Document:

Exhibit 10(n)  

CBS EXCESS 401(k) PLAN
  (Amended and Restated as of December 31, 2005) 

Section 1.    Establishment and Purpose of the Plan.  

            1.1    Establishment.    The Viacom Excess 401(k) Plan was adopted as of April 1, 1984 as an
unfunded plan of voluntarily deferred compensation for the benefit of Participants. As of December 31, 2005, it is hereby renamed the CBS Excess 401(k) Plan. Any Eligible Employee who is
identified by the Company on or after August 28, 2002 as a reporting person for purposes of Section 16 of the Securities Exchange Act of 1934 ("Reporting Employee") or any employee of an
Employer who is eligible to participate in the Plan and whose securities may be attributable to a Reporting Employee for purposes of Section 16 of the Securities Exchange Act of 1934 shall no
longer be eligible to participate in this Plan, and shall instead be eligible to participate in the CBS Excess 401(k) Plan for Designated Senior Executives (the "Executive Excess Plan"). Any deferrals
made under the Plan by any Reporting Employee who was a participant in the Plan on August 28, 2002 and by any Reporting Employee (or any other Eligible Employee whose securities may be
attributable to a Reporting Employee) prior to the date he becomes a Reporting Employee (or the date his securities are attributable to a Reporting Employee) shall be transferred to the Executive
Excess Plan as of December 1, 2005 or, if later, as of the date he becomes a Reporting Employee (or the date his securities are attributable to a Reporting Employee). 

            1.2    Purpose.    The purpose of this Plan is to provide means by which an Eligible Employee may, in
certain circumstances, elect to defer receipt of a portion of his Compensation. The Plan also provides that the Company will, in certain instances, credit the Account of a Participant with an Employer
Match. 

Section 2.    Definitions.  

            The
following words and phrases as used in this Plan have the following meanings: 

            2.1    The
term "Account" shall mean a Participant's individual account, as described in Section 5 of the Plan. 

            2.2    The
term "Board of Directors" means the Board of Directors of the Company. 

            2.3    The
term "Bonus" means any cash bonus paid under the CBS Corporation Short-Term Incentive Plan and any other comparable annual cash bonus plan
sponsored by any Employer. 

            2.4    The
term "Committee" means the Retirement Committee appointed by the Board of Directors. The Committee may act on its own behalf or through the actions of
its duly authorized delegate. 

            2.5    The
term "Company" means CBS Corporation and its subsidiaries. 

            2.6    The
term "Compensation" means an Eligible Employee's annual compensation as defined in the CBS 401(k) Plan with the following modifications: (i) the
limitations imposed by Internal Revenue Code §401(a)(17) shall not be taken into account, and (ii) Bonuses earned for calendar years prior to January 1, 2002 shall not be
excluded. 

            2.7    A
"Participant" shall be deemed to have incurred a "Disability" or to be "Disabled" if the Participant (i) has been determined to be disabled by the
Social Security Administration, or (ii) is receiving benefits under the provisions of the long-term disability plan covering such Participant that is sponsored by or participated in
by the Participant's Employer. The date a Participant meets the definition of Disability shall be treated as the date he terminates employment for purposes of Section 5 of the Plan. 

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            2.8    The
term "Eligible Employee" means an employee of an Employer (i) for whom the sum of (a) the rate of annual base salary for a particular
year and (b) actual commissions received for the prior year, equals or is greater that the annual compensation limit in effect under Internal Revenue Code Section 401(a)(17) (as
adjusted from time to time by the Committee), and (ii) is designated by the Committee as an employee who is eligible to participate in the Plan. If an employee becomes an Eligible Employee in
any Plan Year, such employee shall remain an Eligible Employee for all future Plan Years; provided, however, that the Committee may terminate such employee's eligibility for the Plan if his annual
base salary as of January 1 of any Plan Year is less than the amount in clause (i) in effect for the Plan Year in which such employee initially became an Eligible Employee. In no event
shall any Reporting Employee be considered an Eligible Employee under the Plan on or after August 28, 2002. 

            2.9    The
term "Employer" means the Company and any affiliate or subsidiary that adopts the Plan on behalf of its Eligible Employees. 

            2.10    The
term "Employer Match" means the amounts credited to a Participant's Account with respect to a Participant's Excess Salary Reduction Contributions and
Excess Bonus Deferral Contributions, calculated using the rate of matching contributions under the CBS 401(k) Plan in effect at the time such Plan contributions are made. Effective January 1,
2002 for all Bonuses earned for calendar years beginning after December 31, 2001, Excess Bonus Deferral Contributions shall not be credited with an Employer Match. 

            2.11    For
all Bonuses earned for calendar years prior to January 1, 2002, the term "Excess Bonus Deferral Contributions" means the portion of the
Participant's Compensation attributable to a Bonus that he elects to defer under the terms of this Plan. Effective August 28, 2002 for all Bonuses earned on or after January 1, 2002, the
Plan shall no longer provide for Excess Bonus Deferral Contributions. Any Bonus Deferral Contribution election made under this Plan for the Bonus earned for the calendar year 2002 shall be deemed to
have been made under, and be recognized by, the CBS Bonus Deferral Plan, or the CBS Bonus Deferral Plan for Designated Senior Executives, as appropriate. 

            2.12    The
term "Excess Salary Reduction Contributions" means the portion of a Participant's Compensation, excluding any Bonus, earned during a Plan Year (after
such Participant has reached any Limitation) that he elects to defer under the terms of this Plan. 

            2.13    The
term "Investment Options" means the investment funds available to participants in the CBS 401(k) Plan, excluding the Self-Directed
Brokerage Account. 

            2.14    The
term "Joint Payment Option" means, in accordance with Section 5.2, (i) any payment option election made by a Participant in effect in
this Plan immediately prior to August 28, 2002, and (ii) any payment option election made on or after August 28, 2002. A Joint Payment Option shall apply to all amounts credited
to the Participant's Account in this Plan and his account in the CBS Bonus Deferral Plan, as well as any similar plan applicable to Reporting Employees. 

            2.15    The
term "Limitation" means the limitation on contributions to defined contribution plans under Section 415(c), on compensation taken into account
under Section 401(a)(17), or on elective deferrals under Section 401(k)(3) and Section 402(g) of the Internal Revenue Code of 1986. 

            2.16    The
term "Participant" means an Eligible Employee who elects to have Excess Salary Reduction Contributions or Excess Bonus Deferral Contributions made to
the Plan. 

            2.17    The
term "Plan" means the CBS Excess 401(k) Plan as set forth herein, as amended from time to time. 

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Section 3.    Participation.  

            3.1    Designation of Eligible Employees.    All employees who were Eligible Employees immediately prior
to August 28, 2002 will remain Eligible Employees, subject to Section 2.8. Beginning August 28, 2002, each month the Committee will designate in its sole discretion those
additional employees who satisfy the terms of paragraph 2.7 as eligible to participate in the Plan. 

            3.2    Election to Participate.    (a) An Eligible Employee must elect to participate in the
Plan. An Eligible Employee may elect, at any time after becoming eligible, to begin participation and to commence making Excess Salary Reduction Contributions during the Plan Year by filing an
election with the Committee in accordance with this Section 3 and the rules and regulations established by the Committee. Such election will be effective on a prospective basis beginning with
the payroll period that occurs as soon as administratively practicable following receipt of the election by the Committee. 

                    (b)    For
Bonuses earned for calendar years prior to January 1, 2002, an Eligible Employee could elect within 30 days of the date he became an
Eligible Employee to make an Excess Bonus Deferral Contribution with respect to any Bonus scheduled to be paid in the next succeeding calendar year. Prior to December 31 of each Plan Year, an
Eligible Employee could elect to make an Excess Bonus Deferral Contribution with respect to any Bonus scheduled to be paid in the second succeeding calendar year. For example, prior to
December 31, 1999 an Eligible Employee could make an Excess Bonus Deferral Contribution election with respect to any cash bonus scheduled to be paid in 2001 under the CBS Corporation
Short-Term Incentive Plan. 

            3.3    Amendment or Suspension of Election.    Participants may change (including, suspend) their
existing Excess Salary Reduction Contribution election under this Plan during the Plan Year by filing a new election in accordance with the prescribed administrative guidelines. Such new election will
be effective on a prospective basis beginning with the payroll period that occurs as soon as administratively practicable following receipt of the election by the Committee. A Participant will not be
permitted to make up suspended Excess Salary Reduction Contributions, and during any period in which a Participant's Excess Salary Reduction Contributions are suspended, the Employer Match to the Plan
will also be suspended. Any Excess Bonus Deferral Contribution election is irrevocable once made and is invalid if made beyond the dates prescribed in paragraph 3.2. 

            3.4    Amount of Elections.    (a) Each election filed by an Eligible Employee must specify the
amount of Excess Salary Reduction Contributions in a whole percentage between 1% and 15% of the Participants' Compensation, excluding any Bonus. 

                    (b)    For
all Bonuses earned for calendar years prior to January 1, 2002, each Bonus Deferral election filed by an Eligible Employee must have specified
the amount of Excess Bonus Deferral Contribution in a whole percentage between 1% and 15% of the Participant's applicable Bonus. 

                    (c)    For
Eligible Employees as of December 31, 1995, Compensation for Plan Year 1997 subject to Excess Salary Reduction Contributions and Excess Bonus
Deferral Contributions shall not exceed the greater of (i) $750,000, or (ii) such Eligible Employee's compensation, as determined by the Committee, for the 1995 Plan Year. For employees
who become Eligible Employees in 1996 or 1997, Compensation for Plan Years 1996 and 1997, if applicable, subject to Excess Salary Reduction Contributions and Excess Bonus Deferral Contributions shall
not exceed $750,000. 

Section 4.    Employer Match.  

                    An
Employer Match will be credited approximately every two weeks to a Participant's Account with respect to the eligible portion of Excess Salary Reduction Contributions
and, for Bonuses earned for calendar years beginning prior to January 1, 2002, Excess Bonus Deferral Contributions, of such Participant. The eligible portion of a Participant's Excess Salary
Reduction Contributions and the eligible portion of a Participant's Excess Bonus Deferral Contribution shall be limited to 5% of each contribution. For Eligible Employees as of December 31,
1995, 

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the
eligible portion of such Participant's Excess Salary Reduction Contributions and the eligible portion of such Participant's Excess Bonus Deferral Contribution for the 1997 Plan Year and each
subsequent year shall be based on Compensation up to an annual maximum equal to the greater of (i) $750,000, or (ii) such Eligible Employee's compensation, as determined by the
Committee, for the 1995 Plan Year. For employees who become eligible in 1996 and subsequent years, the eligible portion of a Participant's Excess Salary Reduction Contributions and the eligible
portion of a Participant's Excess Bonus Deferral Contribution shall be based on Compensation up to an annual maximum amount of $750,000. Notwithstanding the foregoing, for any Participant who is also
a participant in the new Viacom 401(k) Plan and either the new Viacom Excess 401(k) Plan or the new Viacom Excess 401(k) Plan for Designated Senior Executives after December 31, 2005, the
maximum amount of compensation with respect to which matching contributions will be made is limited to $375,000. 

Section 5.    Individual Account.  

            5.1    Creation of Accounts.    The Company will maintain an Account in the name of each Participant.
Each Participant's Account will be credited with the amount of the Participant's (i) Excess Salary Reduction Contributions, (ii) Excess Bonus Deferral Contributions for Bonuses earned
for calendar years prior to January 1, 2002, and (iii) Employer Match, if any, made in all Plan Years. 

            5.2    Joint Payment Account Option Election.    (a) Any Joint Payment Option defined in
Section 2.13(i) shall continue to apply until changed by the Participant in accordance with this Section 5. 

                    (b)    Any
Eligible Employee who first becomes a Participant on or after August 28, 2002 and who has not elected Joint Payment Option under
Section 4.2 of the CBS Bonus Deferral Plan shall elect a Joint Payment Option at the same time that the Participant files his initial election to commence participation in the Plan pursuant to
Section 3.2. Such Joint Payment Option shall continue to apply until changed by the Participant in accordance with this Section 5. 

                    (c)    A
Participant may elect to receive his entire Account under either of the following Joint Payment Options: (i) a single lump sum; or,
(ii) annual payments over a period of two, three, four or five years on or about January 31 beginning in the calendar year immediately following the end of the Plan Year in which the
Participant terminates employment. If no Joint Payment Option election is made in accordance with the terms of the Plan or under the CBS Bonus Deferral Plan, a Participant shall be deemed to have
elected to receive his Account in a single lump sum on or about January 31 of the calendar year immediately following the end of the Plan Year in which the Participant terminates employment. If
a Participant makes a Joint Payment Option election to receive payments in a single lump sum, such lump sum shall be payable on or about January 31 of the calendar year immediately following
the end of the Plan Year in which the Participant terminates employment, unless the Participant elects to be paid on or about January 31 of the second, third, fourth, or fifth calendar year
following the year in which the Participant terminates employment. If a Participant elects to receive annual payments over a period of two or more years, such annual payments shall be made in
substantially equal annual payments, unless the Participant designates, at the time of making his Joint Payment Option election, a specific percentage of his Account to be distributed in each year.
All specified percentages must be a whole multiple of 10% and the total of all designated percentages must be equal to 100%. 

                Example
1:    If a Participant elects (or is deemed to elect) a Joint Payment Option that provides for a lump sum payment and terminates employment in 2002, such
lump sum shall be paid on or about January 31, 2003. A Participant alternatively could designate January 31 of 2004, 2005, 2006 or 2007 in which to receive his lump sum. 

                Example
2:    If a Participant elects a Joint Payment Option that provides for annual payments over a period of four years and terminates employment in 2002, each
payment on or about January 31, 2003 through 2006 will be comprised of approximately 25% of the Participant's Account as of the Participant's date of termination. A Participant alternatively
could designate 10% of his Account to be distributed in January, 2003, 20% in January, 2004, 30% in January, 2005 and 40% in January 2006; or, any other combination of percentages that totals
100%. 

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                (d)    A
Participant may change his Joint Payment Option no more than three times over the course of his employment with the Company or any affiliate. A
Participant may change an existing Joint Payment Option only one time in any calendar year. Any change of a Participant's existing Joint Payment Option election made less than six months prior to the
Participant's termination of employment for any reason shall be null and void, and the Participant's last valid Joint Payment Option shall remain in effect. 

            5.3    Investments.    (a) All Excess Salary Reduction Contributions, Excess Bonus Deferral
Contributions and Employer Match, if any, will be credited through December 31st of the calendar year in which the Participant terminates employment with an amount equal to such
amount which would have been earned had such contributions been invested in the same Investment Options and in the same proportion as the Participant may elect, from time to time, to have his Salary
Reduction Contributions and Matching Employer Contributions invested under the CBS 401(k) Plan; or if no such election has been made, in the PRIMCO Stable Value Fund (or any successor fund). 

                (b)    If
a Participant elects (or is deemed to elect) a single lump sum Joint Payment Option payable in the first calendar year following the calendar year in
which the Participant terminates employment, no additional adjustments will be made to the Participant's Account after December 31st of the calendar year in which the Participant
terminates employment. If a Participant elects a single lump sum Joint Payment Option payable in the second, third, fourth or fifth calendar year following the calendar year in which the Participant
terminates employment, the Participant's Account shall be credited with earnings based on the rate of return in the PRIMCO Stable Value Fund (or any successor fund) beginning January 1st of the
calendar year following the year in which the Participant terminates employment and continuing through December 31st of the calendar year immediately preceding the calendar year
in which the single lump sum is paid. 

                (c)    If
a Participant elects annual payments, no additional adjustments will be made to any amount payable in the first calendar year following the year in
which the Participant terminates employment. For any annual payments made in the second, third, fourth or fifth year following the calendar year in which the Participant terminates employment, the
Participant's Account shall be credited with earnings based on the rate of return in the PRIMCO Stable Value Fund (or any successor fund) beginning January 1st of the calendar year following
the year in which the Participant terminates employment and continuing through December 31st of the calendar year immediately preceding the calendar year in which each payment is
made. 

                (d)    No
provision of this Plan shall require the Company or the Employer to actually invest any amounts in any fund or in any other investment vehicle. 

            5.4    Account Statements.    Each Participant will be given, at least annually, a statement showing
(i) the amount of all Contributions, (ii) the amount of Employer Match, if any, made with respect to his Account for such Plan Year, and (iii) the balance of the Participant's
Account after crediting Investments. 

Section 6.    Payment.  

            6.1    Payment on Account of Termination of Employment For Reasons Other Than Disability.    A
Participant (or a Participant's beneficiary) shall be paid the balance in his Account following termination of employment in accordance with the Joint Payment Option in effect with respect to the
Participant. 

            6.2    Payment on Account of Disability.    A Participant (or a Participant's beneficiary) shall be paid
the balance in his Account following the date he meets the definition of Disability in accordance with the Joint Payment Option in effect with respect to the Participant. If a Participant no longer
meets the definition of Disability and returns to work with an Employer, no further payments shall be made on account of the prior Disability, and distribution of his remaining Account shall be made
as otherwise provided in this Section 6 at the time of his subsequent termination of employment. 

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Section 7.    Nature of Interest of Participant.  

        Participation in this Plan will not create, in favor of any Participant, any right or lien in or against any of the assets of the Company or any Employer, and all
amounts of Compensation deferred hereunder shall at all times remain an unrestricted asset of the Company or the Employer. A Participant's rights to benefits payable under the Plan are not subject in
any manner to anticipation, alienation, sale, transfer, assignment, pledge, or encumbrance. All payments hereunder shall be paid in cash from the general funds of the Company or applicable Employer
and no special or separate fund shall be established and no other segregation of assets shall be made to assure the payment of benefits hereunder. Nothing contained in this Plan, and no action taken
pursuant to its provisions, shall create or be construed to create a trust of any kind, or a fiduciary relationship, between any Employer and a Participant or any other person, and the Company's and
each Employer's promise to pay benefits hereunder shall at all times remain unfunded as to the Participant. 

Section 8.    Hardship Distributions and Deferral Revocations.  

                A
Participant may request the Committee to accelerate distribution of all or any part of the value of his Account solely for the purpose of alleviating an immediate
financial emergency. For purposes of the Plan, such an immediate financial emergency shall mean an unanticipated emergency that is caused by an event
beyond the control of the Participant and which would result in severe financial hardship to the Participant if early distribution were not permitted. The Committee may request that the Participant
provide certifications and other evidence of qualification for such emergency hardship distribution as it determines appropriate. The decision of the Committee with respect to the grant or denial of
all or any part of such request shall be in the sole discretion of the Committee, whether or not the Participant demonstrates an immediate financial emergency exists, and shall be final and binding
and not subject to review. 

Section 9.    Beneficiary Designation.  

                A
Participant's beneficiary designation for this Plan will automatically be the same as the Participant's beneficiary designation recognized under the CBS 401(k) Plan,
unless a separate Designation of Beneficiary Form for this Plan has been properly filed. 

Section 10.    Administration.  

            10.1    Committee.    This Plan will be administered by the Committee, the members of which will be
selected by the Board of Directors. 

            10.2    Powers
of the Committee.    The Committee's powers will include, but will not be limited to, the power: 

                        (i)    to
determine who are Eligible Employees for purposes of participation in the Plan; 

                        (ii)    to
interpret the terms and provisions of the Plan and to determine any and all questions arising under the Plan, including without limitation, the right to remedy
possible ambiguities, inconsistencies, or omissions by a general rule or particular decision; 

                        (iii)    to
adopt rules consistent with the Plan; and 

                        (iv)    to
approve certain amendments to the Plan. 

            10.3    Claims Procedure.    The Committee shall have the exclusive right to interpret the Plan and to
decide any and all matters arising thereunder. In the event of a claim by a Participant as to the amount of any distribution or method of payment under the Plan, within 90 days of the filing of
such claim, unless special circumstances require an extension of such period, such person will be given notice in writing of any denial, which notice will 

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set
forth the reason for the denial, the Plan provisions on which the denial is based, an explanation of what other material or information, if any, is needed to perfect the claim, and an explanation
of the claims review procedure. The Participant may request a review of such denial within 60 days of the date of receipt of such denial by filing notice in writing with the Committee. The
Participant will have the right to review pertinent Plan documents and to submit issues and comments in writing. The Committee will respond in writing to a request for review within 60 days of
receiving it, unless special circumstances require an extension of such period. The Committee, at its discretion, may request a meeting to clarify any matters deemed appropriate. 

            10.4    Finality of Committee Determinations.    Determinations by the Committee and any interpretation,
rule, or decision adopted by the Committee under the Plan or in carrying out or administering the Plan shall be final and binding for all purposes and upon all interested persons, their heirs, and
personal representatives. 

            10.5    Severability.    If a provision of the Plan shall be held illegal or invalid, the illegality or
invalidity shall not affect the remaining parts of the Plan, and the Plan shall be construed and enforced as if the illegal or invalid provision had not been included in the Plan. 

            10.6    Governing Law.    The provisions of the Plan shall be governed by and construed in accordance
with the laws of the State of New York, to the extent not preempted by the laws of the United States. 

            10.7    Gender.    Wherein used herein, words in the masculine form shall be deemed to refer to females
as well as males. 

Section 11.    No Employment Rights.  

                No
provisions of the Plan or any action taken by the Company, the Board of Directors, or the Committee shall give any person any right to be retained in the employ of any
Employer, and the right and power of the Company to dismiss or discharge any Participant is specifically reserved. 

Section 12.    Amendment, Suspension, and Termination.  

                The
Retirement Committee shall have the right to amend the Plan at any time, unless provided otherwise in the Company's governing documents. The Board of Directors shall
have the right to suspend or terminate the Plan at any time. No amendment, suspension or termination shall, without the consent of a Participant, adversely affect such Participant's rights in his
account. In the event the Plan is terminated, the Committee shall continue to administer the Plan in accordance with the relevant provisions thereof. 

7Exhibit 10(o)  

CBS RETIREMENT EXCESS PENSION PLAN
  (Amended and Restated as of December 31, 2005) 

Section 1. Effective Date.  

        The Excess Pension Plan for Certain Employees of Viacom International Inc. was adopted as of January 1, 1989, restated as of January 1, 1996,
and renamed the Viacom Excess Pension Plan as of January 1, 2003. As of December 31, 2005, it is hereby renamed the CBS Retirement Excess Pension Plan. 

Section 2. Purpose.  

        The purpose of this Plan is to provide for the payment of certain pension and pension-related benefits to certain employees so that the total pension and
pension-related benefits of such employees can be determined on the same basis as is applicable to all other employees of CBS Corporation and its subsidiaries (hereinafter called "the Company"). The
creation of this Plan was made necessary by certain benefit limitations imposed on the CBS Retirement Plan (hereinafter called the "Basic Plan") by Section 401(a)(17) and Section 415 of
the Internal Revenue Code (the "Code") of 1986, as amended; the Employee Retirement Income Security Act of 1974; and related legislation. 

Section 3. Administration.  

        This Plan shall be administered by the Retirement Committee appointed by the Board of Directors (hereinafter called "the Committee") which shall administer it in
a manner consistent with the administration of the Basic Plan, except that this Plan shall be administered as an unfunded plan that is not intended to meet the qualification requirements of
Section 401(a) of the Code. The Committee's decisions in all matters involving the interpretation and application of this Plan shall be final. The Committee may act on its own behalf or through
the actions of its duly authorized representative. 

        The
Committee shall be the final review committee under the Plan, with the authority to determine conclusively for all parties any and all questions arising from the administration of
the Plan, and shall have sole and complete discretionary authority and control to manage the operation and administration of the Plan, including, but not limited to, the determination of all questions
relating to eligibility for participation and benefits, interpretation of all Plan provisions, determination of the amount and kind of benefits payable to any participant, spouse or beneficiary, and
construction of disputed or doubtful terms. Such decisions shall be conclusive and binding on all parties and not subject to further review. 

Section 4. Eligibility.  

        Employees who are eligible for benefits under the Plan are those Employees who are (i) Participants in the Basic Plan and whose annual base salary and
commissions payable at a rate equal to or in excess of the annual compensation limit in effect under Section 401(a)(17) of the Code, and (ii) are designated by the Committee as an
employee eligible to participate in the Plan. If an Employee becomes an eligible Employee in any Plan Year, such Employee shall remain an eligible Employee for all future Plan Years. 

        For
purposes of this Plan, "Compensation" means the total compensation taken into account under the Basic Plan (without regard to the limitations of Section 401(a)(17) of the Code
and the regulations thereunder) plus any deferrals under any non-qualified deferred compensation plan maintained by the Company, including bonus deferrals under any such plan.
Notwithstanding the foregoing, effective for the year ending December 31, 1988, Compensation paid to Frederick Schneier shall include amounts deemed received by him as a result of the transfer
to him of a portion of the Company's equity interest in certain real property located at 1277 South Beverly Glen Boulevard, Unit 402, Los Angeles, California 90224. 

        An
eligible Employee's Compensation under this Plan shall be subject to a maximum annual Compensation of $750,000. For Employees eligible as of December 31, 1995, the maximum
annual Compensation for the 1996 Plan Year and each subsequent Plan Year shall be the Employee's Compensation under the Plan for the 1995 Plan 

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Year.
Notwithstanding the foregoing, for any Employee who is also a participant in the new Viacom Pension Plan and the new Viacom Excess Pension Plan after December 31, 2005, the maximum amount
of Compensation under this Plan is limited to $375,000. 

        In
no event shall an Employee who is not entitled to benefits under the Basic Plan be eligible for a benefit under this Plan. 

Section 5. Amount of Benefit.  

        The benefits payable to an eligible Employee or his beneficiary(ies) under this Plan shall equal the excess, if any, of: 

        (a)
the benefits which would have been paid to such Employee, or on his behalf to his beneficiary(ies), under the Basic Plan, if the provisions of such Plan were administered without
regard to the limitations required by Code Sections 401(a)(17) and 415 and by including all Compensation (as defined in Section 4 above) earned by such Employee, over 

        (b)
the benefits which are payable to such Employee or on his behalf to his beneficiary(ies) under the Basic Plan. 

        (c)
In determining the benefit of any eligible Employee who prior to January 1, 1996 was a participant in the Paramount Communications Inc. Retirement Plan, such eligible
Employee shall not be credited with any Benefit Service prior to January 1, 1996. 

Section 6. Payment of Benefits.  

        Payment of benefits under this Plan shall be coincident with and in the same form and manner as the payment of the limited benefit payments made to the Employee
or on his behalf to his beneficiaries under the Basic Plan. 

Section 7. Employees' Rights.  

        An Employee's rights under this Plan, including his rights to vested benefits, shall be the same as his rights under the Basic Plan, except that he shall not be
entitled to any payments from the Pension Trust maintained under said Plan on the basis of any benefits to which he may be entitled under this Plan. Benefits under this Plan shall be payable from the
general assets of the Company. 

Section 8. Amendment and Discontinuance.  

        The Company expects to continue this Plan indefinitely. However, the Board of Directors shall have the right to amend, suspend or terminate the Plan at any time,
if, in its sole judgment, such a change is deemed necessary or desirable. The Retirement Committee shall have the right to amend the Plan at any time, unless provided otherwise in the Company's
governing documents. 

        However,
if the Board of Directors or the Committee should amend the Plan, or if the Board of Directors should suspend or terminate the Plan, the Company shall be liable for the lesser
of: 

        (a)
any benefits accrued under this Plan (determined on the basis of each Employee's presumed termination of employment as of the date of such amendment or discontinuance) as of the date
of such action; or 

        (b)
any benefits which would have been accrued under this Plan up to the date of the actual termination of employment, if this Plan had remained in existence until such time. 

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