a time and manner
specified in Section 4.09(i) hereof in relation to a change in control (as
defined in Section 4.09(h) hereof) and the Employment Termination of the
Participant, if applicable.  If the Accounting Firm determines that
any Excise Tax is payable by the Participant, then, except as provided in
paragraphs (j) and (k), the Corporation shall pay the required Gross-Up Payment
to the Participant within five business days after the receipt of such
determination and calculations.  If the Accounting Firm determines
that no Excise Tax is payable by the Participant, it shall, at the same time as
it makes such determination, furnish the Participant with an opinion that he/she
has substantial authority not to report any Excise Tax on his/her federal,
state, local income or other tax return.  As a result of the
uncertainty in the application of Section 4999 and other applicable provisions
of the Code (or any successor provisions thereto) and the possibility of similar
uncertainty regarding applicable state or local tax law at the time of any
determination by the Accounting Firm hereunder, it is possible that Gross-Up
Payments that shall not have been made by the Corporation should have been made
(an “Underpayment”), consistent with the calculations required to be made
hereunder.  In the event that the Corporation exhausts or fails to
pursue its remedies pursuant to paragraph (e) hereof and the Participant
thereafter is required to make a payment of any Excise Tax, the Corporation
shall direct the Accounting Firm to determine the amount of the Underpayment
that has occurred and to submit its determination and detailed supporting
calculations to both the Corporation and the Participant as promptly as
possible.  Except as provided in paragraphs (j) and (k), any such
Underpayment shall be promptly paid by the Corporation to, or for the benefit
of, the Participant within five business days after receipt of such
determination and calculations, provided, 

       

      
        
          17

        

        
          
          

          
          

        

        
          
          

        

      

      however,
any Underpayment will be paid or reimbursed only in the time and manner
specified in Section 4.09(i) hereof.

      

      (b) The
Corporation and the Participant shall each provide the Accounting Firm access to
and copies of any books, records and documents in the possession of the
Corporation or the Participant, as the case may be, reasonably requested by the
Accounting Firm, and otherwise cooperate with the Accounting Firm in connection
with the preparation and issuance of the determination contemplated by
paragraphs (a) or (k) hereof.  Any reasonable determination by the
Accounting Firm as to the amount of the Gross-Up Payment (and supported by the
calculations done by the Accounting Firm) shall be binding upon the Corporation
and the Participant.

      

      (c) The
federal, state and local income or other tax returns filed by the Participant
shall be prepared and filed on a consistent basis with the determination of the
Accounting Firm with respect to the Excise Tax, if any, payable by the
Participant.  The Participant shall make proper payment of the amount
of any Excise Tax, and at the request of the Corporation, provide to the
Corporation true and correct copies (with any amendments) of his/her federal
income tax return as filed with the Internal Revenue Service and corresponding
state and local tax returns, if relevant, as filed with the applicable taxing
authority, and such other documents reasonably requested by the Corporation,
evidencing such payment.  If prior to the filing of Participant’s
Federal income tax return, or corresponding state or local tax return, if
relevant, the Accounting Firm determines that the amount of the Gross-Up Payment
should be reduced, the Participant shall within five business days pay to the
Corporation the amount of such reduction.

      

      (d) The fees and expenses of the
Accounting Firm for its services in connection with the determinations and
calculations contemplated by paragraphs (a) and (c) hereof shall be borne by the
Corporation. If
such fees and
expenses are initially paid by the Participant, the Corporation shall reimburse
the Participant the full amount of such fees and expenses within five business
days after receipt from the Participant of a statement therefore and reasonable
evidence of his/her payment thereof. Any reimbursement or payment of such fees
and expenses will be made by the Corporation in accordance with Code section
409A and Treasury Regulation section 1.409A-3(i)(1)(iv)(A) or any successor
thereto and shall meet the requirements below. The Corporation shall reimburse
the Participant for any such fees and expenses, promptly upon delivery of
reasonable documentation, provided, however, all invoices for reimbursement of
fees and expenses must be submitted to the Corporation and paid in a lump sum
payment by the end of the calendar year following the calendar year in which the
fee or expense was incurred.  To be eligible, all fees and expenses
must be incurred within a 20 year period following the latest of a change in
control (as defined in Section 4.09(h), a Change in Control, or Employment
Termination.  The amount of 

       

      
        
          18

        

        
          
          

          
          

        

         

      

      fees and
expenses paid or eligible for reimbursement in one year under this
Section 4.09(d) shall not affect the fees and expenses paid or eligible for
reimbursement in any other taxable year.  The right to payment or
reimbursement under this Section 4.09(d) is not subject to liquidation or
exchange for another benefit.

      

      (e) The Participant shall notify the
Corporation in writing of any claim by the Internal Revenue Service that, if
successful, would require the payment by the Corporation of a Gross-Up
Payment.  Such notification shall be given as promptly as practicable
but no later than 10 business days after the Participant actually receives
notice of such claim and the Participant shall further apprise the Corporation
of the nature of such claim and the date on which such claim is requested to be
paid (in each case, to the extent known by the Participant).  The
Participant shall not pay such claim prior to the earlier of (i) the expiration
of the 30-calendar-day period following the date on which he gives such notice
to the Corporation and (ii) the date that any payment of amount with respect to
such claim is due.  If the Corporation notifies the Participant in
writing prior to the expiration of such period that it desires to contest such
claim, the Participant shall:

      

      (1) provide the Corporation with any
written records or documents in his/her possession relating to such claim
reasonably requested by the Corporation;

      

      (2) take such action in connection with
contesting such claim as the Corporation shall reasonably request in writing
from time to time, including without limitation accepting legal representation
with respect to such claim by an attorney competent in respect to the subject
matter and reasonably selected by the Corporation;

      

      (3) cooperate with the Corporation in
good faith in order effectively to contest such claim; and

      

      (4) permit the Corporation to
participate in any proceedings relating to such claim;

      

      provided,
however, that the Corporation shall bear and pay directly all costs and expenses
(including interest and penalties) incurred in connection with such contest and
shall reimburse and hold harmless the Participant, on an after-tax basis, for
and against any Excise Tax or income tax, including interest and penalties with
respect thereto, imposed as a result of such representation and payment of costs
and expenses, all such taxes, costs and expenses will be reimbursed as specified
in Section 4.09(i).  Without limiting the foregoing provisions of this
paragraph (e), the Corporation shall control all proceedings taken in connection
with the contest of any claim contemplated by this paragraph (e) and, at its
sole option, may pursue or forego any and all 

       

      
        
          19

        

        
          
          

          
          

        

        
          
          

        

      

       

      administrative
appeals, proceedings, hearings and conferences with the taxing authority in
respect of such claim (provided, however, that the Participant may participate
therein at his/her own cost and expense) and may, at its option, either direct
the Participant to pay the tax claimed and sue for a refund or contest the claim
in any permissible manner, and the Participant agrees to prosecute such contest
to a determination before any administrative tribunal, in a court of initial
jurisdiction and in one or more appellate courts, as the Corporation shall
determine; provided, however, that if the Corporation directs the Participant to
pay the tax claimed and sue for a refund, the Corporation shall pay to the
Participant the amount of such tax (including interest and penalties) and shall
reimburse and hold the Participant harmless, on an after-tax basis, from any
Excise Tax or directly related income tax or other tax, including interest or
penalties imposed with respect to such payment, all such taxes, costs and
expenses will be reimbursed as specified in Section 4.09(i); and provided
further, however, that any extension of the statute of limitations relating to
payment of taxes for the taxable year of the Participant with respect to which
the contested amount is claimed to be due is limited solely to such contested
amount.  Furthermore, the Corporation’s control of any such contested
claim shall be limited to issues with respect to which a Gross-Up Payment would
be payable hereunder and the Participant shall be entitled to settle or contest,
as the case may be, any other issue raised by the Internal Revenue Service or
any other taxing authority.

      

      (f)  If the Participant receives
any refund with respect to such contested claim filed at the Corporation’s
request under paragraph (e), the Participant shall (subject to the Corporation’s
complying with the requirements of paragraph (e) hereof) promptly pay to the
Corporation the amount of such refund (together with any interest paid or
credited thereon after any taxes applicable thereto).  If a
determination is made that the Participant shall not be entitled to any refund
with respect to such claim and the Corporation does not notify the Participant
in writing of its intent to contest such denial prior to the expiration of 30
calendar days after such determination, then the amount paid to the Participant
by the Corporation as provided in paragraph (e) shall be in full satisfaction of
the Corporation’s Gross-Up Payment obligation.

      

      (g)  Notwithstanding
any provision of this Plan to the contrary, but giving effect to any
redetermination of the amount of Gross-Up Payments otherwise required by this
Section 4.09, if (1) but for this sentence, the Corporation would be
obligated to make a Gross-Up Payment to the Participant and (2) the
aggregate “present value” of the “parachute payments” to be paid or provided to
the Participant under this Plan or otherwise does not exceed 1.10 multiplied by
2.99 times the Participant’s “base amount,” then the payments and benefits to be
paid or provided under this Plan will be reduced (or repaid to the Corporation,
if previously paid or provided) to the minimum extent necessary so that no
portion of any payment or benefit to the Participant, as so reduced or repaid,
constitutes an “excess parachute 

       

      
        
          20

        

        
          
          

          
          

        

        
          
          

        

      

      payment.”  For
purposes of this paragraph (g), the terms “excess parachute payment,”
“present value,” “parachute payment,” and “base amount” will have the meanings
assigned to them by Section 280G of the Code.  The determination
of whether any reduction in or repayment of such payments or benefits to be
provided under this Plan is required pursuant to this paragraph (g) will be
made at the expense of the Corporation by the Accounting
Firm.  Appropriate adjustments will be made to amounts previously paid
to the Participant, or to amounts not paid pursuant to this paragraph (g),
as the case may be, to reflect properly a subsequent determination that the
Participant owes more or less Excise Tax than the amount previously determined
to be due.  In the event that any payment or benefit is required to be
reduced or repaid pursuant to this paragraph (g), reductions will be made,
to the extent necessary, to any payments otherwise owed to the Participant under
Sections 4.01, 4.02 (excluding any amount elected to be deferred under the
Corporation’s Mirror Savings Plan), 4.05 and 4.07 of the Plan (to the extent not
previously paid).  In the event that additional amounts are owed to
the Corporation after the imposition of any such reductions, the Participant
shall be required to repay to the Corporation the additional amount owed within
30 days of the determination being made by the Accounting Firm.

      

      (h) The
term “change in control,” as used in the Plan, including in Sections 4.09(a),
(d), (j) and (k), shall mean a change in control within the meaning of Code
section 409A and Treasury Regulation section 1.409A-3(i)(5), or its successor,
including a change in the ownership of the corporation, a change in the
effective control of the corporation, or a change in the ownership of a
substantial portion of the assets of the corporation as such events are defined
in Treasury Regulation sections 1.409A-3(i)(5)(v), (vi), and
(vii).   For this purpose, “corporation” has the meaning given in
Treasury Regulation section 1.409A-3(i)(5)(ii), or its successor.

      

      (i)  To the extent applicable, in
accordance with Code section 409A and Treasury Regulation section
1.409A-3(i)(1)(v) or any successor thereto, all Gross-Up Payments or Excise Tax
reimbursements made under this Section 4.09 shall be paid to or on behalf
of the Participant by the end of the Participant’s taxable year following the
Participant’s taxable year in which the Excise Tax or directly related income
tax or other tax, including interest or penalties, was paid to the taxing
authority.  In addition, a right to the reimbursement of expenses
incurred due to a tax audit or litigation addressing the existence or amount of
a tax liability, whether Federal, state, local or foreign, will be reimbursed or
the payment made by the end of the Participant’s taxable year following the
Participant’s taxable year in which the taxes that are subject to the audit or
litigation are remitted to the taxing authority or where as a result of such
audit or litigation no taxes are remitted, the year in which the audit is
completed or there is a final and nonappealable settlement or other resolution
of the litigation.

       

      
        
          21

        

        
          
          

          
          

        

        
          
          

        

      

       

      (j)  A Participant shall be
entitled to receive a Gross-Up Payment pursuant to the provisions of this
Section 4.09 only if a change in control (as defined in Section 4.09(h)) or
Change in Control occurs during the five-year period commencing on the date the
Participant first became or becomes  covered under the
Plan.  During this five-year period, a Participant may waive in
writing any right he/she may have to a Gross-Up Payment under this Section 4.09,
provided that any
such election to waive the Gross-Up Payment must be made and effective no later
than the date of the earlier of a change in control (as defined in Section
4.09(h)) or Change in Control.  If the right to receive a Gross-Up
Payment is waived, the Payments shall be paid or provided in full without any
reduction; and the Participant shall be solely responsible for paying any Excise
Tax that may be due.

      

      (k) 
If a
change in control (as defined in Section 4.09(h)) or Change in Control occurs
after the end of the five-year period described in paragraph (j) hereof, and any
Payment to a Participant would be subject to the Excise Tax, the Participant
shall receive Payments in accordance with the provisions of this paragraph and
shall not be entitled to receive a Gross-Up Payment.  The Accounting
Firm shall calculate the amount of any “parachute payment” and “excess parachute
payment” due to the Participant and the related Excise Tax.  The
Accounting Firm also shall calculate a “reduced payment amount” by reducing the
Participant’s Payments (which could require repayment of amounts previously paid
or provided to the Participant) to the minimum extent necessary so that no
portion of any Payment, as so reduced or repaid, constitutes an “excess
parachute payment.”  Based on these calculations, the Participant
shall receive either (i) all Payments otherwise due to him or her or (ii) the
reduced payment amount described in the preceding sentence, whichever will
provide him or her with the greater after-tax economic benefit taking into
account for these purposes any applicable Excise Tax.  For purposes of
this paragraph (k), the terms “excess parachute payment” and “parachute payment”
will have the meanings assigned to them by Section 280G of the
Code.  The determinations required by this paragraph (k) will be made
at the expense of the Corporation in accordance with paragraph (d), and shall be
made at the time or times provided for in paragraph (a).

      

      Appropriate
adjustments will be made to amounts previously paid to the Participant, or to
amounts not paid pursuant to this paragraph (k), as the case may be, to reflect
properly any subsequent changes to the calculations described above in this
paragraph (k).  In the event that any payment or benefit is required
to be reduced or repaid pursuant to this paragraph (k), reductions will be made,
to the extent necessary, to any payments otherwise owed to the Participant under
Sections 4.01, 4.02 (excluding any amount elected to be deferred under the
Corporation’s Mirror Savings Plan), 4.05 and 4.07 of the Plan (to the extent not
previously paid).  In the event that additional amounts are owed to
the Corporation after the imposition of such 

       

      
        
          22

        

        
          
          

          
          

        

        
          
          

        

      

       

      reductions,
the
Participant shall be required to repay to the Corporation the additional amount
owed within 30 days of the determination being made by the Accounting
Firm.

      

      Any
reasonable determination by the Accounting Firm as to the amount of the Excise
Tax, “parachute payment,” “excess parachute payment,” or “reduced payment
amount” (and supported by the calculations done by the Accounting Firm) shall be
binding upon the Corporation and the Participant.  If the Accounting
Firm determines that no Excise Tax is payable by the Participant, it shall, at
the same time as it makes such determination, furnish the Participant with an
opinion that he/she has substantial authority not to report  any
Excise Tax on his/her federal, state, local income or other tax
return.

      
        
          
            23

          

        

         

         

      

      

       ARTICLE FIVE

      

      AMENDMENT
AND TERMINATION

      

      5.01           Amendment

      

      The Plan
may be amended by the Board at any time; provided, however, that

       

      (a) 
any
amendment which would have an adverse effect on any Participant’s Plan benefits
and/or rights, except as may be otherwise required to comply with changes in
applicable laws or regulations, including, but not limited to, Code Section
409A, or

       

      (b) 
any
amendment within one year before or two years after a Change in
Control,

       

      cannot be
applied to any Participant who would be adversely affected by such amendment
without such Participant’s consent.   After a Change in Control,
any amendment shall also require the consent of the Committee.

      

      

      5.02           Termination

      

      The Plan
shall continue indefinitely after the Effective Date, unless
the  Board shall decide to terminate the Plan by duly adopting
resolutions terminating the Plan; provided, however, following the commencement
of any discussion with a third party that ultimately results in a Change in
Control, the Plan shall continue subject to Section 5.01, until such time as the
Corporation and each affiliate or Subsidiary (as appropriate) shall have fully
performed all of their obligations under the Plan with respect to all
Participants, and shall have paid all Severance Benefits under the Plan in full
to all Participants.

      
        
          
            24

          

           

        

        
           

           

        

         

      

      ARTICLE
SIX

      

      MISCELLANEOUS

      

      6.01          
Participant
Rights

      

      The
Corporation and each affiliate or Subsidiary intend this Plan to constitute a
legally enforceable obligation between (a) the Corporation or an affiliate or
Subsidiary (as appropriate) and (b) each Participant.

      

      It is
also intended that the Plan shall confer vested and non-forfeitable rights for
each Participant to receive benefits to which the Participant is entitled under
the terms of the Plan with Participants being third party
beneficiaries.

      

      Except as
provided in the definitions of Summary Dismissal or Good Reason, nothing in this
Plan shall be construed to confer on any Participant any right to continue in
the employ of the Corporation or an affiliate or Subsidiary or to affect in any
way the right of the Corporation or an affiliate or Subsidiary to terminate a
Participant’s employment without prior notice at any time for any reason or no
reason.

      

      6.02           Authority of
Committee

      

      The
Committee will administer the Plan and have the full authority and discretion
necessary to accomplish that purpose, including, without limitation, the
authority and discretion to:  (i) resolve all questions relating
to the eligibility of Executive Board members to become or continue as
Participants, (ii) determine the amount of benefits, if any, payable to
Participants under the Plan and determine the time and manner in which such
benefits are to be paid, to either comply with or be exempt from Code Section
409A, as the case may be, (iii) engage any administrative, legal, tax,
actuarial, accounting, clerical, or other services it deems appropriate in
administering the Plan, (iv) construe and interpret the Plan, supply
omissions from, correct deficiencies in and resolve inconsistencies or
ambiguities in the language of the Plan, resolve inconsistencies or ambiguities
between the provisions of this document, and adopt rules for the administration
of the Plan which are not inconsistent with the terms of the Plan document and
that are intended to make any benefits provided under the Plan either comply
with or be exempt from Code Section 409A, as the case may be, (v) compile
and maintain all records it determines to be necessary, appropriate or
convenient in connection with the administration of the Plan, and
(vi) resolve all questions of fact relating to any matter for which it has
administrative responsibility.  The Committee shall perform all of the
duties and may exercise all of the powers and discretion that the Committee
deems necessary or appropriate for the proper administration of the Plan, and
shall do so in a uniform, nondiscriminatory manner.  Any failure by
the Committee to apply any provisions of this Plan to any particular
situation

       

      
        
          25

        

        
          
          

        

        
          
          

        

      

       

      shall not
represent a waiver of the Committee’s authority to apply such provisions
thereafter.  Every interpretation, choice, determination or other
exercise of any power or discretion given either expressly or by implication to
the Committee shall be conclusive and binding upon all parties having or
claiming to have an interest under the Plan or otherwise directly or indirectly
affected by such action, without restriction, however, on the right of the
Committee to reconsider and redetermine such action.  Any decision
rendered by the Committee and any review of such decision shall be limited to
determining whether the decision was so arbitrary and capricious as to be an
abuse of discretion.  The Committee may adopt such rules and
procedures for the administration of the Plan as are consistent with the terms
hereof.

      

      6.03           Claims
Procedure

      

      A.  Allocation of Claims
Responsibility:  With respect to any claim for benefits which
are provided exclusively under this Plan, the claim shall be approved or denied
by the Committee within 60 days following the receipt of the information
necessary to process the claim.  In the event the Committee denies a
claim for benefits in whole or in part, it will give written notice of the
decision to the claimant or the claimants authorized representative, which
notice will set forth in a manner calculated to be understood by the claimant,
stating the specific reasons for such denial, make specific reference to the
pertinent Plan provisions on which the decision was based, and provide any other
additional information, as applicable, required by 29 Code of Federal
Regulations Section 2560.503-1 applicable to the Plan.

      

      With
respect to any claim for benefits which, under the terms of the Plan, are
provided under another employee benefit plan maintained by the Corporation
(i.e., life insurance, H&W Plan, PTO/MTO Policy, Pension, Savings, Mirror
Savings, BRP, and SRP benefits), the Committee shall determine claims regarding
the Participant's eligibility under the Plan in accordance with the preceding
paragraph, but the administration of any other claim with respect to such
benefits (including the amount of such benefits) shall be subject to the claims
procedure specified in such other employee benefit plan or program.

      

      B.  Litigation or
Appeal  In the event the Committee denies a claim in whole or
in part for benefits which are provided exclusively under the Plan, or denies a
claim regarding the claimant’s eligibility under the Plan, Participants will
then be allowed to file a lawsuit in Federal Court as provided under
ERISA.

      

      Appeals
with respect to any claim for benefits which, under the terms of the Plan, are
provided under another employee benefit plan maintained by the Corporation
(i.e., life insurance, H&W Plan, PTO/MTO Policy, Pension, Savings, Mirror
Savings, BRP, and SRP benefits), shall be subject to the claims and appeals
procedure specified in such other employee benefit plan.

      
        
          
            26

          

           

        

        
           

        

         

      

      
        	
                6.04

              	
                Records and
      Reports

              

      

      

      The
Committee will maintain adequate records of all of their proceedings and acts
and all such books of account, records, and other data as may be necessary for
administration of the Plan.  The Committee will make available to each
Participant upon his request such of the Plan's records as pertain to him for
examination at reasonable times during normal business hours.

      

      
        	
                6.05

              	
                Reliance on Tables,
      Etc.

              

      

      

       In
administering the Plan, the Committee is entitled to the extent permitted by law
to rely conclusively upon all tables, valuations, certificates, opinions and
reports which are furnished by accountants, legal counsel or other experts
employed or engaged by the Committee.  The Committee will be fully
protected in respect of any action taken or suffered by the Committee in good
faith reliance upon all such tables, valuations, certificates, reports, opinions
or other advice.  The Committee is also entitled to rely upon any data
or information furnished by a Participating Employer or by a Participant as to
any information pertinent to any calculation or determination to be made under
the provisions of the Plan, and, as a condition to payment of any benefit under
the Plan the Committee may request a Participant to furnish such information as
it deems necessary or desirable in administering the Plan.

      

      
        	
                6.06

              	
                Availability of Plan
      Information and Documents

              

      

      

      Any
Participant having a question concerning the administration of the Plan or the
Participant's eligibility for participation in the Plan or for the payment of
benefits under the Plan may contact the Committee and request a copy of the Plan
document.  Each Participating Employer will keep copies of this Plan
document, exhibits and amendments hereto, and any related documents on file in
its administrative offices, and such documents will be available for review by a
Participant or a designated representative of the Participant at any reasonable
time during regular business hours.  Reasonable copying charges for
such documents will be paid by the requesting party.

      

      
        	
                6.07

              	
                Expenses

              

      

      

      All Plan
administration expenses incurred by the Committee shall be paid by the
Corporation and all other administration expenses incurred by the Corporation or
an affiliate or Subsidiary shall be paid by the Corporation or an affiliate or
Subsidiary (as appropriate).

      
        
          
            27

          

           

        

        
           

        

         

      

      

      
        	
                6.08

              	
                Adoption Procedure for
      Participating Employer

              

      

      

      Any
Subsidiary or affiliate of the Corporation may become a Participating Employer
under the Plan provided that (i) the Board approves the adoption of the
Plan by the Subsidiary or affiliate and designates the Subsidiary or affiliate
as a Participating Employer in the Plan and (ii) by appropriate resolutions
of the board of directors or other governing body of the Subsidiary or
affiliate, the Subsidiary or affiliate agrees to become a Participating Employer
under the Plan and also agrees to be bound by any other terms and conditions
which may be required by the Board or the Committee, provided that such terms
and conditions are not inconsistent with the purposes of the Plan.  A
Participating Employer may withdraw from participation in the Plan, subject to
approval by the Committee, by providing written notice to the Committee that
withdrawal has been approved by the board of directors or other governing body
of the Participating Employer; provided, however, following the commencement of
any discussion with a third party that ultimately results in a Change in
Control, the Committee shall have no authority to approve the withdrawal of any
Participating Employer until such time as the Corporation and each affiliate or
Subsidiary (as appropriate) shall have fully performed all of their obligations
under the Plan with respect to all Participants, and shall have paid all
Severance Benefits under the Plan in full to all Participants.  The
Board may at any time remove a Participating Employer from participation in the
Plan by providing written notice to the Participating Employer that it has
approved removal; provided, however, following the commencement of any
discussion with a third party that ultimately results in a Change in Control,
the Board shall have no authority to remove or approve the withdrawal of any
Participating Employer until such time as the Corporation and each affiliate or
Subsidiary (as appropriate) shall have fully performed all of their obligations
under the Plan with respect to all Participants, and shall have paid all
Severance Benefits under the Plan in full to all Participants. The Board will
act in accordance with this Article pursuant to unanimous written consent or by
majority vote at a meeting.

      

       6.09          Effect on Other
Benefits

      

      Except as
otherwise provided herein, the Plan shall not affect any Participant’s rights or
entitlement under any other retirement or employee benefit plan offered to
him/her by the Corporation or an affiliate  or Subsidiary (as
appropriate) as of his/her Employment Termination.

      

      6.10           Successors

      

      The Plan
shall be binding upon any successor in interest of the Corporation or an
affiliate or Subsidiary (as appropriate) and shall inure to the benefit of, and
be enforceable by, a Participant’s assigns or heirs.

      
        
          
            28

          

           

        

        
           

           

        

        
           

        

      

      

      
        	
                6.11

              	
                Severability

              

      

      

      The
various provisions of the Plan are severable and any determination of invalidity
or unenforceability of any one provision shall not have any effect on the
remaining provisions.

      

      6.12           Construction

      

      In
determining the meaning of the Plan, words imparting the masculine gender shall
include the feminine and the singular shall include the plural, unless the
context requires otherwise.  Headings of sections and subsections of
the Plan are for convenience only and are not intended to modify or affect the
meaning of the substantive provisions of the Plan.

      

      6.13           References to Other Plans
and Programs

      

      Each
reference in the Plan to any plan, policy or program, the Plan or document of
the Corporation or an affiliate or Subsidiary, shall include any amendments or
successor provisions thereto without the necessity of amending the Plan for such
changes.

      

      
        	
                6.14  

              	
                Notices

              

      

      

      
        	
                (a)  

              	
                General.  Notices
      and all other communications contemplated by this Plan shall be in writing
      and shall be deemed to have been duly given when personally delivered or
      when mailed by U.S. registered or certified mail, return receipt requested
      and postage prepaid.   In the case of the Participant, (i)
      mailed notices shall be addressed to the Participant at the Participant’s
      home address which was most recently communicated to the Corporation in
      writing or (ii) in the case of a Participant who is an employee,
      distributed to the employee at his or her place of employment in
      compliance with 29 CFR Section 2520.104b-1(c).  In the case of
      the Corporation, mailed notices shall be addressed to its corporate
      headquarters, and all notices shall be directed to the attention of its
      General Counsel at J.C. Penney Corporation, Inc., 6501 Legacy Drive,
      Plano, Texas 75024.

              

      

      

      
        	
                (b)  

              	
                Notice of
      Termination.  Any notice of Summary Dismissal by the
      Corporation or by the Participant for Good Reason shall be communicated by
      a notice of termination to the other party given in accordance with this
      Section 6.14.   Such notice shall indicate the specific
      termination provision in this Plan relied upon, shall set forth in
      reasonable detail the facts and circumstances claimed to provide the basis
      for termination under the provision so indicated, and shall specify the
      Employment Termination date.

              

      

      
        
          
            29

          

           

        

        
           

        

         

      

      6.15           No Duty to
Mitigate

      

      The
Participant shall not be required to mitigate the amount of any payment
contemplated under this Plan, nor shall such payment be reduced by any earnings
that the Participant may receive from any other source.

      

      6.16           Employment
Taxes

      

      All
payments made pursuant to this Plan shall be subject to withholding of
applicable income and employment taxes.

      

      6.17           Governing
Law

      

      Except
to the extent that the Plan may be subject to the provisions of ERISA, the Plan
will be construed and enforced according to the laws of the State of Texas,
without giving effect to the conflict of laws principles
thereof.  Except as otherwise required by ERISA, every right of action
by an Associate with respect to the Plan shall be barred after the expiration of
three years from the date of termination of employment or the date of receipt of
the notice of denial of a claim for benefits or eligibility, if
earlier.  In the event ERISA's limitation on legal action does not
apply, the laws of the State of Texas with respect to the limitations of legal
actions shall apply and the cause of action must be brought no later than four
years after the date the action accrues.

       

      

      
        
          
            30

          

           

        

        
           

           

        

         

      

      APPENDIX
I

      

      Participating
Employers

      

      J.C.
Penney Corporation, Inc.

      

      J.C.
Penney Company, Inc.

      

      JCP
Publications Corp.

      

      JCP
Overseas Services, Inc.

      

      J.C.
Penney Puerto Rico, Inc.

      

      JCP
Logistics L. P.

      

      JCP Media
L.P.

      

      JCP
Procurement L.P.

      

      J.C.
Penney Private Brands, Inc.

      

      JCP Construction Services,
Inc.

      

      The Original Arizona Jean
Company

       

       

       

       

      31

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00140-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00140-of-00352.parquet"}]]