Document:

Retirement Plan for Canadian Salaried Employees

 Exhibit 4.3 
 Kraft Canada Inc. 
 Kraft Canada Inc. Retirement Plan for Canadian
Salaried 
 Employees 
 Amended and Restated as of January 1, 2011 
 Canada Revenue Agency and

 Financial Services Commission of Ontario 
 Registration No. 0214668 

			
	Kraft Canada Inc.	  	
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	i

  

Table of Contents 
  

					
	PART 1—GENERAL PROVISIONS	  			
		
	 ARTICLE 1—INTRODUCTION
	  	 	1	  
		
	 ARTICLE 2—CONSTRUCTION, INTERPRETATION AND DEFINITIONS
	  	 	6	  
		
	 ARTICLE 3—MEMBERSHIP
	  	 	19	  
		
	 ARTICLE 4—RETIREMENT DATES
	  	 	22	  
		
	 ARTICLE 5—CONTRIBUTIONS AND FUNDING
	  	 	23	  
		
	 ARTICLE 6—PROTECTION OF BENEFITS
	  	 	28	  
		
	 ARTICLE 7—AMENDMENT OR DISCONTINUANCE
	  	 	30	  
		
	 ARTICLE 8—DISCLOSURE
	  	 	33	  
		
	 ARTICLE 9—ADMINISTRATION
	  	 	35	  
		
	 ARTICLE 10—GENERAL PROVISIONS
	  	 	36	  
		
	PART 2—DEFINED CONTRIBUTION PROVISIONS	  			
		
	 ARTICLE 1—MEMBER CONTRIBUTIONS
	  	 	40	  
		
	 ARTICLE 2—COMPANY CONTRIBUTIONS
	  	 	43	  
		
	 ARTICLE 3—MAXIMUM CONTRIBUTIONS
	  	 	45	  
		
	 ARTICLE 4—DC ACCOUNT
	  	 	46	  
		
	 ARTICLE 5—RETIREMENT BENEFITS
	  	 	48	  
		
	 ARTICLE 6—DEATH BENEFITS
	  	 	50	  

  

			
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 Table of Contents 

(Continued) 
  

					
	 ARTICLE 7—TERMINATION OF EMPLOYMENT
	  	 	52	  
		
	ARTICLE 8—TRANSFERS OF EMPLOYMENT	  	 	53	  
		
	PART 3—DEFINED BENEFIT PROVISIONS	  			
		
	 ARTICLE 1—CREDITED SERVICE
	  	 	56	  
		
	 ARTICLE 2—MEMBER REQUIRED CONTRIBUTIONS
	  	 	59	  
		
	 ARTICLE 3—RETIREMENT INCOME FORMULAE
	  	 	62	  
		
	 ARTICLE 4—AMOUNT OF RETIREMENT INCOME
	  	 	64	  
		
	 ARTICLE 5—PAYMENT OF RETIREMENT BENEFITS
	  	 	70	  
		
	 ARTICLE 6—DEATH BENEFITS
	  	 	73	  
		
	 ARTICLE 7—TERMINATION OF EMPLOYMENT
	  	 	76	  
		
	 ARTICLE 8—DISABILITY BENEFITS
	  	 	78	  
		
	 ARTICLE 9—RELATED EMPLOYER BENEFIT LIMITATIONS
	  	 	80	  
		
	 ARTICLE 10—TRANSFER OF EMPLOYMENT
	  	 	82	  
		
	 ARTICLE 11—TRANSFERS OF FUNDS
	  	 	84	  
		
	APPENDIX A—SCHEDULE 1 TO PART 3—PLAN A	  			
		
	APPENDIX A—SCHEDULE 2 TO PART 3—PLAN B	  			
		
	APPENDIX A—SCHEDULE 3 TO PART 3—PLAN C	  			
		
	APPENDIX A—SCHEDULE 4 TO PART 3—PLAN D	  			

  

			
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 Table of Contents 

(Continued) 
  

			
	APPENDIX A—SCHEDULE 5 TO PART 3—PLAN E	  	
		
	APPENDIX A—SCHEDULE 6 TO PART 3—OPTIONAL PENSION PLAN MEMBERS	  	
		
	APPENDIX B—PROVINCIAL PROVISIONS—ALBERTA	  	
		
	APPENDIX C—PROVINCIAL PROVISIONS—BRITISH COLUMBIA	  	
		
	APPENDIX D—PROVINCIAL PROVISIONS—MANITOBA	  	
		
	APPENDIX E—PROVINCIAL PROVISIONS—NEW BRUNSWICK	  	
		
	APPENDIX F—PROVINCIAL PROVISIONS—NEWFOUNDLAND	  	
		
	APPENDIX G—PROVINCIAL PROVISIONS—NOVA SCOTIA	  	
		
	APPENDIX H—PROVINCIAL PROVISIONS—QUEBEC	  	

  

			
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 Part 1—General Provisions 
 Article 1—Introduction 
  

	1.01	This document constitutes the Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees (the “Plan”) as amended and restated herein as of
January 1, 2011. 

  

	1.02	The purpose of this amendment and restatement is to: 

  

	 	(a)	incorporate all amendments to date; 

  

	 	(b)	close eligibility for membership under the DB Provisions of the Plan for all eligible Employees hired after December 31, 2010; 

 

	 	(c)	add new DC Provisions for all eligible Employees hired or re-hired on and after January 1, 2011; 

 

	 	(d)	close eligibility for membership under the Optional Pension Plan referenced in Appendix A, Schedule 6 for all eligible Employees hired or re-hired after
December 31, 2010; 

  

	 	(e)	clarify certain administrative provisions of the Plan; and 

  

	 	(f)	comply with amendments to Applicable Pension Laws and Revenue Rules. 

  

	1.03	The primary purpose of the Plan is to provide retirement income and related benefits for eligible Employees of Company who are employed on and after the Effective Date.
It amends and restates the Kraft General Foods Canada Inc. Retirement Plan for Canadian Salaried Employees effective January 1, 1988 with respect to eligible salaried employees and, as such, the Plan incorporates and preserves the entitlements
and benefits accrued prior to the Effective Date under the Prior Plan to the extent permitted by the Revenue Rules. All assets accumulated and liabilities established under the Prior Plan are therefore assumed by the Plan. 

  

			
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	1.04	The Plan as contained herein shall be applicable to Members who are in the employment of the Company on or after January 1, 2011. Benefits in respect of a Member
whose employment ceased prior to January 1, 2011 shall be determined in accordance with the terms of the Plan at the time of such cessation of employment, except as required by Applicable Pension Laws and Revenue Rules, and as specifically
provided herein. 

  

	1.05	The Plan is intended to be a pension plan accepted for registration under Applicable Pension Laws and Revenue Rules. The Plan shall be designed, written and
administered to comply with the requirements of Applicable Pension Laws and Revenue Rules. If the Plan fails to comply with such requirements, the Company may in its absolute discretion amend the Plan to comply with such requirements or terminate
the Plan. 

  

	    	Any amendment to the Plan is conditional upon acceptance for registration under both Applicable Pension Laws and Revenue Rules, and may be modified or withdrawn by the
Company, in its sole and absolute discretion, if the amendment is not accepted for registration under either Applicable Pension Laws or Revenue Rules. 

 History of the Plan 
  

	1.06	The Plan has been amendment many times over the years. The main purposes of the amendments are as follows: 

 

	 	(a)	Amendment as of January 1, 1992: To comply with amendments requested by the Revenue Canada for compliance with Revenue Rules, to incorporate revised Company policy
with respect to foreign transfers of employment and to clarify certain provisions of the Plan for greater certainty in the administration of the Plan. 

  

	 	(b)	Amendment as of January 1, 1995: To reflect changes to the administrative rules of the Group Retirement Savings Plan. 

 

	 	(c)	Amendment as of January 20, 1995: To reflect the new name of the Company. 

 

	 	(d)	Amendment as of May 1, 1995: To reflect the termination of contributions, credited service and benefit accruals under the Plan for unionized Maison Montreal
employees as of May 1, 1995. 

  

	 	(e)	Amendment as of January 1, 1997: To comply with changes in Revenue Rules. 

  

			
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	 	(f)	Amendments as of June 5, 1997: To comply with changes in Quebec pension legislation. 

 

	 	(g)	Amendments as of January 1, 1992: To comply with provisions with respect to postponed retirement for a Quebec Member and the provisions with respect to the refund
of excess contributions, to add the definition of Early Retirement Eligibility Service and to incorporate the definition of Spouse for New Brunswick. 

  

	 	(h)	Amendments as of June 5, 1997 and January 1, 1998: To reflect additional provisions applicable to a Quebec Member. 

 

	 	(i)	Amendment as of December 8, 1998: To modify the definition of Spouse. 

 

	 	(j)	Amendment as of October 1, 1999: To reflect changes to the definitions of Average Earnings-3 and Employee, and to reflect increases to the bridge benefit payable
to a Plan E Member. 

  

	 	(k)	Amendment as of January 1, 2000: To reflect changes to the Group Retirement Savings Plan and to extend the limit on foreign service to five (5) years.

  

	 	(l)	Amendment as of March 3, 2000: To reflect, for Ontario, changes to the commutation provisions relating to shortened life expectancy and to modify the definition of
Spouse for an Ontario Member. 

  

	 	(m)	Amendment as of July 28, 2000: To modify the definition of Spouse for a British Columbia Member. 

 

	 	(n)	Amendment as of January 1, 2001: To reflect, for all provinces, immediate vesting upon joining the Plan and entitlement to the pre-retirement indexation of
post-2000 pensions prescribed by new Quebec pension legislation and to reflect, for a Quebec Member, additional new provisions prescribed by new Quebec pension legislation. 

 

	 	(o)	Amendment as of June 4, 2001: To incorporate the definition of Spouse for Nova Scotia. 

  

			
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	 	(p)	Amendment as of July 6, 2001: To incorporate the definition of Spouse for Saskatchewan. 

 

	 	(q)	Amendment as of September 4, 2001: To include emergency leave in the definition of Continuous Service and Credited Service. 

 

	 	(r)	Amendment as of December 13, 2001: To incorporate the definition of Spouse for Newfoundland. 

 

	 	(s)	Amendment as of January 1, 2002: To incorporate the definition of Spouse for Manitoba. 

 

	 	(t)	Amendment as of June 24, 2002: To reflect the civil union provisions in the definition of Spouse for a Quebec Member. 

 

	 	(u)	Amendment as of January 1, 2003: To reflect changes to the Group Retirement Savings Plan and to modify the definition of employee to reflect membership eligibility
for former employees of Nabisco Ltd. 

  

	 	(v)	Amendment as of June 1, 2003: To modify the definition of Spouse for an Alberta Member. 

 

	 	(w)	Amendment as of July 31, 2003: To reflect changes to the Group Retirement Savings Plan. 

 

	 	(x)	Amendment as of June 30, 2004: To modify the definition of Spouse for a Manitoba Member. 

 

	 	(y)	Amendment as of June 1, 2005: To reflect changes to the pre-retirement death benefit payable in respect of a Saskatchewan Member to comply with legislative
changes. 

  

	 	(z)	Amendment as of October 1, 2005: To remove references to the Pension Administration Board. 

  

			
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	1.08	Effective January 13, 2006, pursuant to Cangro Agreement, 6494536 Canada Inc. has agreed to purchase the grocery business of the Company, excluding the beverage
division. Those Members who were accruing benefits in the Plan as at January 13, 2006, or such later date as provided in the Cangro Agreement, and who became employed by 6394536 Canada Inc. shall cease accruing benefits, making Required
Contributions and making OPP Member Contributions under the Plan. Benefits in respect of Members reporting for work at an establishment in Ontario or Nova Scotia shall become payable upon the earlier of such Member’s termination of employment
with 6494536 Canada Inc. and its successors, retirement from employment with 6494536 Canada Inc. and its successors of the Member’s death. Benefits in respect of Alberta Members and Quebec Members are payable upon their termination of
employment with the Company in accordance with the regular terms of the Plan, except as specifically modified. The benefit payable in accordance with the terms of the Plan shall be bases on Average Earnings-3, Average Earnings-5, YMPE Average and
Credited Service, all determined as of January 13, 2006, or such later date as provided in the Cangro Agreement. The period of membership in 6494536 Canada Inc.’s registered pension plan shall be included under the Plan for purposes of
determining entitlement to benefits under the Plan. 

  

	    	Effective January 1, 2007, the Company amended the Plan to increase the matching OPP contributions. In addition, the Company amended the Plan for employees hired
on and after January 1, 2007 to change the early retirement reduction factors, to remove the bridge benefit and to change the normal form of payment for members with a spouse at retirement. 

 

	1.09	The Company amended the Plan effective November 15, 2007 to provide enhanced benefits to members affected by the closure of the Coburg Plant and the Scarborough
Plant. 

  

	1.10	The Company amended the Plan effective October 2, 2008 to provide enhanced benefits to members affected by the closure of the Vancouver Dickson Plant.

  

			
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 Article 2—Construction, Interpretation and Definitions 

 

	2.01	This document, as it may be amended from time to time, constitutes the Plan. No statement in any other document or communication, whether or not such document or
communication is required by Applicable Pension Laws or Revenue Rules, shall create or confer any right or obligation other than as set out in this document or otherwise as required by Applicable Pension Laws or Revenue Rules, nor may any such
document or communication be used or relied upon to interpret or vary any terms or provisions of the Plan. 

  

	2.03	The Plan shall be construed in accordance with the laws of the Province of Ontario. 

 

	2.04	All amounts payable under the Plan are stated and shall be paid in the lawful currency of Canada. If an amount of benefit or earnings entering into the computation of
any benefit or contribution hereunder is expressed in a currency other than that of Canada, such amount shall be converted to Canadian currency prior to such computation, based upon exchange rates established by the Company.

  

	2.05	Each provision of the Plan is distinct and severable, and if any provision of the Plan or part thereof is determined to be void or unenforceable in whole or in part,
such determination shall not affect the validity or enforcement of any other provision or part thereof. 

  

	2.06	Headings wherever used herein are for reference purposes only, and do not limit or extend the meaning of any of the Plan’s provisions. 

 

	2.07	Sections in the Plan text containing footnotes are not applicable, or are applicable only as modified in the Appendices for Members who are employed outside of Ontario.

  

			
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 Definitions 
 In the Plan, the following terms shall, unless the context clearly indicates otherwise, have the following meanings: 
  

	2.08	“Actuarial(ly) Equivalent” means a benefit of equivalent value, but of different form of payment to a specified benefit, as determined on a basis of
calculation adopted by the Company on the advice of the Actuary and in effect on the date such determination is being made. Notwithstanding the foregoing, the Company may adopt a basis that eases the administration of the Plan, including the use of
unisex factors, provided that such basis is not precluded by Applicable Pension Laws or Revenue Rules. 

  

	2.09	“Actuary” means an individual from time to time appointed by the Company to carry out actuarial valuations and provide such actuarial advice and services as
may be required from time to time for the purposes of the Plan. The Actuary shall at all times be a person who is a Fellow of the Canadian Institute of Actuaries. 

 

	2.10	“Applicable Pension Laws” means the Pension Benefits Act (Ontario) and any regulation pursuant thereto and any amendments or substitutes therefor as well as
any similar statute applicable to the Plan or an Employee or Member of the Plan and any regulation pursuant thereto adopted by the federal or any provincial government. 

 

	2.11	“Beneficiary” means the person last designated by the Member, pursuant to Section 10.01, to receive any benefit payable to a Beneficiary under the Plan
in the event of the death of the Member, according to the provisions of Article 6 of Part 2 or Article 6 of Part 3 or, in the absence of an effective designation of a Beneficiary, the estate of the Member. 

 

	2.12	“Board” means the board of directors of the Company. 

  

	2.13	“Canada/Quebec Pension Plan Benefit” means the annual amount, as determined by the Company, which reflects the retirement income that would be payable to a DB
Member under the terms of the Canada Pension Plan or the Quebec Pension Plan, whichever is applicable, calculated as if the Member had attained age sixty-five (65) on his Date of Determination and had spent his entire working lifetime with the
Company. For purposes of this calculation, it is assumed that the Canada/Quebec Pension Plan Benefit is based on the Member’s Earnings in the 3-year period preceding his Date of Determination. 

  

			
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	2.14	“Cangro Agreement” shall mean the asset purchase agreement between the Company and 152999 Canada Inc. and 6494536 Canada Inc., dated as of December 31,
2005, in which 6494536 Canada Inc. has agreed to purchase the grocery business of the Company and 152999 Canada Inc., excluding the beverage division. 

  

	2.15	“Cangro Member” shall mean a Member who was accruing benefits under the Plan and who become employed by 6494536 Canada Inc. pursuant to the Cangro Agreement.

  

	2.16	“Company” means Kraft Canada Inc. and any successor corporation, whether by amalgamation, merger or otherwise. Prior to January 20, 1995,
“Company” means Kraft General Foods Canada Inc. 

  

	2.17	“Company Basic Contributions” means the contributions made by the Company in respect of a DC Member pursuant to Section 2.01 of Part 2.

  

	2.18	“Company Matching Contributions” means the contributions made by the Company in respect of a DC Member pursuant to Section 2.02 of Part 2.

  

	2.19	“Continuous Service” means: 

  

	 	(a)	the period of uninterrupted, regular, full-time or part-time employment of a Member with the Company, beginning with the date on which he was last employed by the
Company, or any predecessor corporation or division acquired by the Company or any other corporation associated with the Company, and ending on the earliest of: 

 

	 	(i)	his ceasing to be employed by the Company or any other corporation associated with the Company; 

 

	 	(ii)	his death; 

  

	 	(iii)	his Retirement Date; 

  

			
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	 	(iv)	the discontinuance of the Plan without immediate substitution of a successor registered pension plan. 

 

	 	(b)	The following periods shall be included in the computation of a Member’s Continuous Service and shall not constitute an interruption of employment:

  

	 	(i)	lay-off provided that the Member does not elect to receive benefits in accordance with Article 5 or 7 or Part 2 or Articles 4 or 10 of Part 3 and the period of lay-off
does not exceed one year, or such longer period as required under Applicable Pension Laws; 

  

	 	(ii)	leave of absence for such period as may be duly authorized by the Company, including leave on account of sickness, accident, emergency, maternity or parenting, provided
that such leave does not exceed a period of twenty-four (24) months; 

  

	 	(iii)	Total Disability; 

  

	 	(iv)	a period of disability in respect of which the Member qualified for benefits under the applicable provincial workers’ compensation program, but does not qualify
for benefits under the Company’s long-term disability income plan; 

  

	 	(v)	in the event of a national emergency, the Member’s joining the Canadian Armed Forces or engaging full-time in national service work for Canada;

  

	 	(vi)	uninterrupted employment as a full-time or part-time employee of a foreign or non-participating subsidiary or affiliate of the Company; and 

 

	 	(vii)	for Cangro Members, periods of unbroken service with 6494536 Canada Inc. and its successors unless such Member has received benefits as permitted under Applicable
Pension Laws. 

  

			
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 To the extent that periods are included in Credited Service by virtue of paragraph 1.02
(c) of Part 3, then such periods shall be included in Continuous Service. Continuous Service shall recognize periods of service under the Kraft Canada Inc. Retirement Plan for Mini-Dessert Division Employees, Registration No. 0983023 for those
Members who had benefits payable under the full-windup of such pension plan as of December 31, 2009 and elected to transfer the value of such benefit to the Plan. 
  

	2.20	“Contributory Member” means a DB Member who elected to make Required Contributions prior to January 1, 1987 under the DB Provisions.

  

	2.21	“Contributory Service” means the service of a Contributory Member used to determine the amount of benefits for which a Contributory Member is eligible under
the DB Provisions of the Plan. Contributory Service means the years and fractions thereof of Credited Past Service during which the Member made Required Contributions. For a Member who has elected to become a Contributory Member, such period shall
include the twelve (12) month period prior to his becoming a Member and any other period classified as Contributory Service under the Prior Plan. Contributory Service shall also include any period prior to January 1, 1987 for which the
Member had elected to make up Required Contributions. With respect to a Melrose/Dickson Member, Contributory Service shall include service credited under the Melrose/Dickson Prior Plan. 

 

	2.22	“Credited Service” means the service of a Member, as defined in Article 1 of Part 3, used to determine the amount of benefits for which a Member is eligible,
and equals the sum of the Member’s Credited Past Service, Credited Plan A Service, Credited Plan B Service, Credited Plan C Service, Credited Plan D Service and Credited Plan E Service where: 

 

	 	(a)	“Credited Past Service” means the portion of the Member’s Credited Service prior to January 1, 1987. With respect to a Melrose/Dickson Member, such
service shall include service credited under the Melrose/Dickson Prior Plan. 

  

	 	(b)	“Credited Plan A Service” means the portion of a Member’s Credited Service on and after January 1, 1987 during which he was a Plan A Member.

  

	 	(c)	“Credited Plan B Service” means the portion of a Member’s Credited Service on and after January 1, 1987 during which was a Plan B Member. With
respect to a Melrose/Dickson Member, such service shall include service credited between January 1, 1987 and September 4, 1987 under the Melrose/Dickson Prior Plan. 

  

			
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	 	(d)	“Credited Plan C Service” means the portion of a Member’s Credited Service on and after January 1, 1991 during which he was a Plan C Member.

  

	 	(e)	“Credited Plan D Service” means the portion of a Member’s Credited Service on and after January 1, 1991 during which he was a Plan D Member.

  

	 	(f)	“Credited Plan E Service” means the portion of a Member’s Credited Service on and after January 1, 1991 during which he was a Plan E Member.

  

	2.23	“Date of Determination” means the date as of which a benefit is to be calculated under the Plan, as specified in each relevant Section, and being one of the
following: 

  

	 	(a)	a Member’s Retirement Date, 

  

	 	(b)	a Member’s date of termination of employment; 

  

	 	(c)	a Member’s date of death; and 

  

	 	(d)	the date of amendment or discontinuance of the Plan or the date of consolidation or merger of the Plan with another registered pension plan. 

 

	2.24	“DB Account” means the account established in accordance with paragraph 5.04(b) of Part 1. 

 

	2.25	“DB Member” means a Member who is accruing Credited Service under the DB Provisions. 

 

	2.26	“DB Provisions” means the defined benefit provisions of the Plan, as described under Part 3 of the Plan. 

 

	2.27	“DC Account” means the account established pursuant to Section 4.01 of Part 2. 

 

	2.28	“DC Member” means a Member who is not a DB Member and who joins the Plan in accordance with Section 3.03. 

  

			
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	2.29	“DC Provisions” means the defined contribution provisions of the Plan, as described under Part 2 of the Plan. 

 

	2.30	“Early Retirement Date” means the date of a Member’s actual retirement determined in accordance with Section 4.02. 

 

	2.31	“Early Retirement Eligible Member” means either a Member who became a Member prior to 1991 or a Member who became a after 1990 and was last hired by the
Company prior to January 1, 2007 and who, at the Date of Determination, has completed at least fifteen (15) years of Continuous Service and whose age plus Continuous Service equals at least sixty (60) years. 

 

	2.32  (a)	“Earnings” means for the purposes of a DB Member the amount of regular remuneration, including base salary and one-half (1/2) of an Annual Performance
Award, received from and determined by the Company. Notwithstanding the above, for calendar years after 1990, Earnings shall include overtime pay, bonuses and premium pay, but shall exclude prizes or awards in cash or otherwise. For the purposes of
a DC Member, Earnings shall mean the annual base salary, including regular incentive payments, overtime and premium pay and excluding long-term incentive awards, prizes or additional awards in cash or otherwise. 

 

	 	(b)	“Average Earnings-5” means the annual average of a DB Member’s Earnings during the sixty (60) consecutive months out of the last ten (10) years
of employment, during which such Earnings were highest or, where the Member’s Continuous Service is less than five (5) years, the annual average of the Member’s Earnings during the Member’s Continuous Service. For a part-time
Employee, the average is computed using the equivalent full-time service performed during the averaging period. 

  

	 	(c)	“Average Earnings-3” on any date means the annual average of a DB Member’s Earnings in the thirty-six (36) consecutive calendar months of employment
immediate preceding such date or, if higher, in the three (3) calendar years of highest Earnings of the last ten (10) calendar years of employment immediately preceding such date. 

  

			
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	 	    	Notwithstanding the foregoing, for any Date of Determination on or after October 1, 1999, “Average Earnings-3” means the annual average of the DB
Member’s Earnings in the thirty-six (36) consecutive calendar months of employment immediate preceding such date or, if higher, in the three (3) calendar years of employment prior to the Date of Determination which produce the highest
average. 

  

	 	    	Where the Member’s Continuous Service is less than thirty-six (36) consecutive months, “Average Earnings-3” means the annual average of the DB
Member’s Earnings during the Member’s Continuous Service. For a part-time Employee, the average is computed using the equivalent full-time service performed during the average period. 

 

	 	    	Notwithstanding the above, in the case of a Cangro Member, Average Earnings-3 and Average Earnings-5 shall be determined as of January 13, 2006 or such later dates
as provided for in the Cangro Agreement. 

  

	2.33	“Effective Date” means January 1, 1988. 

  

	2.34	“Employee” means a person who is employed on a full-time or part-time basis in a salaried position by the Company, but shall not, unless Applicable Pension
Laws require otherwise, include any person employed on a temporary or casual basis, regardless of the duration of his employment, nor shall it include any person who is specifically eligible to participate in any other registered pension plan of the
Company, whether or not he has actually joined such plan, and it shall not include a person who is represented by a union with which the Company has a collective bargaining agreement unless he is specifically included as an Employee under the Plan
as a term of such collective bargaining agreement. Notwithstanding the foregoing, Employee shall also mean a person who transfers to a non-unionized hourly paid position with the Company, if such person was a Plan A Member, a Plan B Member, a Plan C
Member or a Plan D Member immediately prior to such transfer. 

  

	2.35	“Fund” means the fund established for the purposes of the Plan, as set forth herein and established in accordance with the terms and provisions of the Funding
Agreement(s), to which all contributions to the Plan shall be made and from which all benefits under the Plan shall be payable. 

  

			
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	2.36	“Funding Agent(s)” means the trust and/or insurance company and/or any group of individual trustees designated by the Company and holding the whole or a
portion of the assets of the Fund at any time, pursuant to the terms of a Funding Agreement(s). 

  

	2.37	“Funding Agreement(s)” means any trust deed, agreement or agreements executed from time to time between the Company and any Funding Agent(s), including any
insurance or annuity contract or contracts issued by a Funding Agent(s) and including any amendments which are from time to time made to any such documents, pertaining to the custody of the investments of the Fund. 

 

	2.38	“Interest” means the amount of money credited to Member Required DB Contributions in accordance with Article 2 of Part 3. 

 

	2.39	“Investment Earnings” means the investment gains and losses allocated to each OPP Company Account and OPP Member Account under Schedule 6 of Appendix A.

  

	2.40	“Maximum Formula” means the maximum benefit permitted under the Revenue Rules in accordance with Section 3.06 of Part 3. 

 

	2.41	“Melrose/Dickson Member” means the Member who became an employee of the Company on September 4, 1987 and immediately prior to that was an employee of
Nabisco Brands Ltd. and was a member of the Melrose/Dickson Prior Plan or the Nabisco Brands Ltd. Trusteed Retirement Plan A. 

  

	2.42	“Melrose/Dickson Prior Plan” means the Nabisco Brands Ltd. Pension Plan for Salaried Employees. 

 

	2.43	“Member” means an Employee who has joined the Plan in accordance with Article 3 and who continues to be contingently or absolutely entitled to a retirement
income under the Plan. A Member includes a DB Member and a DC Member. 

  

	2.44	“Member Optional DC Contributions” means the contributions made by a DC Member in accordance with Section 1.02 of Part 2, if any.

  

			
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	2.45	“Member Required DB Contributions” means the contributions made by a DB Member in accordance with Article 2 of Part 2 and the required contributions, if any,
made by the Member to the Prior Plan. 

  

	2.46	“Member Required DC Contributions” means the required contributions made by a DC Member in accordance with Section 1.01 of Part 2.

  

	2.47	“Money Purchase Limit” has the meaning assigned under Revenue Rules. 

 

	2.48	“Normal Retirement Date” means the date specified in Section 4.01. 

 

	2.49	“OPP” means the set of provisions detailed in Schedule 6 of Appendix A. 

 

	2.50	“OPP Company Account” means the aggregate of OPP Company Contributions, plus Investment Earnings thereon, in respect of an OPP Member.

  

	2.51	“OPP Company Contributions” means the contributions deposited in the OPP Company Account in respect of an OPP Member. 

 

	2.52	“OPP Member” means a Member who is participating in the OPP pursuant to Schedule 6 of Appendix A. 

 

	2.53	“OPP Member Account” means the aggregate of OPP Member Contributions, plus Investment Earnings thereon, in respect of an OPP Member. 

 

	2.54	“OPP Member Contributions” means the contributions made by an OPP Member in accordance with Section A-6.04 of Appendix A. 

 

	2.55	“Pension Commencement Date” means the date on which a Member starts receiving his retirement income under the Plan. 

 

	2.56	“Plan” means the Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees as amended from time to time. 

 

	2.57  (a)	“Plan A” means the provisions detailed in Schedule 1 of Appendix A. 

 

	 	(b)	“Plan B” means the provisions detailed in Schedule 2 of Appendix A. 

  

			
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	 	(c)	“Plan C” means the provisions detailed in Schedule 3 of Appendix A. 

 

	 	(d)	“Plan D” means the provisions detailed in Schedule 4 of Appendix A. 

 

	 	(e)	“Plan E” means the provisions detailed in Schedule 5 of Appendix A. 

 

	2.58  (a)	“Plan A Member” means a Member who is participating in Plan A. 

  

	 	(b)	“Plan B Member” means a Member who is participating in Plan B. A Melrose/Dickson Member shall be considered, for the period between January I, 1987 and
September 4, 1987, to have been a Plan B Member. 

  

	 	(c)	“Plan C Member” means a Member who is participating in Plan C. 

  

	 	(d)	“Plan D Member” means a Member who is participating in Plan D. 

  

	 	(e)	“Plan E Member” means a Member who is participating in Plan E. 

  

	2.59	“Plan Benefit” means the annual lifetime retirement income payable under the DB Provisions of the Plan, determined in accordance with Section 3.07 of
Part 3. 

  

	2.60	“Plan Formula” means the formula used to calculate the annual lifetime retirement income in respect of Credited Service, prior to the application of the
Maximum Formula, as set out in Section 3.06 of Part 3. 

  

	2.61	“Plan Year” means a calendar year. 

  

	2.62	“Postponed Retirement Date” means the date specified in Section 4.03. 

 

	2.63	“Prior Plan” means the General Foods Retirement Plan for Canadian Salaried Employees effective January 1, 1986, together with any plan listed thereunder
as a “Prior Plan”, succeeded by this Plan as of the Effective Date. 

  

	2.64	“Reciprocal Agreement” means a written agreement whereby the Company and a previous or future employer of a Member agree that service with the earlier
employer shall be recognized as pensionable service with the subsequent employer, to the extent allowed and subject to the conditions specified in the agreement, Applicable Pension Laws and Revenue Rules. 

  

			
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	2.65	“Retirement Date” means the date on which a Member actually retires or is deemed to be retired, such date being one of an Early Retirement Date, Normal
Retirement Date or Postponed Retirement Date. 

  

	2.66	“Retirement Income Earned After 1986” means the benefit to which the DB Member is entitled for Credited Service on or after January 1, 1987 plus the
increase in benefits in respect of Credited Service prior to January 1, 1987 granted under an amendment to the Plan effective on or after January 1, 1987. 

 

	2.67	“Retirement Income Earned Prior to 1987” means the benefits to which the DB Member is entitled for Credited Service prior to January 1, 1987 calculating
using the benefit formula in effect on that date. 

  

	2.68	“Revenue Rules” means the provisions of the Income Tax Act (Canada) and any applicable provincial income tax act, and any relevant regulations thereto, as
they may be amended from time to time, pertaining to pension plans or funds registered under the Income Tax Act (Canada) as they are applicable to the Plan. 

 

	2.69	
“Spouse”1 means subject to Applicable Pension Laws, the person who, at the earlier of the Member’s Pension Commencement Date and the date of the Member’s death, meets one (1) of the following
eligibility requirements: 

  

	 	(a)	the person who is married to the Member; or 

  

	 	(b)	the person who is not married to the Member and is living with the Member in a conjugal relationship: 

 

	 	(i)	continuously for a period of not less than three (3) years; or 

  

	 	(ii)	in a relationship of some permanence, if they are the natural or adoptive parents of a child, both as defined in the Family Law Act (Ontario): 

 

	1 	 Applicable as modified in the Appendices for Members employed in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland, Nova Scotia and
Quebec. 

  

			
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provided that the person is not living separate and apart from the Member at that time and provided that not more than one (1) person shall be a Spouse hereunder. In the event of more than
one (1) person having claims to be such, the determination of the Company as to which person shall be the Spouse, on the basis of evidence available to it and which it considers sufficient for the purposes of such determination, and on the
basis of the requirements of Applicable Pension Laws, shall be final. 

  

	2.70	“Survivor Benefit Contributor” means a DB Member who was contributing an additional 1.5% of his Earnings immediate prior to January 1, 1987 for the
purpose of providing a pre-retirement surviving benefit under the DB Provisions of Part 3. 

  

	2.71	“Total Disability” means, in respect of a Member, a physical or mental impairment which prevents the Member from performing the duties of the employment in
which the Member was engaged before the commencement of the impairment and which meets the qualification criteria for receipt of benefits under the Company’s long-term disability income plan. The determination of such disability shall be based
on a written report certified from a medical doctor licensed to practice under the laws of a province of Canada or of the place where the Member resides and if the Company so requests, as determined conclusively by the insurance carrier
administering such long-term disability plan. 

  

	2.72	“Valuation Date” means the date at which the Funding Agent determines the value of each DC Account within the Fund in accordance with Section 4.03 of
Part 2. 

  

	2.73 (a)	“YMPE” means the Year’s Maximum Pensionable Earnings established under the Canada Pension Plan or Quebec Pension Plan, as applicable, as amended from
time to time, or under any superseding legislation considered by the Company to be appropriate. 

  

	 	(b)	“YMPE Average” on any date means the annual average of the YMPE in the 36 consecutive calendar months of employment immediately preceding such date, or, where
the Member’s Continuous Service is less than 36 consecutive months, the annual average of the YMPE during the Member’s Continuous Service. 

 Notwithstanding the above, in the case of a Cangro Member, YMPE Average shall be determined as of January 13, 2006, or such later date as provided in the Cangro Agreement. 

  

			
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 Article 3—Membership 

 

	3.01	Members on December 31, 2010 

 Each Employee who was a Member on December 31, 2010 shall remain a DB Member on and after January 1, 2011. 
  

	3.02	Employees on December 31, 2010—Not Members of the Plan on December 31, 2010 

Each other Employee on December 31, 2010 who is employed on a regular full-time and permanent basis shall become a DB Member of the
Plan on the first day of the month following the date the Employee completes one (1) year of Continuous Service. 
 Subject
to the Applicable Pension Laws, each other Employee on December 31, 2010 who is employed on a less than full-time basis shall become a DB Member on the first day of the month coincident with or next following the date the Employee completes two
(2) consecutive calendar years of Continuous Service, in each of which the Employee: 
  

	 	(i)	completed seven hundred (700) hours of employment with the Company; or 

 

	 	(ii)	received Earnings from the Company of at least thirty-five percent (35%) of the YMPE. 

 

	3.03	New Employees Hired on or after January 1, 2011 

 Subject to Section 8.02 of Part 2 and Section 10.03 of Part 3, each Employee who is hired on a full-time basis or on a less than full-time basis on and after January 1, 2011 shall become a
DC Member on the first payroll period after completing 30 days of Continuous Service. 

  

			
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	3.04	Membership at Company’s Discretion 

 Notwithstanding anything to the contrary contained in this Article, the Company may agree to the earlier participation in this Plan of any Employee of the Company in accordance with such other terms and
conditions as may be mutually agreed upon between the Company and the Employee. 
  

	3.05	Not a Contract of Employment 

 Nothing herein contained shall be deemed to give any Employee the right to be retained in the service of the Company or to interfere with the rights of the Company to discharge or lay-off any Employee at
any time and to treat him without regard to the effect which such treatment might have upon him as a Member. 
  

	3.06	No Discontinuance of Membership 

 While a Member remains in employment with the Company, the Member may not terminate or suspend his membership in the Plan. 
  

	3.07	Re-Employment 

  

	 	(a)	If an Employee terminates employment with the Company, other than by retirement, and is subsequently re-employed with the Company on or after January 1, 2011 and
prior to the end of the calendar year in which he attains age seventy-one (71) or such other age permitted under Revenue Rules, he shall become a DC Member upon fulfilling the eligibility requirements under Section 3.03 and his periods of
Continuous Service shall be treated separately, and the second period shall be considered to start from the date of his subsequent re-employment for the purposes of the Plan, unless otherwise agreed in writing by the Company under specified
applicable conditions or required by Applicable Pension Laws, and as permitted under Revenue Rules. 

  

			
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	 	(b)	If an Employee who is receiving retirement income under the DB Provisions of the Plan or who elected a distribution option under the DC Provisions of the Plan is
subsequently re-employed with the Company on or after January 1, 2011 and prior to the end of the calendar year in which he attains age seventy-one (71) or such other age permitted under Revenue Rules, the Employee shall become a DC Member
upon fulfilling the eligibility requirements under Section 3.03. The Employee’s retirement income under the DB Provisions of the Plan, if any, shall continue to be paid. 

  

			
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 Article 4—Retirement Dates 

 

	4.01	Normal Retirement 

 The
Normal Retirement Date of a Member is the first (1st) day of the month coincident with or next following the attainment of age sixty-five (65). 
  

	4.02	Early Retirement 

 A
Member may retire prior to his Normal Retirement Date on the first (1st) day of any month following the date on which the Member has attained age fifty-five (55). The date of the Member’s actual retirement in accordance with this paragraph
shall be his Early Retirement Date. 
  

	4.03	Postponed Retirement 

 A
Member who accrues Continuous Service beyond Normal Retirement Date shall retire, or be deemed to have retired for the purposes of the Plan, not later than December 1st of the calendar year during which the Member attains age seventy-one
(71) (or such other age permitted under Revenue Rules). The date of the Member’s actual or deemed retirement in accordance with this paragraph shall be his Postponed Retirement Date. 

  

			
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 Article 5—Contributions and Funding 

 

	5.01	Payment of Contributions 

All contributions made to the Plan shall be paid to the Funding Agent(s) for deposit to the Fund within the time period prescribed by
Applicable Pension Laws. 
  

	5.02	Company Contributions 

  

	 	(a)	With respect to the DB Provisions of the Plan, based upon the estimates of the Actuary and subject to Section 5.05, the Company shall contribute to the Fund such
amounts as are required in accordance with, and within the time limits specified in Applicable Pension Laws. Subject to Applicable Pension Laws, the liability of the Company at any time shall be limited to the maximum contributions as required by
the terms of the Plan and Applicable Pension Laws. 

  

	 	(b)	With respect to the DC Provisions of the Plan and subject to Section 5.05, the Company shall contribute in accordance with Sections 2.01 and 2.02 of Part 2.

 Notwithstanding the foregoing, contributions made to the Plan by the Company shall only be made if they are
eligible contributions in accordance with Revenue Rules. 
  

	5.03	Member Contributions 

 A
Member shall make contributions in respect of the DC Provisions in accordance with Article 1 of Part 2, if applicable or in respect of the DB Provisions in accordance with Article 2 of Part 3, if applicable. 

 

	5.04	Fund 

  

	 	(a)	The retirement income and other benefits provided under the Plan shall be financed by a Fund established for the purposes of the Plan, under which all contributions and
investment income are held to pay such retirement income, other benefits and the fees, costs and expenses of the Plan to be paid from the Fund, as specified in paragraph (f). 

  

			
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	 	(b)	The Fund shall contain one DB Account and a DC Account for each DC Member as specified in Article 4 of Part 2. The DB Account shall consist of assets in the Fund not
allocated to the DC Accounts of DC Members. 

  

	 	(c)	The Company shall be responsible for the selection of a Funding Agent(s). The Fund or a portion thereof shall be maintained and administered by the Funding Agent(s) in
accordance with the terms of the Funding Agreement(s) entered into between the Company and the Funding Agent(s). The Company and the Funding Agent(s) may agree to amend the form and the terms of the Funding Agreement(s) at any time. The Company may
further appoint an organization licensed to provide investment management services, to manage the investment of any portion of the Fund. The Company may replace any Funding Agent(s) or investment manager at any time, in accordance with the terms of
any applicable agreement or contract. 

  

	 	(d)	The Funding Agreement(s) is ancillary to the Plan and is intended to receive contributions made to the Plan and to give effect to the provisions of the Plan relating to
the safekeeping and investment of the assets of the Fund and to facilitate the payment of the benefits and other payments properly made under the Plan, in accordance with Applicable Pension Laws and Revenue Rules, and not to create rights to
payments from the Fund that are in addition to those payments expressly provided under the Plan. In the case of conflict between the provisions of the Plan and those of the Funding Agreement(s), the provisions of the Plan shall govern.

  

	 	(e)	Subject to Applicable Pension Laws, the retirement income and other benefits provided under the Plan payable hereunder shall only be paid to the extent that they are
provided for by the assets held under the Fund, and no liability or obligation to make any contributions thereto or otherwise shall be imposed upon the Company other than in accordance with Section 5.01. 

 

	 	(f)	All normal and reasonable fees and expenses incurred in the operation of the DB Provisions of the Plan, and the administration and investment of the DB Account of the
Fund, shall be paid out of the DB Account, unless paid by the Company. If such expenses are incurred or paid by the Company, the Company may be reimbursed for such expense from the DB Account. 

  

			
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 All fees and expenses in connection with the administration, operation and investment of
the DC Accounts and the DC Provisions of the Plan, including the investment management fees, investment counsel fees, custodial fees, administrative fees, brokerage fees, commissions and transfer taxes, shall be paid by way of adjustment to the net
investment returns of the respective DC Accounts subject to any limits set out in the Funding Agreement(s). Notwithstanding the foregoing, the Company may pay such fees and expenses directly or fees may be paid from the DB Account pursuant to
Section 5.05. If such expenses are incurred or paid by the Company, they may be reimbursed for such expenses from the Fund. 

Fees related to specific transaction initiated by a DC Member, including penalty fees, shall be deducted from his DC Account in accordance
with the terms of the Funding Agreement(s). 
 A former DC Member or his Spouse or Beneficiary, as applicable, shall be
responsible for all fees and charges that are levied from time to time in maintaining and investing his DC Account if such former DC Member has not elected a distribution option in accordance with Sections 5.04 and 7.03 of Part 2 within the
prescribed time or within such other time as determined by the Company. Such charges will be periodically deducted from the Member’s DC Account. 
  

	5.05	Actuarial Surplus 

 At the
discretion of the Company and subject to the provisions of Applicable Pension Laws, any surplus determined by the Actuary, or a portion thereof, may be used to determine or to reduce the contributions of the Company under the Plan, including Company
Basic Contributions and Company Matching Contributions made pursuant to Part 2 of the Plan or used to pay any fees and expenses or may, to the extent allowed and subject to any conditions or approval procedures under Applicable Pension Laws and
Revenue Rules, be returned to the Company. . 

  

			
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	5.06	Investments 

  

	 	(a)	The investment of the Fund shall be made in accordance with Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The Company shall direct the investment of the DB Account and each DC Member shall direct the investment of his DC Account in accordance with Section 4.02 of Part
2. 

  

	 	(c)	The Company shall establish a written statement of investment policies and procedures for the Plan. 

 

	5.07	Borrowing 

 Neither the
Company nor the Funding Agent(s) shall borrow money for the purposes of the Plan, except as allowed under Applicable Pension Laws and Revenue Rules. 
  

	5.08	Claims on the Fund 

  

	 	(a)	Contributions made by the Company shall not constitute an enlargement of the amount of any benefit defined in the Plan, and shall not at any time create for any person
other than the Company, the right, title or interest in the assets of the Company or the Fund, except as provided under Applicable Pension Laws. 

  

	 	(b)	No Member or any person claiming through him, by virtue of any provision of the Plan, shall have any right to, or any interest in, any part of the Fund or to any
benefit or other payment from the Fund, except to the extent provided from time to time under the Plan, the Funding Agreement(s), or Applicable Pension Laws. 

 

	5.09	Sole Recourse to Fund 

 A
Member or person claiming through the Member shall have recourse solely to the Fund for any benefit or other payment from the Plan. Under no circumstances shall any liability attach to the Company or any director, officer or employee of the Company,
for any benefit or other payment hereunder. 

  

			
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	5.10	Excess Contributions 

 If
the Company or a Member makes a contribution to the Plan which would cause the Plan’s registration to be revocable under Revenue Rules, subject to the conditions or approval procedures under Applicable Pension Laws, such contributions shall be
returned to the Company or the Member, as applicable. 
  

	5.11	Discharge of Liability 

Upon distribution of a Member’s entitlement under the Plan, including the purchase of a life annuity from an insurance company
licensed to transact business in Canada, there shall be no further liability under the Plan in respect of such Member. An acceptance of the benefit or the purchase of a life annuity shall constitute a full acquittal and discharge of the Company, the
Fund and the Funding Agent(s) by the recipient. 

  

			
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 Article 6—Protection of Benefits 

 

	6.01	Non-Assignability of Benefits 

 Except as permitted under Section 6.02 and the portability and commutation provisions of any other Article of the Plan, no benefit, right or interest provided under the Plan shall be: 

 

	 	(a)	capable of anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge, seizure, attachment or other legal or equitable process; or

  

	 	(b)	capable of being given as security or surrendered; 

 and, for the purposes of this Section: 
  

	 	(c)	assignment does not include assignment by the legal representative of a deceased individual on the distribution of the individual’s estate; and

  

	 	(d)	surrender does not include a reduction in benefits to avoid the revocation of the registration of the Plan under Revenue Rules. 

 

	6.02	Support and Division of Property on Marriage Breakdown 

  

	 	(a)	Subject to Applicable Pension Laws, a benefit payable under the Plan may be: 

 

	 	(i)	subject to execution, seizure or attachment, in satisfaction of an order for support or maintenance or a garnishing order, pursuant to a decree, order or judgement of a
competent tribunal; or 

  

	 	(ii)	be assigned, pledged, charged, encumbered or alienated to satisfy a division of matrimonial property, pursuant to a written agreement, decree, order or judgement of a
competent tribunal. 

  

	 	(b)	The determination of the benefit payable to a person under paragraph (a) shall be subject to Applicable Pension Laws and Revenue Rules. 

  

			
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	 	(c)	The Member’s benefit entitlements shall be reduced to account for the value of any settlement made under paragraph (a). Such reduction shall be determined in
accordance with Applicable Pension Laws and Revenue Rules. 

  

	6.03	Facility of Payment 

 If
the Company shall receive evidence which in its absolute discretion is satisfactory to it that a person entitled to receive a payment under the Plan is a minor or is physically or mentally incompetent, the Company may direct the payment to any
representative, trustee, guardian, attorney or other person or persons entitled at law to receive the payment on the person’s behalf. Such payment shall be a complete discharge of the payment obligations under the Plan. 

  

			
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 Article 7—Amendment or Discontinuance 

 

	7.01	Amendment 

 The Company
expects to continue the Plan indefinitely, but nevertheless reserves the right to: 
  

	 	(a)	amend the Plan; 

  

	 	(b)	terminate the Plan; 

  

	 	(c)	merge or consolidate the Plan with any other registered pension plan adopted by the Board; or 

 

	 	(d)	transfer any assets or liabilities of the Plan to any other registered pension plan adopted by the Board, 

provided that no such action shall adversely affect any right with respect to benefits which have accrued immediately prior to the time
such action is taken, except as provided in Section 7.02 and 7.04. The accrued benefits shall be determined using as the applicable Date of Determination, the earliest of the date the Member ceases to accrue Continuous Service and the date of
the amendment, termination, merger or consolidation of the Plan, as applicable. 
 Any amendment of the Plan shall be made by
the adoption of a resolution by the Board. 
 All such amendment shall be binding on the Company and on each Member. 

 

	7.02	Amendment Required to Maintain Registration 

 Notwithstanding any other provisions of the Plan, the Company may amend the Plan as is necessary to maintain the registration of the Plan under Applicable Pension Laws and Revenue Rules. Section 7.01
shall not restrict the Company’s ability to make an amendment to the Plan, including, but without limiting the generality of the foregoing, an amendment providing for benefits to be reduced, when the purpose of the amendment is to maintain such
registration of the Plan. Any such benefit reduction shall be subject to conditions or approval procedures under Applicable Pension Laws. 

  

			
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	7.03	Certification of Post—1989 Additional Benefits 

 An amendment to the Plan which creates additional benefits in respect of a period of employment after 1989 and which must be certified by the Minister of National Revenue in accordance with Revenue Rules
shall not be effective in respect of a Member until such certification has been received for that Member, and such additional benefits shall not be paid as a result of the amendment prior to certification. The Company shall apply for such
certification before the Company makes any contributions to the Plan in respect of such amendment. 
  

	7.04	Discontinuance 

 In the
event the Plan shall be discontinued at any time either in whole, or in part with respect to a specified group of Members only, the assets of the Fund (or the interest therein of Members affected by a partial discontinuance) shall be allocated to
provide, to the extent of said assets and subject to Applicable Pension Laws, the retirement income and other benefits then accrued under the Plan. The accrued benefits shall be computed using the date the Member ceases to accrue Continuous Service
as the applicable Date of Determination. Such allocation shall be made in accordance with an allocation schedule then established by the Company in consultation with the Actuary and filed with and approved by the appropriate authorities in
accordance with Applicable Pension Laws. 
  

	7.05	Settlement on Discontinuance of Plan 

 The provisions for the accrued retirement income and other benefits described in Section 7.04 may be in the form of cash, the purchase of annuity contracts, the transfer of monies to other registered
pension plans or to approved registered vehicles, or the continuation of the Fund, or a combination thereof, at the discretion of the Company and as permitted under Applicable Pension Laws and Revenue Rules. 

  

			
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	7.06	Surplus on Discontinuance 

  

	 	(a)	Upon discontinuance of the Plan in whole, assets remaining in the Fund after the discharge of all liabilities under the Plan or under Applicable Pension Laws shall be
paid to the Company, subject to Applicable Pension Laws. 

  

	 	(b)	Upon discontinuance of the Plan in part, assets of the Plan shall be used to discharge all liabilities under the Plan or under Applicable Pension Laws to the Members
affected by the partial discontinuance, the terms of such payment being subject to Applicable Pension Laws. The Company, with the advice of the Actuary, may allocate the total assets in the Plan between the portion of the Plan that is discontinued
and the remaining portion of the Plan. At the option of the Company, the excess of the assets allocated to the discontinued portion of the Plan over the liabilities of the discontinued portion of the Plan in respect of the Members affected by the
partial discontinuance, may be paid to the Company or used as the Company may direct, subject to Applicable Pension Laws. 

  

	 	(c)	The expenses related to the discontinuance of the Plan in whole or in part may be paid from the Plan, at the sole discretion of the Company, and subject to Applicable
Pension Laws. In the case of a full discontinuance, such expenses may include expenses related to the distribution of assets remaining in the Plan after payment of the liabilities related to the discontinuance. In the case of a partial
discontinuance, such expenses may include expenses related to the allocation of assets to the discontinued portion of the Plan and the distribution of the assets so allocated and remaining after the payment of liabilities related to the partial
discontinuance. 

  

			
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 Article 8—Disclosure 

 

	8.01	Plan Explanation 

 Within
the period prescribed by Applicable Pension Laws, the Company shall provide to an Employee who becomes eligible for membership in the Plan, a written description of the Plan. Such description shall explain the pertinent terms and conditions of the
Plan and amendments thereto as applicable to the Employee, and shall outline the rights and obligations of the Employee with reference to the benefits available under the Plan. 

Except as otherwise permitted or required under Applicable Pension Laws, the Company shall provide a written explanation of an amendment
to each Member who accrues Continuous Service and who is affected by the amendment and to each other person as may be required by Applicable Pension Laws, within the period prescribed by Applicable Pension Laws. 

 

	8.02	Inspection 

  

	 	(a)	The Company shall permit a Member, a Member’s authorized agent or any other person permitted under Applicable Pension Laws, to inspect, to make extracts from or to
copy the Plan text and any other related documents required to be made available under Applicable Pension Laws, at such time and places as may be required by Applicable Pension Laws. 

 

	 	(b)	To the extent required by Applicable Pension Laws, the Company shall provide, on request, a Member, or such person as is required to be permitted under Applicable
Pension Laws, with copies of any of the documents required to be made available under Applicable Pension Laws upon payment to the Company of a reasonable fee. 

 

	8.03	Benefits Statement 

  

	 	(a)	Within the period prescribed by Applicable Pension Laws, the Company shall provide: 

 

	 	(i)	to each Member who accrues Continuous Service, a written statement describing the benefits the Member has earned to date and containing such other information as
required under Applicable Pension Laws; and 

  

			
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	 	(ii)	to each other person as may be required by Applicable Pension Laws, a written statement containing the information required under Applicable Pension Laws.

  

	 	(b)	Upon cessation of employment of a Member or upon termination of the Member’s active membership in the Plan, the Company shall provide the Member (or the person
entitled to a benefit in the event of the Member’s death), within the prescribed time period, a written statement containing the information prescribed under Applicable Pension Laws in respect of the benefits and options to which the Member or
other person is entitled. 

  

	8.04	Other Information 

 The
Company shall provide such other information regarding the Plan, statistical or otherwise, as is required under Applicable Pension Laws and Revenue Rules. 
  

	8.05	Limitation 

 Such
explanation, statement or right of disclosure of the Plan text and other documents provided shall have no effect on the rights or obligations of any person under the Plan, and shall not be referred to in interpreting or giving effect to the
provisions of the Plan. Neither the Company, nor any employee, officer or director of the Company who is involved in the administration of the Plan shall be liable for any loss or damage claimed by any person to have been caused by any error or
omission in such explanation, statement or other information. 

  

			
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 Article 9—Administration 

 

	9.01	The Plan shall be administered by the Company. Any amendments to the Plan, including any restatement of the Plan in its entirety, shall be made by resolution of the
Board. 

  

	9.02	The Company may from time to time direct that appropriate records be maintained and may establish rules for the administration of the Plan. The Company shall have the
exclusive right to interpret the Plan provisions and to decide any matters arising hereunder in the administration and operation of the Plan. All interpretations and decisions shall be applied as nearly as may be possible in a uniform manner to all
Members similarly situated. 

  

	9.03	The Company shall indemnify and save harmless any employees who are involved in the administration of the Plan from the effects and consequences of their acts,
omissions and conduct in their formal capacity to the extent permitted by law except for their own wilful and intentional malfeasance or misconduct. No part of the Fund shall be used for indemnification payments. 

 

	9.04	The Company shall be entitled to rely conclusively upon all tables, valuations, certifications, opinions and reports which shall be furnished by an actuary, accountant,
legal counsel or other professional person who shall be employed or engaged for such purposes. 

  

	9.05	Whenever the records of the Company are used for the purposes of the Plan, such records shall be conclusive of the facts with which they are concerned.

  

			
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 Article 10—General Provisions 

 

	10.01	 Beneficiary Designation 

 Subject to the Applicable Pension Laws, a Member shall designate in writing a Beneficiary to receive any benefits that are payable under the Plan, other than benefits payable to a Spouse, to a Beneficiary
upon the death of such Member and may change such designation from time to time. Such designation or change must be in accordance with any law applicable to the Member and shall be in such form and executed in such manner as the Company may, from
time to time, determine. Any designation or change must be filed with the Company. Benefits payable as a result of the death of the Member shall be paid in accordance with the most recent designation filed by the Member with the Company and, in the
absence of an effective designation of a Beneficiary, the Company shall instruct the Funding Agent(s) to make payment of any death benefits payable to the Beneficiary under the Plan to the estate of the Member and any such payment shall completely
discharge all liability with respect to the amount paid. Any Beneficiary designations made under the Prior Plan on record with the Company as of the Effective Date shall remain in effect for the purposes of the Plan until the Member changes such
designation. 
  

	10.02	 Information Provided by the Members, Beneficiaries and Spouses 

 

	 	(a)	An Employee who becomes a Member hereunder and a Beneficiary or Spouse shall complete such forms and furnish such data as the Company from time to time deems necessary
or desirable as a prerequisite to initial or continued eligibility for a benefit hereunder. 

  

	 	(b)	In the absence of actual notice to the contrary, the Company shall make payment in accordance with information provided by the Member upon which the Company is entitled
to rely. If there is a dispute as to whether a person is a Spouse, Beneficiary or other person entitled to payments hereunder, or where two or more persons make adverse claims in respect of an Account, or where a person makes a claim that is
inconsistent with information provided by the Member, the Company may obtain court directions. 

  

			
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	10.03	 Employment Rights 

Nothing herein contained shall be deemed to give any Employee the right to be retained in the service of the Company or to interfere with
the rights of the Company to discharge or lay off any Employee at any time and to treat such Employee without regard to the effect which such treatment might have under the Plan upon such Employee. 

 

	10.04	 Withdrawal 

 Except
as expressly provided in the Plan, no Member may receive a refund of all or part of his benefit entitlement while remaining in employment with the Company. 
  

	10.05	 Annuity Purchase 

Any new or continuing benefit payable from the Plan to a Member or other person entitled to a benefit under the Plan, notwithstanding any
provisions herein to the contrary, may be satisfied through the purchase of an annuity or annuities from a life insurance company or companies licensed to transact business in Canada in respect of any Member. 

Subject to Applicable Pension Laws, the purchase of such annuity from such life insurance company or companies shall constitute a full and
final settlement of the rights of the Member or other person entitled to a benefit under the Plan in respect to whom the annuity was purchased and shall fully and forever discharge the Plan, Fund, Company and its employees, directors, officers and
other representatives from any further obligations to the Member or other person so entitled. 
  

	10.06	  Commutation of
Benefits2 

  

	 	(a)	 A benefit required to be paid under the Plan may be commuted and paid in a lump sum, at the discretion of the Company, if the annual retirement income
under Part 3 of the Plan that would be payable to the Member at Normal 

  
  

	2 	 Applicable as modified in the Appendices for Members employed in Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland, Nova Scotia, and
Quebec. 

			
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Retirement Date or the value of the Member’s DC Account is not more than two percent (2%) of the YMPE as at the Date of Determination or such other amount as prescribed or permitted
under Applicable Pension Laws. The amount of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to be paid or the value of the Member’s DC Account. 

 

	 	(b)	Retirement income under Part 3 of the Plan or the value of the Member’s DC Account under Part 2 of the Plan may be commuted and paid in a lump sum, at the
discretion of the Member, if the Member: 

  

	 	(i)	establishes that he has an illness or physical disability that is likely to shorten his life expectancy to less than two (2) years, as certified by a written
statement from a qualified medical doctor licensed to practise in Canada; 

  

	 	(ii)	provides an application to the Company in the prescribed form; and 

  

	 	(iii)	satisfies any other conditions prescribed by Applicable Pension Laws. 

  

	10.07	 Non-Duplication of Benefits 

 There shall be no duplication of benefits payable under one provision of the Plan and benefits payable under any other provision of the Plan. 

  

			
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 Part 2—Defined Contribution Provisions 

Application 
 The provisions of this Part
2 shall apply to all DC Members of the Plan. 

  

			
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 Article 1—Member Contributions 

 

	1.01	Member Required DC Contributions 

  

	 	(a)	Subject to Sections 1.03, 1.04 and 3.01, in each Plan Year or portion thereof, a DC Member who is accruing Continuous Service shall contribute to the Plan, by regular
payroll deduction, Member Required DC Contributions equal to 2% of the DC Member’s Earnings. 

  

	 	(b)	Member Required DC Contributions made pursuant to paragraph (a), as applicable, shall cease upon the earliest of: 

 

	 	(i)	the Member’s transfer to a category of employment where the Member ceases to be an Employee; 

 

	 	(ii)	the Member’s termination of employment; 

  

	 	(iii)	the Member’s Retirement Date; 

  

	 	(iv)	the Member’s death; or 

  

	 	(v)	the date of partial or complete discontinuance of the Plan affecting the Member. 

 

	 	(c)	All Member Required DC Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits prescribed by Applicable Pension
Laws. 

  

	1.02	Member Optional DC Contributions 

  

	 	(a)	Subject to Sections 1.03, 1.04 and 3.01, in each Plan Year or portion thereof, a DC Member who is accruing Continuous Service may elect to contribute to the Plan, by
regular payroll deduction, Member Optional DC Contributions equal to 1, 2, 3 or 4% of the DC Member’s Earnings. 

  

	 	(b)	A DC Member who is making Member Optional DC Contributions in accordance with paragraph (a) may elect monthly, or at such other time or frequency permitted by the
Company, to change the rate of Member Optional DC Contributions in the form and manner prescribed by the Company. 

  

			
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	 	(c)	Member Optional DC Contributions made pursuant to paragraph (a), as applicable, shall cease upon the earliest of: 

 

	 	(i)	the date the Member elects to cease making Member Optional DC Contributions; 

 

	 	(ii)	the Member’s transfer to a category of employment where the Member ceases to be an Employee; 

 

	 	(iii)	the Member’s termination of employment; 

  

	 	(iv)	the Member’s Retirement Date; 

  

	 	(v)	the Member’s death; or 

  

	 	(vi)	the date of partial or complete discontinuance of the Plan affecting the Member. 

 

	 	(d)	All Member Optional DC Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits prescribed by Applicable Pension
Laws. 

  

	1.03	Continuance of Member Contributions During Leaves 

  

	 	(a)	Subject to Section 3.01, if a Member is on a pregnancy, parental or leave as a result of an employment injury during which workers’ compensation benefits are
paid or other statutory leave during which the Member does not have Earnings, the Member may elect to make the Member Required DC Contributions and Member Optional DC Contributions that would have been made had the Member been in active employment
during such period, for the period prescribed by applicable legislation or such longer period approved by the Company based on the Member’s Earnings rate in force immediately prior to the commencement of the period of leave.

  

			
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	 	(b)	Member Required DC Contributions and Member Optional DC Contributions made pursuant to this Section 1.03 shall be paid on such terms and in such manner as may be
determined by the Company. 

  

	 	(c)	In no event shall the total periods for which contributions are made by a Member under this Section 1.03, when combined with any period of absence during which the
Member accrues Credited Service, but excluding any period during which the Member is disabled within the meaning of Revenue Rules, exceed the sum of: 

  

	 	(i)	the full-time equivalent of five years; and 

  

	 	(ii)	the periods of parenting, as defined in Revenue Rules, subject to a maximum of the full-time equivalent of 36 months of such periods of parenting and a maximum of 12
months for any one period of parenting. 

  

	 	(d)	Member Required DC Contributions and Member Optional DC Contributions shall cease during other periods of unpaid leaves of absence authorized by the Company not covered
under paragraph (a). 

  

	1.04	Continuance of Member Contributions During a Period of Total Disability 

 If a Member is on a period of Total Disability, the Member may not make Member Required DC Contributions and Member Optional DC Contributions to the Plan 

  

			
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 Article 2—Company Contributions 

 

	2.01	Company Basic Contributions 

  

	 	(a)	Subject to Section 5.05 of Part 1, paragraphs (b) and (c) below, and Section 3.01, the Company shall contribute during each Plan Year or portion
thereof, Company Basic Contributions on behalf of a DC Member, equal to 4% of the DC Member’s Earnings. 

  

	 	(b)	If a DC Member is on a pregnancy, parental or leave as a result of employment injury during which workers’ compensation benefits are paid or other statutory leave
during which the Member does not have Earnings and the DC Member elects to make Member Required DC Contributions pursuant to paragraph 1.03(a), Company Basic Contributions made pursuant to paragraph (a) shall continue for the period prescribed
by applicable legislation or such longer period approved by the Company, subject to applicable laws, based on the DC Member’s Earnings rate in force immediately prior to the commencement of the period of leave. Company Basic Contributions shall
cease during other periods of unpaid leaves of absences authorized by the Company not covered above. 

  

	 	(c)	If a DC Member is on a period of Total Disability, Company Basic Contributions pursuant to paragraph (a) shall continue while the Member remains on a period of
Total Disability, based on the DC Member’s Earnings rate in force immediately prior to the date the Member commenced the period of Total Disability. 

  

	 	(d)	Company Basic Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits specified in Applicable Pension Laws.
Subject to Applicable Pension Laws, the liability of the Company at any time is limited to such contributions as should have been made by it in accordance with Applicable Pension Laws. 

  

			
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	2.02	Company Matching Contributions 

  

	 	(a)	Subject to Section 5.05 of Part 1, paragraphs (b) and (c) below, and Section 3.01, the Company shall contribute during each Plan Year or portion
thereof, Company Matching Contributions on behalf of a DC Member, equal to 100% of the Member’s Optional DC Contributions. 

  

	 	(b)	If a DC Member is on a pregnancy, parental or leave as a result of employment injury during which workers’ compensation benefits are paid or other statutory leave
during which the Member does not have Earnings and the DC Member elects to make Member Optional DC Contributions pursuant to paragraph 1.03(a) of Part 2, Company Matching Contributions made pursuant to paragraph (a) shall continue for the
period prescribed in paragraph 1.03(a) based on the Member’s deemed Earnings as described in paragraph 1.03(a). 

  

	 	(c)	If a DC Member is on a period of Total Disability and elects to make Member Optional DC Contributions pursuant to paragraph 1.04(a), Company Matching Contributions made
pursuant to paragraph (a) shall continue based on the Member’s deemed Earnings as described in paragraph 1.04(a). 

  

	 	(d)	Company Matching Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits specified in Applicable Pension Laws.
Subject to Applicable Pension Laws, the liability of the Company at any time is limited to such contributions as should have been made by it in accordance with Applicable Pension Laws. 

  

			
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 Article 3—Maximum Contributions 

 

	3.01	Maximum Contribution Limit 

  

	 	(a)	For the purpose of Articles 1 and 2 of this Part 2, the total of the contributions allocated to a Member’s DC Account for any calendar year shall be the lesser of
18% of the Member’s Earnings in that calendar year, and the Money Purchase Limit as is applicable in that calendar year. 

  

	 	(b)	The maximum contribution limit calculated in accordance with paragraph (a) shall be reduced by the amount, if any, of a Member’s expected pension adjustment
for any benefits accrued or contributions made in the calendar year from any other registered pension plan or deferred profit sharing plan of the Company. 

  

			
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 Article 4—DC Account 

 

	4.01	DC Account 

 A separate DC
Account shall be maintained for each DC Member to which Company Basic Contributions, Company Matching Contributions, Member Required DC Contributions and Member Optional DC Contributions shall be made. 

 

	4.02	Investment of Accounts 

  

	 	(a)	A Member’s DC Account shall be invested, pursuant to directions provided by the Member, in the investment options made available by the Funding Agent(s) under the
terms of the Funding Agreement(s). 

  

	 	(b)	In the event that the Member fails to make an election as to the investment options for the Member’s DC Account, the DC Account shall be invested in such fund that
may be prescribed from time to time by the Company, until the Member files an election with the Company. 

  

	 	(c)	A Member may change the investment options in which the Member’s DC Account is invested, in the manner prescribed by the Company. 

 

	 	(d)	The Company reserves the right to change the investment options available to a DC Member at any time. 

 

	4.03	Valuation of Accounts 

  

	 	(a)	The value of each DC Account shall be determined by the Funding Agent(s) or its agent at each Valuation Date to account for the allocation of: 

 

	 	(i)	net investment income; 

  

	 	(ii)	net realized and unrealized capital gains and losses; and 

  

	 	(iii)	fees and expenses paid from the DC Account, in accordance with paragraph 5.04(f) of Part 1. 

  

			
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	 	(b)	Valuation Dates shall occur at such times as may be required or permitted by the Funding Agreement(s), but not less frequently than monthly. The value of each DC
Account shall be computed on the basis of market values at the Valuation Date concerned, having regard to the terms of the Funding Agreement(s). 

  

			
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 Article 5—Retirement Benefits 

 

	5.01	Retirement 

 For purposes
of this Part 2, a Member shall retire if: 
  

	 	(a)	the Member’s employment with the Company ceases on or after the Member’s Normal Retirement Date and in no event later than December 1 of the calendar
year in which the Member attains age 71, or such other age as may be permitted under Revenue Rules; or 

  

	 	(b)	the Member terminates employment after attaining age 55. 

  

	5.02	Retirement Benefit 

 Upon
retirement in accordance with Section 5.01, a DC Member shall be entitled to the distribution of the value of the Member’s DC Account in the form elected by the DC Member in accordance with Section 5.03, determined as of the Valuation
Date coincident with or immediately preceding distribution of the Member’s DC Account. 
  

	5.03	Payment of Retirement Benefit 

  

	 	(a)	If a DC Member retires in accordance with Section 5.01 the DC Member shall elect distribution of the Member’s DC Account in any one of the following forms:

  

	 	(i)	a single premium purchase of an immediate or deferred life annuity contract from an insurance company licensed to carry on business in Canada, commencing not earlier
than 10 years prior to Normal Retirement Date and commencing not later than the end of the calendar year in which the Member attains age 71, or such other age as may be permitted by Revenue Rules, in a form acceptable under Applicable Pension Laws
and Revenue Rules; or 

  

	 	(ii)	a transfer to another registered pension plan, provided the administrator of the other plan permits the transfer; or 

  

			
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	 	(iii)	a transfer to a locked-in retirement savings arrangement prescribed under the Applicable Pension Laws. 

 

	 	(b)	If, at the date the first instalment of the life annuity purchased in accordance with subparagraph (a)(i) or ultimately purchased with the amount transferred in
accordance with subparagraph (a)(ii) or (a)(iii) is due: 

  

	 	(i)	the former DC Member has a Spouse; and 

  

	 	(ii)	the Spouse has not waived, in the prescribed form, the right to a contingent pension within the period prescribed by Applicable Pension Laws; 

the former DC Member shall receive any retirement income as if the former DC Member had elected to receive his retirement income with
provision for a portion of the former DC Member’s retirement income continuing to be paid to the Spouse after the former Member’s death. This portion shall be 60% or such higher percentage elected by the Member. 

A Spouse who has waived the right to a contingent pension may revoke such a waiver in writing prior to the date the first instalment is
due to the former Member in the manner and form prescribed by Applicable Pension Laws. 
 A life annuity purchased in accordance
with this paragraph shall comply with any other requirements prescribed by Applicable Pension Laws. 
  

	5.04	Payment in Default of Election 

 If a DC Member who is entitled to elect distribution of his DC Account fails to make an election within the time required or permitted under Applicable Pension Laws, the Company may, in its absolute
discretion, select an insurance company and purchase an annuity on behalf of the DC Member. Such annuity shall be payable commencing on the DC Member’s Normal Retirement Date and in the form of specified in Section 5.03. 

  

			
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 Article 6—Death Benefits 

 

	6.01	Death Benefits Prior to Distribution of Member’s DC Accounts 

 If the death of a DC Member occurs prior to the distribution of the Member’s DC Account under any other Article of Part 2 of the Plan, the Member’s Spouse or, if there is no Spouse or if the
Spouse has waived entitlement to the death benefit in the prescribed form and in accordance with Applicable Pension Laws, the Member’s Beneficiary shall be entitled to distribution of the value of the Member’s DC Account. 

 

	6.02	 Payment of Death
Benefits3 

  

	 	(a)	Subject to Applicable Pension Laws, if a DC Member dies, distribution of the DC Account payable in accordance with Section 6.01 to the Member’s Spouse shall
be made as: 

  

	 	(i)	a lump sum transfer to an RRSP in the name of the Spouse, to another registered pension plan, if the administrator of the plan accepts such transfer, or to such other
registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules; 

  

	 	(ii)	a single premium purchase of a life annuity from an insurance company licensed to carry on business in Canada, commencing no later than December 1 of the calendar
year in which the Spouse attains age 71, or such other age as may be permitted by Revenue Rules, or, if later, within one year of the Member’s date of death, in a form acceptable under Applicable Pension Laws and Revenue Rules; or

  

	 	(iii)	a lump sum cash payment; 

 as
designated by the Spouse, or if the Spouse fails to make a designation within the time required or permitted under Applicable Pension Laws, as may be determined by the Company in its absolute discretion, in such form as may be permitted under
Applicable Pension Laws. 
  
  

	3 	 Applicable as modified in the Appendices for Members employed in Alberta, British Columbia, Manitoba, and Newfoundland. 

  

			
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	 	(b)	The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution.

  

	 	(c)	Distribution of the Member’s DC Account on the death of a Member to the Member’s Beneficiary who is not a Spouse shall be made as a lump sum cash payment.

  

	6.03	Timing of Payment 

 Any
death benefit payable under this Article 6 shall be paid as soon as practicable after the DC Member’s death. 

  

			
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 Article 7—Termination of Employment 

 

	7.01	Termination of Employment 

A DC Member whose employment with the Company ceases other than by death or retirement in accordance with Article 5 shall receive his DC
Account. 
  

	7.02	Payment of Accounts 

Distribution of the DC Account payable to a Member shall be made as: 

 

	 	(a)	a transfer to another registered pension plan, provided the administrator of the other plan permits the transfer; or 

 

	 	(b)	a transfer to a locked-in retirement savings arrangement prescribed under the Applicable Pension Laws; or 

 

	 	(c)	a transfer to an insurance company licensed to carry on business in Canada for the purchase a life annuity, commencing no later than the end of the calendar year in
which the Member attains age 71, or such other age as may be permitted under Revenue Rules, in a form acceptable under Applicable Pension Laws and Revenue Rules. 

 The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution. 

 

	7.03	Payment in Default of Election 

 If a DC Member who is entitled to elect distribution of his DC Account under Section 7.02 fails to make an election within the time required or permitted under Applicable Pension Laws, the Company
may, in its absolute discretion, select an insurance company and purchase an annuity on behalf of the DC Member. Such annuity shall be payable commencing on the DC Member’s Normal Retirement Date and in the form of specified in
Section 5.03. 

  

			
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 Article 8—Transfers of Employment 

 

	8.01	Transfers Out of the Plan 

  

	 	(a)	If a DC Member is transferred within the Company to a category of employment such that the Member ceases to be an Employee for the purposes of the Plan or to an
affiliated or associated company, this transfer shall not, subject to Applicable Pension Laws, constitute a termination of employment for the purposes of Article 5 and Article 7 provided the Member does not elect, as may be provided under Applicable
Pension Laws, to receive benefits in accordance with Article 7. Such Member’s DC Account shall be distributed upon the Member ceasing to accrue Continuous Service. 

 

	 	(b)	A Member to whom paragraph (a) applies, provided the Member does not elect, as may be provided under Applicable Pension Laws, to receive benefits in accordance
with Article 7, shall continue to direct the investment of his DC Account in accordance with Section 4.02. 

  

	8.02	Transfers Into the Plan 

If an employee of the Company or an affiliated or associated company is transferred to a category of employment such that the employee
becomes an Employee for the purposes of the Plan, such Employee shall become a DC Member of the Plan upon the date of transfer of employment. 
 Notwithstanding the above provisions, in the event of the transfer of an employee, who was hired prior to January 1, 2011, from an foreign affiliate of the Company and who prior to January 1,
2011 participated in a defined benefit provision of a plan of the foreign affiliate, to a category of employment such that the Member becomes an Employee upon such transfer for purposes of the Plan, 

 

	 	(a)	the Member’s Continuous Service (for benefit eligibility purposes) shall include all periods of uninterrupted, regular employment of the Member while he was an
employee of the foreign affiliate; and 

  

			
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	 	(b)	the Member shall become a DB Member participating under Part 3 of the Plan as a Plan E Member at his date of transfer. 

An employee, who was hired on or after January 1, 2011, and transfers from foreign affiliates of the Company to a category of
employment such that the Member becomes an Employee upon such transfer shall become a DC Member of the Plan as his date of transfer in accordance with the preceding provisions of this Section 8.02. 

 

	8.03	Non-Union Cadbury Adams Division 

 Each member who participated in the defined contribution provision of the Pension Plan for Non-Union Colleagues of the Cadbury Adams Division of Kraft Canada Inc., Registration No. 1086438 as of
December 31, 2011 commenced participation in the DC Provisions of the Plan for service on and after January 1, 2012. 

  

			
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 Part 3—Defined Benefit Provisions 
 Application 
 The provisions of this Part 3 of the Plan shall apply to all DB Members.
Subject to Section 8.02 of Part 2 and Section 10.03 of Part 3, the DB provisions are closed to all Employees hired or rehired after December 31, 2010. 

  

			
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 Article 1—Credited Service 

 

	1.01	Credited Service 

Credited Service, with respect to a DB Member, means the number of years and fractions thereof of the Member’s Continuous Service
while he was an Employee. For an Employee who became a Member prior to January 1, 1988, Credited Service shall include the 12-month period of Continuous Service immediately prior to becoming a Member. 

 

	1.02	Exclusions, Inclusions and Adjustments of Credited Service 

 Notwithstanding Section 1.01, Credited Service is subject to the following exclusions, inclusions and adjustments. 
  

	 	(a)	Adjustments for Less-Than-Full-Time Work 

 With respect to any period of Continuous Service during which the Member is not in full-time employment with the Company, Credited Service for each month of such period shall be adjusted in the ratio
that: 
  

	 	(i)	the number of hours the Member actually worked during each month, as determined by the Company; bears to 

 

	 	(ii)	the number of hours the Member would have worked during such month had the Member worked on a full-time basis in the same category of employment during such month, as
determined by the Company; 

 such ratio not to exceed one (1). 

 

	 	(b)	Exclusions from Credited Service 

 Credited Service shall not include: 
  

	 	(i)	any period of active membership of a Member in any other registered pension plan of the Company or any other company associated with the Company, for which a benefit is
accrued, and during which the Member did not make Member Required DB Contributions under the Plan; 

  

			
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	 	(ii)	any period of leave of absence, disability or military service as described in paragraphs 2.17(b)(iii), (iv), or (v) of Part 1 during which such Member is not
receiving Earnings, unless such period is specifically included in Credited Service under paragraph (c); 

  

	 	(iii)	any period of lay-off as described in subparagraph 2.17(b)(ii) of Part 1 unless the Member is a Plan E Member; 

 

	 	(iv)	any period which would result in Credited Service exceeding 

  

	 	(A)	thirty-five (35) years; less 

  

	 	(B)	any period of service for which the Member has accrued and remains contingently or absolutely entitled to pension benefits under the terms of another pension plan of
the Company; 

  

	 	(v)	any period excluded from Credited Service under the terms of the Prior Plan, as they may be applicable to the Member; 

 

	 	(vi)	with respect to an Employee who became a Member on or after January 1, 1988, the period of Continuous Service immediately prior to becoming a Member;

  

	 	(vii)	subject to the provisions of Article 10, any period of service with a foreign affiliate or subsidiary, unless such person is specifically designated by the Company as
an Employee for such period; and 

  

	 	(viii)	for Cangro Members, any period of Continuous Service on or after the date the Member becomes employed by 6494536 Canada Inc. 

 

	 	(c)	Special Inclusions in Credited Service 

 Credited Service shall include: 
  

	 	(i)	any period of Total Disability; 

  

			
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	 	(ii)	any period of temporary absence, as described in subparagraph 2.17(b)(iii) where the temporary absence is due to accident, sickness, emergency leave, compassionate
care, pregnancy or parental leave or other leave prescribed by applicable laws, subject to a maximum of two years; 

  

	 	(iii)	any period of leave or military service, other than a period included under paragraphs (i) and (ii), during which the Member has no Earnings and any legislation
applicable to the Member requires that the Member be permitted to make the Member Required DB Contributions that would have been made had he been at work during such period and provided that if the Member is a Plan B Member, Plan D Member or Plan E
Member, the Member makes the Member Required DB Contributions; and 

  

	 	(iv)	any period of lay-off if the Member is a Plan E Member. 

 For each period included in Credited Service as a result of subparagraphs (ii), (iii) and (iv), the monthly number of hours worked by the Member during such period is deemed to equal the monthly
average of the hours worked by the Member during the three (3) months preceding such period. 
  

	 	(d)	Prescribed Compensation Limits 

 In no event, however, shall the total periods of Credited Service included in paragraph (c), in respect of a Member, excluding those throughout which the Member suffers a physical or mental impairment,
certified by a medical doctor licensed to practice in Canada, that prevents the Member from performing the duties of employment in which the Member has engaged before the commencement of the impairment, exceed the sum of (i) and (ii), where:

  

	 	(i)	is the full-time equivalent of five years; and 

  

	 	(ii)	is the periods of parenting, as defined in Revenue Rules, subject to a maximum of the full-time equivalent of 36 months of such periods of parenting and a maximum of
the full-time equivalent of 12 months for any one period of parenting. 

  

			
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 Article 2—Member Required Contributions 

 

	2.01	Member Required DB Contributions 

  

	 	(a)	A DB Member shall be required to contribute, in each calendar year or portion thereof, by regular payroll deduction, an amount determined in accordance with the
applicable Schedule of Appendix A. Subject to Article 10, such Member Required DB Contributions shall commence on the date of initial membership and shall cease, upon the earliest of: 

 

	 	(i)	the Member’s transfer to a category of employment such that the Member ceases to be an Employee; 

 

	 	(ii)	the Member’s termination of employment; 

  

	 	(iii)	the Member’s Retirement Date; 

  

	 	(iv)	the Member’s death; 

  

	 	(v)	the date of discontinuance of the Plan; 

  

	 	(vi)	the date on which the Member’s Credited Service attains the maximum period specified in Section 1.02(b)(iv); 

 

	 	(vii)	for Cangro Members, January 13, 2006, or such later date as provided in the Cangro Agreement; and 

such other date as is provided for in Section 2.03. 

 

	 	(b)	In no event, however, shall a Member’s Member Required DB Contributions in any calendar year exceed the lesser of (i) and (ii), where:

  

	 	(i)	is nine percent (9%) of the DB Member’s earnings; and 

  

	 	(ii)	is the sum of (A) and (B), where: 

  

			
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	 	(A)	is seventy percent (70%) of the Member’s pension credits under the Plan for the calendar year, as determined under Revenue Rules; and

  

	 	(B)	is $1,000. 

  

	 	(c)	All Member Required DB Contributions shall be paid into the Fund within the time limits specified in Applicable Pension Laws. 

 

	2.02	Interest Credits 

  

	 	(a)	Subject to Applicable Pension Laws, Interest shall be credited on Member Required DB Contributions made during the calendar year based upon one-half of the period for
which the Member made Member Required DB Contributions. Interest shall be compounded annually at the end of each Plan Year, with proportionate Interest up to the first day of the month in which the payment falls due or up to the Member’s
Retirement Date, whichever shall first occur. 

  

	 	(b)	Interest credited for any Plan Year on or after January 1, 1988, shall be at a rate adopted by the Company, provided that it shall not be less than the average
rate credited on five-year personal fixed term chartered bank deposits (CANSIM Series V122515, or such other series as may be in effect) for the Plan Year, or such other higher rate as may be required under Applicable Pension Laws.

 For a Member who terminates employment during a Plan Year, Interest shall be credited during the year of
termination at a rate which shall not be less than the average rate credited on five-year personal fixed term chartered bank deposits (CANSIM Series V122515, or such other series as may be in effect) for the twelve (12) month period immediately
preceding the Plan Year, or such higher rate as may be required under Applicable Pension Laws. 
  

	 	(c)	Interest credited to a Member’s OPP Company Account and OPP Member Account shall be equal to the Investment Earnings. 

  

			
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	2.03	No Contributions during Absences 

 Except as provided in Article 10 and subject to paragraph 1.02(d), a DB Member shall not be required to contribute pursuant to Section 2.01 during any period of lay-off, period of Total Disability,
leave of absence due to maternity or parenting or other statutory leave or absence as a result of injury or sickness for which he does not receive Earnings from the Company. Upon the Employee returning to work after such a period, Member Required DB
Contributions shall resume immediately. 

  

			
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 Article 3—Retirement Income Formulae 

The formulae in this Article 3 are used in the calculation of the annual retirement income in respect of a DB Member, and the amount derived therefrom is
the basis on which the actual amount of retirement income shall be determined in accordance with the applicable provisions of the Plan. 
  

	3.01	Plan Formula 

 The annual
amount of retirement income as of a Member’s Date of Determination shall be equal to the sum of his Past Service Benefit and Future Service Benefit determined in accordance with the remainder of this Article 3. 

 

	3.02	Past Service Benefit 

 A
Member’s Past Service Benefit shall be equal to (c) plus the greater of (a) and (b), where: 
  

	 	(a)	is one percent (1%) of the Member’s Average Earnings-5 multiplied by his Credited Past Service, to a maximum of thirty (30) years; and

  

	 	(b)	is one and one-quarter percent (1-1/4%) of the Member’s Average Earnings-5 less one and three sevenths percent (1-3/7%) of the Member’s Canada/Quebec Pension
Plan Benefit, all multiplied by his Credited Past Service, and 

  

	 	(c)	is three-quarters of one percent (3/4%) of the Member’s Average Earnings-5 multiplied by Contributory Service. 

 

	3.03	Future Service Benefit 

 A
Member’s Future Service Benefit shall be equal to the sum of his Future Service Benefit under Plan A, Plan B, Plan C, Plan D and Plan E as set out in the appropriate schedule of Appendix A. 

  

			
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	3.04	Prior Plan Benefits 

Notwithstanding the foregoing, the annual amount of retirement income in respect of service prior to the Effective Date shall not be less
than the amount to which the Member was entitled under the terms of the Prior Plan. 
  

	3.05	Insured Benefits 

Notwithstanding the foregoing, a Member’s retirement income shall be reduced by the amount of retirement income, if any, to which the
Member is entitled under any group annuity contracts as detailed in the Prior Plan, calculated assuming that the Member receives such retirement income commencing on his Normal Retirement Date and ceasing with the payment made immediately prior to
his death. 
  

	3.06	Maximum Formula 

 The
annual amount, at the DB Member’s Normal Retirement Date, of a Member’s retirement income under the foregoing provisions of this Article shall not exceed the product of (a) and (b), where: 

 

	 	(a)	is the lesser of (i) and (ii), where: 

  

	 	(i)	is two percent (2%) of the Member’s Best Average Earnings-3; and 

 

	 	(ii)	is the defined benefit limit as defined under Revenue Rules at the Date of Determination; 

 

	 	(b)	is the Member’s Credited Service. 

  

	3.07	Plan Benefit 

 The Plan
Benefit shall be the lesser of the Plan Formula and the Maximum Formula. 

  

			
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 Article 4—Amount of Retirement Income 

 

	4.01	Normal Retirement 

 A DB
Member who retires on his Normal Retirement Date shall receive an amount of retirement income commencing from the Member’s Normal Retirement Date, equal to the Plan Benefit determined using the Member’s Normal Retirement Date as his Date
of Determination, payable in accordance with Article 5. 
  

	4.02	Early Retirement 

  

	 	(a)	Subject to paragraph (c), a DB Member who retires on an Early Retirement Date shall receive an amount of retirement income commencing, at the Member’s election, at
any time on or prior to his Normal Retirement Date, determined in accordance with Article 3, but excluding Section 3.06, using the Member’s Early Retirement Date as his Date of Determination, multiplied by the applicable early retirement
factor, in accordance with paragraph (b) hereof. 

  

	 	(b)	The early retirement factor referred to in paragraph (a) shall be determined in accordance with the paragraphs below, based upon complete calendar months:

  

	 	(i)	The early retirement factor for a Member who was a Plan A Member or a Plan B Member at January 1, 1991 and who does not become a Plan E Member prior to
March 1, 1991, shall be equal to one hundred percent (100%) less one-third of one percent (1/3%) for each month by which his Pension Commencement Date precedes the first day of the month following attainment of age sixty (60), and
such factor shall apply to the portion of the retirement income in respect of Credited Plan A Service, Credited Plan B Service, Credited Plan C Service, Credited Plan D Service and Credited Past Service. 

 

	 	(ii)	 The early retirement factor for a Plan A Member or a Plan B Member, who becomes a Plan E Member prior to March 1,1991 shall be equal to one
hundred percent (100%) less one quarter of one percent (1/4%) for each month by which his Pension Commencement Date precedes the first 

  

			
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day of the month following attainment of age sixty (60) and such factor shall apply to the portion of the retirement income in respect of Credited Plan A Service, Credited Plan B Service,
Credited Plan E Service and Credited Past Service. 

  

	 	(iii)	The early retirement factor, with respect to benefits attributable to Credited Plan E Service, for a Plan C Member who becomes a Plan E Member after March 1, 1991,
shall be determined in accordance with paragraph (ii). 

  

	 	(iv)	The early retirement factor applicable to a Member who joined the Plan after 1990 and was last hired by the Company prior to January 1, 2007 shall be equal to one
hundred percent (100%) less one quarter of one percent (1/4%) for each month by which his Pension Commencement Date precedes the earliest of: 

  

	 	(A)	his Normal Retirement Date; and 

  

	 	(B)	the first day of the month following the date on which he would have both attained age sixty (60) and completed twenty-five (25) years of Continuous Service.

  

	 	(v)	The early retirement factor applicable to a Member who was last hired by the Company on or after January 1, 2007 shall be equal to one hundred percent
(100%) less one half of one percent (1/2%) for each month by which his Pension Commencement Date precedes his Normal Retirement Date. 

  

	 	(c)	The retirement income payable under paragraph (a) shall not exceed the Maximum Formula, using the Early Retirement Date as the Date of Determination, multiplied by
an early retirement factor equal to one hundred percent (100%) less one-quarter percent (1/4%) for each month, if any, by which the Member’s Pension Commencement Date precedes the earliest of: 

 

	 	(i)	the date the Member attains age sixty (60); 

  

			
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	 	(ii)	the date the Member completed, or would have completed had the Member continued in employment after his Early Retirement Date, thirty (30) years of early
retirement eligibility service, as defined under Revenue Rules; and 

  

	 	(iii)	the date on which the aggregate of the Member’s age and early retirement eligibility service, as defined under Revenue Rules, is, or would have been had the Member
continued in employment after his Early Retirement Date, equal to eighty (80) years. 

  

	4.03	Bridge Benefit 

  

	 	(a)	Subject to paragraph (d), a Member who retires on an Early Retirement Date and who was employed by the Company immediately prior to such date shall be entitled to
receive an annual supplemental retirement income equal to $150 multiplied by his Credited Service, except that for a Member who was eligible to become a Plan E Member at January 1, 1991 and who did not elect to become a Plan E Member prior to
March 1, 1991, the annual amount of supplemental retirement income shall be $96 for each year of Credited Service other than Credited Plan E Service to a maximum of thirty (30) years and $150 for each year of Credited Plan E Service less
Credited Service used for the $96 supplemental retirement income. Such supplemental retirement income shall be paid in accordance with paragraph 5.01(b). 

  

	 	(b)	The annual supplemental retirement income payable under paragraph (a) at Pension Commencement Date shall not exceed the product of (i) and (ii), where:

  

	 	(i)	is equal to the sum of: 

  

	 	(A)	the maximum annual pension benefit payable under the Old Age Security Act as at Pension Commencement Date; and 

 

	 	(B)	the maximum annual pension benefit payable under the Canada Pension Plan as at Pension Commencement Date to a person commencing to receive such pension benefit at age
sixty-five (65), multiplied by the ratio, not to exceed one (1), that the total 

  

			
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of the Member’s remuneration for the three (3) calendar years in which the remuneration is the highest bears to the total of the YMPE for those three (3) years;

  

	 	(ii)	is equal to the sum of: 

  

	 	(A)	the ratio that the Member’s Credited Service prior to January I, 1992 bears to his total Credited Service; and 

 

	 	(B)	the product of: 

  

	 	(1)	the ratio that the Member’s Credited Service after December 31, 1991 bears to his total Credited Service; 

 

	 	(2)	the ratio that the lesser of (10) and the Member’s Credited Service bears to ten (10); and 

 

	 	(3)	one hundred percent (100%) less one-quarter of one percent (1/4%) for each month, if any, by which Pension Commencement Date precedes the date the Member will
attain age sixty (60). 

  

	 	(c)	Notwithstanding the foregoing provisions of this Section, the annual rate of that portion of the total amount of retirement income payable to a Member at Pension
Commencement Date which is in respect of Credited Service after December 31, 1991, under the foregoing provisions of this Section and Section 4.02, shall not exceed the sum of (i) and (ii), where: 

 

	 	(i)	is equal to the product of (A) and (B) as follows: 

  

	 	(A)	the amount specified in subparagraph 3.06(a)(ii); 

  

	 	(B)	Credited Service after December 31, 1991; 

  

	 	(ii)	is equal to the product of (A) and (B) as follows: 

  

	 	(A)	twenty-five percent (25%) of the average of the YMPE for the calendar year in which the retirement income commences to be paid and the two (2) preceding
calendar years, divided by thirty-five (35); 

  

			
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	 	(B)	the Member’s Credited Service after December 31, 1991. 

  

	 	(d)	Notwithstanding the foregoing, a Member who was last hired by the Company on or after January 1, 2007 shall not be entitled to any supplemental retirement income
pursuant to this Section 4.03. 

  

	4.04	 Postponed
Retirement4 

 Subject to Applicable Pension Laws, a DB Member who
accrues Continuous Service after his Normal Retirement Date shall receive and annual retirement income commencing on his Postponed Retirement Date, determined in accordance with Article 3 using the Member’s Postponed Retirement Date as the Date
of Determination, payable in accordance with Article 5. 
 Notwithstanding the preceding a Member who joined the Plan prior to
January 1, 1991 and who accrues Continuous Service after his Normal Retirement Date shall have the option of receiving an annual retirement income commencing on his Normal Retirement Date, determined in accordance with Article 3 using the
Member’s Normal Retirement Date as his Date of Determination in which case the Member shall be deemed to have retired on his Normal Retirement Date. 
  

	4.05	Excess Contributions 

Subject to Applicable Pension Laws, a Member who is entitled to a benefit under this Article 4 shall also receive a lump sum payment that
is equal to any Member Required DB Contributions made on or after January 1, 1987, together with Interest to his Retirement Date, that is in excess of fifty (50%) of the Actuarial Equivalent of the total Retirement Income Earned After 1986
under Plan B, Plan D and Plan E. 
  
  

	4 	 Applicable as modified in Appendix H for Members employed in Quebec. 

  

			
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	4.06	OPP Benefits 

 In addition
to the benefits under this Article 4, a Member who participates in the OPP shall receive the applicable benefits described in Schedule 6 of Appendix A. 
  

	4.07	Mini-Dessert Benefit 

 In
addition to the benefits under this Article 4, a Member who elected to transfer the value of his or her benefit under the full windup of the Kraft Canada Inc. Retirement Plan for Mini-Dessert Division Employees, Registration No. 0983023 as of
December 31, 2009 to the Plan shall continued to be entitled to such benefit payable under the Plan. 

  

			
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 Article 5—Payment of Retirement Benefits 

 

	5.01	Normal Form 

  

	 	(a)	Subject to Sections 5.02 and 5.03, the normal form of payment of retirement income payable under Article 4 or 7, except any supplemental retirement income payable under
Section 4.03, shall be an annual retirement income payable in equal monthly instalments for the life of the DB Member, with the last payment due on the first (1st) day of the month in which the death of the Member occurs and with a
guarantee that if the Member dies before sixty (60) payments are made, the remaining payments shall be paid to the Member’s Beneficiary. Notwithstanding the foregoing, for a Member other than a Plan E Member, payments shall be in the form
of monthly instalments payable during his lifetime with the provision that the total payments received by the Member shall be at least equal to the Member’s Required Contributions accrued with Interest to his Retirement Date.

  

	 	(b)	Payment of any supplemental retirement income payable under Section 4.03 shall be in the form of monthly instalments beginning on the Member’s Pension
Commencement Date and ceasing with the payment made immediately prior to the earlier of: 

  

	 	(i)	the date of the Member’s death; or 

  

	 	(ii)	the Member’s Normal Retirement Date, 

 With the provision that, for a Member who has a Spouse on his Pension Commencement Date, on his death after retirement, sixty percent (60%) of such supplemental retirement income shall be paid to the
Spouse. Payment to the Spouse shall be made monthly and shall cease with the payment made immediately prior to the earlier of: 
  

	 	(iii)	the date of the Spouse’s death; or 

  

	 	(iv)	the Member’s Normal Retirement Date. 

  

			
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	5.02	Mandatory Spousal Pension 

  

	 	(a)	A Member who was last hired by the Company prior to January 1, 2007 and who has a Spouse on his Pension Commencement Date shall be deemed to have elected an
optional form, in accordance with Section 5.03, with the provision that sixty percent (60%) of the Member’s retirement income shall be payable to his Spouse after his death and with the provision that the total payments made to the
Member and the Spouse shall be at least equal to the Member’s Required Contributions accrued with Interest to his Retirement Date. 

  

	 	(b)	A Member who was last hired by the Company on or after January 1, 2007 and who has a Spouse on his Pension Commencement Date shall be deemed to have elected an
optional form, in accordance with Section 5.03, with the provision that sixty percent (60%) of the Member’s retirement income shall be payable to his Spouse after his death and with the provision that the total payments made to the
Member and the Spouse shall be at least equal to the Member’s Required Contributions accrued with Interest to his Retirement Date. The amount of retirement income payable under this paragraph (b) shall be the Actuarial Equivalent to the
normal form of retirement income payable under Section 5.01. 

  

	 	(c)	Subject to paragraph (b), the amount of retirement income payable under the mandatory spousal option shall be equal to the amount of retirement income under the normal
form except for benefits payable under the OPP which shall be determined in accordance with the annuity purchase rates offered by insurance companies for this form of pension at the time the annuity is purchased. 

 

	 	(d)	Subject to Applicable Pension Laws, a DB Member and his Spouse may waive this form of pension by signing a waiver form to that effect. A Spouse who has waived
entitlement to a survivor pension may revoke the waiver by filing a written notice with the Company prior to the Member’s Pension Commencement Date. 

  

			
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	5.03	 Election of Optional
Form5

 Subject to Applicable Pension Laws, Revenue Rules and Section 5.02, a Member may elect, in lieu
of the normal form of retirement income as described in paragraph 5.01(a), to receive his retirement income, except his temporary retirement income payable under Section 4.03, under any optional form of retirement income offered by the Company.
Such written election in prescribed form must be filed with the Company at any time prior to the Pension Commencement Date. The retirement income payable under the elected option shall be the Actuarial Equivalent of the retirement income payable
under the normal form as described in paragraph 5.01(a), or in the case of a Member with a Spouse who elects an optional form providing for a continuation percentage to the Spouse higher than sixty percent (60%), the Actuarial Equivalent of the
retirement income payable under the mandatory spousal option as described in Section 5.02. 
 If the elected option
provides for payment to a Spouse and the Spouse dies prior to the Pension Commencement Date, such election shall be void and the Member shall be permitted to elect another form of retirement income. 

 

	5 	 Applicable as modified in the Appendix for Members employed in Quebec. 

  

			
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 Article 6—Death Benefits 

 

	6.01	 Death Benefits Prior to Retirement Date6 

If the death of a DB Member occurs prior to his Retirement Date, there shall be paid to the Member’s Beneficiary or Spouse, as
applicable, a benefit as set out in (a) and (b) below: 
  

	 	(a)	For Retirement Income Earned Prior to 1987, a benefit as set out in (i) or (ii) below: 

 

	 	(i)	If the DB Member dies prior to his Retirement Date and if no benefit is payable under paragraph 6.01(a)(ii) below, the Member’s Beneficiary shall receive an amount
equal to the Member’s Required Contributions made prior to January 1, 1987, if any, with Interest. 

  

	 	(ii)	If a DB Member dies after his attainment of age fifty-five (55) and prior to his Retirement Date, and provided that the Member was a Survivor Benefit Contributor,
the Spouse of such deceased Member shall receive a retirement income equal to fifty percent (50%) of the retirement income to which the Member would have been entitled pursuant to Section 4.02, taking into account only Credited Past
Service, had he retired on the first day of the month next following his death. Such retirement income shall be paid monthly to the Spouse commencing on the first day of the month next following the Member’s date of death and continuing
thereafter during such Spouse’s remaining lifetime. In the event that such Spouse dies prior to receiving the aggregate retirement income payments at least equal to the benefit described in paragraph 6.01(a)(i), any such shortfall shall be paid
in the form of a lump sum payment to the Spouse’s estate. 

  

	6 	 Applicable as modified in the Appendices for Members employed in Manitoba, New Brunswick and Newfoundland. 

  

			
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	 	(b)	For Retirement Income Earned After 1986, the DB Member’s Spouse or, if the Member does not have a Spouse, his Beneficiary shall receive a lump sum equal to the
Actuarial Equivalent of the Member’s Retirement Income Earned After 1986 plus the amount by which Required Contributions made on or after January 1, 1987, together with Interest to the date of death, exceed fifty percent (50%) of the
Actuarial Equivalent of the total Retirement Income Earned After 1986 in respect of Credited Plan B Service, Credited Plan D Service and Credited Plan E Service. 

Subject to Applicable Pension Laws, if an amount is payable to the Member’s Spouse, the Spouse may elect to
receive such benefit, in lieu of the lump sum amount, as an immediate annuity or as a deferred annuity commencing not later than December 1st of the calendar year in which the Spouse attains age seventy-one (71) (or such other date permitted under Revenue
Rules) or if later, within one year of the Member’s date of death. If the Spouse does not make an election within the period prescribed by Applicable Pension Laws, the Spouse shall be deemed to have elected an immediate retirement income.

  

	6.02	Death Benefits After Normal Retirement Date and Before Postponed Retirement Date 

Notwithstanding Section 6.01, if the death of a DB Member occurs after his Normal Retirement Date, but prior to his Postponed
Retirement Date, for the purposes of determining any death benefit payable hereunder, the Member shall be deemed to have retired on the day preceding his death. However such benefit shall not have a lesser value than the benefit provided under
Section 6.01. 
  

	6.03	Death Benefits After Retirement 

  

	 	(a)	If the death of a DB Member occurs after his Pension Commencement Date, there shall be paid to his Beneficiary or Spouse, as applicable, any benefits due in accordance
with the retirement income option elected by the Member in accordance with Article 5. 

  

	 	(b)	If the death of a DB Member occurs after his Early Retirement Date but prior to his Pension Commencement Date, there shall be paid the benefits determined in accordance
with Section 6.01. 

  

			
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	6.04	 Commutation of Death
Benefits7 

  

	 	(a)	Subject to Applicable Pension Laws, a Spouse who is entitled to a lump sum amount pursuant to Section 6.01, may elect in the manner and form prescribed by the
Company, to have this amount: 

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a registered retirement savings plan of the Spouse; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada commencing not later than December 1st of the calendar year during which
the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules), or, if later, within one (1) year of the Member’s date of death, in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The amount of retirement income payable to a DB Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary, be paid in a lump sum
Actuarially Equivalent to the remaining retirement income payments under the guarantee option. 

  

	 	(c)	The amount of any retirement income payable to a DB Member’s estate under a guarantee option, shall be paid in a lump sum Actuarially Equivalent amount to the
remaining retirement income payments under the guarantee option. 

  

	6.05	OPP Benefits 

 In addition
to the benefits under this Article 6, a Member who participates in the OPP shall receive the applicable benefits described in Schedule 6 of Appendix A. 

 

	7 	 Applicable as modified in the Appendices for Members employed in Alberta, British Columbia, Manitoba and Newfoundland. 

  

			
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 Article 7—Termination of Employment 

 

	7.01	Termination Benefit 

 A DB
Member whose employment with the Company is terminated, for any reason other than death or retirement, provided the Member has not attained age fifty-five (55), shall receive benefits as follows: 

 

	 	(a)	A retirement income commencing calculated in accordance with Article 3 using the Member’s date of termination as his Date of Determination and commencing on his
Normal Retirement Date, or, in the case of an Early Retirement Eligible Member, calculated in accordance with Section 4.02 and payable commencing on his Early Retirement Date. 

 

	 	(b)	The amount by which Required Contributions made on or after January 1, 1987, or such other date as may be specified in Applicable Pension Laws, together with
Interest to the Date of Determination, exceeds fifty percent (50%) of the Actuarial Equivalent of the retirement income earned in respect of Credited Service on or after January 1, 1987. 

 

	 	(c)	The retirement income specified in paragraph (a) in respect of Credited Service accrued on and after January 1, 2001, shall be increased on the date of its
commencement to reflect fifty percent (50%) of the change in the Consumer Price Index for Canada published by Statistics Canada from the date of termination of employment to the date that is ten (10) years prior to Normal Retirement Date.
The annualized increase shall not be less than zero percent (0%) or greater than two percent (2%). For determination of the amount specified in paragraph (b), the lump sum Actuarial Equivalent of the entitlement under paragraph (a) shall
reflect the increase specified in this paragraph. 

  

	7.02	Earlier Commencement of Retirement Income 

 If a DB Member is entitled to receive a deferred retirement income in accordance with the provisions of this Article, such Member is not an Early Retirement Eligible Member, he may elect to start
receiving his retirement income at any time within ten (10) years of 

  

			
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his Normal Retirement Date. The amount of retirement income payable to such a Member shall be the retirement income payable at Normal Retirement Date, reduced to the lesser of (a) and
(b) as follows: 
  

	 	(a)	the Actuarial Equivalent of the retirement income otherwise payable at Normal Retirement Date; 

 

	 	(b)	the retirement income which would have commenced at Normal Retirement Date multiplied by the applicable early retirement factor in accordance with paragraph 4.02(c)
with the reference to Early Retirement Date changed to date of termination of employment. 

  

	7.03	OPP Benefits 

 In addition
to the benefits under this Article 7, a Member who participates in the OPP shall receive the applicable benefits described in Schedule 6 of Appendix A. 

  

			
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 Article 8—Disability Benefits 

 

	8.01	Total Disability 

 A DB
Member who is on a period of leave due to Total Disability shall be eligible for the benefits described in Section 8.02. Such Member shall cease to qualify for such benefits upon the earliest of: 

 

	 	(a)	the Member’s Normal Retirement Date; 

  

	 	(b)	the date of the Member’s death; 

  

	 	(c)	the date the Member ceases to suffer from a Total Disability, as certified by a medical doctor licensed to practice under the laws of a province of Canada; or

  

	 	(d)	the date of discontinuance of the Plan in whole or in part in respect of a Member affected by the discontinuance. 

A DB Member who ceases to qualify for such benefits may, if he is eligible, elect to retire on his Normal Retirement Date or an Early
Retirement Date. If he is not eligible to retire and if he does not return to active employment, the Member shall be deemed to terminate his employment in accordance with Article 7. In no event shall the Member continue to accrue benefits pursuant
to Section 8.02 subsequent to his Retirement Date. 
  

	8.02	Disability Accrual 

 With
respect to a DB Member who sustains a Total Disability, for the purposes of the Plan: 
  

	 	(a)	Average Earnings-5, Average Earnings-3 and YMPE Average shall be determined as of the date on which the Member became disabled; 

 

	 	(b)	Canada/Quebec Pension Plan Benefit shall be deemed to be equal to the benefit in effect immediately prior to his Total Disability; 

 

	 	(c)	Continuous Service shall continue to accrue in full; 

  

			
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	 	(d)	Credited Service shall continue to accrue at the rate in effective immediately prior to his Total Disability; and 

 

	 	(e)	Subject to Section 2.03, his benefit shall continue to accrue in accordance with the Schedule of benefits applicable to the DB Member as in effective immediately
prior to the Member’s Total Disability. 

  

			
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 Article 9—Related Employer Benefit Limitations 

 

	9.01	Related Employers 

 For
purposes of this Article 9, “Related Employers” means the Company, an employer that is a company that is related within the meaning of the Income Tax Act (Canada) to the Company, or a partnership or joint venture in which the Company is a
partner or joint venturer and in respect of which the Company does not act at arm’s length. 
  

	9.02	Lifetime Benefit 

 The
amount of lifetime retirement income benefit payable under the Plan to a Member, a Member’s Beneficiary or a Member’s Spouse, as applicable, shall not cause the lifetime retirement income benefits payable in respect of the Member under the
defined benefit provisions of all registered pension plans in which Related Employers participate, to exceed, in the aggregate, the lifetime retirement income limits set out under Revenue Rules. 

 

	9.03	Bridge Benefit 

 The
amount of temporary retirement income benefit payable under the Plan to a Member, a Member’s Beneficiary and a Member’s Spouse, as applicable, shall not cause the temporary retirement income benefits payable in respect of the Member under
the defined benefit provisions of all registered pension plans in which Related Employers participate to exceed, in the aggregate, the temporary retirement income limits set out under Revenue Rules. 

 

	9.04	Combined Lifetime Benefit and Bridge Benefit 

 The amount of the combined lifetime retirement income benefit and temporary retirement income benefit payable under the Plan to a Member, a Member’s Beneficiary and a Member’s Spouse, as
applicable, shall not cause the combined lifetime retirement income benefits payable in respect of the Member under the defined benefit provisions of all registered pension plans in which Related Employers participate, to exceed, in the aggregate,
the combined lifetime retirement income and temporary retirement income limits set out under Revenue Rules. 

  

			
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	9.05	Pension Adjustment 

 In
each calendar year, the amount of retirement income accrued by the Member under the Plan shall not cause the pension adjustments, as determined in accordance with Revenue Rules, in respect of the Member under all registered pension plans in which
Related Employers participate, to exceed, in the aggregate, the money purchase limit, as defined in Revenue Rules. 

  

			
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 Article 10—Transfer of Employment 

 

	10.01	Transfers While Not Remaining an Employee 

 The transfer of a DB Member within the Company to a category of employment such that the Member ceases to be an Employee, or to a Canadian company which is associated with the Company but which does not
itself participate in the Plan, shall not constitute a termination of employment pursuant to Article 7. In the event of such transfer, the Member’s: 
  

	 	(a)	Continuous Service (for benefit eligibility purposes) shall include all periods of uninterrupted, regular employment of the Member while he remains in the employment of
the associated company, as applicable; 

  

	 	(b)	Credited Service (for benefit computation purposes) shall exclude those periods of employment during which he is not an Employee except as previously provided in
Section 1.02(b)(vii); 

  

	 	(c)	Average Earnings-5, Average Earnings-3 shall be determined at the Member’s Date of Determination; 

 

	 	(d)	the benefits payable under the Plan shall be determined in accordance with the applicable provisions of the Plan on the earliest of: 

 

	 	(i)	the termination of employment with the Company or the associated company; and 

 

	 	(ii)	the Member’s death. 

Provided the Member does not elect, as may be provided under Applicable Pension Laws to receive benefits in accordance with Article 7.

 If the DB Member is transferred to a foreign affiliate of the Company, the Member’s benefit shall be determined in
accordance with the Company’s policy on such transfers subject to any limits under the Revenue Rules or the Applicable Pension Laws. 

  

			
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	10.02	Transfers Where Becomes an Employee 

 In the event of the transfer of an employee, on or after January 1, 2011, within the Company or from another associated company to a category of employment such that the Member becomes an Employee
upon such transfer for the purposes of this Plan, 
  

	 	(a)	the Member’s Continuous Service (for benefit eligibility purposes) shall include all periods of uninterrupted, regular employment of the Member while he was in the
employment of the Company or associated company; and 

  

	 	(b)	the Member shall become a DC Member at his date of transfer. 

 Notwithstanding the above provisions, in the event of the transfer of an employee, who was hired prior to January 1, 2011, from an foreign affiliate of the Company and who prior to January 1,
2011 participated in a defined benefit provision of a plan of the foreign affiliate, to a category of employment such that the Member becomes an Employee upon such transfer for purposes of the Plan, 

 

	 	(c)	the Member’s Continuous Service (for benefit eligibility purposes) shall include all periods of uninterrupted, regular employment of the Member while he was an
employee of the foreign affiliate; and 

  

	 	(d)	the Member shall become a DB Member participating under Part 3 of the Plan as a Plan E Member at his date of transfer. 

An employee, who was hired on or after January 1, 2011, and transfers from foreign affiliates of the Company to a category of
employment such that the Member becomes an Employee upon such transfer shall become a DC Member of the Plan as his date of transfer in accordance with the preceding provisions of this Section 9.03. 

  

			
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 Article 11—Transfers of Funds 

 

	11.01	Transfer from Registered Plan of Previous Employer 

 Where there exists a Reciprocal Agreement between the Company and a previous employer, the Company shall accept deposits into the Fund to the credit of a Member by way of transfer from the Member’s
previous employer’s registered pension plan or deferred profit sharing plan. Amounts so transferred shall be accepted in accordance with the terms of the Reciprocal Agreement. 

 

	11.02	Transfer to Other Registered Plan 

  

	 	(a)	Where there exists a Reciprocal Agreement between the Company and the subsequent employer of a Member, transfer payments may be made into the fund of the subsequent
employer’s registered pension plan. The amount of such transfer shall be determined in accordance with the Reciprocal Agreement. 

  

	 	(b)	Where no Reciprocal Agreement exists, any cash settlement to which the Member is entitled in accordance with Section 4.05, paragraph 7.01(b) or 10.06 of Part 1 may
be: 

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a registered retirement savings plan of the Member; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada for the purchase of an immediate life annuity or a deferred life annuity
commencing not later than December 1st of the calendar year during which the Member attains age seventy-one (71) (or such other date permitted under Revenue Rules) in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

  

			
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	 	(c)	Where no Reciprocal Agreement exists and: 

  

	 	(i)	a Member, including any Member who is no longer employed by the Company, is entitled to receive a deferred retirement income in accordance with Article 7; or

  

	 	(ii)	required by Applicable Pension Laws, a Spouse who is entitled to a retirement income under the Plan upon the death of the Member prior to the commencement of payment of
the Member’s retirement income, 

 may direct that the lump sum Actuarial Equivalent of such retirement
income be: 
  

	 	(iii)	transferred to an insurance company licensed to carry out an annuities business in Canada for the purchase of an immediate annuity or a deferred life annuity commencing
not later than December 31 of the calendar year during which the Member attains age seventy-one (71) or the Spouse attains such age or date specified under Revenue Rules, as applicable, in a form acceptable under Applicable Pension Laws
and Revenue Rules; 

  

	 	(iv)	transferred to another registered pension plan, if this other plan so permits; 

 

	 	(v)	transferred to such other type of registered plans or vehicles as approved under Applicable Pension Laws and Revenue Rules; 

subject to any approval by the Member’s Spouse that is required by Applicable Pension Laws. Such transfer shall only be permitted if
the administrator of such plan agrees in writing to administer such transferred pension credit within the conditions of Applicable Pension Laws. 
 The Member or Spouse may elect to make such a transfer: 
  

	 	(vi)	upon termination of employment with the Company or upon the Member’s death, as applicable; 

 

	 	(vii)	at any other date as may be specified in Applicable Pension Laws; and 

  

	 	(viii)	at any other date as may be authorized by the Company. 

  

			
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	 	(d)	As may be permitted under Applicable Pension Laws, the Company may require a Member or a Spouse, as applicable, who is entitled to an amount of retirement income to
transfer the lump sum Actuarial Equivalent of the benefit to another registered vehicle. 

  

	 	(e)	An amount transferred in accordance with paragraph (c), or a cash settlement payable to a Member under Section 10.06 of Part 1 and transferred in accordance with
paragraph (b), to a registered retirement savings plan, registered retirement income fund or a money purchase provision of a registered pension plan, shall not exceed the product of (i) and (ii), where: 

 

	 	(i)	is the annual amount of retirement income equal to the Plan Benefit using the Member’s date of termination of employment or Retirement Date, as applicable, as the
Date of Determination; and 

  

	 	(ii)	is the appropriate factor from the following table: 

  

			
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	 Attained Age at
Date of Calculation
	  	Factor
	Under 50	  	9.0
	50	  	9.4
	51	  	9.6
	52	  	9.8
	53	  	10.0
	54	  	10.2
	55	  	10.4
	56	  	10.6
	57	  	10.8
	58	  	11.0
	59	  	11.3
	60	  	11.5
	61	  	11.7
	62	  	12.0
	63	  	12.2
	64	  	12.4
	65	  	12.4
	66	  	12.0
	67	  	11.7
	68	  	11.3
	69	  	11.0
	70	  	10.6
	71	  	10.3

 For non-integral ages lower than 64, the appropriate factor shall be determined on an interpolated basis.

 If the Member retires on a Postponed Retirement Date, the amount under subparagraph (i) above shall include any
actuarial increase to which the Member may be entitled under Section 4.04. 
  

	 	(f)	If the amount to be transferred exceeds the maximum transferable amount determined above, such excess shall be paid to the Member in cash. 

The transfers this Section shall be subject to any limitations prescribed by Applicable Pension Laws in respect of the transfer of monies
from the Fund. 

  

			
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	 	(g)	The transfers under paragraphs (a), (b), (c) and (d), excluding any refund of Member Required DB Contributions with Interest, shall be subject to any limitations
prescribed by Applicable Pension Laws in respect of the transfer of monies from the Fund. 

  

			
	Kraft Canada Inc.	  	Appendix A—Schedule 1 to Part 3—Plan A
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 Appendix A—Schedule 1 to Part 3—Plan A 

 

	A1.01	 The provisions of this Schedule shall only be applicable to Members during such periods as they are accruing Credited Plan A Service. This Schedule is closed to
new Members. 

  

	A1.02	 Member Required DB Contributions 

 A Plan A Member shall not be required, nor allowed, to make Required DB Contributions. 
  

	A1.03	 Future Service Benefits 

 A Plan A Member’s Future Service Benefit shall be equal to one and one-quarter percent (1-1/4%) of the Member’s Average Earnings-5 less one and three-sevenths percent (1-3/7%) of the
Member’s Canada/Quebec Pension Plan Benefit, all multiplied by his Credited Plan A Service. 

  

			
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 Appendix A—Schedule 2 to Part 3—Plan B 

 

	A2.01	 The provisions of this Schedule shall only be applicable to Members during such periods as they are accruing Credited Plan B Service. This Schedule is closed to
new Members. 

  

	A2.02	 Member Required DB Contributions 

 A Plan B Member shall be required to contribute in each calendar year or portion thereof, an amount equal to three percent (3%) of his Earnings. 

 

	A2.03	 Future Service Benefits 

 A Plan B Member’s Future Service Benefit shall be equal to two percent (2%) of the Member’s Average Earnings-5 less one and three-sevenths percent (1-3/7%) of the Member’s
Canada/Quebec Pension Plan Benefit all multiplied by his Credited Plan B Service. 

  

			
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 Appendix A—Schedule 3 to Part 3—Plan C 

 

	A3.01	The provisions of this Schedule shall only be applicable to Members during such periods as they are accruing Credited Plan C Service. This Schedule is closed to new
Members. 

  

	A3.02	 Member Required DB Contributions 

 A Plan C Member shall not be required, nor allowed, to make Required DB Contributions. 
  

	A3.03	 Future Service Benefits 

 A Plan C Member’s Future Service Benefit shall be equal to one and one-quarter percent (1-1/4%) of the Member’s Average Earnings-5 less two and six-sevenths percent (2-6/7%) of the Member’s
Canada/Quebec Pension Plan Benefit all multiplied by his Credited Plan C Service. 

  

			
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 Appendix A—Schedule 4 to Part 3—Plan D 

 

	A4.01	The provisions of this Schedule shall only be applicable to Members during such periods as they are accruing Credited Plan D Service. This Schedule is closed to new
Members. 

  

	A4.02	 Member Required DB Contributions 

 A Plan D Member shall be required to contribute in each calendar year or portion thereof, an amount equal to three percent (3%) of his Earnings. 

 

	A4.03	 Future Service Benefits 

 A Plan D Member’s Future Service Benefit shall be equal to two percent (2%) of the Member’s Average Earnings-5 less two and six-sevenths percent (2-6/7%) of the Member’s Canada/Quebec
Pension Plan Benefit all multiplied by his Credited Plan D Service. 

  

			
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 Appendix A—Schedule 5 to Part 3—Plan E 

 

	A5.01	The provisions of this Schedule shall only be applicable to Members during such periods as they are accruing Credited Plan E Service. For Employees joining the DB
Provisions of the Plan in accordance with Section 8.03 of Part 2 or Section 10.03 of Part 3, this Schedule is open. 

  

	A5.02	 Member Required DB Contributions 

 A Plan E Member shall be required to contribute in each calendar year or portion thereof, an amount equal to two and one-half percent (2-1/2%) of his Earnings up to the YMPE and five percent (5%) of
his Earnings in excess of the YMPE. For the period from January 1, 1991 to February 28, 1991, the Member Required DB Contributions should be in accordance with the provisions applicable to the Member on December 31, 1990. For a Member
who becomes a Member in January or February 1991, Member Required DB Contributions shall be equal to zero (0) prior to March 1, 1991. 
  

	A5.03	 Future Service Benefits 

 A Plan E Member’s Future Service Benefit shall be equal to one and one-tenth percent (1.1 %) of his Average Earnings-3 up the YMPE Average and one and eighty-five hundredths percent (1.85%) of
his Average Earnings-3 in excess of the YMPE Average all multiplied by his Credited Plan E Service. 

  

			
	Kraft Canada Inc.	  	Appendix A—Schedule 6 to Part 3—Optional Pension Plan Members
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees
	Amended and Restated as of January 1, 2011	  	 Page
 94

  

 Appendix A—Schedule 6 to Part 3—Optional Pension Plan Members 

 

	A-6.01	The provisions of this Schedule shall only be applicable to Members during such periods after they started making OPP Member Contributions. The benefits payable under
this Schedule shall be in addition to the benefits payable under Part 3 and any other Schedules of this document. 

The OPP is the optional defined contribution portion of the Plan which is closed to all eligible Employees hired or rehired after
December 31, 2010. 
  

	A-6.02	OPP Member Contributions 

An OPP Member may elect to contribute to his OPP Member Account an amount not exceeding 6% of his Earnings. 

Notwithstanding the forgoing, a Cangro Member shall not make OPP Member Contributions after January 13, 2006, or such later date as
provided in the Cangro Agreement. 
  

	A-6.03	OPP Company Contributions 

In each calendar year, or portion thereof prior to January 1, 2000, and subject to the provisions of Sections 5.01 and 5.02 of Part 1
of the Plan, an amount equal to thirty percent (30%) of the OPP Member Contributions made by the OPP Member in such calendar year or portion of calendar year shall be deposited into the OPP Company Account of the OPP Member. In each calendar
year or portion thereof after December 31, 1999 and prior to January 1, 2003, and subject to the provisions of Section 5.01 and 5.02 of Part 1, an amount equal to forty percent (40%) of the OPP Member Contributions made by the
OPP Member in such calendar year or portion of calendar year shall be deposited in the OPP Company Account of the OPP Member. In each calendar year or portion thereof after December 31, 2002 and prior to January 1, 2007, and subject to the
provisions of Section 5.01 and 5.02 of Part 1, an amount equal to fifty percent (50%) of the OPP Member Contributions made by the OPP Member in such calendar year or portion of calendar year shall be deposited in the OPP Company Account of
the OPP Member. In each calendar year or portion thereof after January 1, 

  

			
	Kraft Canada Inc.	  	Appendix A—Schedule 6 to Part 3—Optional Pension Plan Members
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees
	Amended and Restated as of January 1, 2011	  	 Page
 95

  

 
2007, and subject to the provisions of Section 5.01 and 5.02 of Part 1, an amount equal to fifty-five percent (55%) of the OPP Member Contributions made by the OPP Member in such
calendar year or portion of calendar year shall be deposited in the OPP Company Account of the OPP Member. 
  

	A-6.04	OPP Benefits 

 The amount
of benefits payable out of the OPP shall be those benefits which may be purchased from an insurance company using the full balance of the OPP Member Account and the OPP Company Account. Upon termination of employment, the OPP Member shall be
permitted to transfer the full balance of the OPP Member Account and the OPP Company Account to another registered vehicle as permitted under the Applicable Pension Laws and Revenue Rules. 

 

	A-6.05	Pre-Retirement Death 

 If
an OPP Member dies prior to receiving the balance of his accounts his Beneficiary or, where required by Applicable Pension Laws, his Spouse, shall receive a lump sum equal to the full balance of his OPP Member Account and his OPP Company Account.

  

	A-6.06	OPP Administrative Rules 

  

	 	(a)	An OPP Member may change, discontinue, or reinstate his level of OPP Member Contributions on the first day of any month. 

 

	 	(b)	OPP Member Contributions shall be deposited in individual OPP Member Accounts. 

 

	 	(c)	OPP Company Contributions shall be deposited in individual OPP Company Accounts. 

 

	 	(d)	OPP Member Accounts and OPP Company Accounts shall be invested, at the direction of the OPP Member, in a number of investment options to be made available by the
Funding Agent(s) under the terms of the Funding Agreement(s). An OPP Member may change such direction on the first day of any month. 

  

			
	Kraft Canada Inc.	  	Appendix A—Schedule 6 to Part 3—Optional Pension Plan Members
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees
	Amended and Restated as of January 1, 2011	  	 Page
 96

  

	 	(e)	OPP Member Accounts and OPP Company Accounts shall be valued at least monthly, at which time all interest, dividend and other investment earnings of the portion of the
Fund in which the accounts are invested shall be allocated to each account. 

  

	 	(f)	The Company shall establish and communicate other administrative procedures to ensure the efficient administration of the OPP. 

 

	A-6.07	OPP Maximum Contributions 

The Company shall establish administrative procedures such that the total of OPP Company Contributions and OPP Member Contributions and
any OPP Transfers as defined in Section A-6.08 shall not exceed the amount of contributions permissible under Revenue Rules, taking into account the pension credits derived under this Plan and any other registered pension plan of a company that is
related to the Company within the meaning of the Revenue Rules. 
  

	A-6.08	OPP Transfers 

 On or
after February 7, 2000 and subject to Article A6.07, an OPP Member was permitted to contribute to the OPP any amounts transferred from the Kraft Canada Inc. Employee Savings Plan. Any such funds so transferred shall be defined as “OPP
Transfers”, did not attract any OPP Company Contributions under Section A-6.03, and were deposited in the OPP Member Account of the OPP Member. Effective July 31, 2003, OPP Transfers were no longer permitted. 

  

			
	Kraft Canada Inc.	  	Appendix B—Alberta
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees
	Amended and Restated as of January 1, 2011	  	 Page
 97

  

 Appendix B—Provincial Provisions—Alberta 

Notwithstanding any other provision of the Plan, the provisions of this Appendix B shall apply to a Member who is an Alberta Employee. 

“Alberta Employee” means an Employee who reports to work at an establishment of the Company in the Province of Alberta. If the Employee is not
required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “Alberta Employee” means an Employee who is paid from an establishment of
the Company, such establishment being situated in the Province of Alberta. 
 PART 1—GENERAL PROVISIONS 

Article 2—Construction, Interpretation and Definitions 
  

	2.71	“Spouse” means, subject to the requirements of the Applicable Pension Laws, the person who, at the earlier of the Member’s Pension Commencement Date and
the date of the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member and has not been living separate and apart from the Member for three (3) or more consecutive years; or

  

	 	(b)	if there is no person to whom paragraph (a) above applies, the person who, immediately preceding the relevant time, lived with the Member in a conjugal
relationship: 

  

	 	(i)	for a continuous period of at least three (3) years; or 

  

	 	(ii)	of some permanence, if there is a child of the relationship by birth or adoption. 

  

			
	Kraft Canada Inc.	  	Appendix B—Alberta
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 98

  

 Article 10—General Provisions 

 

	10.06	Commutation of Benefits 

  

	 	(a)	Retirement income under Part 3 or the value of the Member’s DC Account under Part 2 may, before payment of that benefit has commenced, be commuted and paid in a
lump sum at the discretion of the Member or the Member’s Spouse if the Member has died, if: 

  

	 	(i)	the annual retirement income that would be payable to the Member under Part 3 at or after Normal Retirement Date plus the retirement income that would be payable to the
Member from the value of the DC Account does not exceed four percent (4%) of the YMPE as at the date the Member or the Member’s Spouse, as applicable, makes the application in the prescribed form; or 

 

	 	(ii)	the lump sum Actuarial Equivalent of such retirement income under Part 3 plus the value of the Member’s DC Account under Part 2 does not exceed twenty percent
(20%) of the YMPE as at the date the Member or the Member’s Spouse, as applicable, makes the application in the prescribed form. 

 The amount of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to be paid. 
  

	 	(b)	Retirement income under Part 3 and the value of the Member’s DC Account under Part 2 payable to a Member may be commuted and paid in a lump sum if the Member has a
terminal illness or a disability, certified by a medical practitioner, which is likely to shorten the Member’s life considerably. If the Member has a Spouse, the retirement income may only be commuted if the Spouse completes a waiver in the
form and manner prescribed by Applicable Pension Laws. 

  

	 	(c)	 Retirement income under Part 3 and the value of the Member’s DC Account under Part 2 required to be paid under the Plan to a Member who has ceased
to accrue Continuous Service and who has been a non-resident of Canada for 

  

			
	Kraft Canada Inc.	  	Appendix B—Alberta
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 99

  

 
purposes of Revenue Rules, may be commuted and paid in a lump sum at the request of the person entitled to the benefit, provided that the prescribed forms are completed and filed as required by
Applicable Pension Laws. If the Member has a Spouse, an election to commute and receive a lump sum payment may only be made if the Spouse completes a waiver in the form and manner prescribed by Applicable Pension Laws. 

 

	 	(d)	The Company may, at its sole discretion, require a Member who is entitled to an amount of deferred retirement income under Part 3, who is more than 10 years prior to
Normal Retirement Date to transfer, in lieu of any other benefit under the Plan, the lump sum Actuarial Equivalent of such deferred retirement income, if the lump sum Actuarial Equivalent of the benefits payable under Part 3 is less than 20% of the
YMPE in the year of termination. 

 PART 2—DEFINED CONTRIBUTION PROVISIONS 

Article 6—Death Benefits 
  

	6.02	Payment of Death Benefits 

  

	 	(a)	If a DC Member dies, distribution of the Member’s DC Account payable in accordance with Section 6.01 to the Member’s Spouse shall be made as:

  

	 	(i)	a transfer to a locked-in retirement savings vehicle as prescribed under the Applicable Pension Laws, or 

 

	 	(ii)	a single premium purchase of a life annuity from an insurance company, commencing no later than the end of the calendar year in which the Spouse attains age 71, or such
other age as may be permitted by Revenue Rules, or if later, within one year of the Member’s date of death, in a form acceptable under Applicable Pension Laws and Revenue Rules. 

as designated by the Spouse or if the Spouse fails to make a designation within the time required or permitted under Applicable Pension
Laws, as may be determined by the Company in its absolute discretion in such form as may be permitted under Applicable Pension Laws. 

  

			
	Kraft Canada Inc.	  	Appendix B—Alberta
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 100

  

	 	(b)	The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution.

  

	 	(c)	Distribution of the Member’s DC Account on the death of a Member to the Member’s Beneficiary who is not a Spouse shall be made as a lump sum cash payment.

 PART 3—DEFINED BENEFIT PROVISIONS 
 Article 6—Death Benefits 
  

	6.04	Commutation of Death Benefits 

  

	 	(a)	A Spouse who is entitled to a lump sum amount pursuant to Section 6.01, may elect in the manner and form prescribed by the Company, to have this amount:

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; or 

 

	 	(ii)	paid into a locked-in registered retirement savings plan of the Spouse prescribed under the Applicable Pension Laws. 

 

	 	(b)	The amount of retirement income payable to a Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary, be paid in a lump sum
Actuarially Equivalent to the remaining retirement income payments under the guarantee option. 

  

	 	(c)	The amount of any retirement income payable to a Member’s estate under a guarantee option, shall be paid in a lump sum Actuarially Equivalent amount to the
remaining retirement income payments under the guarantee option. 

  

			
	Kraft Canada Inc.	  	Appendix C—Alberta
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 101

  

 Appendix C—Provincial Provisions—British Columbia 

Notwithstanding any other provision of the Plan, the provisions of this Appendix C shall apply to a Member who is a British Columbia Employee. 

“British Columbia Employee” means an Employee who reports to work at an establishment of the Company in the Province of British Columbia. If the
Employee is not required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “British Columbia Employee” means an Employee who is paid
from an establishment of the Company, such establishment being situated in the Province of British Columbia. 
 PART 1—GENERAL
PROVISIONS 
 Article 2—Construction, Interpretation and Definitions 

 

	2.71	“Spouse” means, subject to the requirements of the Applicable Pension Laws, the person who, at the earlier of the commencement of the Member’s pension
and the date of the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member and who, if living separate and apart from the Member at relevant time, did not live separate and apart from the Member for no
longer than the two (2) year period immediately preceding the relevant time; or 

  

	 	(b)	if there is no person under paragraph (a), the person who is living and cohabiting with such Member in a marriage-like relationship, including a marriage-like
relationship between persons of the same gender, and who lived and cohabited in that relationship in the two (2) year period immediately preceding the relevant time. 

  

			
	Kraft Canada Inc.	  	Appendix C—British Columbia
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 102

  

 Article 10—General Provisions 

 

	10.06	 Commutation of Benefits 

  

	 	(a)	Retirement income under Part 3 and the value of the DC Account under Part 2 required to be paid under the Plan may be commuted and paid in a lump sum, at the discretion
of the Member or the Member’s Spouse if the Member has died, if: 

  

	 	(i)	the annual retirement income that would be payable to a Member at or after Normal Retirement Date is less than ten percent (10%) of the YMPE as at the Date of
Determination; or 

  

	 	(ii)	the lump sum Actuarial Equivalent of such retirement income does not exceed twenty percent (20%) of the YMPE as at the Date of Determination.

 The amount of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to
be paid. 
  

	 	(b)	Retirement income under Part 2 or Part 3 payable to a Member may be commuted and paid in a lump sum if the Member has a physical disability, certified by a medical
practitioner, which is likely to considerably shorten the Member’s life expectancy. 

  

	 	(c)	Retirement income required to be paid under Part 2 or Part 3 of the Plan to a Member who has ceased to accrue Continuous Service and who has been a non-resident of
Canada for purposes of Revenue Rules for more than two (2) years may be commuted and paid in a lump sum, at the request of the person entitled to the benefit, provided the appropriate forms are completed and filed as required by Applicable
Pension Laws. 

  

			
	Kraft Canada Inc.	  	Appendix C—British Columbia
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 103

  

 PART 2—DEFINED CONTRIBUTION PROVISIONS 

Article 6—Death Benefits 
  

	6.02	Payment of Death Benefits 

  

	 	(a)	If a DC Member dies, distribution of the Member’s DC Account payable in accordance with Section 6.01 to the Member’s Spouse shall be made as:

  

	 	(i)	a transfer to a locked-in retirement savings vehicle as prescribed under the Applicable Pension Laws, or 

 

	 	(ii)	a single premium purchase of a life annuity from an insurance company, commencing no later than the end of the calendar year in which the Spouse attains age 71, or such
other age as may be permitted by Revenue Rules, or if later, within one year of the Member’s date of death, in a form acceptable under Applicable Pension Laws and Revenue Rules. 

as designated by the Spouse or if the Spouse fails to make a designation within the time required or permitted under Applicable Pension
Laws, as may be determined by the Company in its absolute discretion in such form as may be permitted under Applicable Pension Laws. 
  

	 	(b)	The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution.

  

	 	(c)	Distribution of the Member’s DC Account on the death of a Member to the Member’s Beneficiary who is not a Spouse shall be made as a lump sum cash payment.

  

			
	Kraft Canada Inc.	  	Appendix C—British Columbia
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 104

  

 PART 3—DEFINED BENEFIT PROVISIONS 
 Article 6—Death Benefits 
  

	6.04	Commutation of Death Benefits 

  

	 	(a)	A Spouse who is entitled to a lump sum amount pursuant to Section 6.01, may elect in the manner and form prescribed by the Company, to have this amount:

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a locked-in registered retirement savings plan of the Spouse; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada commencing not later than December 1st of the calendar year during which
the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules), or, if later, within one (1) year of the Member’s date of death, in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The amount of retirement income payable to a Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary, be paid in a lump sum
Actuarially Equivalent to the remaining retirement income payments under the guarantee option. 

  

	 	(c)	The amount of any retirement income payable to a Member’s estate under a guarantee option, shall be paid in a lump sum Actuarially Equivalent amount to the
remaining retirement income payments under the guarantee option. 

  

			
	Kraft Canada Inc.	  	Appendix D—Manitoba
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 105

  

 Appendix D—Provincial Provisions—Manitoba 

Notwithstanding any other provisions of the Plan, this Appendix D shall apply to each Manitoba Employee. 

“Manitoba Employee” means an Employee who reports to work at an establishment of the Company in the Province of Manitoba. If the Employee is not
required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “Manitoba Employee” means an Employee who is paid from an establishment
of the Company, such establishment being situated in the Province of Manitoba. 
 PART 1—GENERAL PROVISIONS 

Article 2—Construction, Interpretation and Definitions 
  

	2.71	“Spouse” means, subject to the requirements of the Applicable Pension Laws, the person, at the earlier of a Member’s Pension Commencement Date and the
date of the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member; or 

  

	 	(b)	the common-law partner who, not being married to the Member, meets one (1) of the following eligibility requirements: 

 

	 	(i)	the person who, with such Member, registered a common-law relationship under section 13.1 of The Vital Statistics Act; 

 

	 	(ii)	the person who has resided with such Member in a conjugal relationship for at least three (3) years if either of them is married; or 

 

	 	(iii)	the person who has resided with such Member in a conjugal relationship for at least one (1) year if neither of them is married. 

  

			
	Kraft Canada Inc.	  	Appendix D—Manitoba
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 106

  

 For greater certainty, a Spouse who satisfies shall only be considered to have survived
the Member if such Spouse was cohabiting with the Member immediately prior to the death of the Member or the Member’s Pension Commencement Date, as applicable, and such Spouse provides evidence to this effect satisfactory to the Company.

 Article 10—General Provisions 
  

	10.06	Commutation of Benefits 

  

	 	(a)	Retirement income under Part 3 and the value of the Member DC Account under Part 2 may be commuted and paid in a lump sum if: 

 

	 	(i)	the annual retirement income that would be payable to the Member under Part 3 at Normal Retirement Date is less than 4% of the YMPE as at the Date of Determination; or

  

	 	(ii)	the lump sum Actuarial Equivalent of the Member’s retirement income under Part 3 is less than 20% of the YMPE as at the Date of Determination; or

  

	 	(iii)	the value of the Member’s Account under Part 2 is less than 20% of the YMPE. 

 The amount of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to be paid. 
  

	 	(b)	A benefit required to be paid under Part 2 or Part 3 to a Member who has ceased to accrue Continuous Service and who is a non-resident of Canada for purposes of Revenue
Rules, may be commuted and paid in a lump sum at the request of the Member, provided that the appropriate forms are completed and filed as required by Applicable Pension Laws. If the Member has a Spouse, an election to commute and receive a lump sum
payment may only be made if the Spouse completes a waiver in the form and manner prescribed by Applicable Pension Laws. 

  

			
	Kraft Canada Inc.	  	Appendix D—Manitoba
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 107

  

 PART 2—DEFINED CONTRIBUTION PROVISIONS 

Article 6—Death Benefits 
  

	6.02	Payment of Death Benefits 

  

	 	(a)	If a DC Member dies, distribution of the Member’s DC Account payable in accordance with Section 6.01 to the Member’s Spouse shall be made as:

  

	 	(i)	a transfer to a locked-in retirement savings vehicle as prescribed under the Applicable Pension Laws, or 

 

	 	(ii)	single premium purchase of a life annuity from an insurance company, commencing no later than the end of the calendar year in which the Spouse attains age 71, or such
other age as may be permitted by Revenue Rules, or if later, within one year of the Member’s date of death, in a form acceptable under Applicable Pension Laws and Revenue Rules. 

as designated by the Spouse or if the Spouse fails to make a designation within the time required or permitted under Applicable Pension
Laws, as may be determined by the Company in its absolute discretion in such form as may be permitted under Applicable Pension Laws. 
  

	 	(b)	The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution.

  

	 	(c)	Distribution of the Member’s DC Account on the death of a Member to the Member’s Beneficiary who is not a Spouse shall be made as a lump sum cash payment.

  

			
	Kraft Canada Inc.	  	Appendix D—Manitoba
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 108

  

 PART 3—DEFINED BENEFIT PROVISIONS 

 

	6.01	Death Benefits Prior to Retirement Date 

  

	 	(a)	If the death of a DB Member occurs prior to his Retirement Date, there shall be paid to the Member’s Beneficiary or Spouse, as applicable, a benefit as set out in
(i) or (ii) below: 

  

	 	(i)	If the DB Member dies prior to his Retirement Date and if no benefit is payable under paragraph 6.01(a)(ii) below, the Member’s Beneficiary shall receive an amount
equal to the Actuarial Equivalent of the amount that would be payable pursuant to Section 7.01 if the Member had terminated employment on his date of death. 

 

	 	(ii)	If a DB Member dies after his attainment of age fifty-five (55) and prior to his Retirement Date, and provided that the Member was a Survivor Benefit Contributor,
the Spouse of such deceased Member shall receive a retirement income equal to fifty percent (50%) of the retirement income to which the Member would have been entitled pursuant to Section 4.02, taking into account only Credited Past
Service, had he retired on the first day of the month next following his death. Such retirement income shall be paid monthly to the Spouse commencing on the first day of the month next following the Member’s date of death and continuing
thereafter during such Spouse’s remaining lifetime. In the event that such Spouse dies prior to receiving the aggregate retirement income payments at least equal to the benefit described in paragraph 6.01(a)(i), any such shortfall shall be paid
in the form of a lump sum payment to the Spouse’s estate. 

  

	 	(b)	 Subject to Applicable Pension Laws, if an amount is payable to the Member’s Spouse, the Spouse may elect to receive such benefit, in lieu of the
lump sum amount, as an immediate annuity or as a deferred annuity commencing not later than December 1st of the calendar year in which the Spouse attains age seventy-one (71) (or such other date permitted under Revenue Rules) or if later, within one year of the Member’s date of death. If the
Spouse does not make an election within the period prescribed by Applicable Pension Laws, the Spouse shall be deemed to have elected an immediate retirement income. 

  

			
	Kraft Canada Inc.	  	Appendix D—Manitoba
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 109

  

	6.04	Commutation of Death Benefits 

  

	 	(a)	A Spouse who is entitled to a lump sum amount pursuant to Section 6.01, may elect in the manner and form prescribed by the Company, to have this amount:

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a locked-in registered retirement savings plan of the Spouse; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada commencing not later than December 1st of the calendar year during which
the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules), or, if later, within one (1) year of the Member’s date of death, in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The amount of retirement income payable to a Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary, be paid in a lump sum
Actuarially Equivalent to the remaining retirement income payments under the guarantee option. 

  

	 	(c)	The amount of any retirement income payable to a Member’s estate under a guarantee option, shall be paid in a lump sum Actuarially Equivalent amount to the
remaining retirement income payments under the guarantee option. 

  

			
	Kraft Canada Inc.	  	Appendix E—New Brunswick
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 110

  

 Appendix E—Provincial Provisions—New Brunswick 

Notwithstanding any other provision of the Plan, the provisions of this Appendix E shall apply to a Member who is a New Brunswick. 

“New Brunswick Employee” means an Employee who reports to work at an establishment of the Company in the Province of New Brunswick. If the
Employee is not required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “New Brunswick Employee” means an Employee who is paid
from an establishment of the Company, such establishment being situated in the Province of New Brunswick 
 PART 1—GENERAL PROVISIONS

 Article 2—Construction, Interpretation and Definitions 

 

	2.71	“Spouse” means subject to the requirements of the Applicable Pension Laws, the person who, at the earlier of a Member’s Pension Commencement Date and the
date of the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member; or 

  

	 	(b)	the person who is married to the Member by a marriage that is voidable and has not been voided by a declaration of nullity; or 

 

	 	(c)	the person who has going through a form of marriage with the Member, in good faith, that is void, and has cohabited with the Member within the preceding year; or

  

	 	(d)	the person who is not married to the Member, provided that the person is cohabiting with the Member and they have cohabited: 

 

	 	(i)	continuously for a period of three (3) years or more in a conjugal relationship in which one (1) person has been substantially dependent upon the other for
support; or 

  

			
	Kraft Canada Inc.	  	Appendix E—New Brunswick
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	Amended and Restated as of January 1, 2011	  	 Page
 111

  

	 	(ii)	in a relationship of some permanence where there is a child born of whom they are the natural parents; 

and they have cohabited within the preceding year. 
 Article 10—General Provisions 
  

	10.06	Commutation of Benefits 

  

	 	(a)	Retirement income payable under Part 3 or the value of the DC Account under Part 2 may be commuted and paid in a lump sum at the discretion of the Member if the lump
sum Actuarial Equivalent of the retirement income under Part 3 or the value of the Accounts under Part 2, as applicable, increased by 6% per year that the Member’s age on December 31st of the year of the Date of Determination is less
than 65, is less than 40% of the YMPE as at the Date of Determination. 

  

	 	(b)	Retirement income required to be paid under Part 3 or the DC Account required to be paid under Part 2 to a Member who has terminated employment, who is neither a
Canadian citizen nor a resident of Canada for purposes of Revenue Rules, and whose Spouse, if applicable, is neither a Canadian citizen nor a resident of Canada for purposes of Revenue Rules, may be commuted and paid in a lump sum at the
Member’s discretion. 

 The amount of any such form of benefit settlement shall be the Actuarial Equivalent of
the benefit remaining to be paid. Such commutation is subject to the Member’s Spouse providing the required waiver in accordance with Applicable Pension Laws. 
  

	 	(c)	The Administrator may, at its sole discretion, require a Member who is entitled to an amount of deferred retirement income under Part 3 to transfer, in lieu of any
other benefit under the Plan, the lump sum Actuarial Equivalent of such deferred retirement income, if the lump sum Actuarial Equivalent of the benefit under Part 3 and the value of the Accounts under Part 2 is less than 10% of the YMPE in the year
of termination. 

  

			
	Kraft Canada Inc.	  	Appendix E—New Brunswick
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
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 PART 3—DEFINED BENEFIT PROVISIONS 

 

	6.01	Death Benefits Prior to Retirement Date 

  

	 	(a)	If the death of a DB Member occurs prior to his Retirement Date, there shall be paid to the Member’s Beneficiary or Spouse, as applicable, a benefit as set out in
(i) or (ii) below: 

  

	 	(i)	If the DB Member dies prior to his Retirement Date and if no benefit is payable under paragraph 6.01(a)(ii) below, the Member’s Beneficiary shall receive an amount
equal to the Actuarial Equivalent of the amount that would be payable pursuant to Section 7.01 if the Member had terminated employment on his date of death. 

 

	 	(ii)	If a DB Member dies after his attainment of age fifty-five (55) and prior to his Retirement Date, and provided that the Member was a Survivor Benefit Contributor,
the Spouse of such deceased Member shall receive a retirement income equal to fifty percent (50%) of the retirement income to which the Member would have been entitled pursuant to Section 4.02, taking into account only Credited Past
Service, had he retired on the first day of the month next following his death. Such retirement income shall be paid monthly to the Spouse commencing on the first day of the month next following the Member’s date of death and continuing
thereafter during such Spouse’s remaining lifetime. In the event that such Spouse dies prior to receiving the aggregate retirement income payments at least equal to the benefit described in paragraph 6.01(a)(i), any such shortfall shall be paid
in the form of a lump sum payment to the Spouse’s estate. 

  

	 	(b)	 Subject to Applicable Pension Laws, if an amount is payable to the Member’s Spouse, the Spouse may elect to receive such benefit, in lieu of the
lump sum amount, as an immediate annuity or as a deferred annuity commencing not later than December 1st of the calendar year in which the Spouse attains age seventy-one (71) (or such other date permitted under Revenue Rules) or if later, within one year of the Member’s date of death. If the
Spouse does not make an election within the period prescribed by Applicable Pension Laws, the Spouse shall be deemed to have elected an immediate retirement income. 

  

			
	Kraft Canada Inc.	  	Appendix F—Newfoundland
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 113

  

 Appendix F—Provincial Provisions—Newfoundland 

Notwithstanding any other provision of the Plan, the provisions of this Appendix F shall apply to a Member who is a Newfoundland Employee. 

“Newfoundland Employee” means an Employee who reports to work at an establishment of the Company in the Province of Newfoundland. If the
Employee is not required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “Newfoundland Employee” means an Employee who is paid
from an establishment of the Company, such establishment being situated in the Province of Newfoundland. 
 PART 1—GENERAL PROVISIONS

 Article 2—Construction, Interpretation and Definitions 

 

	2.71	“Spouse” means subject to the requirements of the Applicable Pension Laws, the person who, at the earlier of a Member’s Pension Commencement Date and the
date of the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member; or 

  

	 	(b)	the person who is married to the Member by a marriage that is voidable and has not been voided by a declaration of nullity; or 

 

	 	(c)	the person who has gone through a form of marriage with the Member, in good faith, that is void, and has cohabited with the Member within the preceding year; or

  

	 	(d)	in relation to a Member who has a Spouse, as described in paragraph (a), (b) or (c) above, means a person who is not the Spouse of the Member, who has
cohabited continuously with the Member in a conjugal relationship for not less than three (3) years; or 

  

			
	Kraft Canada Inc.	  	Appendix F—Newfoundland
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	Amended and Restated as of January 1, 2011	  	 Page
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	 	(e)	in relation to a Member who does not have a Spouse, as described in paragraph (a), (b) or (c) above, means a person who has cohabited continuously with the
Member in a conjugal relationship for not less than one (1) year. 

 For the purposes of paragraphs
(d) and (e), the person must be cohabiting with the Member or must have cohabited with the Member within the preceding year. 
 Article
10—Payment of Retirement Benefits 
  

	10.06	Commutation of Benefits 

  

	 	(a)	Any benefit required to be paid under the Plan may be commuted and paid in a lump sum if: 

 

	 	(i)	the annual retirement income that would be payable to a Member at or after Normal Retirement Date is less than four percent (4%) of the YMPE as at the Date of
Determination; or 

  

	 	(ii)	the lump sum Actuarial Equivalent of such retirement income is less than ten percent (10%) of the YMPE as at the Date of Determination. 

This right may be exercised upon ceasing to accrue Continuous Service, at any other date as may be specified by Applicable Pension Laws
and at any other date as may be authorized by the Company. The amount of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to be paid. 

 

	 	(b)	Retirement income payable to a Member may be commuted and paid in a lump sum if a physician certifies in writing, that the Member suffers from a significant physical or
mental disability which considerably reduces the Member’s life expectancy. 

  

			
	Kraft Canada Inc.	  	Appendix F—Newfoundland
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 115

  

 PART 2—DEFINED CONTRIBUTION PROVISIONS 

Article 6—Death Benefits 
  

	6.02	Payment of Death Benefits 

  

	 	(a)	If a DC Member dies, distribution of the Member’s DC Account payable other than in the form of a lump sum in accordance with Section 6.01 to the Member’s
Spouse shall be made as: 

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a locked-in registered retirement savings plan of the Spouse; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada commencing not later than December 1st of the calendar year during which
the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules), or, if later, within one (1) year of the Member’s date of death, in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution.

  

	 	(c)	Distribution of the Member’s DC Account on the death of a Member to the Member’s Beneficiary who is not a Spouse shall be made as a lump sum cash payment.

  

			
	Kraft Canada Inc.	  	Appendix F—Newfoundland
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
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 PART 3—DEFINED BENEFIT PROVISIONS 
 Article 6—Death Benefits 
  

	1.02	Death Benefits Prior to Retirement Date 

  

	 	(a)	If the death of a Member who is accruing Continuous Service occurs prior to his Retirement Date, there shall be paid to the Member’s Spouse, or if the Member does
not have a Spouse, the Member’s Beneficiary, the lump sum Actuarial Equivalent of the retirement income the Member would have been eligible to receive in accordance with Section 4.02 or Article 7, as applicable, in respect of Credited
Service, or Plan amendments made, on or after January 1, 1987, had the Member retired or terminated employment on the date of death. The retirement income under this paragraph (a) shall be increased on the date of its commencement to
reflect fifty percent (50%) of the change in the Consumer Price Index for Canada published by Statistics Canada from the date of termination of employment to the date that is ten (10) years prior to Normal Retirement Date. The annualized
increase shall not be less than zero percent (0%) or greater than two percent (2%). 

 Subject to Applicable
Pension Laws, if an amount is payable to the Member’s Spouse hereunder, the Spouse may elect to receive such benefit, in lieu of the lump sum amount, as an immediate annuity or as a deferred annuity on or before December 1st of the
calendar year in which the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules) or if later, within one (1) year of the Member’s date of death. If the Spouse does not make an election within ninety
(90) days after the death of the Member, the Spouse shall be deemed to have elected an immediate retirement income. 
  

	 	(b)	 Notwithstanding paragraph (a), if a DB Member dies after his attainment of age fifty-five (55) and prior to his Retirement Date, and provided that
the Member was a Survivor Benefit Contributor, the Spouse of such deceased Member shall receive a retirement income equal to fifty percent (50%) of the retirement income to which the Member would have been entitled pursuant to
Section 4.02, taking into account only Credited Past Service, had he retired on the first day of 

  

			
	Kraft Canada Inc.	  	Appendix F—Newfoundland
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 117

  

 
the month next following his death. Such retirement income shall be paid monthly to the Spouse commencing on the first day of the month next following the Member’s date of death and
continuing thereafter during such Spouse’s remaining lifetime. In the event that such Spouse dies prior to receiving the aggregate retirement income payments at least equal to the benefit described in paragraph 6.01(a), any such shortfall shall
be paid in the form of a lump sum payment to the Spouse’s estate. 
  

	6.04	 Commutation of Death Benefits 

  

	 	(a)	A Spouse who is entitled to a lump sum amount pursuant to Section 6.01, may elect in the manner and form prescribed by the Company, to have this amount:

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a locked-in registered retirement savings plan of the Spouse; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada commencing not later than December 1st of the calendar year during which
the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules), or, if later, within one (1) year of the Member’s date of death, in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The amount of retirement income payable to a Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary, be paid in a lump sum
Actuarially Equivalent to the remaining retirement income payments under the guarantee option. 

  

	 	(c)	The amount of any retirement income payable to a Member’s estate under a guarantee option, shall be paid in a lump sum Actuarially Equivalent amount to the
remaining retirement income payments under the guarantee option. 

  

			
	Kraft Canada Inc.	  	Appendix G—Nova Scotia
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 118

  

 Appendix G—Provincial Provisions—Nova Scotia 

Notwithstanding any other provision of the Plan, the provisions of this Appendix G shall apply to a Member who is a Nova Scotia. 

“Nova Scotia Employee” means an Employee who reports to work at an establishment of the Company in the Province of Nova Scotia. If the Employee
is not required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “Nova Scotia Employee” means an Employee who is paid from an
establishment of the Company, such establishment being situated in the Province of Nova Scotia. 
 PART 1—GENERAL PROVISIONS

 Article 2—Construction, Interpretation and Definitions 

 

	2.71	“Spouse” means subject to the requirements of the Applicable Pension Laws, the person who, at the earlier of the commencement of the Member’s pension and
the date of the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member; or 

  

	 	(b)	the person who is married to the Member by a marriage that is voidable and has not been annulled by a declaration of nullity; or 

 

	 	(c)	the person who has gone through a form of marriage with the Member, in good faith, that is void, provided that the person is cohabiting with the Member in a conjugal
relationship, or if they have ceased to cohabit, has cohabited with the Member in a conjugal relationship within the twelve (12) month period immediately preceding the relevant time; or 

 

	 	(d)	the person who has cohabited with the Member in a conjugal relationship for a period of at least two (2) years, neither of the Member and the person being a
Spouse; or 

  

			
	Kraft Canada Inc.	  	Appendix G—Nova Scotia
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	Amended and Restated as of January 1, 2011	  	 Page
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	 	(e)	the person who is a party to a domestic partner declaration registered pursuant to the Vital Statistics Act provided that such declaration has not been terminated or
otherwise invalidated pursuant to the Vital Statistics Act; 

 provided the person is not living separate and
apart from the Member at that time. 
 Article 10—General Provisions 

 

	10.06	 Commutation of Benefits 

  

	 	(a)	The retirement income under Part 3 and the value of the Member’s DC Account under Part 2 may be commuted and paid in a lump sum if: 

 

	 	(i)	the annual retirement income under Part 3 plus the value of the Member’s DC Account under Part 2 at Normal Retirement Date is less than four percent (4%) of
the YMPE as at the Date of Determination; or 

  

	 	(ii)	the lump sum Actuarial Equivalent of such retirement income under Part 3 plus the value of the Member’s DC Account under Part 2 is less than ten percent
(10%) of the YMPE as at the Date of Determination. 

 The amount of any such form of benefit settlement shall
be the Actuarial Equivalent of the benefit remaining to be paid. 
  

	 	(b)	Retirement income payable to a Member may be commuted and paid in a lump sum if the Member has a mental or physical disability that is likely to shorten considerably
the life expectancy of the Member. 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 120

  

 Appendix H—Provincial Provisions—Quebec 

Notwithstanding any other provision of the Plan, the provisions of this Appendix H shall apply to a Member who is a Quebec Employee. 

“Quebec Employee” means an Employee who reports to work at an establishment of the Company in the Province of Quebec. If the Employee is not
required to report to work at an establishment of the Company or is required to report to more than one (1) establishment of the Company in different provinces, “Quebec Employee” means an Employee who is paid from an establishment of
the Company, such establishment being situated in the Province of Quebec. 
 PART 1—GENERAL PROVISIONS 

Article 2—Construction, Interpretation and Definitions 
  

	2.71(a)	“Spouse” means, subject to paragraphs (c) and (e), in relation to a Member, the person, whether the person is of the opposite sex or the same sex, who,
at the earlier of the commencement of the Member’s pension and the date of the Member’s death, meets one (1) of the following eligibility requirements: 

 

	 	(i)	the person who is married to or in a civil union with the Member; or 

  

	 	(ii)	where the Member is neither married nor in a civil union, the person who lives together with the Member in a conjugal relationship: 

 

	 	(A)	continuously for a period of three (3) years or more; or 

  

	 	(B)	continuously for a period of one (1) year or more if: 

  

	 	(1)	at least one child is born, or to be born, of their union; 

  

	 	(2)	they have adopted, jointly, at least one (1) child while living together in a conjugal relationship; or 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
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	 	(3)	one (1) of them has adopted at least one (1) child who is the child of the other, while living together in a conjugal relationship; 

provided that not more than one (1) person shall be a Spouse hereunder. In the event of more than one (1) person having claims
to be such, the determination of the Company as to which person shall be the Spouse, on the basis of evidence available to it which it considers sufficient for the purposes of such determination, shall be final. 

For the purposes of subparagraph (ii), the birth or adoption of a child during a marriage, a civil union or a period of conjugal
relationship prior to the period of conjugal relationship existing on the day as of which spousal status is established may qualify a person as a Spouse. 
  

	 	(b)	For the purposes of paragraphs (c), (e) and (f), “Separation” means, in relation to a Member and his Spouse: 

 

	 	(i)	divorce, annulment or legal separation from bed and board, if the Spouse is married to the Member; 

 

	 	(ii)	dissolution or annulment of their civil union; or 

  

	 	(iii)	cessation of conjugal relationship if the Spouse satisfies the eligibility requirement set out in subparagraph (a)(ii). 

 

	 	(c)	If Separation occurs, pursuant to subparagraph (b)(i), prior to the date the first (1st) pension instalment is due to the Member, the person who is married to or
in a civil union with the Member shall cease to be the Member’s Spouse for the purposes of Sections 5.01 and 5.02 of Part 3 or Section 5.03 of Part 2, except where the Member notified the Company in writing to have such person entitled to
the contingent retirement income despite such Separation. 

  

	 	(d)	In circumstances where: 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
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	 	(i)	a Member is married; 

  

	 	(ii)	the Member’s lawfully wedded Spouse is no longer his Spouse for the purposes of Sections 5.01 and 5.02 of Part 3 or Section 5.03 of Part 2 in accordance with
paragraph (c); and 

  

	 	(iii)	another person would qualify as the Member’s Spouse in accordance with paragraph (a) had the Member not been married; 

such other person may, at the Member’s discretion, be deemed to be the Member’s Spouse for the purposes of Sections 5.01 and
5.02 of Part 3 or Section 5.03 of Part 2. 
  

	 	(e)	In Separation occurs prior to the date of the Member’s death, the person who is the Member’s Spouse in accordance with paragraph (a) shall cease to be
the Member’s Spouse for the purposes of Sections 6.01 and 6.02 of Part 3 or Sections 6.01 of Part 2. However, for the purposes of Section 6.03 of Part 3, determination of the Spouse shall be made in accordance with paragraphs (a),
(c) and (e), unless the Spouse has waived the right to a retirement income, in accordance with Applicable Pension Laws. 

  

	 	(f)	If, after the commencement of the Member’s retirement income, Separation occurs or the Spouse ceases to be married to or in a civil union with the Member, the
person who was the Spouse of the Member on the commencement of the Member’s retirement income shall cease to be the Member’s Spouse for the purposes of any contingent retirement income payable under the form of payment elected by the
Member in accordance with Article 5 of Part 3, except where the Member notified the Company in writing to have such person entitled to the contingent retirement income despite such Separation or termination of marriage or civil union.

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 123

  

 Article 10 — General Provisions 

 

	10.06	Commutation of Benefits 

  

	 	(a)   (i)	Benefits required to be paid under the Plan to a Member who has ceased to accrue Continuous Service may be commuted and paid in a lump sum, at the discretion of the
Member, if the payment of the Member’s retirement income under Part 3 has not commenced and if the lump sum Actuarial Equivalent of the benefits or the value of the Member’s DC Account is less than twenty percent (20%) of the YMPE as
at the Date of Determination. This right may be exercised upon ceasing to accrue Continuous Service, at any other date as may be specified by Applicable Pension Laws and at any other date as may be authorized by the Company.

  

	 	(i)	Where the requirements set out in subparagraph (i) are met, the Member’s benefits may be commuted and paid in a lump sum, at the discretion of the Company,
subject to the notification requirements of Applicable Pension Laws. 

  

	 	(ii)	The amount of the benefit settlement under subparagraph (i) or (ii) shall be the Actuarial Equivalent of the benefits remaining to be paid or the value of the
Member’s DC Account. 

  

	 	(b)	A Member who has ceased to accrue Continuous Service and who has not been residing in Canada for at least two (2) years may elect to receive the payment of his
benefits in the form of a lump sum. The amount of the benefit settlement under this paragraph shall be the Actuarial Equivalent of the benefits remaining to be paid or the value or the Member’s DC Account. 

 

	 	(c)	A Member or Spouse of a Member who is entitled to a deferred retirement income under Part 3 of the Plan or entitled to the value of a DC Account under Part 2 of the
Plan, who has attained age fifty-five (55) but whose age is less than sixty-five (65) and who files a duly signed form prescribed by Applicable Pension Laws with the Company, may receive, in each calendar year, a lump sum payment equal to
the lesser of (i) and (ii), where: 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 124

  

	 	(i)	is the lump sum Actuarial Equivalent of the deferred retirement income or the value of the DC account; and 

 

	 	(ii)	is forty percent (40%) of the YMPE, minus the annual amount of any temporary retirement income received from a registered pension plan, under a life annuity
contract or under a life income fund during that calendar year. 

  

	 	(d)	A Member or Spouse who is entitled to a deferred retirement income under Part 3 of the Plan or to the value of a DC Account under Part 2 of the Plan and who elects to
receive a temporary monthly income under a life income fund in accordance with Applicable Pension Laws prior to the calendar year in which such person attains age fifty-five (55), may, for the purposes of replacing such deferred retirement income by
a temporary income, apply for the transfer from the Plan to the life income fund, in each calendar year prior to the calendar year in which this person attains age fifty-five (55), of an amount equal to the lesser of (i) and (ii), where:

  

	 	(i)	is the lump sum Actuarial Equivalent of the deferred retirement income or the value of the DC Account; and 

 

	 	(ii)	is the additional amount required for the balance of the life income fund to allow, until the end of the calendar year, the payment of the maximum temporary monthly
income under a life income fund as permitted by Applicable Pension Laws. 

  

	 	(e)	Any lump sum refund paid from the Plan may, subject to Revenue Rules, be transferred to an RRSP. 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 125

  

 PART 3—DEFINED BENEFIT PROVISIONS 
 Article 4—Amount of Retirement Income 
  

	4.04	Postponed Retirement 

  

	 	(a)	A DB Member who accrues Continuous Service after his Normal Retirement Date shall receive an annual retirement income commencing from the Member’s Postponed
Retirement Date that is the sum of: 

  

	 	(i)	the Plan Benefit determined using the Member’s Normal Retirement Date as the Date of Determination; and 

 

	 	(ii)	the amount of retirement income that is the Actuarial Equivalent of the retirement income under subparagraph (i) above that would have been paid since Normal
Retirement Date, with interest thereon. 

  

	 	(b)	Notwithstanding paragraph (a) above, a Member who continues in the employ of the Company beyond Normal Retirement Date may elect to receive payment of all or a
portion of such Member’s retirement income equal to the Plan Benefit determined using the Member’s Normal Retirement Date as the Date of Determination, but only to the extent necessary to compensate for a reduction in salaries or wages, as
defined in Applicable Pension Laws, incurred on or after Normal Retirement Date. 

  

	 	(c)	No Member may exercise the right specified in paragraph (b) more than once per twelve (12) month period, except pursuant to an agreement with the Company.

  

	 	(d)	If a Member elects to receive the payment of all or a portion of his retirement income prior to Postponed Retirement Date, the retirement income commencing on the
Postponed Retirement Date shall be equal to the retirement income under paragraph (a) less the Actuarial Equivalent of the retirement income received prior to Postponed Retirement Date, with interest thereon. 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 126

  

	4.08	Phased Retirement 

  

	 	(a)	A Member who has attained age 55 and whose working time is reduced, in accordance with a phased retirement agreement with the Company, may receive, on request, for each
calendar year covered by the agreement with the Company, a lump sum payment which shall not exceed the lesser of: 

  

	 	(i)	seventy percent (70%) of the reduction in the Member’s remuneration resulting from the reduction in his working time during that year;

  

	 	(ii)	forty percent (40%) of the YMPE for that year; and 

  

	 	(iii)	the lump sum Actuarial Equivalent of the benefits that the Member would have been eligible to receive in accordance with Section 7.01, had the Member terminated
employment on the date the lump sum payment is made and assuming payment of any retirement income entitlement commencing on the Member’s Normal Retirement Date. 

 

	 	(b)	A Member may not receive, in the same calendar year, the benefit provided for in this Section and a retirement income payable under paragraph 4.03(b).

  

	 	(c)	In the event that a Member elects to receive a payment in accordance with paragraph (a): 

 

	 	(i)	subject to the other provisions of the Plan, the accrual of Credited Service shall continue; 

 

	 	(ii)	a reducing retirement income payable in accordance with Article 5, commencing at Normal Retirement Date is determined as at the date the payment under paragraph
(a) is made; and 

  

	 	(iii)	any benefit subsequently payable under the other provisions of the Plan shall be reduced by the Actuarial Equivalent of the reducing retirement income specified in
subparagraph (ii). 

  

			
	Kraft Canada Inc.	  	Appendix H—Quebec
	Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees	  	
	Amended and Restated as of January 1, 2011	  	 Page
 127

  

 Article 5—Payment of Retirement Benefits 

 

	5.03	Election of Optional Form 

In addition to the options provided under Section 5.03 of the Plan text, a Quebec Member has the following additional options.

  

	 	(a)	Other Options 

  

	 	(i)	One Hundred and Twenty (120)-Month Guarantee Option 

  

	 	(A)	A Member may, subject to the conditions and actuarial adjustment specified in Section 5.03, elect to receive the retirement income payable under Article 4 or 7 in
the form of an annuity payable in equal monthly instalments for the life of the Member with the last payment due on the first (1st) day of the month in which the death of the Member occurs and with a guarantee that if the Member dies before one
hundred and twenty (120) payments are made, the remaining payments shall continue to be paid to the Member’s Beneficiary. 

  

	 	(B)	A Member who, at the date the first (1st) instalment is due, has a Spouse who has not waived, in prescribed form, the right to a contingent retirement income, may
elect to receive the retirement income payable under Article 4 or 7, in the form of an annuity payable as follows: 

  

	 	(1)	equal monthly instalments are paid for the life of the Member, until the last instalment due on the first (1st) day of the month in which the death of the Member
occurs; 

  

	 	(2)	 if the Member dies before one hundred and twenty (120) monthly instalments are made and the Spouse is still alive, sixty percent (60%) of the
instalments continue to be paid to the Spouse and forty percent (40%) of the instalments continue to be paid to the Member’s Beneficiary 

  

			
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commencing on the first (1st) day of the month following the month in which the death of the Member occurs and ending on the earlier of: 

 

	 	(I)	the first (1st) day of the month in which the death of the Member’s Spouse occurs; and 

 

	 	(II)	the first (1st) day of the month in which a total of one hundred and twenty (120) monthly instalments are paid to the Member and the Spouse;

 and, if the date under (I) occurs prior to the date under (II), the instalments continue to be paid to
the Member’s Beneficiary commencing on the first (1st) day of the month following the month in which the death of the Spouse occurs and ending on the first (1st) day of the month in which a total of one hundred and twenty
(120) monthly instalments are paid to the Member, the Spouse and the Spouse’s estate; 
  

	 	(3)	if the Member dies before one hundred and twenty (120) monthly instalments are made and the Spouse has predeceased the Member, the instalments continue to be paid
to the Member’s Beneficiary, commencing on the first (1st) day of the month following the month in which the death of the Member occurs and ending on the first (1st) day of the month in which a total of one hundred and twenty
(120) monthly instalments are paid to the Member and the Beneficiary; and 

  

	 	(4)	after the Member’s death and provided the Spouse is still alive, monthly instalments equal to sixty percent (60%) of the retirement income that was payable to
the Member continue to be paid to the Spouse commencing on the later of: 

  

			
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	 	(I)	the first (1st) day of the month following the month in which the death of the Member occurs; and 

 

	 	(II)	the first (1st) day of the month that is one hundred and twenty (120) months later than the date the first (1st) instalment was paid to the Member.

 The benefit payable under this paragraph shall be the Actuarial Equivalent of the benefit payable under
Section 5.01. 
  

	 	(ii)	Temporary Pension Option 

  

	 	(A)	A Member who elects to receive his retirement income payable under Article 4 or 7 prior to his Normal Retirement Date and who files a duly signed form prescribed by
Applicable Pension Laws with the Company prior to the payment of the first (1st) instalment of the benefit, may elect to receive his retirement income in the form of a life annuity plus a temporary annuity ceasing in the month preceding the
Member’s Normal Retirement Date, both payable in equal monthly instalments. The annual amount of the temporary annuity shall be fixed by the Member before payment begins, but shall not exceed the lesser of (1) and (2), where:

  

	 	(1)	is forty percent (40%) of the YMPE in the year of payment commencement; and 

 

	 	(2)	is the maximum annual amount of temporary retirement income permitted by Revenue Rules. 

 

	 	(B)	 If the Member elects the temporary pension option described in this paragraph, any benefits payable to the Member’s Beneficiary or Spouse after
the Member’s death shall be determined in accordance with such other form of payment elected by the 

  

			
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Member in accordance with Article 5, any guarantee or continuance being applied to the annuity payment pattern resulting from the temporary pension option. 

 

	 	(C)	The value of the benefits payable under the temporary pension option shall be the Actuarial Equivalent of the benefit which would have been otherwise payable had the
Member not elected the temporary pension option. 

  

	 	(D)	A Spouse who becomes entitled to the payment of a retirement income under the Plan may elect the temporary pension option described in the foregoing provisions of this
Section, adapted as required. 

 In lieu of any other form of retirement income specified in this Article, a
Member may elect any other optional form that Applicable Pension Laws require to be made available, or as may be approved and made available by the Company from time to time, subject to Applicable Pension Laws and Revenue Rules. 

 

	5.04	Redetermination of Form of Retirement Income 

  

	 	(a)	If a Member receives retirement income under a form that provides for the continuance of the Member’s retirement income to the Spouse after the Member’s death
and if, after the commencement of the Member’s retirement income, the Member’s Spouse ceases to be entitled to the contingent retirement income by virtue of paragraph 2.71(f) of Part 1, the Member is entitled, on request to the Company, to
a redetermination of the retirement income. The redetermined retirement income shall be in the same amount and have the same characteristics as the retirement income that would be payable to the Member at the date of redetermination had the Member
not had a Spouse on the date the payment of the retirement income began. 

  

	 	(b)	Unless the Company has received the notice provided for in paragraph 2.71(f) of Part 1, the Company shall redetermine the Member’s retirement income in accordance
with paragraph (a) if the benefits accrued to the Member under the Plan are partitioned, pursuant to Section 6.02 of Part 1, subsequent to the commencement of the Member’s retirement income. 

  

			
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	 	(c)	If the Member requests a redetermination in accordance with paragraph (a) and the effective date of the judgement granting the separation from bed and board, the
divorce or the annulment of the marriage, or the date of the cessation of the conjugal relationship, is prior to January 1, 2001, the redetermination shall be effective as of the date of the Member’s request.Retirement Plan for Canadian Hourly Employees

 Exhibit 4.4 
 Schedule “A” 
 Kraft Canada Inc. 

Kraft Canada Inc. Retirement Plan for Canadian Hourly 
 Employees 
 Amended and Restated as of January 1, 2011

 Canada Revenue Agency and 
 Financial Services Commission of Ontario 
 Registration No. 0543702

					
	 Kraft Canada Inc.
 Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees
 Amended and Restated as of January
1, 2011
	  	 	i	  

  

Table of Contents 
  

					
	 PART 1 – GENERAL PROVISIONS
	  			
		
	 ARTICLE 1 – INTRODUCTION
	  	 	1	  
		
	 ARTICLE 2 – CONSTRUCTION, INTERPRETATION AND DEFINITIONS
	  	 	3	  
		
	 ARTICLE 3 – MEMBERSHIP
	  	 	12	  
		
	 ARTICLE 4 – RETIREMENT DATES
	  	 	15	  
		
	 ARTICLE 5 – CONTRIBUTIONS AND FUNDING
	  	 	16	  
		
	 ARTICLE 6 – PROTECTION OF BENEFITS
	  	 	21	  
		
	 ARTICLE 7 – AMENDMENT OR DISCONTINUANCE
	  	 	23	  
		
	 ARTICLE 8 – DISCLOSURE
	  	 	26	  
		
	 ARTICLE 9 – ADMINISTRATION
	  	 	28	  
		
	 ARTICLE 10 – GENERAL PROVISIONS
	  	 	30	  
		
	 PART 2 – DEFINED CONTRIBUTION PROVISIONS
	  			
		
	 ARTICLE 1 – INTRODUCTION
	  	 	33	  
		
	 ARTICLE 2 – MEMBER CONTRIBUTIONS
	  	 	34	  
		
	 ARTICLE 3 – COMPANY CONTRIBUTIONS
	  	 	37	  
		
	 ARTICLE 4 – MAXIMUM CONTRIBUTIONS
	  	 	39	  
		
	 ARTICLE 5 – DC ACCOUNT
	  	 	40	  
		
	 ARTICLE 6 – RETIREMENT BENEFITS
	  	 	42	  

					
	 Kraft Canada Inc.
 Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees
 Amended and Restated as of January
1, 2011
	  	 	ii	  

  

Table of Contents 
 (Continued) 
  

					
		
	 ARTICLE 7 – DEATH BENEFITS
	  	 	44	  
		
	 ARTICLE 8 – TERMINATION OF EMPLOYMENT
	  	 	46	  
		
	 ARTICLE 9 – TRANSFERS OF EMPLOYMENT
	  	 	47	  
		
	 PART 3 – DEFINED BENEFIT PROVISIONS
	  			
		
	 ARTICLE 1 – INTRODUCTION
	  	 	48	  
		
	 ARTICLE 2 – CREDITED SERVICE
	  	 	49	  
		
	 ARTICLE 3 – MEMBER REQUIRED CONTRIBUTIONS
	  	 	52	  
		
	 ARTICLE 4 – RETIREMENT INCOME FORMULAE
	  	 	55	  
		
	 ARTICLE 5 – AMOUNT OF RETIREMENT INCOME
	  	 	56	  
		
	 ARTICLE 6 – PAYMENT OF RETIREMENT BENEFITS
	  	 	60	  
		
	 ARTICLE 7 – DEATH BENEFITS
	  	 	63	  
		
	 ARTICLE 8 – TERMINATION OF EMPLOYMENT
	  	 	66	  
		
	 ARTICLE 9 – DISABILITY
	  	 	67	  
		
	 ARTICLE 10 – TRANSFER OF FUNDS
	  	 	68	  
		
	 ARTICLE 11 – TRANSFER OF EMPLOYMENT
	  	 	72	  
		
	 ARTICLE 12 – RELATED EMPLOYER BENEFIT LIMITATIONS
	  	 	74	  
		
	 ARTICLE 13 – MEMBERS’ VOLUNTARY DB CONTRIBUTIONS
	  	 	76	  

					
	 Kraft Canada Inc.
 Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees
 Amended and Restated as of January
1, 2011
	  	 	iii	  

 Table of Contents 
 (Continued) 

 

					
		
	 APPENDIX A – SCHEDULE 1 TO PART 3 – COBOURG PLANT
	  	 	77	  
		
	 APPENDIX A – SCHEDULE 2 TO PART 3 – LASALLE PLANT
	  	 	83	  
		
	 APPENDIX A – SCHEDULE 3 TO PART 3 – MELROSE
	  	 	89	  
		
	 APPENDIX A – SCHEDULE 4 TO PART 3 – NON-UNION EMPLOYEES – 1991 ONWARDS
	  	 	92	  
		
	 APPENDIX A – SCHEDULE 5 TO PART 3 – OPTIONAL PENSION PLAN MEMBERS
	  	 	99	  
		
	 APPENDIX A – SCHEDULE 6 TO PART 3 – MAISON MONTREAL EMPLOYEES
	  	 	102	  

					
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Part 1 – General Provisions 

Article 1 – Introduction 
  

	1.01	This document constitutes the Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees (the “Plan”), as amended and restated herein as of
January 1, 2011. 

  

	1.02	The purpose of this amendment and restatement is to: 

  

	 	(a)	consolidate all amendments to date; 

  

	 	(b)	remove unnecessary provisions; 

  

	 	(c)	close eligibility for membership under the DB Provisions of the Plan for Employees hired or rehired after December 31, 2010; 

 

	 	(d)	add new DC Provisions for all eligible Non-Union Employees hired on and after January 1, 2011; 

 

	 	(e)	close eligibility for membership under the Optional Pension Plan referenced in Appendix A – Schedule 5 for all eligible Employees hired or rehired after
December 31, 2010 

  

	 	(f)	clarify certain administrative provisions of the Plan; and 

  

	 	(g)	comply with amendments to Applicable Pension Laws and Revenue Rules. 

  

	1.03	The primary purpose of the Plan is to provide retirement income and related benefits for eligible employees of the Company who are employed on and after the Effective
Date. 

  

	1.04	The Plan as contained herein shall be applicable to Members who are in the employment of the Company on or after January 1, 2011. Benefits in respect of a Member
whose employment ceased prior to January 1, 2011 shall be determined in accordance with the terms of the Plan at the time of such cessation of employment, except as required by Applicable Pension Laws and Revenue Rules, and as specifically
provided herein. 

					
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	1.05	The Plan is intended to be a pension plan accepted for registration under Applicable Pension Laws and Revenue Rules. The Plan shall be designed, written and
administered to comply with the requirements of Applicable Pension Laws and Revenue Rules. If the Plan fails to comply with such requirements, the Company may in its absolute discretion amend the Plan to comply with such requirements or terminate
the Plan. 

 Any amendment to the Plan is conditional upon acceptance for registration under both Applicable
Pension Laws and Revenue Rules, and may be modified or withdrawn by the Company, in its sole and absolute discretion, if the amendment is not accepted for registration under either Applicable Pension Laws or Revenue Rules. 

					
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 Article 2 – Construction, Interpretation and Definitions 

Construction and Interpretation 
  

	2.01	This document, as it may be amended from time to time, constitutes the Plan. No statement in any other document or communication, whether or not such document or
communication is required by Applicable Pension Laws or Revenue Rules, shall create or confer any right or obligation other than as set out in this document or otherwise as required by Applicable Pension Laws or Revenue Rules, nor may any such
document or communication be used or relied upon to interpret or vary any terms or provisions of the Plan. 

  

	2.02	The masculine pronoun wherever used herein shall include the feminine pronoun, where applicable, and the singular shall include the plural and vice versa, as the
context shall require. References to a paragraph, Section, Article, Schedule or Appendix mean a paragraph, Section, Article, Schedule or Appendix in the Plan. 

 

	2.03	The Plan shall be construed in accordance with the laws of the Province of Ontario. 

 

	2.04	All amounts payable under the Plan are stated and shall be paid in the lawful currency of Canada. If an amount of benefit or earnings entering into the computation of
any benefit or contribution hereunder is expressed in a currency other than that of Canada, such amount shall be converted to Canadian currency prior to such computation based upon exchange rates established by the Company. 

 

	2.05	Each provision of the Plan is distinct and severable, and if any provision of the Plan or part thereof is determined to be void or unenforceable in whole or in part,
such determination shall not affect the validity or enforcement of any other provision or part thereof. 

  

	2.06	Headings wherever used herein are for reference purposes only, and do not limit or extend the meaning of any of the Plan’s provisions. 

					
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 Definitions 
 In this Plan, the following terms shall, unless the context clearly indicates otherwise, have the following meanings: 
  

	2.07	“Actuarial(ly) Equivalent” means a benefit of equivalent value, but of different form of payment to a specified benefit, as determined on a basis of
calculation adopted by the Company on the advice of the Actuary and in effect on the date such determination is being made, provided that such basis is in accordance with Applicable Pension Laws and Revenue Rules. Notwithstanding the foregoing, the
Company may adopt a basis that eases the administration of the Plan, including the use of unisex factors, provided that such basis is not precluded by Applicable Pension Laws or Revenue Rules. 

 

	2.08	“Actuary” means an individual from time to time appointed by the Company to carry out actuarial valuations and provide such actuarial advice and services as
may be required from time to time for the purposes of the Plan. The Actuary shall at all times be a person who is a Fellow of the Canadian Institute of Actuaries. 

 

	2.09	“Applicable Pension Laws” means the Pension Benefits Act (Ontario) and any regulation pursuant thereto and any amendments or substitutes therefor as well as
any similar statute applicable to the Plan and any regulation pursuant thereto adopted by the federal or any provincial government. Applicable Pension Laws shall include any other pension standards legislation applicable to an Employee or a Member
of the Plan. 

  

	2.10	“Beneficiary” means the person last designated by the Member, pursuant to Section 10.01, to receive any benefit payable to a Beneficiary under the Plan
in the event of the death of the Member in accordance with the provisions of Article 7 of Part 2 or Article 7 of Part 3 or, in the absence of an effective designation of a Beneficiary, the estate of the Member. 

 

	2.11	“Board” means the board of directors of the Company. 

  

	2.12	“Company” means: 

  

	 	(a)	prior to January 20, 1995, Kraft General Foods Canada Inc.; and 

					
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	 	(b)	on and after January 20, 1995, Kraft Canada Inc. and any successor corporation, whether by amalgamation, merger or otherwise. 

 

	2.13	“Company Basic Contributions” means the contributions made by the Company in respect of a DC Member pursuant to Section 3.01 of Part 2.

  

	2.14	“Company Matching Contributions” means the contributions made by the Company in respect of a DC Member pursuant to Section 3.02 of Part 2.

  

	2.15	“Continuous Service” means the period of uninterrupted employment of an Employee beginning with the date on which the Employee was last hired by the Company,
and ending on the earliest of: 

  

	 	(a)	the Member no longer being employed by the Company or any other corporation associated with the Company; 

 

	 	(b)	the Member’s death; 

  

	 	(c)	the Member’s Retirement Date; 

  

	 	(d)	the discontinuance of the Plan without immediate substitution of a successor registered employees’ pension plan. 

Where it is specifically provided for in the applicable Schedule of Appendix A, Continuous Service shall include uninterrupted service
with a predecessor corporation acquired by the Company 
 The following periods shall be included in the determination of a
Member’s Continuous Service and shall not constitute interruption of employment: 
  

	 	(e)	leave of absence for such period as may be duly authorized by the Company, including sickness, accident, emergency leave, compassionate care, pregnancy or parental
leave, provided that such leave does not exceed a period of 24 months; 

  

	 	(f)	total disability, as certified by a qualified medical doctor, provided the Member qualifies for benefits under the Company’s disability income plan;

  

	 	(g)	a Temporary Suspension of Employment; 

					
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	 	(h)	a lay-off, provided the Member does not elect to receive benefits in accordance with Article 6 or 8 of Part 2 or Articles 6 or 9 of Part 3 and the period of lay-off
does not exceed two years; 

  

	 	(i)	in the event of a national emergency, the Members joining the Canadian Armed Forces or engaging full-time in national service work for Canada. 

To the extent that periods are included in Credited Service by virtue of paragraph 2.02(c) of the DB Provisions, then such periods shall
be included in Continuous Service. 
  

	2.16	“Credited Service” means the service of a Member as defined in Article 2 of the DB Provisions. 

 

	2.17	“Date of Determination” means the date as of which a benefit is to be calculated under the Plan, as specified in each relevant Section, and being one of the
following: 

  

	 	(a)	a Member’s Retirement Date, 

  

	 	(b)	a Member’s date of termination of employment; 

  

	 	(c)	a Member’s date of death; and 

  

	 	(d)	the date of amendment or discontinuance of the Plan or the date of consolidation or merger of the Plan with another registered pension plan. 

 

	2.18	“DB Account” means the account established in accordance with paragraph 5.04(b) of Part 1. 

 

	2.19	“DB Member” means a Member who is accruing Credited Service under the DB Provisions. 

 

	2.20	“DB Provisions” means the defined benefit provisions of the Plan, as described under Part 3 of the Plan. 

 

	2.21	“DC Account” means the account established pursuant to Section 5.01 of Part 2. 

 

	2.22	“DC Member” means a Member who is not a DB Member and who joins the Plan in accordance with Section 3.02. 

					
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	2.23	“DC Provisions” means the defined contribution provisions of the Plan, as described under Part 2 of the Plan. 

 

	2.24	“Early Retirement Date” means the date of a Member’s actual retirement as specified in Section 4.02. 

 

					
	2.25	 	      (a)	    	“Earnings” in respect of a DB Member means the amount of regular remuneration for regularly scheduled hours received from and determined by the Company. For the purposes
of a DC Member, Earnings shall mean the annual base salary, including regular incentive payments, overtime and premium pay and excluding long-term incentive awards, prizes or additional awards in cash or otherwise.
			
		 	      (b)	    	“Average Earnings” means the annual average of the Member’s Earnings during the five calendar years out of the last 10 calendar years of employment during which such
Earnings were highest or, where the Member’s Continuous Service is less than five years, the annual average of his Earnings during his Continuous Service. For purposes of this calculation, the year in which the Member’s termination of
employment occurs is recognized as a complete year, with Earnings during the portion of the year after such termination being assumed to be at the rate of Earnings in effect immediately prior to his date of termination.

  

	2.26	“Effective Date” means September 1, 1970. 

  

	2.27	“Employee” means a person who is employed on a full-time or part-time basis in an hourly position by the Company and after December 31, 2010 is limited
to only Non-Union Employees but shall not include any person employed on a temporary or casual basis, regardless of the duration of his employment, unless Applicable Pension Laws require otherwise. 

 

	2.28	“Fund” means the fund established for the purposes of the Plan as set forth herein and established in accordance with the terms and provisions of the Funding
Agreement(s), to which all contributions to the Plan shall be made and from which all benefits under the Plan shall be payable. 

					
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	2.29	“Funding Agent(s)” means the trust and/or insurance company and/or any group of individual trustees designated by the Company and holding the whole or a
portion of the assets of the Fund at any time pursuant to the terms of a Funding Agreement(s). 

  

	2.30	“Funding Agreement(s)” means any trust deed, agreement or agreements executed from time to time between the Company and any Funding Agent(s), including any
insurance or annuity contract or contracts issued by a Funding Agent(s) and including any amendments which are from time to time made to any such documents, pertaining to the custody of the investments of the Fund. 

 

	2.31	“Interest” means the amount of money credited to Member Required Contributions in accordance with Article 3 of Part 3 or to Voluntary Contributions in
accordance with Section 13.01 of Part 3, as applicable. 

  

	2.32	“Investment Earnings” means the investment gains and losses allocated to each OPP Company Account and OPP Member Account under Schedule 5 of Appendix A.

  

	2.33	“Long-Term Disability” means a physical or mental impairment, as certified in writing by a qualified medical doctor licensed to practice in the province in
which the Member resides, and which meets the qualification criteria for receipt of benefits under the Company’s long- term disability income plan and prevents the Member from performing the duties of employment in which the Member was engaged
before the commencement of the impairment. 

  

	2.34	“Member” means an Employee who has joined the Plan in accordance with Article 3 and who continues to be contingently or absolutely entitled to a retirement
income under the Plan. A Member includes both a DB Member and a DC Member. 

  

	2.35	“Member Optional DC Contributions” means the contributions made by a Member in accordance with Section 2.02 of Part 2, if any. 

 

	2.36	“Member Required DB Contributions” means the contributions made by a Member in accordance with Article 3 of Part 3. 

 

	2.37	“Member Required DC Contributions” means the contributions made by a Member in accordance with Section 2.01 of Part 2. 

					
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	2.38	“Member Voluntary DB Contributions” means the contributions a Member made in accordance with Article 13 of Part 3. 

 

	2.39	“Money Purchase Limit” has the meaning assigned under Revenue Rules. 

 

	2.40	“Non-Union Employee” means an employee employed on a full-time or part-time basis in a non-union hourly position by the Company at the Oakville location.

  

	2.41	“Normal Retirement Date” means the date specified in Section 4.01. 

 

	2.42	“OPP” means the set of provisions detailed in Schedule 5 of Appendix A. 

 

	2.43	“OPP Company Account” means the aggregate of OPP Company Contributions, plus Investment Earnings thereon, in respect of an OPP Member.

  

	2.44	“OPP Company Contributions” means the contributions deposited in the OPP Company Account in respect of an OPP Member. 

 

	2.45	“OPP Member” means a Member who is participating in the OPP pursuant to Schedule 5 of Appendix A. 

 

	2.46	“OPP Member Account” means the aggregate of OPP Member Contributions, plus Investment Earnings thereon, in respect of an OPP Member. 

 

	2.47	“OPP Member Contributions” means the contributions made by an OPP Member in accordance with Section A-5.04 of Appendix A. 

 

	2.48	“Pension Commencement Date” means the date on which a Member starts receiving his retirement income. 

 

	2.49	“Plan” means the Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees as amended from time to time. 

 

	2.50	“Plan Year” means a calendar year. 

  

	2.51	“Postponed Retirement Date” means the date specified in Section 4.03. 

					
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	2.52	“RRSP” means a retirement savings plan which is registered under the Income Tax Act (Canada). 

 

	2.53	“Reciprocal Agreement” means a written agreement whereby the Company and a previous or future employer of a Member agree that service with the earlier
employer shall be recognized as pensionable service with the subsequent employer, to the extent allowed and subject to the conditions specified in the agreement, Applicable Pension Laws and Revenue Rules. 

 

	2.54	“Retirement Date” means the date on which a Member actually retires or is deemed to be retired, such date being one of an Early Retirement Date, Normal
Retirement Date or Postponed Retirement Date. 

  

	2.55	“Revenue Rules” means the provisions of the Income Tax Act (Canada) pertaining to pension plans or funds registered under the Income Tax Act (Canada) and any
applicable provincial income tax act, and any relevant regulations thereto, as they may be amended from time to time as they are applicable to the Plan. 

  

	2.56	“Spouse” means subject to the Applicable Pension Laws, the person who, at the earlier of the commencement of a Member’s pension and the date of the
Member’s death, meets one of the following eligibility requirements: 

  

	 	(a)	the person who is married to the Member; or 

  

	 	(b)	the person who is not married to the Member and is living with the Member in a conjugal relationship: 

 

	 	(i)	continuously for a period of not less than three years; or 

  

	 	(ii)	in a relationship of some permanence, if they are the natural or adoptive parents of a child, both as defined in the Family Law Act (Ontario); 

provided that the person is not living separate and apart from the Member at that time and provided that not more than one person shall be
a Spouse hereunder. In the event of more than one person having claims to be such, the determination of the Company as to which person shall be the Spouse, on the basis of evidence available to it and which it considers sufficient for the purposes
of such determination, and on the basis of the requirements of Applicable Pension Laws, shall be final. 

					
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	2.57	“Temporary Suspension of Employment” means any suspension of employment that lasts less than two years and is expected to be temporary in nature or such other
period as required by the Applicable Pension Laws. 

  

	2.58	“Valuation Date” means the date at which the Funding Agent(s) determines the value of the DC Account within the Fund in accordance with section 5.03 of Part
2. 

  

	2.59	“Vesting Date” means the date the Employee becomes a Member of the Plan. 

 

					
	2.60	 	      (a)	    	“YMPE” means the Year’s Maximum Pensionable Earnings established under the Canada Pension Plan, as amended from time to time, or under any superseding legislation
considered by the Company to be appropriate.
			
		 	      (b)	    	“YMPE Average” on any date means the annual average of the YMPE in the 36 consecutive calendar months of employment immediately preceding such date, or, where the
Member’s Continuous Service is less than 36 consecutive months, the annual average of the YMPE during the Member’s Continuous Service.

					
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 Article 3 – Membership 

 

	3.01	Members at December 31, 2010 

 Each Employee who was a Member of the Plan on December 31, 2010 shall continue to be a DB Member of the Plan on and after January 1, 2011. 

 

	3.02	Other Employees – Not Members of the Plan at December 31, 2010 

 Each other person who was an Employee on December 31, 2010 but who was not yet a Member of the Plan shall be eligible to join the Plan and become a Member of the DB Provisions upon fulfillment of the
eligibility requirements outlined in the applicable Schedule of Appendix A. 
 Subject to the Applicable Pension Laws, each other
Employee on December 31, 2010 who is employed on a less than full-time basis shall become a DB Member on the first day of the month coincident with or next following the date the Employee completes two (2) consecutive calendar years of
Continuous Service, in each of which the Employee: 
  

	 	(i)	completed seven hundred (700) hours of employment with the Company; or 

 

	 	(ii)	received Earnings from the Company of at least thirty-five percent (35%) of the YMPE. 

 

	3.03	New Employees hired on and after January 1, 2011 

 Each Non-Union Employee hired on and after January 1, 2011 shall join the Plan as a DC Member on the first payroll period after completing 30 days of Continuous Service. 

In order to become a Member, an eligible Employee must submit to the Company in writing, on such form as the Company may prescribe, an
authorization for the Company to deduct Member DC Contributions, as applicable, from his Earnings and providing for designation of a Beneficiary. Such Employee shall become a Member on the first day of the month next following the date such form is
submitted to the Company, provided he has fulfilled the eligibility requirements. 

					
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	3.04	Membership at Company’s Discretion 

 Notwithstanding anything to the contrary contained in this Article, the Company may agree to the earlier participation in this Plan of any Employee of the Company in accordance with such other terms and
conditions as may be mutually agreed upon between the Company and the Employee. 
  

	3.05	Not a Contract of Employment 

 Nothing herein contained shall be deemed to give any Employee the right to be retained in the service of the Company or to interfere with the rights of the Company to discharge or lay-off any Employee at
any time and to treat him without regard to the effect which such treatment might have upon him as a Member. 
  

	3.06	No Discontinuance of Membership 

 While a Member remains in employment with the Company, the Member may not terminate or suspend his membership in the Plan. 
  

	3.07	Re-Employment 

  

	 	(a)	If an Employee terminates employment with the Company, other than by retirement, and is subsequently re-employed with the Company on or after January 1, 2011 and
prior to the end of the calendar year in which he attains age seventy-one (71) or such other age permitted under Revenue Rules, his periods of Continuous Service shall be treated separately, and the second period shall be considered to start
from the date of his subsequent re-employment for the purposes of the Plan, unless otherwise agreed in writing by the Company under specified applicable conditions or required by Applicable Pension Laws, and as permitted under Revenue Rules. If the
Employee is not a Non-Union Employee, such Employee shall continue to accrue benefits under the DB Provisions upon fulfilling the eligibility requirements outlines in the applicable Schedule of Appendix A. If the Employee is a Non-Union Employee,
such Employee shall become a DC Member upon fulfilling the eligibility requirements under Section 3.03 of Part 1. 

					
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	 	(b)	If an Employee who is receiving retirement income under the DB Provisions of the Plan or who elected a distribution option under the DC Provisions of the Plan is
subsequently re-employed with the Company on or after January 1, 2011 and prior to the end of the calendar year in which he attains age seventy-one (71) or such other age permitted under Revenue Rules, the Employee shall become a DC Member
upon fulfilling the eligibility requirements under Section 3.03 of Part 1. The Employee’s retirement income under the DB Provisions of the Plan, if any, shall continue to be paid. 

					
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 Article 4 – Retirement Dates 

 

	4.01	Normal Retirement 

 The
Normal Retirement Date of a Member is the first (1st) day of the month immediately following the attainment of age sixty-five (65). 
  

	4.02	Early Retirement 

 A
Member may retire prior to his Normal Retirement Date on the first (1st) day of any month immediately following the date on which the Member attains age fifty-five (55). The date of the Member’s actual retirement in accordance with this
Section shall be his Early Retirement Date. 
  

	4.03	Postponed Retirement 

 If
a Member continues in the employment of the Company beyond Normal Retirement Date, the Member shall retire, or be deemed to have retired for the purposes of the Plan, not later than December 1 of the calendar year in which the Member attains
age seventy-one (71) or such other date permitted under Revenue Rules. The date of the Member’s actual or deemed retirement in accordance with this Section shall be the Postponed Retirement Date. 

					
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 Article 5 – Contributions and Funding 

 

	5.01	Payment of Contributions 

All contributions made to the Plan shall be paid to the Funding Agent(s) for deposit to the Fund within the time period prescribed by
Applicable Pension Laws. 
  

	5.02	Company Contributions 

  

	 	(a)	With respect to the DB Provisions of the Plan, based upon the amounts estimated by the Actuary and subject to Section 5.05, the Company shall contribute to the
Fund such amounts as are required in accordance with, and within the time limits specified in, Applicable Pension Laws. Subject to Applicable Pension Laws, the liability of the Company at any time is limited to such contributions as should have
theretofore been made by it in accordance with Applicable Pension Laws. 

  

	 	(b)	With respect to the DC Provisions of the Plan and subject to Section 5.05, the Company shall contribute in accordance with Sections 3.01 and 3.02 of Part 2.

 Notwithstanding the foregoing, contributions made to the Plan by the Company shall only be made if they are
eligible contributions in accordance with Revenue Rules. 
  

	5.03	Member Contributions 

 A
Member shall make contributions in respect of the DC Provisions in accordance with Article 2 of Part 2, if applicable or in respect of the DB Provisions in accordance with Article 3 of Part 3, if applicable. 

 

	5.04	Fund 

  

	 	(a)	The retirement income and other benefits provided under the Plan shall be financed by a Fund established for the purposes of the Plan, under which all contributions and
investment income are held to pay such retirement income and other benefits, and the fees, costs and expenses to be paid from the Fund, as specified in paragraph (f). 

					
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	 	(b)	The Fund shall contain one DB Account and a DC Account for each DC Member as specified in Article 5 of Part 2. The DB Account shall consist of assets in the Fund not
allocated to the DC Accounts of DC Members. 

  

	 	(c)	The Company shall be responsible for the selection of a Funding Agent(s). The Fund (or a portion thereof) shall be maintained and administered by a Funding Agent(s) in
accordance with the terms of the Funding Agreement(s) entered into between the Company and such Funding Agent(s). The Company and the Funding Agent(s) may agree to amend the form and the terms of the Funding Agreement(s) at any time and from time to
time. The Company may further appoint an organization licensed to provide investment management services, to manage the investment of any portion of the Fund. The Company may replace any Funding Agent(s) or investment manager at any time, in
accordance with the terms of any applicable agreement or contract. 

  

	 	(d)	Subject to Applicable Pension Laws, the retirement income and other benefits provided under the Plan shall only be paid to the extent they are provided for by the
assets held in the Fund, and no liability or obligation to make any contributions thereto or otherwise shall be imposed upon a Funding Agent(s) or the Company other than in accordance with Section 5.01. 

 

	 	(e)	The investment of the Fund shall be made in accordance with Applicable Pension Laws and Revenue Rules. The Company shall direct the investment of the DB Account and
each DC Member shall direct the investment of his DC Account in accordance with Section 5.02 of Part 2. 

  

	 	(f)	All normal and reasonable fees and expenses incurred in the operation of the DB Provisions of the Plan, and the administration and investment of the DB Account of the
Fund, shall be paid out of the DB Account, unless paid by the Company. If such expenses are incurred or paid by the Company, the Company may be reimbursed for such expense from the DB Account. 

All fees and expenses in connection with the administration, operation and investment of the DC Accounts and the DC Provisions of the
Plan, including the investment management fees, investment counsel fees, custodial fees, 

					
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administrative fees, brokerage fees, commissions and transfer taxes, shall be paid by way of adjustment to the net investment returns of the respective DC Accounts subject to any limits set out
in the Funding Agreement(s). 
 Notwithstanding the foregoing, the Company may pay fees and expenses directly or fees may be
paid from the DB Account pursuant to Section 5.05. If such expenses are incurred or paid by the Company, it may be reimbursed for such expenses from the Fund. 
 Fees related to specific transaction initiated by a DC Member, including penalty fees, shall be deducted from his DC Account in accordance with the terms of the Funding Agreement(s). 

A former DC Member or his Spouse or Beneficiary, as applicable, shall be responsible for all fees and charges that are levied from time
to time in maintaining and investing his DC Account if such former DC Member has not elected a distribution option in accordance with Sections 6.03 and 8.02 of Part 2 within the prescribed time or within such other time as determined by the Company.
Such charges will be periodically deducted from the Member’s DC Account. 
  

	5.05	Surplus 

 At the
discretion of the Company and subject to the provisions of Applicable Pension Laws, any surplus determined by the Actuary, or a portion thereof, may be used to determine or to reduce the contributions of the Company under the Plan, including Company
Basic Contributions and Company Matching Contributions made pursuant to Part 2 of the Plan, and OPP Company Contributions made pursuant to Appendix A – Schedule 5 or be used to pay any fees and expenses or may, to the extent allowed and subject
to any conditions or approval procedures under Applicable Pension Laws and Revenue Rules, be returned to the Company. 
  

	5.06	Interest on Contributions Receivable under DB Provisions 

 Any Interest which must be added, as required by Applicable Pension Laws, to any contribution which has not been paid into the DB Account of the Fund and which is due

					
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in accordance with Applicable Pension Laws shall be credited at a rate equal to the Interest rate credited on Member Required Contributions, as specified in Section 3.02 of Part 3.

  

	5.07	Claims on the Fund 

  

	 	(a)	Contributions made by the Company shall not constitute an enlargement of the amount of any benefit defined in the Plan, and shall not at any time create for any person
other than the Company, the right, title or interest in the assets of the Company or the Fund, except as provided under Applicable Pension Laws. 

  

	 	(b)	No Member or any person claiming through him, by virtue of any provision of the Plan, shall have any right to, or any interest in, any part of the Fund, or to any
benefit or other payment from the Fund, except to the extent provided from time to time under the Plan, the Funding Agreement(s) or Applicable Pension Laws. 

 

	5.08	Borrowing 

 Neither the
Company nor the Funding Agent(s) shall borrow money for the purposes of the Plan, except as allowed under Applicable Pension Laws and Revenue Rules. 
  

	5.09	Sole Recourse to the Fund 

A Member or person claiming through the Member shall have recourse solely to the Fund for any benefit or other payment from the Plan.
Under no circumstances shall any liability attach to the Company or director, officer or employee of the company, for any benefit or other payment hereunder. 
  

	5.10	Excess Contributions 

 If
the Company or a Member makes a contribution to the Plan which would cause the revocation of the Plan’s registration under Revenue Rules, subject to conditions or approval procedures under Applicable Pension Laws, such contributions shall be
returned to the Company or the Member, as applicable. 

					
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	5.11	Discharge of Liability 

Upon distribution of a Member’s entitlement under the Plan, including the purchase of a life annuity from an insurance company
licensed to transact business in Canada, there shall be no further liability under the Plan in respect of such Member. An acceptance of the benefit or the purchase of a life annuity shall constitute a full acquittal and discharge of the Company, the
Fund and the Funding Agent(s) by the recipient. 

					
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 Article 6 – Protection of Benefits 

 

	6.01	Non-Assignability of Benefits 

 Except as permitted under Section 6.02 and the portability and commutation provisions of any other Article of the Plan, no benefit, right or interest provided under the Plan shall be: 

 

	 	(a)	capable of anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge, seizure, attachment or other legal or equitable process; or

  

	 	(b)	capable of being given as security or surrendered; 

 and, for the purposes of this Section: 
  

	 	(c)	assignment does not include assignment by the legal representative of a deceased individual on the distribution of the individual’s estate; and

  

	 	(d)	surrender does not include a reduction in benefits to avoid the revocation of the registration of the Plan under Revenue Rules. 

 

	6.02	Support and Division of Property on Marriage Breakdown 

  

	 	(a)	Subject to Applicable Pension Laws, a benefit payable under the Plan may be: 

 

	 	(i)	subject to execution, seizure or attachment in satisfaction of an order for support or maintenance or a garnishing order, pursuant to a decree, order or judgement of a
competent tribunal; or 

  

	 	(ii)	assigned, pledged, charged, encumbered or alienated to satisfy a division of matrimonial property, pursuant to a written agreement, decree, order or judgement of a
competent tribunal. 

  

	 	(b)	The determination of the benefit payable to a person under paragraph (a) shall be subject to Applicable Pension Laws and Revenue Rules. 

					
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	 	(c)	The Member’s benefit entitlements shall be reduced to account for the value of any settlement made under paragraph (a). Such reduction shall be determined in
accordance with Applicable Pension Laws and Revenue Rules. 

  

	6.03	Facility of Payment 

 If
the Company receives evidence, which in its absolute discretion is satisfactory to it, that a person entitled to receive a payment under the Plan is a minor or is physically or mentally incompetent, the Company may direct the payment to any
representative, trustee, guardian, attorney or other person or persons entitled at law to receive the payment on the person’s behalf. Such payment shall be a complete discharge of the payment obligation under the Plan. 

					
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 Article 7 – Amendment or Discontinuance 

 

	7.01	Amendment 

 The Company
expects to continue the Plan indefinitely, but nevertheless reserves the right to: 
  

	 	(a)	amend the Plan; 

  

	 	(b)	terminate the Plan; 

  

	 	(c)	merge or consolidate the Plan with any other registered pension plan adopted by the Board; or 

 

	 	(d)	transfer, merge or consolidate the assets or liabilities of the Plan with the assets and liabilities of any other registered pension plan without maintaining a separate
fund and account in respect thereof; 

 provided that no such action shall adversely affect any right with respect
to benefits which have accrued immediately prior to the time such action is taken, except as provided in Sections 7.02 or 7.04. The accrued benefits shall be determined using as the applicable Date of Determination, the earliest of the date the
Member ceases to accrue Continuous Service and the date of the amendment, termination, merger or consolidation of the Plan. 

Any amendment of the Plan shall be made by: 
  

	 	(e)	the adoption of a resolution by the Board; or 

  

	 	(f)	the execution of a certificate of amendment by an officer of the Company authorized by a resolution of the Board to amend the Plan. 

 

	7.02	Amendment Required to Maintain Registration 

 Notwithstanding any other provisions of the Plan, the Company may amend the Plan as is necessary to maintain the registration of the Plan under Applicable Pension Laws and Revenue Rules. Section 7.01
shall not restrict the Company’s ability to make an 

					
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amendment to the Plan, including, but without limiting the generality of the foregoing, an amendment providing for benefits to be reduced, when the purpose of the amendment is to maintain such
registration of the Plan. Any such benefit reduction shall be subject to conditions or approval procedures under Applicable Pension Laws. 
  

	7.03	Certification of Post -1989 Additional Benefits 

 An amendment to the Plan which creates additional benefits in respect of a period of employment after 1989 and which must be certified by the Minister of National Revenue in accordance with Revenue Rules
shall not be effective in respect of a Member until such certification has been received for that Member, and prior to certification, such additional benefits shall not be paid as a result of the amendment. The Company shall not make any
contributions to the Plan in respect of such amendment until an application for such certification has been filed. 
  

	7.04	Discontinuance 

 In the
event the Plan shall be discontinued at any time either in whole, or in part with respect to a specified group of Members only, the assets of the Fund (or the interest therein of Members affected by a partial discontinuance) shall be allocated to
provide, to the extent of said assets and subject to Applicable Pension Laws, the retirement income and other benefits then accrued under the Plan. The accrued benefits shall be computed using the date the Member ceases to accrue Continuous Service
as the applicable Date of Determination. Such allocation shall be made in accordance with an allocation schedule then established by the Company in consultation with the Actuary and filed with and approved by the appropriate authorities in
accordance with Applicable Pension Laws. 
  

	7.05	Settlement on Discontinuance of Plan 

 The provisions for the accrued retirement income and other benefits described in Section 7.04 may be in the form of cash, the purchase of annuity contracts, the transfer of monies to other registered
pension plans or to approved registered vehicles, or the continuation of the Fund, or a combination thereof, at the discretion of the Company and as permitted under Applicable Pension Laws and Revenue Rules. 

					
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	7.06	Surplus on Discontinuance 

  

	 	(a)	Upon discontinuance of the Plan in whole, assets remaining in the Fund after the discharge of all liabilities under the Plan or under Applicable Pension Laws shall be
paid to the Company, subject to Applicable Pension Laws. 

  

	 	(b)	Upon discontinuance of the Plan in part, assets of the Plan shall be used to discharge all liabilities under the Plan or under Applicable Pension Laws to the Members
affected by the partial discontinuance, the terms of such payment being subject to Applicable Pension Laws. The Company, with the advice of the Actuary, may allocate the total assets in the Plan between the portion of the Plan that is discontinued
and the remaining portion of the Plan. At the option of the Company, the excess of the assets allocated to the discontinued portion of the Plan over the liabilities of the discontinued portion of the Plan in respect of the Members affected by the
partial discontinuance, may be paid to the Company or used as the Company may direct, subject to Applicable Pension Laws. 

  

	 	(c)	The expenses related to the discontinuance of the Plan in whole or in part may be paid from the Plan, at the sole discretion of the Company, and subject to Applicable
Pension Laws. In the case of a full discontinuance, such expenses may include expenses related to the distribution of assets remaining in the Plan after payment of the liabilities related to the discontinuance. In the case of a partial
discontinuance, such expenses may include expenses related to the allocation of assets to the discontinued portion of the Plan and the distribution of the assets so allocated and remaining after the payment of liabilities related to the partial
discontinuance. 

					
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 Article 8 – Disclosure 

 

	8.01	Plan Explanation 

 Within
the period prescribed by Applicable Pension Laws, the Company shall provide to each Employee who becomes eligible for membership in the Plan, a written description of the Plan. Such description shall explain the terms and conditions of the Plan and
amendments thereto applicable to the Employee and the rights and obligations of the Employee in respect of the Plan. 
 Except as
otherwise permitted or required under Applicable Pension Laws, the Company shall provide a written explanation of an amendment to each Member who accrues Continuous Service and who is affected by the amendment and to each other person as may be
required by Applicable Pension Laws, within the period prescribed by Applicable Pension Laws. 
  

	8.02	Inspection 

  

	 	(a)	The Company shall permit a Member, a Member’s authorized agent or any other person permitted under Applicable Pension Laws, to inspect, to make extracts from or to
copy the Plan text and any other related documents required to be made available under Applicable Pension Laws, at such time and places as may be required by Applicable Pension Laws. 

 

	 	(b)	To the extent required by Applicable Pension Laws, the Company shall provide, on request, a Member, or such person as is required to be permitted under Applicable
Pension Laws, with copies of any of the documents required to be made available under Applicable Pension Laws upon payment to the Company of a reasonable fee. 

					
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	8.03	Benefits Statement 

  

	 	(a)	Within the period prescribed by Applicable Pension Laws, the Company shall provide: 

 

	 	(i)	to each Member who accrues Continuous Service, a written statement describing the benefits the Member has earned to date and containing such other information as
required under Applicable Pension Laws; and 

  

	 	(ii)	to each other person as may be required by Applicable Pension Laws, a written statement containing the information required under Applicable Pension Laws.

  

	 	(b)	Upon cessation of employment of a Member or upon termination of the Member’s active membership in the Plan, the Company shall provide to the Member (or the person
entitled to benefits in the event of the Member’s death) within the period prescribed by Applicable Pension Laws, a written statement of the benefits and options to which the Member or other person is entitled. 

 

	8.04	Other Information 

 The
Company shall provide such other information regarding the Plan, statistical or otherwise, as is required under Applicable Pension Laws and Revenue Rules. 
  

	8.05	Limitation 

 Such
explanation, statement or other information provided shall have no effect on the rights or obligations of any person under the Plan, and shall not be referred to in interpreting or giving effect to the provisions of the Plan. Neither the Company nor
any employee, officer or director of the Company who is involved in the administration of the Plan shall be liable for any loss or damage claimed by any person to have been caused by any error or omission in such explanation, statement or other
information. 

					
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 Article 9 – Administration 

 

	9.01	The Administrator 

 The
Plan shall be administered by the Company. Any amendments to the Plan, including any restatement of the Plan in its entirety, shall be made by resolution of the Board. 
  

	9.02	Interpretation 

 The
Company may from time to time direct that appropriate records be maintained and may establish rules for the administration of the Plan. The Company shall have the exclusive right to interpret the Plan provisions and to decide any matters arising
hereunder in the administration and operation of the Plan. All interpretations and decisions shall be applied as nearly as may be possible in a uniform manner to all Members similarly situated. 

 

	9.03	Indemnification 

 The
Company shall indemnify and save harmless any employees of the Company and any other employees who are involved in the administration of the Plan from the effects and consequences of their acts, omissions and conduct in their formal capacity to the
extent permitted by law except for their own willful and intentional malfeasance or misconduct. No part of the Fund shall be used for indemnification payments. 
  

	9.04	Entitlement to Rely on Statements 

 The Company shall be entitled to rely conclusively upon all tables, valuations, certifications, opinions and reports which shall be furnished by an actuary, accountant, legal counsel or other professional
person who shall be employed or engaged for such purposes. 
  

	9.05	Company Records 

 Whenever
the records of the Company are used for the purposes of the Plan, such records shall be conclusive of the facts with which they are concerned. 

					
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	9.06	Required Information 

 An
eligible Employee, a Member, a Beneficiary or a Spouse shall sign such application forms prescribed by the Company and furnish proof of age and furnish such other data and sign such documents as the Company deems necessary or desirable for the
proper administration of the Plan or to evidence initial or continued eligibility for a benefit hereunder. 

					
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 Article 10 – General Provisions 

 

	10.01	Beneficiary Designation 

Subject to the Applicable Pension Laws, a Member shall designate in writing a Beneficiary to receive any benefits that are payable under
the Plan, other than benefits payable to a Spouse, to a Beneficiary upon the death of such Member and may change such designation from time to time. Such designation or change must be in accordance with any law applicable to the Member and shall be
in such form and executed in such manner as the Company may, from time to time, determine. Any designation or change must be filed with the Company. Benefits payable as a result of the death of the Member shall be paid in accordance with the most
recent designation filed by the Member with the Company and, in the absence of an effective designation of a Beneficiary, the Company shall instruct the Funding Agent(s) to make payment of any death benefits payable to the Beneficiary under the Plan
to the estate of the Member and any such payment shall completely discharge all liability with respect to the amount paid. 
  

	10.02	Information Provided by the Members, Beneficiaries and Spouses 

  

	 	(a)	An Employee who becomes a Member hereunder and his Beneficiary or Spouse shall complete such forms and furnish such data as the Company from time to time deems
necessary or desirable as a prerequisite to initial or continued eligibility for a benefit hereunder. 

  

	 	(b)	In the absence of actual notice to the contrary, the Company shall make payment in accordance with information provided by the Member upon which the Company is entitled
to rely. If there is a dispute as to whether a person is a Spouse, Beneficiary or other person entitled to payments hereunder, or where two or more persons make adverse claims in respect of an Account, or where a person makes a claim that is
inconsistent with information provided by the Member, the Company may obtain court directions. 

					
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	10.03	Employment Rights 

Nothing herein contained shall be deemed to give any Employee the right to be retained in the service of the Company or to interfere with
the rights of the Company to discharge or lay off any Employee at any time and to treat such Employee without regard to the effect which such treatment might have under the Plan upon such Employee. 

 

	10.04	Withdrawal 

 Except as
expressly provided in the Plan, no Member may receive a refund of all or part of his benefit entitlement while remaining in employment with the Company. 
  

	10.05	Annuity Purchase 

 Any new
or continuing benefit payable from the Plan to a Member or other person entitled to a benefit under the Plan, notwithstanding any provisions herein to the contrary, may be satisfied through the purchase of an annuity or annuities from a life
insurance company or companies licensed to transact business in Canada in respect of any Member. 
 Subject to Applicable Pension
Laws, the purchase of such annuity from such life insurance company or companies shall constitute a full and final settlement of the rights of the Member or other person entitled to a benefit under the Plan in respect to whom the annuity was
purchased and shall fully and forever discharge the Plan, Fund, Company, Company and its employees, directors, officers and other representatives from any further obligations to the Member or other person so entitled. 

 

	10.06	Commutation of Benefits 

  

	 	(a)	A benefit required to be paid under the Plan may be commuted and paid in a lump sum, at the discretion of the Company, if the annual retirement income under Part 3 of
the Plan that would be payable to the Member at Normal Retirement Date or the value of the Member’s DC Account is not more than two percent (2%) of the YMPE as at the Date of Determination or such other amount as prescribed or permitted
under Applicable Pension Laws. The amount of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to be paid or the value of the Member’s DC Account. 

					
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	 	(b)	Retirement income under Part 3 of the Plan or the value of the Member’s DC Account under Part 2 of the Plan may be commuted and paid in a lump sum, at the
discretion of the Member, if the Member: 

  

	 	(i)	establishes that he has an illness or physical disability that is likely to shorten his life expectancy to less than two (2) years, as certified by a written
statement from a qualified medical doctor licensed to practise in Canada; 

  

	 	(ii)	provides an application to the Company in the prescribed form; and 

  

	 	(iii)	satisfies any other conditions prescribed by Applicable Pension Laws. 

  

	10.07	Non-Duplication of Benefits 

 There shall be no duplication of benefits payable under one provision of the Plan and benefits payable under any other provision of the Plan. 

					
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Part 2 – Defined Contribution Provisions 
 Article 1 – Introduction 
  

	1.01	The provisions of this Part 2 shall apply to DC Members of the Plan. 

					
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Article 2 – Member Contributions 
  

	2.01	Member Required DC Contributions 

  

	 	(a)	Subject to Section 4.01, in each Plan Year or portion thereof, a DC Member who is accruing Continuous Service shall contribute to the Plan, by regular payroll
deduction, Member Required DC Contributions equal to 2% of the DC Member’s Earnings. 

  

	 	(b)	Member Required DC Contributions made pursuant to paragraph (a), as applicable, shall cease upon the earliest of: 

 

	 	(i)	the Member’s transfer to a category of employment where the Member ceases to be an Employee; 

 

	 	(ii)	the Member’s termination of employment; 

  

	 	(iii)	the Member’s Retirement Date; 

  

	 	(iv)	the Member’s death; or 

  

	 	(v)	the date of partial or complete discontinuance of the Plan affecting the Member. 

 

	 	(c)	All Member Required DC Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits prescribed by Applicable Pension
Laws. 

  

	2.02	Member Optional DC Contributions 

  

	 	(a)	Subject to Section 4.01, in each Plan Year or portion thereof, a DC Member who is accruing Continuous Service may elect to contribute to the Plan, by regular
payroll deduction, Member Optional DC Contributions equal to 1, 2, 3 or 4% of the DC Member’s Earnings. 

  

	 	(b)	A DC Member who is making Member Optional DC Contributions in accordance with paragraph (a) may elect monthly, or at such other time or frequency permitted by the
Company, to change the rate of Member Optional DC Contributions in the form and manner prescribed by the Company. 

					
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	 	(c)	Member Optional DC Contributions made pursuant to paragraph (a), as applicable, shall cease upon the earliest of: 

 

	 	(i)	the date the Member elects to cease making Member Optional DC Contributions; 

 

	 	(ii)	the Member’s transfer to a category of employment where the Member ceases to be an Employee; 

 

	 	(iii)	the Member’s termination of employment; 

  

	 	(iv)	the Member’s Retirement Date; 

  

	 	(v)	the Member’s death; or 

  

	 	(vi)	the date of partial or complete discontinuance of the Plan affecting the Member. 

 

	 	(d)	All Member Optional DC Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits prescribed by Applicable Pension
Laws. 

  

	2.03	Continuance of Member Contributions During Leaves 

  

	 	(a)	Subject to Section 4.01, if a Member is on a pregnancy, parental or leave as a result of an employment injury during which workers’ compensation benefits are
paid or other statutory leave during which the Member does not have Earnings, the Member may elect to make the Member Required DC Contributions and Member Optional DC Contributions that would have been made had the Member been in active employment
during such period, for the period prescribed by applicable legislation or such longer period approved by the Company based on the Member’s Earnings rate in force immediately prior to the commencement of the period of leave.

					
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	 	(b)	Member Required DC Contributions and Member Optional DC Contributions made pursuant to this Section 2.03 shall be paid on such terms and in such manner as may be
determined by the Company. 

  

	 	(c)	In no event shall the total periods for which contributions are made by a Member under this Section 2.03, when combined with any period of absence during which the
Member accrues Credited Service, but excluding any period during which the Member is disabled within the meaning of Revenue Rules, exceed the sum of: 

  

	 	(i)	the full-time equivalent of five years; and 

  

	 	(ii)	the periods of parenting, as defined in Revenue Rules, subject to a maximum of the full-time equivalent of 36 months of such periods of parenting and a maximum of 12
months for any one period of parenting. 

  

	 	(d)	Member Required DC Contributions and Member Optional DC Contributions shall cease during other periods of unpaid leaves of absence authorized by the Company not covered
under paragraph (a). 

  

	2.04	Continuance of Member Contributions During a Period of Disability 

 Subject to Section 4.01, if a Member is on a period of Long-Term Disability, the Member may not make Member Required DC Contributions and Member Optional DC Contributions to the Plan. 

					
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 Article 3 – Company Contributions 

 

	3.01	Company Basic Contributions 

  

	 	(a)	Subject to Section 5.05 of Part 1, paragraphs (b) and (c) below, and Section 4.01, the Company shall contribute during each Plan Year or portion
thereof, Company Basic Contributions on behalf of a DC Member, equal to 4% of the DC Member’s Earnings. 

  

	 	(b)	If a DC Member is on a pregnancy, parental or leave as a result of employment injury during which workers’ compensation benefits are paid or other statutory leave
during which the Member does not have Earnings and the DC Member elects to make Member Required DC Contributions pursuant to paragraph 2.03(a), Company Basic Contributions made pursuant to paragraph (a) shall continue for the period prescribed
by applicable legislation or such longer period approved by the Company, subject to applicable laws, based on the DC Member’s Earnings rate in force immediately prior to the commencement of the period of leave. Company Basic Contributions shall
cease during other periods of unpaid leaves of absences authorized by the Company not covered above. 

  

	 	(c)	If a DC Member is on a Long-Term Disability Company Basic Contributions pursuant to paragraph (a) shall continue while the Member remains on Long-Term Disability,
based on the DC Member’s Earnings rate in force immediately prior to the date the Member commenced Long-Term Disability. 

  

	 	(d)	Company Basic Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits specified in Applicable Pension Laws.
Subject to Applicable Pension Laws, the liability of the Company at any time is limited to such contributions as should have been made by it in accordance with Applicable Pension Laws. 

 

	3.02	Company Matching Contributions 

  

	 	(a)	Subject to Section 5.05 of Part 1, paragraphs (b) and (c) below, and Section 4.01, the Company shall contribute during each Plan Year or portion
thereof, Company Matching Contributions on behalf of a DC Member, equal to 100% of the Member’s Optional DC Contributions. 

					
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	 	(b)	If a DC Member is on a pregnancy, parental or leave as a result of employment injury during which workers’ compensation benefits are paid or other statutory leave
during which the Member does not have Earnings and the DC Member elects to make Member Optional DC Contributions pursuant to paragraph 2.03(a) of Part 2, Company Matching Contributions made pursuant to paragraph (a) shall continue for the
period prescribed in paragraph 2.03(a) based on the Member’s deemed Earnings as described in paragraph 2.03(a). 

  

	 	(c)	Company Matching Contributions shall be paid into the Fund and allocated to the Member’s DC Account within the time limits specified in Applicable Pension Laws.
Subject to Applicable Pension Laws, the liability of the Company at any time is limited to such contributions as should have been made by it in accordance with Applicable Pension Laws. 

					
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 Article 4 – Maximum Contributions 

 

	4.01	Maximum Contribution Limit 

  

	 	(a)	For the purpose of Articles 2 and 3 of this Part 2, the total of the contributions allocated to a Member’s DC Account for any calendar year shall be the lesser of
18% of the Member’s Earnings in that calendar year, and the Money Purchase Limit as is applicable in that calendar year. 

  

	 	(b)	The maximum contribution limit calculated in accordance with paragraph (a) shall be reduced by the amount, if any, of a Member’s expected pension adjustment
for any benefits accrued or contributions made in the calendar year from any other registered pension plan or deferred profit sharing plan of the Company. 

					
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 Article 5 – DC Account 

 

	5.01	DC Account 

 A separate DC
Account shall be maintained for each DC Member to which Company Basic Contributions, Company Matching Contributions, Member Required DC Contributions and Member Optional DC Contributions shall be made. 

 

	5.02	Investment of Accounts 

  

	 	(a)	A Member’s DC Account shall be invested, pursuant to directions provided by the Member, in the investment options made available by the Funding Agent(s) under the
terms of the Funding Agreement(s). 

  

	 	(b)	In the event that the Member fails to make an election as to the investment options for the Member’s DC Account, the DC Account shall be invested in such fund that
may be prescribed from time to time by the Company, until the Member files an election with the Company. 

  

	 	(c)	A Member may change the investment options in which the Member’s DC Account is invested, in the manner prescribed by the Company. 

 

	 	(d)	The Company reserves the right to change the investment options available to a DC Member at any time. 

 

	5.03	Valuation of Accounts 

  

	 	(a)	The value of each DC Account shall be determined by the Funding Agent(s) or its agent at each Valuation Date to account for the allocation of: 

 

	 	(i)	net investment income; 

  

	 	(ii)	net realized and unrealized capital gains and losses; and 

  

	 	(iii)	fees and expenses paid from the DC Account, in accordance with paragraph 5.04(f) of Part 1. 

					
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	 	(b)	Valuation Dates shall occur at such times as may be required or permitted by the Funding Agreement(s), but not less frequently than monthly. The value of each DC
Account shall be computed on the basis of market values at the Valuation Date concerned, having regard to the terms of the Funding Agreement(s). 

					
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 Article 6 – Retirement Benefits 

 

	6.01	Retirement 

 For purposes
of this Part 2, a Member shall retire if: 
  

	 	(a)	the Member’s employment with the Company ceases on or after the Member’s Normal Retirement Date and in no event later than December 1 of the calendar
year in which the Member attains age 71, or such other age as may be permitted under Revenue Rules; or 

  

	 	(b)	the Member terminates employment after attaining age 55. 

  

	6.02	Retirement Benefit 

 Upon
retirement in accordance with Section 6.01, a DC Member shall be entitled to the distribution of the value of the Member’s DC Account in the form elected by the DC Member in accordance with Section 6.03, determined as of the Valuation
Date coincident with or immediately preceding distribution of the Member’s DC Account. 
  

	6.03	Payment of Retirement Benefit 

  

	 	(a)	If a DC Member retires in accordance with Section 6.01 the DC Member shall elect distribution of the Member’s DC Account in any one of the following forms:

  

	 	(i)	a single premium purchase of an immediate or deferred life annuity contract from an insurance company licensed to carry on business in Canada, commencing not earlier
than 10 years prior to Normal Retirement Date and commencing not later than the end of the calendar year in which the Member attains age 71, or such other age as may be permitted by Revenue Rules, in a form acceptable under Applicable Pension Laws
and Revenue Rules; or 

  

	 	(ii)	a transfer to another registered pension plan, provided the administrator of the other plan permits the transfer; or 

					
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	 	(iii)	a transfer to a locked-in retirement savings arrangement prescribed under the Applicable Pension Laws. 

 

	 	(b)	If, at the date the first instalment of the life annuity purchased in accordance with subparagraph (a)(i) or ultimately purchased with the amount transferred in
accordance with subparagraph (a)(ii) or (a)(iii) is due: 

  

	 	(i)	the former DC Member has a Spouse; and 

  

	 	(ii)	the Spouse has not waived, in the prescribed form, the right to a contingent pension within the period prescribed by Applicable Pension Laws; 

the former DC Member shall receive any retirement income as if the former DC Member had elected to receive his retirement income with
provision for a portion of the former DC Member’s retirement income continuing to be paid to the Spouse after the former Member’s death. This portion shall be 60% or such higher percentage elected by the Member. 

A Spouse who has waived the right to a contingent pension may revoke such a waiver in writing prior to the date the first instalment is
due to the former Member in the manner and form prescribed by Applicable Pension Laws. 
 A life annuity purchased in accordance
with this paragraph shall comply with any other requirements prescribed by Applicable Pension Laws. 
  

	6.04	Payment in Default of Election 

 If a DC Member who is entitled to elect distribution of his DC Account fails to make an election within the time required or permitted under Applicable Pension Laws, the Company may, in its absolute
discretion, select an insurance company and purchase an annuity on behalf of the DC Member. Such annuity shall be payable commencing on the DC Member’s Normal Retirement Date and in the form of specified in Section 6.03. 

					
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 Article 7 – Death Benefits 

 

	7.01	Death Benefits Prior to Distribution of Member’s DC Accounts 

 If the death of a DC Member occurs prior to the distribution of the Member’s DC Account under any other Article of Part 2 of the Plan, the Member’s Spouse or, if there is no Spouse or if the
Spouse has waived entitlement to the death benefit in the prescribed form and in accordance with Applicable Pension Laws, the Member’s Beneficiary shall be entitled to distribution of the value of the Member’s DC Account. 

 

	7.02	Payment of Death Benefits 

  

	 	(a)	Subject to Applicable Pension Laws, if a DC Member dies, distribution of the DC Account payable in accordance with Section 7.01 to the Member’s Spouse shall
be made as: 

  

	 	(i)	a lump sum transfer to an RRSP in the name of the Spouse, to another registered pension plan, if the administrator of the plan accepts such transfer, or to such other
registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules; 

  

	 	(ii)	a single premium purchase of a life annuity from an insurance company licensed to carry on business in Canada, commencing no later than December 1 of the calendar
year in which the Spouse attains age 71, or such other age as may be permitted by Revenue Rules, or, if later, within one year of the Member’s date of death, in a form acceptable under Applicable Pension Laws and Revenue Rules; or

  

	 	(iii)	a lump sum cash payment; 

 as
designated by the Spouse, or if the Spouse fails to make a designation within the time required or permitted under Applicable Pension Laws, as may be determined by the Company in its absolute discretion, in such form as may be permitted under
Applicable Pension Laws. 

					
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	 	(b)	The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution.

  

	 	(c)	Distribution of the Member’s DC Account on the death of a Member to the Member’s Beneficiary who is not a Spouse shall be made as a lump sum cash payment.

  

	7.03	Timing of Payment 

 Any
death benefit payable under this Article 7 shall be paid as soon as practicable after the DC Member’s death. 

					
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 Article 8 – Termination of Employment 

 

	8.01	Termination of Employment 

A DC Member whose employment with the Company ceases other than by death or retirement in accordance with Article 6 shall receive his DC
Account. 
  

	8.02	Payment of Accounts 

Distribution of the DC Account payable to a Member shall be made as: 

 

	 	(a)	a transfer to another registered pension plan, provided the administrator of the other plan permits the transfer; or 

 

	 	(b)	a transfer to a locked-in retirement savings arrangement prescribed under the Applicable Pension Laws; or 

 

	 	(c)	a transfer to an insurance company licensed to carry on business in Canada for the purchase a life annuity, commencing no later than the end of the calendar year in
which the Member attains age 71, or such other age as may be permitted under Revenue Rules, in a form acceptable under Applicable Pension Laws and Revenue Rules. 

 The value of the Member’s DC Account shall be determined as of the Valuation Date coincident with or immediately preceding the date of distribution. 

 

	8.03	Payment in Default of Election 

 If a DC Member who is entitled to elect distribution of his DC Account under Section 8.02 fails to make an election within the time required or permitted under Applicable Pension Laws, the Board may,
in its absolute discretion, select an insurance company and purchase an annuity on behalf of the DC Member. Such annuity shall be payable commencing on the DC Member’s Normal Retirement Date and in the form of specified in Section 6.03.

					
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 Article 9 – Transfers of Employment 

 

	9.01	Transfers Out of the Plan 

  

	 	(a)	If a DC Member is transferred within the Company to a category of employment such that the Member ceases to be an Employee for the purposes of the Plan or to an
affiliated or associated company, this transfer shall not constitute a termination of employment for the purposes of Article 6 and Article 8 of Part 2 provided the Member does not elect, as may be provided under Applicable Pension Laws, to receive
benefits in accordance with Article 8. Such Member’s DC Account shall be distributed upon the Member ceasing to accrue Continuous Service. 

  

	 	(b)	A Member to whom paragraph (a) applies, provided the Member does not elect, as may be provided under Applicable Pension Laws, to receive benefits in accordance
with Article 8, shall continue to direct the investment of his DC Account in accordance with Section 5.02. 

  

	9.02	Transfers Into the Plan 

If an employee of the Company or an affiliated or associated company is transferred to a category of employment such that the employee
becomes an Employee for the purposes of the Plan, such Employee shall become a DC Member of the Plan upon the date of transfer of employment. 

					
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Part 3 – Defined Benefit Provision 

Article 1 – Introduction 
  

	1.01	The provisions of this Part 3 of the Plan shall apply to all DB Members. The DB Provisions of the Plan are closed to all Employees hired or retired after
December 31, 2010. 

					
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 Article 2 – Credited Service 

 

	2.01	Credited Service 

Credited Service, with respect to a DB Member, means the number of years and fractions thereof of the Member’s Continuous Service in
Canada during which the Member makes Member Required Contributions under the Plan. For a Member who was hired prior to 1988, Credited Service shall include the 12-month period of Continuous Service with the Company immediately prior to becoming a
Member. 
  

	2.02	Exclusions, Inclusions and Adjustments of Credited Service 

 Notwithstanding Section 2.01, Credited Service is subject to the following exclusions, inclusions and adjustments. 
  

	 	(a)	Adjustments for Less-Than-Full-Time Work 

 With respect to any period of Continuous Service during which the Member is not in full-time employment with the Company, Credited Service for each month of such period shall be adjusted in the ratio
that: 
  

	 	(i)	the number of hours the Member actually worked during each month, as determined by the Company; bears to 

 

	 	(ii)	the number of hours the Member would have worked during such month had the Member worked on a full-time basis in the same category of employment during such month, as
determined by the Company; 

 such ratio not to exceed one (1). 

 

	 	(b)	Exclusions from Credited Service 

 Credited Service shall not include: 
  

	 	(i)	any period of active membership of a Member in any other registered pension plan of the Company or any other company associated with the Company, for which a benefit is
accrued, and during which the Member did not make Member Required DB Contributions under the Plan; 

					
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	 	(ii)	any period of leave of absence, disability or military service as described in paragraphs 2.15(e), 2.15(f) or 2.15(h) of Part 1 during which such Member is not
receiving Earnings, unless such period is specifically included in Credited Service under paragraph (c); 

  

	 	(iii)	any period of lay-off as described in subparagraph 2.15(g) of Part 1 if the Member is not accruing benefits under Schedule 4 or Schedule 6 of Appendix A at the time of
lay-off; 

  

	 	(iv)	any other period specifically provided for in the applicable Schedule of Appendix A. 

 

	 	(c)	Special Inclusions in Credited Service 

 Credited Service shall include: 
  

	 	(i)	any period of Long-Term Disability provided the Member makes Member Required DB Contributions if required by the Schedule applicable to the Member;

  

	 	(ii)	any period of temporary absence, as described in subparagraph 2.15(e) where the temporary absence is due to accident, sickness, emergency leave, compassionate care,
pregnancy or parental leave, subject to a maximum of two years; 

  

	 	(iii)	any period of leave or military service, other than a period included under paragraphs (i) and (ii), during which the Member has no Earnings and any legislation
applicable to the Member requires that the Member be permitted to make the Member Required DB Contributions that would have been made had he been at work during such period and provided the Member makes the Member Required DB Contributions; and

  

	 	(iv)	any period of lay-off if the Member is accruing benefits under Schedule 4 or Schedule 6 of Appendix A at the time of lay-off. 

					
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 For each period included in Credited Service as a result of subparagraphs (i), (ii),
(iii) and (iv), the monthly number of hours worked by the Member during such period is deemed to equal the monthly average of the hours worked by the Member during the three months immediately preceding such period. 

 

	 	(d)	Prescribed Compensation Limits 

 In no event, however, shall the total periods of Continuous Service included in paragraph (c), in respect of a Member, excluding those throughout which the Member suffers a physical or mental impairment,
certified by a medical doctor licensed to practice in Canada, that prevents the Member from performing the duties of employment in which the Member has engaged before the commencement of the impairment, exceed the sum of (i) and (ii), where:

  

	 	(i)	is the full-time equivalent of five years; and 

  

	 	(ii)	is the periods of parenting, as defined in Revenue Rules, subject to a maximum of the full-time equivalent of 36 months of such periods of parenting and a maximum of
the full-time equivalent of 12 months for any one period of parenting. 

					
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 Article 3 – Member Required Contributions 

 

	3.01	Member Required DB Contributions 

  

	 	(a)	A DB Member shall be required to contribute, in each calendar year or portion thereof, by regular payroll deduction, an amount determined in accordance with the
applicable Schedule of Appendix A. Such Member Required DB Contributions shall commence on the date of initial membership and shall cease, upon the earliest of: 

 

	 	(i)	the Member’s transfer to a category of employment such that the Member ceases to be an Employee; 

 

	 	(ii)	the Member’s termination of employment; 

  

	 	(iii)	the Member’s Retirement Date; 

  

	 	(iv)	the Member’s death; 

  

	 	(v)	the date of discontinuance of the Plan; and 

  

	 	(vi)	such other date as is provided for in Section 3.03 

  

	 	(b)	In no event, however, shall a Member’s Member Required DB Contributions in any calendar year exceed the lesser of (i) and (ii), where:

  

	 	(i)	is nine percent (9%) of the DB member’s earnings; and 

  

	 	(ii)	is the sum of (A) and (B), where: 

  

	 	(A)	is seventy percent (70%) of the Member’s pension credits under the Plan for the calendar year, as determined under Revenue Rules; and

  

	 	(B)	is $1,000. 

					
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	 	(c)	All Member Required DB Contributions shall be paid into the Fund within the time limits specified in Applicable Pension Laws. 

 

	3.02	Interest Credits 

 Subject
to Applicable Pension Laws, Interest shall be credited on accumulated Member Required DB Contributions in accordance with the remainder of this Section. 
  

	 	(a)	Subject to Applicable Pension Laws, Interest shall be credited on Member Required DB Contributions made during the calendar year based upon one-half of the period for
which the Member made Member Required DB Contributions. Interest shall be compounded annually at the end of each Plan Year, with proportionate Interest up to the first day of the month in which the payment falls due or up to the Member’s
Retirement Date, whichever shall first occur. 

  

	 	(b)	Interest credited for any Plan Year shall be at a rate adopted by the Company, provided that it shall not be less than the average rate credited on five-year personal
fixed term chartered bank deposits (CANSIM Series V122515, or such other series as may be in effect) for the Plan Year, or such other higher rate as may be required under Applicable Pension Laws. 

For a Member who terminates employment during a Plan Year, Interest shall be credited during the year of termination at a rate which
shall not be less than the average rate credited on five-year personal fixed term chartered bank deposits (CANSIM Series V122515, or such other series as may be in effect) for the twelve (12) month period immediately preceding the Plan Year, or
such higher rate as may be required under Applicable Pension Laws, or the applicable Schedule of Appendix A. 
  

	 	(c)	Interest credited to a Member’s OPP Company Account and OPP Member Account in accordance with Schedule 5 of Appendix A shall be equal to the Investment Earnings.

					
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	3.03	No Contributions during Absences 

 Except as provided in Article 9 and subject to paragraph 2.02(d), a DB Member shall not be required to contribute pursuant to Section 3.01 during any period of lay-off, leave of absence or absence as
a result of sickness, accident, emergency leave, compassionate care, pregnancy leave, paternal leave or leave as a result of Long-Term Disability for which he does not receive Earnings from the Company. Upon the Member returning to work after such a
period, Member Required DB Contributions shall resume immediately. Such Member shall continue to accrue Credited Service during such leave of absences. 
  

	3.04	Make-Up Contributions 

 If
specifically provided for in the applicable Schedule of Appendix A and subject to any conditions specified in the applicable Schedule of Appendix A, a Member who is absent during a period which does not constitute a break in Continuous Service, who
is not required to make Member Required DB Contributions during such period pursuant to Section 3.03 and who does not accrue Credited Service during such absence may, at his option and after his return to work, subject to Revenue Rules, make
contributions equal to all or part of the Member Required DB Contributions for such period and his Credited Service shall be increased accordingly. 

					
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 Article 4 – Retirement Income Formulae 

The formulae in this Article 4 are used in the calculation of the retirement income in respect of a DB Member, and the amount derived therefrom is the
basis on which the actual amount of retirement income shall be determined in accordance with the applicable provisions of the Plan. 
  

	4.01	Plan Formula 

 Subject to
Section 4.03, the monthly amount of retirement income as of a Member’s Date of Determination shall be the amount determined in accordance with the benefit formula set out in the applicable Schedule of Appendix A. 

 

	4.02	Maximum Retirement Income 

Notwithstanding the foregoing provisions of this Article, the annual amount of the Member’s retirement income under the foregoing
provisions of this Article, at the Member’s Date of Determination, shall not exceed the product of (a) and (b), where: 
  

	 	(a)	is the lesser of (i) and (ii), where; 

  

	 	(i)	is two percent (2%) of the annual average of the Member’s highest 36 consecutive calendar months remuneration; and 

 

	 	(ii)	is the defined benefit limit as defined under the Revenue Rules as at the Date of Determination; 

 

	 	(b)	the sum of (i) and (ii), where: 

  

	 	(i)	is the lesser of (A) and (B), where: 

  

	 	(A)	is Credited Service prior to January 1, 1992; and 

  

	 	(B)	is 35 years; 

  

	 	(ii)	is Credited Service after December 31, 1991. 

					
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 Article 5 – Amount of Retirement Income 

 

	5.01	Normal Retirement 

 A
Member who retires on his Normal Retirement Date shall receive an amount of retirement income commencing on his Normal Retirement Date, determined in accordance with Article 4, using the Member’s Normal Retirement Date as his Date of
Determination and payable in accordance with Article 6. 
  

	5.02	Early Retirement 

  

	 	(a)	Early Retirement Benefit 

Subject to paragraph (c), a Member who retires on an Early Retirement Date shall receive an amount of retirement income commencing, at
the Member’s election, at any time on or prior to his Normal Retirement Date, determined in accordance with Article 4 using the Member’s Early Retirement Date as his Date of Determination, payable in accordance with Article 6 and equal to
(i) minus (ii), where: 
  

	 	(i)	is the retirement income in paragraph 4.01(a), multiplied by the applicable early retirement factor, determined in accordance with the applicable Schedule of Appendix
A; and 

  

	 	(ii)	is the retirement income in paragraph 4.01(b), calculated assuming the Member receives such retirement income commencing on his Pension Commencement Date and ceasing
with the payment made immediately prior to his death. 

  

	 	(b)	Bridge Benefits 

 Subject
to paragraphs (d) and (e), a Member who retires on an Early Retirement Date and who was employed by the Company immediately prior to such date may be entitled to receive an annual supplemental retirement income determined in accordance with the
applicable Schedule of Appendix A. 

					
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 Any such supplemental retirement income shall be paid in monthly instalments beginning
on the Member’s Pension Commencement Date and shall cease with the payment made immediately prior to the earlier of (i) and (ii), where: 
  

	 	(i)	is the date of the Member’s death; and 

  

	 	(ii)	is the Member’s Normal Retirement Date. 

  

	 	(c)	Maximum Early Retirement Benefit 

 The retirement income payable under paragraph (a) shall not exceed the amount determined in accordance with Section 4.03, using the Early Retirement Date as the Member’s Date of
Determination, multiplied by an early retirement factor equal to 100% less one-quarter percent for each month, if any, by which Pension Commencement Date precedes the earliest of (i), (ii) and (iii), where: 

 

	 	(i)	is the date the Member attains age 60; 

  

	 	(ii)	is the date the Member completed, or would have completed had the Member continued in employment after his Early Retirement Date, 30 years of early retirement
eligibility service, as defined under Revenue Rules; and 

  

	 	(iii)	is the date on which the aggregate of the Member’s age and early retirement eligibility service, as defined under Revenue Rules is, or would have been had the
Member continued in employment after his Early Retirement Date, equal to 80 years. 

  

	 	(d)	Maximum Bridge Benefit 

The monthly temporary retirement income payable under paragraph (b) at Pension Commencement Date shall not exceed the product of
(i) and (ii), where: 
  

	 	(i)	is equal to the sum of (A) and (B), where: 

  

	 	(A)	is the maximum monthly pension benefit payable under the Old Age Security Act as at Pension Commencement Date; and 

					
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	 	(B)	is the maximum monthly pension benefit payable under the Canada Pension Plan as at Pension Commencement Date to a person commencing to receive such pension benefit at
age 65, multiplied by the ratio, not to exceed one, that the total of the Member’s remuneration for the three calendar years in which the remuneration is the highest bears to the total of the YMPE for those three years;

  

	 	(ii)	is equal to the sum of (A) and (B), where: 

  

	 	(A)	is the ratio that the Member’s Credited Service prior to January 1, 1992 bears to his total Credited Service; and 

 

	 	(B)	is the product of (1), (2) and (3), where: 

  

	 	(1)	is the ratio that the Member’s Credited Service after December 31, 1991 bears to his total Credited Service; 

 

	 	(2)	is the ratio that the lesser of 10 and the Member’s Credited Service bears to 10; and 

 

	 	(3)	is 100% less 0.25% for each month, if any, by which Pension Commencement Date precedes the date the Member shall attain age 60. 

 

	 	(e)	Maximum Combined Lifetime and Bridge Benefit 

 Notwithstanding the foregoing provisions of this Section, the annual amount of retirement income payable to a Member at Pension Commencement Date in respect of Credited Service after December 31,
1991, under the foregoing provisions of this Section, shall not exceed the sum of (i) and (ii), where: 
  

	 	(i)	is the product of (A) and (B), where: 

  

	 	(A)	is the amount specified in subparagraph 4.03(a)(ii); 

  

	 	(B)	is Credited Service after December 31, 1991; 

					
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	 	(ii)	is the product of (A) and (B), where: 

  

	 	(A)	is 25% of the average of the YMPE for the calendar year in which the retirement income commences to be paid and the two preceding calendar years, divided by 35;

  

	 	(B)	is the Member’s Credited Service after December 31, 1991. 

  

	5.03	Postponed Retirement 

Subject to Applicable Pension Laws, a Member who is accruing Continuous Service after Normal Retirement Date shall receive an annual
retirement income payable commencing on his Postponed Retirement Date, determined in accordance with Article 4 using the Member’s Postponed Retirement Date as his Date of Determination and payable in accordance with Article 6. In lieu of the
foregoing, a Member who is not accruing benefits under Schedule 4 or Schedule 6 of Appendix A may elect to receive an annual retirement income payable commencing on his Postponed Retirement Date, determined in accordance with Article 4, using the
Member’s Normal Retirement Date as his Date of Determination and increased by one-third percent for each complete calendar month by which his Postponed Retirement Date follows his Normal Retirement Date. 

 

	5.04	Excess Contributions 

 A
Member who is entitled to a benefit under this Article 5 or 8 shall also receive a benefit in respect of excess Member Required DB Contributions, as specified in the appropriate Schedule of Appendix A. 

 

	5.05	OPP Benefits 

 In addition
to the benefits under this Article 5, a Member who participates in the OPP shall receive the applicable benefits described in Schedule 5 of Appendix A. 

					
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 Article 6 – Payment of Retirement Benefits 

 

	6.01	Normal Form 

  

	 	(a)	Unless a Member elects an optional form of retirement income as provided under Section 6.02 and subject to paragraph (b) below, payment thereof, except any
temporary retirement income payable under paragraph 7.02(b), shall be in the form of monthly instalments beginning on his Pension Commencement Date and continuing thereafter during his lifetime. 

 

	 	(b)	Notwithstanding paragraph (a) and subject to Section 6.02, the following subparagraphs (i) and (ii) shall apply to a Member who has a Spouse on the
date on which the first instalment of the retirement income is paid. 

  

	 	(i)	The retirement income payable under Article 5 or 8, except any temporary retirement income payable under paragraph 5.02(b), shall be payable in equal monthly
instalments for the life of the Member with the last payment due to the Member on the first day of the month in which the death of the Member occurs and 60% of this retirement income continuing to be paid to the Member’s Spouse, commencing on
the first day of the month following the month in which the death of the Member occurs and ending on the first day of the month in which the death of the Member’s Spouse occurs. The benefit payable under this paragraph shall be the Actuarial
Equivalent of the benefit payable under paragraph (a). 

  

	 	(ii)	The temporary retirement income payable under paragraph 5.02(b) shall be payable in equal monthly instalments and shall end on the date specified in paragraph 5.02(b).

  

	6.02	Election of Optional Form 

Subject to Applicable Pension Laws, a Member may elect, in lieu of the normal form of retirement income described in Section 6.01, to
receive his retirement income, except any temporary retirement income payable under paragraph 5.02(b), under any optional form of retirement income contained in this Section 6.02 provided that if the Member

					
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has a Spouse and the retirement income is less than the amount described in paragraph 9.01(b), the Member’s Spouse completes a waiver in the manner and form prescribed by Applicable Pension
Laws. Such written election in prescribed form must be filed with the Company at any time prior to the Pension Commencement Date. The retirement income payable under the elected option shall be the Actuarial Equivalent of the retirement income
payable under the normal form as described in paragraph 6.01(a), unless the context clearly indicates otherwise. 
 If the
elected option provides for payment to a Spouse and the Spouse dies prior to the Member’s Pension Commencement Date, such election shall be void and the Member shall be permitted to elect another form of retirement income. 

 

	 	(a)	Life Annuity – Guaranteed Term 

 A Member may elect to receive retirement income payable to him during his lifetime, with the provision that should he die before he has received payments for a guaranteed term of 5, 10 or 15 years, as
elected by him, the remainder of the payments shall be paid to his Beneficiary. 
  

	 	(b)	Life Annuity Continuing to Spouse 

 A Member may elect to receive retirement income payable to him during his lifetime, with the provision that on his death after retirement, a percentage of such income shall be continued during the life
of, and shall be paid to, his Spouse. Such percentage, elected by the Member, shall be 50%, 66-2/3%, 75% or 100%. 
  

	 	(c)	Level Income Option 

Subject to any conditions specified by Applicable Pension Laws and Revenue Rules, a Member retiring prior to his Normal Retirement Date
may elect, subject to the authorization of the Company or if this option is required to be made available by Applicable Pension Laws, to receive his retirement income paid in monthly instalments of an increased amount until Normal Retirement Date,
but in no event later than December 1st of the calendar year in which the Member attains age 65, whereupon the amount of his monthly instalment shall decrease. 

					
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 The reduction in retirement income at Normal Retirement Date shall not exceed the
maximum reduction permitted under Applicable Pension Laws and Revenue Rules. 
 The Member may elect to have the level income
option described in this paragraph (c) applied in combination with any other form of payment provided for in the Plan. Unless otherwise required to comply with both Applicable Pension Laws and Revenue Rules, any benefits payable to the
Member’s Beneficiary or Spouse after the Member’s death shall be determined in accordance with such other form of payment elected by the Member and shall be based on the monthly instalments that would have been payable to the Member under
the level income option. 
 The value of the benefit payable under the level income option shall be the Actuarial Equivalent of
the benefit which would have been otherwise payable had the Member not elected the level income option. 
  

	 	(d)	An election to receive an optional form of retirement income under this Section may be revoked or changed provided that either: 

 

	 	(i)	written notice of such revocation or change is received from the Member by the Company at least 30 days prior to payment of the first instalment of the benefit; or

  

	 	(ii)	the Spouse under a joint annuitant option has died prior to payment of the first instalment of the benefit. 

					
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 Article 7 – Death Benefits 

 

	7.01	Death Benefits Prior to Retirement Date 

 If the death of a Member occurs prior to his Retirement Date, there shall be paid to the Member’s Spouse or Beneficiary, as applicable, an amount equal to the Member’s Member Required DB
Contributions with Interest, or such other benefit described in the applicable Schedule of Appendix A. 
  

	7.02	Death Benefits After Normal Retirement Date and Before Postponed Retirement Date 

Subject to Applicable Pension Laws, if the death of a Member occurs after his Normal Retirement Date, but before his Postponed Retirement
Date, the Member shall be deemed to have retired on the first day of the month immediately following his death and the benefit payable shall be determined in accordance with Section 5.03 and Article 6. 

 

	7.03	Death Benefits After Retirement 

 If the death of a Member occurs after his Pension Commencement Date, there shall be paid to his Spouse or Beneficiary, as applicable, any benefits due in accordance with the retirement income option
elected by the Member under Article 6 or the applicable Schedule of Appendix A, as applicable. 
  

	7.04	Guarantee of Contributions 

If a Member’s retirement income is payable in a form which does not provide for a survivor benefit to the Member’s Spouse and
the Member dies prior to receiving aggregate retirement income payments at least equal to his accumulated Member Required DB Contributions with Interest to his date of death, any such shortfall shall be paid in the form of a lump sum payment to the
estate of the Member. In the case of a Member whose retirement income does provide for a survivor benefit to the Member’s Spouse after his death, any shortfall of aggregate payments made to both the Member and his Spouse shall be paid in the
form of a lump sum payment to the estate of the Member’s Spouse. 

					
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	7.05	Commutation of Death Benefits 

  

	 	(a)	Subject to Applicable Pension Laws, a Spouse who is entitled to a lump sum amount pursuant to Section 7.01 and the applicable Schedule of Appendix A, may elect in
the manner and form prescribed by the Company, to have this amount: 

  

	 	(i)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(ii)	paid into a registered retirement savings plan of the Spouse; 

  

	 	(iii)	transferred to an insurance company licensed to carry out an annuity business in Canada commencing not later than December 1st of the calendar year during which
the Spouse attains age seventy-one (71) (or such other age permitted under Revenue Rules), or, if later, within one (1) year of the Member’s date of death, in a form acceptable under Revenue Rules; or 

 

	 	(iv)	paid into such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules. 

 

	 	(b)	The amount of retirement income payable to a Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary, be paid in a lump sum
Actuarially Equivalent to the remaining retirement income payments under the guarantee option. 

  

	 	(c)	The amount of any retirement income payable to a Member’s estate under a guarantee option, shall be paid in a lump sum Actuarially Equivalent amount to the
remaining retirement income payments under the guarantee option. 

  

	7.06	Spousal Waiver 

 Subject
to Applicable Pension Laws, a Spouse who is entitled to a pre-retirement death benefit pursuant to this Article 7, may complete and file with the Company, a waiver in 

					
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the form and manner prescribed by Applicable Pension Laws. If the Spouse waives entitlement to a pre-retirement death benefit, the benefit shall be paid to the Member’s Beneficiary.

					
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 Article 8 – Termination of Employment 

 

	8.01	Not Vested 

 A Member
whose employment with the Company is terminated for any reason other than death or retirement prior to having attained the Vesting Date shall receive a lump sum cash payment equal to the Member’s Member Required DB Contributions with Interest
to the Date of Determination, or at the Member’s election, may be transferred to a non-locked in basis in accordance with Section 10.02. 
  

	8.02	Vested 

 Subject to
Applicable Pension Laws and the provisions of the applicable Schedule of Appendix A, a Member whose employment with the Company is terminated for any reason other than death or retirement after having attained his Vesting Date shall receive a
monthly retirement income determined in accordance with Section 5.01 and payable commencing on the Member’s Normal Retirement Date or, at the Member’s election, determined in accordance with paragraph 5.02(a) and payable commencing on
the Member’s Early Retirement Date. 

					
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 Article 9 – Disability 

 

	9.01	Disability Accrual 

During the continuance of Long-Term Disability of a Member for the purposes of the Plan: 

 

	 	(a)	Earnings shall be deemed to be equivalent to the Member’s annualized rate of Earnings in effect immediately prior to his becoming totally disabled;

  

	 	(b)	Continuous Service shall continue to accrue; and 

  

	 	(c)	If required by the Schedule applicable to the Member and provided the Member makes the Member Required DB Contributions during such period of total disability, he shall
continue to accrue Credited Service at the rate in effect immediately prior to his becoming totally disabled. For greater certainty, if a Member is not required to make Member Required DB Contributions during his period of total disability pursuant
to the Schedule applicable to the Member, Credited Service shall continue to accrue at the rate in effect immediately prior to his becoming totally disabled. 

 

	9.02	Disability Benefit 

 Is a
Member ceases to qualify as having a Long-Term Disability, the Member may, if he is eligible, elect to retire on his Normal Retirement Date or an Early Retirement Date. If the Member is not eligible to retire and does not return to active
employment, the Member shall be deemed to have terminated his employment in accordance with Article 8. In no event shall the Member continue to accrue benefits pursuant to Section 9.01 subsequent to his Retirement Date. 

					
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 Article 10 – Transfer of Funds 

 

	10.01	Transfer from Registered Plan of Previous Employer 

  

	 	(a)	Where there exists a Reciprocal Agreement between the Company and a previous employer, the Company shall accept deposits into the Fund to the credit of a Member by way
of transfer from his previous employer’s registered pension plan or deferred profit sharing plan. Amounts so transferred shall be accepted in accordance with the terms of the Reciprocal Agreement. 

 

	 	(b)	Where no Reciprocal Agreement exists, such deposits may be accepted into the Fund at the sole discretion of the Company. Amounts so transferred shall be considered as
Member Voluntary DB Contributions, but shall be subject to Applicable Pension Laws and Revenue Rules. 

  

	10.02	Transfer to Other Registered Plan 

  

	 	(a)	Where there exists a Reciprocal Agreement between the Company and the subsequent employer of a Member, transfer payments may be made into the fund of the subsequent
employer’s registered pension plan. The amount of such transfer shall be determined in accordance with the Reciprocal Agreement. 

  

	 	(b)	Where no Reciprocal Agreement exists, any cash settlement to which the Member or the Spouse is entitled may be: 

 

	 	(i)	transferred to an insurance company licensed to carry out an annuities business in Canada for the purchase of an immediate annuity or a deferred life annuity commencing
not later than December 31 of the calendar year during which the Member attains age seventy-one (71) or the Spouse attains such age or date specified under Revenue Rules, as applicable, in a form acceptable under Applicable Pension Laws
and Revenue Rules; 

  

	 	(ii)	transferred to another registered pension plan, provided the administrator of the other plan permits the transfer 

					
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	 	(iii)	transferred to a RRSP; or 

  

	 	(iv)	paid into such other registered vehicle as may be approved under Revenue Rules. 

 

	 	(c)	Where no Reciprocal Agreement exists and: 

  

	 	(i)	a Member, including any Member who is no longer employed by the Company, is entitled to receive a deferred retirement income in accordance with Article 8; or

  

	 	(ii)	where required by Applicable Pension Laws, a Spouse who is entitled to a retirement income under the Plan upon the death of the Member prior to the commencement of
payment of the Member’s retirement income, 

 may direct that the lump sum Actuarial Equivalent of such
retirement income be: 
  

	 	(iii)	transferred to an insurance company licensed to carry out an annuities business in Canada for the purchase of an immediate annuity or a deferred life annuity commencing
not later than December 31 of the calendar year during which the Member attains age seventy-one (71) or the Spouse attains such age or date specified under Revenue Rules, as applicable, in a form acceptable under Applicable Pension Laws
and Revenue Rules; 

  

	 	(iv)	transferred to another registered pension plan, if this other plan so permits; 

 

	 	(v)	transferred to such other type of registered plans or vehicles as approved under Applicable Pension Laws and Revenue Rules; 

subject to any approval by the Member’s Spouse that is required by Applicable Pension Laws. Such transfer shall only be permitted if
the administrator of such plan agrees in writing to administer such transferred pension credit within the conditions of Applicable Pension Laws. 

					
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 The Member or Spouse may elect to make such a transfer: 

 

	 	(vi)	upon termination of employment with the Company or upon the Member’s death, as applicable; 

 

	 	(vii)	at any other date as may be specified in Applicable Pension Laws; and 

  

	 	(viii)	at any other date as may be authorized by the Company. 

  

	 	(d)	As may be permitted under Applicable Pension Laws, the Company may require a Member or a Spouse, as applicable, who is entitled to an amount of retirement income to
transfer the lump sum Actuarial Equivalent of the benefit to another registered vehicle. 

  

	 	(e)	An amount transferred by a Member in accordance with paragraph (c) or a cash settlement payable to a Member under any commutation provision under the Plan and
transferred in accordance with paragraph (b) to a RRSP, registered retirement income fund or a money purchase provision of a registered pension plan, shall not exceed the greater of the Member’s Member Required Contributions with Interest
and the product of: 

  

	 	(i)	the annual amount of retirement income determined in accordance with Article 5 using the Member’s date of termination of employment or Retirement Date, as
applicable, as the Date of Determination; and 

  

	 	(ii)	the appropriate factor from the following table: 

  

					
	 Attained Age at
 Date of Calculation
	  	Factor	 
	 Under 50
	  	 	9.0	  
	 50
	  	 	9.4	  
	 51
	  	 	9.6	  
	 52
	  	 	9.8	  
	 53
	  	 	10.0	  
	 54
	  	 	10.2	  
	 55
	  	 	10.4	  
	 56
	  	 	10.6	  
	 57
	  	 	10.8	  
	 58
	  	 	11.0	  
	 59
	  	 	11.3	  
	 60
	  	 	11.5	  
	 61
	  	 	11.7	  
	 62
	  	 	12.0	  
	 63
	  	 	12.2	  
	 64
	  	 	12.4	  
	 65
	  	 	12.4	  
	 66
	  	 	12.0	  
	 67
	  	 	11.7	  
	 68
	  	 	11.3	  
	 69
	  	 	11.0	  
	 70
	  	 	10.6	  
	 71
	  	 	10.3	  

 For non-integral ages lower than 64, the appropriate factor shall be determined on an interpolated
basis. 

					
	Kraft Canada Inc.	  	 	Part 3 – Defined Benefit Provisions	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 71
	  

  

 If the Member retires on a Postponed Retirement Date, the amount under subparagraph
(i) above shall include any actuarial increase to which the Member may be entitled under Section 5.03 
 If the amount
to be transferred exceeds the maximum transferable amount determined above, such excess shall be paid in cash to the Member. 
  

	 	(f)	The transfers under paragraphs (a), (b), (c) and (d), excluding any refund of Member Required DB Contributions with Interest or Member Voluntary DB Contributions
with Interest, shall be subject to any limitations prescribed by Applicable Pension Laws in respect of the transfer of monies from the Fund. 

					
	Kraft Canada Inc.	  	 	Part 3 – Defined Benefit Provisions	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
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 Article 11 – Transfer of Employment 

 

	11.01	Transfers While Remaining an Employee 

 The transfer of a Member within the Company such that the Member remains an Employee for the purposes of this Plan shall not constitute a termination of employment pursuant to Article 8 and the Member
shall continue to be a Member of the Plan and to accrue Continuous Service and Credited Service without interruption. Benefits for each such period shall be determined separately in accordance with the provisions of the applicable Schedule of
Appendix A. 
  

	11.02	Transfers to Associated Companies 

 The transfer of a DB Member within the Company or to an associated company which does not participated in the Plan to a category of employment such that the Member ceases to be an Employee, shall not
constitute a termination of employment pursuant to Article 8. In the event of such transfer, the Member’s: 
  

	 	(a)	Continuous Service (for benefit eligibility purposes) shall include all periods of uninterrupted, regular employment of the Member while he remains in the employment of
an associated company; 

  

	 	(b)	Credited Service (for benefit computation purposes) shall exclude those periods of employment during which he was not an Employee; 

 

	 	(c)	Average Earnings shall be determined at the Member’s Date of Determination; 

 

	 	(d)	the benefits payable under the Plan shall be determined in accordance with the applicable provisions of the Plan on the earliest of: 

 

	 	(i)	the termination of employment with the Company or the associated company; and 

 

	 	(ii)	the Member’s death. 

					
	Kraft Canada Inc.	  	 	Part 3 – Defined Benefit Provisions	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 73
	  

  

 Provided the Member does not elect, as may be provided under Applicable Pension Laws to
receive benefits in accordance with Article 8. 
 If the DB Member is transferred to a foreign affiliate of the Company, the
Member’s benefit shall be determined in accordance with the Company’s policy on such transfers subject to any limits under the Revenue Rules or the Applicable Pension Laws. 

 

	11.03	Transfers from Associated Companies 

 In the event of the transfer of a Member within the Company or from another associated company to a category of employment such that the Member becomes an Employee upon such transfer for the purposes of
this Plan, 
  

	 	(a)	the Member’s Continuous Service (for benefit eligibility purposes) shall include all periods of uninterrupted, regular employment of the Member while he remains in
the employment of the Company or associated company; 

  

	 	(b)	the Member shall become a DC Member at his date of transfer if he is a Non-Union Employee; 

					
	Kraft Canada Inc.	  	 	Part 3 – Defined Benefit Provisions	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 74
	  

  

 Article 12 – Related Employer Benefit Limitations 

 

	12.01	Related Employers 

 For
purposes of this Article 12, “Related Employers” means an employer that is a company that is related within the meaning of Revenue Rules to the Company, or a partnership or joint venturer and in respect of which the Company does not act at
arm’s length. 
  

	12.02	Lifetime Benefit 

 The
amount of lifetime retirement income benefit payable under the Plan to a Member, a Member’s Beneficiary or a Member’s Spouse, as applicable, shall not cause the lifetime retirement income benefits payable in respect of the Member under the
defined benefit provisions of all registered pension plans in which Related Employers participate to exceed, in the aggregate, the lifetime retirement income limits set out under Revenue Rules. 

 

	12.03	Bridge Benefit 

 The
amount of temporary retirement income benefit payable under the Plan to a Member, a Member’s Beneficiary and a Member’s Spouse, as applicable, shall not cause the temporary retirement income benefits payable in respect of the Member under
the defined benefit provisions of all registered pension plans in which Related Employers participate to exceed, in the aggregate, the temporary retirement income limits set out under Revenue Rules. 

 

	12.04	Combined Lifetime Benefit and Bridge Benefit 

 The amount of the combined lifetime retirement income benefit and temporary retirement income benefit payable under the Plan to a Member, a Member’s Beneficiary and a Member’s Spouse, as
applicable, shall not cause the combined lifetime retirement income benefits payable in respect of the Member under the defined benefit provisions of all registered pension plans in which Related Employers participate, to exceed, in the aggregate,
the combined lifetime retirement income and temporary retirement income limits set out under Revenue Rules. 

					
	Kraft Canada Inc.	  	 	Part 3 – Defined Benefit Provisions	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 75
	  

  

	12.05	Pension Adjustment 

 In
each calendar year, the amount of retirement income accrued by the Member under the Plan shall not cause the pension adjustments, as determined in accordance with Revenue Rules, in respect of the Member under all registered pension plans in which
Related Employers participate, to exceed, in the aggregate, the money purchase limit, as defined in Revenue Rules. 

					
	Kraft Canada Inc.	  	 	Part 3 – Defined Benefit Provisions	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 76
	  

  

 Article 13 – Members’ Voluntary DB Contributions 

 

	13.01	Member Voluntary DB Contributions 

 A Member may not make Member Voluntary DB Contributions to the Plan after 1990. Any Member Voluntary DB Contributions made prior to 1991 shall be separately accounted for and applied as elected by the
Member under administrative arrangements made by the Company, including any arrangements between the Company and a Funding Agent(s). Such arrangements shall include allocations of Interest as specified in Section 13.03. 

 

	13.02	Benefits Payable 

 Member
Voluntary DB Contributions made prior to 1991 shall accumulate with Interest and shall only be applied toward the provision of benefits upon the Member ceasing to accrue Continuous Service (or ceasing to be an Employee for a Quebec Member).
Thereupon the Member or, after his death in the absence of an election, his Beneficiary or Spouse, if applicable, shall receive his accumulated Voluntary Contributions plus Interest to that date as a lump sum cash payment. 

 

	13.03	Interest 

 For purposes of
this Article, Interest shall be equal to the rate of return on the portion of the Fund in which the Member Voluntary DB Contributions are invested, as determined by the Company. Interest shall be credited from the date on which such deposits are
made until the date of subsequent payment of benefits pursuant to Section 13.02. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 1 – Cobourg Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 77
	  

  

 Appendix A – Schedule 1 to Part 3 – Cobourg Plant 

 

	A-1.01	The provisions of this Schedule shall only be applicable to Employees of the Company at the Cobourg Plant. With respect to these Employees, the provisions of this
Schedule shall apply in lieu of any other pertinent provisions described elsewhere in the Plan, except those special provisions required under Applicable Pension Laws and except as provided under Schedule 5 with respect to the OPP.

 Effective November 15, 2007, the Company closed the Cobourg Plan and the Plan was amended to provide
special provisions for those qualifying Members whose employment was terminated as a result of the closure. 
  

	A-1.02	Definitions 

 The
following terms shall apply only to this Schedule and shall, within this Schedule, have the following meanings: 
  

	 	(a)	“Retirement Income Earned Prior To January 1, 1987” shall mean the benefit to which the Member is entitled for Credited Service prior to January 1,
1987, determined using the benefit rate in effect on that date. 

  

	 	(b)	“Retirement Income Earned On And After January 1, 1987” shall mean the benefit to which the Member is entitled for Credited Service on and after
January 1, 1987, plus the increase in benefits, in respect of Credited Service prior to January 1, 1987, granted under an amendment to the Plan effective on or after January 1, 1987. 

 

	 	(c)	“Spouse” means the person described in Section 2.55 of Part 1 of the Plan. The reference to “three years” in Section 2.55 of Part 1 of the
Plan shall be replaced with “one year”. 

  

	A-1.03	Credited Service 

Notwithstanding the provisions of Section 2.01 of the DB Provisions, Credited Service shall exclude the 12-month period immediately
prior to his becoming a Member. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 1 – Cobourg Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 78
	  

  

 Notwithstanding the provisions of Section 2.02 and Section 3.03 of the DB
Provisions, Credited Service shall include any period of pregnancy or parental leave, compassionate care leave, emergency leave or any other period where applicable legislation requires a benefit to continue to accrue provided the Member makes
Member Required DB Contributions in accordance with Section A-1.04 during such absence. 
 A part-time or temporary Employee who
is a Member shall be credited with a full year of Credited Service for each calendar year in which he makes Member Required DB Contributions in respect of 2,080 hours worked, where hours are accumulated on a weekly basis to a maximum of 40 hours in
a particular week. If a Member accumulates less than 2,080 hours in a calendar year, Credited Service shall be determined on a pro-rata basis. 
  

	A-1.04	Member DB Required Contributions 

 Each Member shall make monthly Member Required DB Contributions equal to $101.00 per month. Such Member Required DB Contributions shall be made by regular weekly payroll deduction. 

For a part-time or temporary Employee, the amount contributed in respect of a particular week shall be the full required amount if the
Member works 40 hours in that week. If the Member works less than 40 hours in the week, his Member Required DB Contributions shall be reduced on a pro-rata basis. 
 A Member who is receiving benefits under a provincial workers’ compensation act may elect to continue his Member Required DB Contributions while he is receiving such benefit payments. 

 

	A-1.05	Amount of Retirement Income 

 The monthly amount of retirement income, for purposes of paragraph 4.01(a) of the DB Provisions shall be equal to $53.00 multiplied by the Member’s Credited Service. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 1 – Cobourg Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 79
	  

  

	A-1.06	Early Retirement Factor 

The early retirement factor referred to in paragraph 5.02 (a) of the DB Provisions shall be determined in accordance with the
following table, based upon complete calendar months: 
  

					
	 Period (in Months) by
 Which Pension
 Commencement Precedes

Normal Retirement Date
	  	Early Retirement Factor	 
	 60 or less
	  	 	100	% 
	 72
	  	 	97	  
	 84
	  	 	94	  
	 96
	  	 	91	  
	 108
	  	 	88	  
	 120
	  	 	85	  

 For periods not shown above, the appropriate percentage payable shall be determined on an interpolated
basis. 
  

	A-1.07	Supplemental Retirement Income 

 The annual supplemental retirement income referred to in paragraph 5.02(b) of the DB Provisions shall be payable only to a Member who was in active employment with the Company on or after attaining age 55
and shall be equal to $150.00 multiplied by the Member’s Credited Service, to a maximum of 35 years. 
  

	A-1.08	Termination of Employment 

  

	 	(a)	In respect of Retirement Income Earned Prior to January 1, 1987, a Member shall be entitled to a vested benefit in accordance with Section 8.02 of the DB
Provisions if, at his date of termination of employment, he has either: 

  

	 	(i)	completed 10 years of Continuous Service; or 

  

	 	(ii)	attained age 55. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 1 – Cobourg Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 80
	  

  

 In such case, the value of the vested benefit shall not be less than the Member
Required Contributions made prior to January 1, 1987, together with Interest to the Date of Determination. 
  

	 	(b)	In respect of Retirement Income Earned On And After January 1, 1987, a Member shall be entitled to a vested benefit in accordance with 8.02 of the DB Provisions
if, at his date of termination of employment, he has either: 

  

	 	(i)	completed two years of Continuous Service since becoming a Member; or 

  

	 	(ii)	attained age 55. 

 Paragraph
8.02(a) shall not apply in respect of Retirement Income Earned On And After January 1, 1987. 
  

	A-1.09	Surviving Spouse Benefit 

Notwithstanding the provisions of Section 6.01 of the DB Provisions, unless both the Member and his Spouse elect, in the manner and
on the forms prescribed by the Company, to receive the Member’s retirement income in either the form specified in paragraph 6.01(a) of the DB Provisions or in an optional form pursuant to Section 6.02 of the DB Provisions, retirement
income shall be payable as follows: 
  

	 	(a)	To the Member, the sum of (i) and (ii), where: 

  

	 	(i)	is 100% of the supplemental retirement income, if any, pursuant to paragraph 5.02(b) of the DB Provisions; and 

 

	 	(ii)	is 100% of the lifetime retirement income to which the Member is entitled, with monthly payments commencing on his Pension Commencement Date and ceasing with the
payment due on the first day of the month in which his death occurs. 

  

	 	(b)	To the Spouse of the Member, 60% of the retirement income payable to the Member under paragraph (a)(ii) above, with monthly payments commencing on the first day of the
month immediately following the Member’s death and ceasing with the payment made on the first day of the month in which such Spouse dies. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 1 – Cobourg Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 81
	  

  

	A-1.10	Death Benefits 

  

	 	(a)	If a Member, who was not eligible for a surviving Spouse benefit pursuant to Section A-1.09 and who did not elect an optional form of retirement income in accordance
with Section 6.02 of the DB Provisions, dies subsequent to his Pension Commencement Date, there shall be payable to his Beneficiary, the amount, if any, by which his Member Required DB Contributions, with Interest, exceed the aggregate
retirement income payments received by the Member. 

  

	 	(b)	If a Member receives his retirement income in the form outlined in Section A-1.09 and such Member and his Spouse both die prior to receiving aggregate retirement income
payments at least equal to his Member Required DB Contributions, with Interest, there shall be payable to the estate of the survivor of the Member and his Spouse the amount, if any, by which such Member Required DB Contributions with Interest exceed
the aggregate retirement income payments received by the Member and his Spouse. 

  

	 	(c)	If the death of a Member occurs prior to the earlier of his Pension Commencement Date and Normal Retirement Date, there shall be paid to the Member’s Beneficiary:

  

	 	(i)	in respect of Retirement Income Earned Prior To January 1, 1987, an amount equal to the Member’s Member Required DB Contributions made prior to
January 1, 1987, with Interest to his date of death; and 

  

	 	(ii)	in respect of Retirement Income Earned On And After January 1, 1987, the Actuarial Equivalent of the deferred retirement income to which the Member would have been
entitled under Section A-1.08, determined as if the Member had terminated his employment on his date of death and assuming that the Member’s retirement income would have commenced on his Normal Retirement Date. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 1 – Cobourg Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 82
	  

  

 If the Member, at his date of death, has a Spouse who has not waived entitlement to a
survivor benefit, such Spouse shall be designated as his Beneficiary hereunder. 
  

	A-1.11	Disability 

 A Member who
has a Long-Term Disability shall be required to make Member Required DB Contributions in order to continue to accrue Credited Service while disabled in accordance with paragraph 9.01(c) of the DB Provisions. 

 

	A-1.12	Excess Contributions 

 A
Member whose employment with the Company ceases and who is entitled to a benefit under Article 5 of the DB Provisions, Section A-1.08 or Section A-1.10(c) shall receive an additional lump sum payment equal to the excess, if any, of any Member
Required DB Contributions made on or after January 1, 1987, together with Interest to the Date of Determination, over 50% of the Actuarial Equivalent value of his Retirement Income Earned On And After January 1, 1987. 

 

	A-1.13	Make-up of Contributions 

A Member may elect to make contributions in accordance with Section 3.04 of the DB Provisions upon his return to work after a period
of lay-off in respect of the first 18 weeks of such period of lay-off. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 2 – Lasalle Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 83
	  

  

Appendix A – Schedule 2 to Part 3 – Lasalle Plant 
  

	A-2.01	The provisions of this Schedule shall only be applicable to Employees of the Company at the LaSalle Plant who retire on or after June 1, 1988 or who terminate
their employment for reasons other than retirement on or after June 1, 1988. With respect to these Employees, the provisions of this Schedule shall apply in lieu of any other pertinent provisions described elsewhere in the Plan, except those
special provisions required under Applicable Pension Laws and except as provided under Schedule 5 with respect to the OPP. 

 In 2005, the Company closed the LaSalle Plant in March 2005. 
  

	A-2.02	Definitions 

 The
following terms shall apply only to this Schedule and shall, within this Schedule, have the following meanings: 
  

	 	(a)	“Retirement Income Earned Prior To January 1, 1987” shall mean the benefit to which the Member is entitled for Credited Service prior to January 1,
1987, determined using the benefit rate in effect on that date. 

  

	 	(b)	“Retirement Income Earned On And After January 1, 1987” shall mean the benefit to which the Member is entitled for Credited Service on and after
January 1, 1987, plus the increase in benefits, in respect of Credited Service prior to January 1, 1987, granted under an amendment to the Plan effective on or after January 1, 1987. 

 

	A-2.03	Credited Service 

Notwithstanding the provisions of Section 2.01 of the DB Provisions, for an Employee who was hired on or after January 1, 1988,
Credited Service shall exclude the period prior to his becoming a Member. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 2 – Lasalle Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 84
	  

  

	A-2.04	Member DB Required Contributions 

 Each Member shall make monthly Member Required Contributions equal to $101.00 per month. Such Member Required DB Contributions shall be made by regular weekly payroll deduction. 

A Member who is receiving benefits under a provincial workers’ compensation act may elect to continue his Member Required DB
Contributions while he is receiving such benefit payments. 
  

	A-2.05	Amount of Retirement Income 

 The monthly amount of retirement income, for purposes of paragraph 4.01(a) of the DB Provisions, shall be equal to the Member’s Credited Service multiplied by $50.00. 

 

	A-2.06	Early Retirement Factor 

The early retirement factor referred to in paragraph 5.02(a) of the DB Provisions shall be determined in accordance with the following
table, based upon complete calendar months: 
  

					
	 Period (in Months) by
 Which Pension Commencement
 Precedes Normal
Retirement Date
	  	Early Retirement Factor	 
	 60 or less
	  	 	100	% 
	 72
	  	 	97	  
	 84
	  	 	94	  
	 96
	  	 	91	  
	 108
	  	 	88	  
	 120
	  	 	85	  

 For periods not shown above, the appropriate percentage payable shall be determined on an interpolated
basis. 
  

	A-2.07	Supplemental Retirement Income 

 The annual supplemental retirement income referred to in paragraph 5.02(b) of the DB Provisions shall be payable only to a Member who was in active employment with the Company on or after attaining age 55
and shall be equal to $150 multiplied by the Member’s Credited Service, to a maximum of 35 years. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 2 – Lasalle Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 85
	  

  

	A-2.08	Termination of Employment 

  

	 	(a)	A Member whose employment with the Company is terminated shall not be entitled to the benefit specified in Section 8.02 of the DB Provisions, but shall be entitled
to (i) and (ii), where: 

  

	 	(i)	is a monthly retirement income calculated in accordance with Section 5.01 of the DB Provisions and payable commencing on the Member’s Normal Retirement Date
and determined reflecting paragraph (b); and 

  

	 	(ii)	is the amount, if any, by which Member Required DB Contributions made prior to January 1, 1987, together with Interest, exceed the lump sum Actuarial Equivalent of
any entitlement under subparagraph (i), in respect of Credited Service prior to January 1, 1987. 

 Such
benefits shall not be payable as a lump sum cash payment and, at the Member’s election, may be transferred on a locked-in basis in accordance with Section 11.02 of the DB Provisions. In addition, Section 5.03 of the DB Provisions
shall not be applicable to such Member. 
  

	 	(b)	The Member’s benefit in respect of Credited Service prior to January 1, 2001 shall be determined as specified in subparagraph (a)(i), or in the case of early
payment, as specified in paragraphs 5.02(a) and 5.02(c) of the DB Provisions, and Section A-2.07. 

 The
Member’s benefit in respect of Credited Service on or after January 1, 2001 under subparagraph (a)(i) shall be equal to the greater of (i) and (ii), where: 

 

	 	(i)	is the benefit determined under paragraphs 5.02(a) and 5.02(c) of the DB Provisions, and Section A-2.06; and 

 

	 	(ii)	 is the benefit determined under subparagraph (a)(i), increased on the date of its commencement to reflect 50% of the change in the Consumer Price Index
for Canada published by Statistics Canada from the date of 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 2 – Lasalle Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 86
	  

  

 
termination of employment to the date that is 10 years prior to Normal Retirement Date; the annualized increase shall not be less than 0% or greater than 2%; in case of early payment of this
benefit, it shall be reduced to the Actuarial Equivalent of the benefit otherwise payable at Normal Retirement Date. 
  

	A-2.09	Surviving Spouse Benefit 

Notwithstanding the provisions of Section 6.01 of the DB Provisions, unless both the Member and his Spouse elect, in the manner and
on the forms prescribed by the Company, to receive the Member’s retirement income in either the forms specified in Section 6.01 of the DB Provisions or in an optional form pursuant to Section 6.02 of the DB Provisions, the
Member’s retirement income shall be payable in the following form: 
  

	 	(a)	To the Member, the sum of (i) and (ii), where: 

  

	 	(i)	is 100% of the supplemental retirement income, if any, pursuant to paragraph 8.02(b); and 

 

	 	(ii)	is 100% of the retirement income to which the Member is entitled, with monthly payments commencing on his Pension Commencement Date and ceasing with the payment due on
the first day of the month in which the Member’s death occurs. 

  

	 	(b)	To the Spouse of the Member, provided that such Spouse does not predecease the Member, 60% of the retirement income payable to the Member under paragraph
(a) above, with monthly payments commencing on the first day of the month immediately following the Member’s death and ceasing with the payment made on the first day of the month in which such Spouse dies, or if earlier, for the benefit
payable under subparagraph (a)(i), the date on which the Member would have attained age 65. 

 The benefit payable
under this Section A-2.09, excluding any supplemental retirement income pursuant to paragraph 5.02(b) of the DB Provisions, shall not be less than the Actuarial Equivalent of the retirement income that would have been payable under the form
specified in paragraph 6.01(a) of the DB Provisions. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 2 – Lasalle Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 87
	  

  

 The provisions of this Section shall not apply if, at his Pension Commencement Date, the
Member does not have a Spouse or if the Member’s Spouse has waived entitlement to a survivor benefit. 
  

	A-2.10	Death Benefits 

  

	 	(a)	If a Member who was not eligible for a surviving Spouse benefit pursuant to Section A-2.09 and who did not elect an optional form of retirement income in accordance
with Section 6.02 of the DB Provisions, dies subsequent to his Pension Commencement Date, there shall be payable to his Beneficiary the amount, if any, by which his Member Required DB Contributions, with Interest, exceed the aggregate
retirement income payments received by the Member. 

  

	 	(b)	If a Member received his retirement income in the form outlined in Section A-2.09 and such Member and his Spouse both die prior to receiving aggregate retirement income
payments at least equal to his Member Required Contributions, with Interest, there shall be payable to the estate of the survivor of the Member and his Spouse the amount, if any, by which such Member Required DB Contributions with Interest exceed
the aggregate retirement income payments received by the Member and his Spouse. 

  

	 	(c)	If the death of a Member occurs prior to the earlier of Pension Commencement Date and Normal Retirement Date, there shall be paid to the Member’s Beneficiary:

  

	 	(i)	in respect of Retirement Income Earned Prior To January 1, 1987, an amount equal to the Member’s Member Required DB Contributions made prior to
January 1, 1987, with Interest to his date of death; and 

  

	 	(ii)	in respect of Retirement Income Earned On And After January 1, 1987, the Actuarial Equivalent of the deferred retirement income to which the Member would have been
entitled under Section A-2.08, determined assuming the Member had terminated his employment on his date of death and the Member’s retirement income would have commenced on his Normal Retirement Date. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 2 – Lasalle Plant	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 88
	  

  

 If the Member, at his date of death, had a Spouse who had not waived entitlement to the
death benefit, such Spouse shall be designated as his Beneficiary. 
  

	A-2.11	Disability 

 A Member who
has a Long-Term Disability shall not be required to make Member Required DB Contributions while disabled and shall accrued Credited Service pursuant to paragraph 9.01(c) of the DB Provisions. 

 

	A-2.12	Excess Contributions 

 A
Member who is entitled to a benefit under Article 5 of the DB Provisions or Section A 2.08, as applicable, shall receive additional retirement income that is the Actuarial Equivalent of the excess, if any, of any Member Required DB Contributions
made on or after January 1, 1987, together with Interest to the Date of Determination, over 50% of the Actuarial Equivalent value of his Retirement Income Earned On And After January 1, 1987. In the event of a Member’s death under
paragraph A-2.10(c), the benefit under this Section A-2.12 shall be payable to the Member’s Spouse or Beneficiary, as applicable, as a lump sum payment. 
  

	A-2.13	Make-Up of Contributions 

A Member may elect to make contributions in accordance with Section 3.04 of the DB Provisions upon his return to work after a period
of lay-off in respect of the first twenty-six (26) weeks of such period of lay-off. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 3 – Melrose	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 89
	  

  

Appendix A – Schedule 3 to Part 3 – Melrose 
  

	A-3.01	The provisions of this Schedule shall only be applicable to Employees of the Company in the Melrose Coffee Division for employment prior to 1991. With respect to these
Employees, the provisions of this Schedule shall apply in lieu of any other pertinent provisions described elsewhere in the Plan, except those special provisions required under Applicable Pension Laws, as outlined in the applicable Appendix.

 As a result of the sale of the Melrose Coffee Division in March 2001, the only remaining Members governed by
this Schedule 3 are those on Long-Term Disability. 
  

	A-3.02	Definitions 

 The
following terms shall apply only to this Schedule and shall, within this Schedule, have the following meanings: 
  

	 	(a)	“Credited Future Service” means the Credited Service of a Member on or after the Purchase Date and prior to 1991. 

 

	 	(b)	“Credited Past Service” means the credited service of a Member prior to the Purchase Date, accrued under the terms of the Prior Plan.

  

	 	(c)	“Prior Plan” means the Kraft Canada Inc. Trusteed Retirement Plan A (formerly the Nabisco Brands Ltd. Trusteed Retirement Plan A). 

 

	 	(d)	“Purchase Date” means September 4, 1987. 

  

	A-3.03	Continuous Service 

 If an
individual became an Employee on the Purchase Date and immediately prior to that date was employed by Nabisco Brands Ltd., Continuous Service of the Member shall include uninterrupted service while in the employment of, and subsequent to his most
recent hire by, Nabisco Brands Ltd. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 3 – Melrose	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 90
	  

  

	A-3.04	Credited Service 

 With
respect to an Employee who has Continuous Service prior to the Purchase Date pursuant to Section A-3.03, Credited Service shall include Credited Past Service. 
  

	A-3.05	Member Required DB Contributions 

 Each Member shall make Member Required DB Contributions equal to 2.7% of his Earnings up to the YMPE and 5.0% of his Earnings, if any, in excess of the YMPE. 

 

	A-3.06	Amount of Retirement Income 

 The annual amount of retirement income for purposes of paragraph 4.01(a) of the DB Provisions shall be equal to the sum of (a) and (b), where: 

 

	 	(a)	is the retirement income accrued by the Member in respect of Credited Past Service under the Prior Plan; and 

 

	 	(b)	is, in respect of Credited Future Service, 50% of the Member Required DB Contributions made pursuant to Section A-3.05. 

 

	A-3.07	Early Retirement Factor 

The early retirement factor referred to in paragraph 5.02(a) of the DB Provisions shall be determined in accordance with the following
table, based upon complete calendar months: 
  

					
	 Period (in Months) by Which
 Pension Commencement
 Precedes Normal Retirement

Date
	  	Early Retirement Factor	 
	 0
	  	 	100	% 
	 12
	  	 	98	  
	 24
	  	 	96	  
	 36
	  	 	94	  
	 48
	  	 	90	  
	 60
	  	 	86	  
	 72
	  	 	82	  
	 84
	  	 	78	  
	 96
	  	 	74	  
	 108
	  	 	70	  
	 120
	  	 	66	  

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 3 – Melrose	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  			
	Amended and Restated as of January 1, 2011	  	 	 Page
 91
	  

  

 For periods not shown above, the appropriate percentage payable shall be determined on
an interpolated basis. 
  

	A-3.08	Supplemental Retirement Income 

 There shall not be any supplemental retirement income payable pursuant to paragraph 5.02(b) of the DB Provisions. 
  

	A-3.09	Termination of Employment 

A Member shall be entitled to a vested benefit in accordance with Section 8.02 of the DB Provisions if, at his date of termination of
employment, he had completed two years of Continuous Service. If such Member elects to receive his retirement income commencing on his Early Retirement Date, such retirement income shall be reduced on an Actuarially Equivalent basis. However, in no
event shall such reduced retirement income exceed the product of the retirement income which would have commenced at Normal Retirement Date and the early retirement factor specified in paragraph 5.02(c) of the DB Provisions. 

 

	A-3.10	Normal Form 

 Unless a
Member elects an optional form of retirement income, payment thereof shall be in the form of monthly instalments beginning on the Member’s Pension Commencement Date and continuing thereafter during his lifetime, with a guarantee that not less
than 60 monthly payments shall be made to the Member and his Beneficiary combined. 
  

	A-3.11	Disability 

 A Member who
has a Long-Term Disability shall not be required to make Member Required DB Contributions while disabled and shall accrued Credited Service pursuant to paragraph 9.01(c) of the DB Provisions. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 92
	  

  

 Appendix A – Schedule 4 to Part 3 – Non-Union Employees – 1991 Onwards 

 

	A-4.01	The provisions of this Schedule shall only be applicable to Non-Union Employees who are not unionized and who are not covered by Schedules 1 or 2 of this Appendix. With
respect to these Employees, the provisions of this Schedule shall apply in lieu of any other pertinent provisions described elsewhere in the Plan, except those special provisions required under Applicable Pension Laws and except as provided under
Schedule 5 with respect to the OPP. The provisions of this Schedule only apply to benefits accrued under the provisions of this Schedule. 

  

	A-4.02	Definitions 

 The
following terms shall apply only to this Schedule and shall, within this Schedule, have the following meanings: 
  

	 	(a)	“Credited Future Service” means the Credited Service of a Member after December 31, 1990 while a non-unionized Employee, subject to a maximum of 35
years. 

  

	 	(b)	“Earnings” means the amount of regular remuneration, including base salary, overtime pay, premium pay and bonuses, but excluding prizes or awards in cash or
otherwise received from the Company. For the purposes of calculating Earnings Average, Earnings for periods prior to 1991 shall mean regular remuneration, excluding overtime pay, premium pay, bonuses, prizes or awards in cash or otherwise.

  

	 	(c)	“Earnings Average”, on any date, means the annual average of the Member’s Earnings in the 36 consecutive calendar months of employment immediately
preceding such date or, if higher, in the three calendar years of highest Earnings of employment with the Company. If a Member shall have been continuously employed for fewer than 36 consecutive months on such date, his Earnings Average shall be
determined as the average of his Earnings during his period of Continuous Service. For a part-time Employee, the average shall be determined using the equivalent full-time service performed during the averaging period. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 93
	  

  

	 	(d)	“YMPE Average” on any date, means the annual average of YMPE for the previous 36 calendar months. If a Member shall have been continuously employed for fewer
than 36 months on such date, only the YMPE during his period of Continuous Service shall be used for determining his YMPE Average. 

  

	A-4.03	Eligibility 

 An Employee
who was a Member prior to January 1, 2011 shall remain a Member. An Employee hired or rehired on or after January 1, 2011 shall participate in the DC Provisions of Part 2 of the Plan upon meeting the eligibility requirements under Article
3 of Part 1. The DB Provisions under Part 3 including this Schedule 4 is closed to all Employees hired or rehired after December 31, 2010. 
  

	A-4.04	Member Required DB Contributions 

 Each Member shall be required to contribute, in each calendar year, or portion thereof, an amount equal to 2.5% of his Earnings up to the YMPE and 5% of his Earnings in excess of the YMPE. 

Such contributions shall not be made during any period of lay-off, leave of absence due to pregnancy or absence as a result of injury or
sickness for which the Employee does not receive Earnings from the Company. 
  

	A-4.05	Amount of Retirement Income 

 The amount of retirement income for purposes of paragraph 4.01(a) of the DB Provisions shall be equal to (a) multiplied by (b), where: 

 

	 	(a)	is 1.1% of his Earnings Average up to the YMPE Average, plus 1.85% of his Earnings Average in excess of the YMPE Average; and 

 

	 	(b)	is his Credited Future Service. 

  

	A-4.06	Early Retirement Factor 

  

	 	(a)	 The early retirement factor referred to in paragraph 5.02(a) of the DB Provisions for a Member last hired by the Company prior to January 1, 2007
shall be equal 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 94
	  

  

	 	
to one hundred percent (100%) less one quarter of one percent (0.25%) for each month by which his Pension Commencement Date precedes the earlier of Normal Retirement Date and the date when
he would have attained age 60 and completed 25 years of Continuous Service. 

  

	 	(b)	The early retirement factor referred to in paragraph 5.02(a) of the DB Provisions for a Member last hired by the Company on or after January 1, 2007 shall be equal
to one hundred percent (100%) less one half of one percent (0.50%) for each month by which his Pension Commencement Date precedes his Normal Retirement Date. 

 

	 	(c)	For Members who joined the Kraft Canada Inc. Retirement Plan for Canadian Salaried Employees or the Kraft Canada Inc. Retirement Plan for Non-Unionized Salaried
Employees – Former Employees of Kraft Limited prior to January 1, 1991, and who were members of one of these plans immediately prior to joining the Plan, the “25 years of Continuous Service” condition in paragraph (a) shall
not apply. 

  

	A-4.07	Supplemental Retirement Income 

 The annual supplemental retirement income referred to in paragraph 5.02(b) of the DB Provisions shall be payable only to a Member who was in active employment with the Company on or after attaining age 55
and shall be equal to $150 multiplied by his Credited Future Service to a maximum of: 
  

	 	(a)	35 years; minus 

  

	 	(b)	the number of years of Credited Service used in calculating Supplemental Retirement Income payable under other Schedules of this Plan. 

Notwithstanding the foregoing, a Member who was last hired by the Company on or after January 1, 2007 shall not be entitled to any
supplemental retirement income pursuant to this Section A-4.07. 
  

	A-4.08	Termination of Employment 

  

	 	(a)	With respect to a Member whose employment with the Company is terminated: 

  

	 	(i)	the Member shall, upon his date of termination of employment, be entitled to a benefit in accordance with paragraph 8.02(b) of the DB Provisions subject to subparagraph
(iv). 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 95
	  

  

	 	(ii)	paragraph 8.02(a) of the DB Provisions shall not apply to a Member having satisfied the conditions of paragraph (a) above. 

 

	 	(iii)	the amount of retirement income payable at an Early Retirement Date in accordance with paragraph 8.02(b) of the DB Provisions shall be determined as follows:

  

	 	(A)	if the Member has completed 15 years of Continuous Service at the date of termination and the sum of his age and Continuous Service is at least equal to 60 years, the
amount of retirement income shall be the amount of retirement income payable at Normal Retirement Date, reduced in accordance with Section A 4.06; and 

  

	 	(B)	in all other cases, the amount of retirement income shall be the Actuarial Equivalent of the amount of retirement income otherwise payable at Normal Retirement Date;
however, in no event shall such reduced retirement income exceed the product of the retirement income which would have commenced at Normal Retirement Date, and the early retirement factor specified in paragraph 5.02(c) of the DB Provisions.

  

	 	(iv)	if such Member’s employment terminated prior to the completion of two years of Continuous Service as a Member the benefit payable under this paragraph
(a) shall be payable as a lump sum cash payment or, at the Member’s election, may be transferred on a non-locked-in basis in accordance with 10.02 of the DB Provisions. 

Payment shall be in the form of a monthly retirement income, subject to subparagraph (iv). 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 96
	  

  

	 	(b)	The retirement income specified in subparagraphs (a)(i) and (a)(iii) in respect of Credited Service on or after January 1, 2001, shall be increased on the date of
its commencement to reflect 50% of the change in the Consumer Price Index for Canada published by Statistics Canada from the date of termination of employment to the date that is 10 years prior to Normal Retirement Date. The annualized increase
shall not be less than 0% or greater than 2%. For the determination of the amount specified in Section A-4.12, the lump sum Actuarial Equivalent of the entitlement under subparagraphs (a)(i) and (a)(iii) shall reflect the increase specified in this
paragraph. 

  

	A-4.09	Normal Form 

 The normal
form of retirement income referred to in Section 6.01 of the DB Provisions shall be monthly instalments commencing on the Member’s Pension Commencement Date and continuing thereafter during his lifetime, with the provision that at least 60
monthly payments in total shall be made. Notwithstanding the foregoing, this Section shall not apply to any amount of supplemental retirement income referred to in paragraph 5.02(b) of the DB Provisions. 

 

	A-4.10	Surviving Spouse Benefit 

  

	 	(a)	For a Member who was last hired by the Company prior to January 1, 2007 and who has a Spouse, unless both the Member and the Spouse elect, in the manner and on the
forms prescribed by the Company, to receive the Member’s retirement income in either the form specified in Section A-4.09 or in an optional form pursuant to Section 6.02 of the DB Provisions, his retirement income shall be payable for his
lifetime with the provision that, upon the Member’s death, 60% of the Member’s retirement income shall be payable to his Spouse for the remainder of the Spouse’s lifetime. In addition, Section 7.04 of the DB Provisions (Guarantee
of Contributions) shall apply. The retirement income payable to the Member during his lifetime shall be equal to 100% of the retirement income calculated in accordance with Article 5 of the DB Provisions. 

This Section shall also apply to any amount of supplemental retirement income referred to in paragraph 5.02(c) of the DB Provisions.

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 97
	  

  

	 	(b)	For a Member who was last hired by the Company on or after January 1, 2007 and who has a Spouse, unless both the Member and the Spouse elect, in the manner and on
the forms prescribed by the Company, to receive the Member’s retirement income in either the form specified in Section A-4.09 or in an optional form pursuant to Section 6.02 of the DB Provisions, his retirement income shall be payable for
his lifetime with the provision that, upon the Member’s death, 60% of the Member’s retirement income shall be payable to his Spouse for the remainder of the Spouse’s lifetime. In addition, Section 7.04 of the DB Provisions
(Guarantee of Contributions) shall apply. The retirement income payable pursuant to this paragraph (b) shall be the Actuarial Equivalent of the retirement income payable under Section A-4.09. 

 

	 	(c)	If a Member elects an optional form in accordance with Section 6.02 of the DB Provisions and such optional form provides for a continuation percentage to the
Spouse larger than 60% upon the Member’s death, the amount of retirement income payable under this optional form shall be the Actuarial Equivalent of the retirement income payable in the form described in this Section A-4.10.

  

	A-4.11	Death Benefits 

 If a
Member’s death occurs prior to the earlier of Pension Commencement Date and Normal Retirement Date, there shall be paid to the Beneficiary or, if required by Applicable Pension Laws, to the Spouse, the Actuarial Equivalent of the deferred
retirement income to which the Member would have been entitled under Section A 4.08, calculated if the Member had terminated his employment on his date of death and the Member’s retirement income would have commenced on his Normal Retirement
Date or, if the Member is eligible for early retirement, assuming the Member’s retirement income would have commenced on his Early Retirement Date, immediately prior to his date of death. 

 

	A-4.12	Disability 

 A Member who
has a Long-Term Disability shall not be required to make Member Required DB Contributions while disabled and shall accrued Credited Service pursuant to paragraph 9.01(c) of the DB Provisions. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 4 - Non-Union Employees – 1991 Onwards	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 98
	  

  

	A-4.13	Excess Contributions 

 A
Member who is entitled to a benefit under Article 5 of the DB Provisions or Section A 4.08, as applicable, shall receive a lump sum cash payment, or where required under Applicable Pension Laws, additional retirement income, that is the Actuarial
Equivalent of the excess, if any, of any Member Required DB Contributions, with Interest, over 50% of the Actuarial Equivalent of his retirement income. In the event of a Member’s death under Section A-4.11, the benefit under this Section
A-4.13 shall be payable to the Member’s Spouse or Beneficiary, as applicable, as a lump sum payment, 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 5 – Optional Pension Plan Members	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 99
	  

  

Appendix A – Schedule 5 to Part 3 – Optional Pension Plan Members 

 

	A-5.01	The provisions of this Schedule shall only be applicable to Members who meet the eligibility requirements described in Section A-5.03 below. The benefits payable under
this Schedule shall be in addition to the benefits payable under Part 3 and any other Schedules of this document. 

The OPP is the optional defined contribution portion of the Plan which is closed to all eligible Employees hired or rehired after
December 31, 2010 
  

	A-5.02	Definitions 

 The
following terms shall apply only to this Schedule and shall, within this Schedule, have the following meanings: 
  

	 	(a)	“Earnings” means the amount of regular remuneration including base salary, overtime pay, premium pay and bonuses, but excluding prizes or awards in cash or
otherwise received from the Company. 

  

	 	(b)	“Revision Date” means the first day of any month or any other date as may be authorized by the Company. 

 

	A-5.03	Eligibility 

 A Member may
become an OPP Member if he currently accrues benefits under Schedule 1, 2, 4 or 6, as applicable, of Appendix A. Such Member may become an OPP Member on the date he starts accruing benefits under the applicable Schedule of Appendix A or on any
subsequent Revision Date if he is still accruing benefits under Schedule 1, 2, 4 or 6 of Appendix A. 
 For further clarity, an
Employee hired or rehired after December 31, 2010 shall not become an OPP Member. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 5 – Optional Pension Plan Members	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 100
	  

  

	A-5.04	OPP Member Contributions 

An OPP Member may contribute to his OPP Member Account an amount not exceeding 6% of his Earnings. 

 

	A-5.05	OPP Company Contributions 

In each calendar year, or portion thereof, and subject to the provisions of Sections 5.01 and 5.02 of Part 1 of the Plan, OPP Company
Contributions equal to a percentage of the OPP Member Contributions made by the OPP Member in such calendar year or portion of calendar year shall be deposited in the Member’s OPP Company Account. Such percentage shall be equal to the amount
indicated in the table below: 
  

			
	 Schedule of

Appendix A under
 which
Member is
 accruing benefits
	  	 OPP Company Contributions
Percentage

	Schedule 1	  	40% of OPP Member Contributions made on or after June 20, 2004
	Schedule 2	  	40% of OPP Member Contributions made on or after December 1, 2002
	Schedule 4	  	55% of OPP Member Contributions made on or after January 1, 2007
	Schedule 6	  	35% of OPP Member Contributions made on or after August 1, 2001

  

	A-5.06	Termination of Employment 

Upon termination of employment, an OPP Member shall receive the full balance of his OPP Member Account and his OPP Company Account. If the
Member’s Account is locked-in in accordance with Applicable Pension Laws or the Member’s termination of employment is on or after Normal Retirement Date, such balance shall be transferred in accordance with paragraph 10.02(c) of the DB
Provisions. 
  

	A-5.07	Pre-Retirement Death 

 If
an OPP Member dies prior to receiving the balance of his accounts under Section A-5.06, his Beneficiary or, where required by Applicable Pension Laws, his Spouse, shall receive a lump sum equal to the full balance of his OPP Member Account and his
OPP Company Account. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 5 – Optional Pension Plan Members	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 101
	  

  

	A-5.08	OPP Administrative Rules 

  

	 	(a)	An OPP Member may change, discontinue or reinstate his level of OPP Member Contributions on each Revision Date. 

 

	 	(b)	OPP Member Contributions shall be deposited in individual OPP Member Accounts. 

 

	 	(c)	OPP Company Contributions shall be deposited in individual OPP Company Accounts. 

 

	 	(d)	OPP Member Accounts and OPP Company Accounts shall be invested, at the direction of the OPP Member, in a number of investment options to be made available by the
Funding Agent(s) under the terms of the Funding Agreement(s). An OPP Member may change such direction on each Revision Date. 

  

	 	(e)	OPP Member Accounts and OPP Company Accounts shall be valued at least monthly, at which time all interest, dividend and other investment earnings of the portion of the
Fund in which the accounts are invested shall be allocated to each account. 

  

	 	(f)	The Company shall establish and communicate other administrative procedures to ensure the efficient administration of the OPP. 

 

	A-5.09	OPP Maximum Contributions 

The Company shall establish administrative procedures such that the total of OPP Company Contributions and OPP Member Contributions shall
not exceed the amount of contributions permissible under Revenue Rules. 
  

	A-5.10	OPP Transfers 

 Prior to
July 31, 2003 and subject to Section A-5.09, an OPP Member was permitted to contribute to the OPP any amounts transferred from the Kraft Canada Inc. Employee Savings Plan. Any such funds so transferred were defined as “OPP Transfers”,
did not attract any OPP Company Contributions under Section A-5.05, and were deposited in the OPP Member Account of the OPP Member. Effective July 31, 2003, OPP Transfers are no longer permitted. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 6 – Maison Montreal Employees	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 102
	  

  

Appendix A – Schedule 6 to Part 3 – Maison Montreal Employees 

 

	A-6.01	The provisions of this Schedule shall only be applicable to the unionized Employees of the Maison Montreal Division of the Company. With respect to these Employees, the
provisions of this Schedule shall apply in lieu of any other pertinent provisions described elsewhere in the Plan, except those provisions required under Applicable Pension Laws and except as provided under Schedule 5 with respect to the OPP. The
provisions of this Schedule only apply to benefits accrued under the provisions of this Schedule. 

 As a result of
the sale of the Maison Montreal Division the only remaining Members governed by this Schedule 6 are those on Long-Term Disability. 
  

	A-6.02	Definitions 

 The
following terms shall apply only to this Schedule and shall, within this Schedule, have the following meanings: 
  

	 	(a)	“Credited Future Service” means the Credited Service of a Member after May 1, 1995 while a unionized Employee, subject to a maximum of 35 years, less any
period of service for which the Member has accrued and remains contingently or absolutely entitled to pension benefits under the terms of another pension plan of the Company. 

 

	 	(b)	“Earnings” means the amount of regular remuneration, including base salary, overtime pay, premium pay and bonuses, but excluding prizes or awards in cash or
otherwise received from the Company. 

  

	 	(c)	“Earnings Average”, on any date, means the annual average of the Member’s Earnings in the 36 consecutive calendar months of employment immediately
preceding such date or, if higher, in the three calendar years of highest Earnings of employment with the Company. If a Member has been continuously employed for less than 36 consecutive months on such date, his Earnings Average shall be determined
as the average of his Earnings during his period of Continuous Service. For a part-time Employee, the average shall be determined by using the equivalent full-time service performed during the averaging period. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 6 – Maison Montreal Employees	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 103
	  

  

	 	(d)	“YMPE Average”, on any date, means the annual average of YMPE for the previous 36 calendar months. If a Member shall have been continuously employed for fewer
than 36 months on such date, only the YMPE during his period of Continuous Service shall be used for determining his YMPE Average. 

  

	A-6.03	Member Required DB Contributions 

 Each Member shall be required to contribute in each calendar year, or portion thereof, an amount equal to 2.5% of his Earnings up to the YMPE and 5% of his Earnings in excess of the YMPE. 

Such contributions shall not be made during any period of lay-off, leave of absence due to pregnancy, parental leave or absence as a
result of injury or sickness for which the Employee does not receive Earnings from the Company. 
  

	A-6.04	Amount of Retirement Income 

 The amount of retirement income for purposes of paragraph 4.01(a) of the DB Provisions shall be equal to (a) multiplied by (b), where: 

 

	 	(a)	is 1.1% of his Earnings Average up to the YMPE Average, plus 1.85% of his Earnings Average in excess of the YMPE Average; and 

 

	 	(b)	is his Credited Future Service. 

  

	A-6.05	Early Retirement Factor 

The early retirement factor referred to in paragraph 5.02(a) of the DB Provisions shall be 100% less 0.25% for each month by which his
Pension Commencement Date precedes the earlier of his Normal Retirement Date and the date he would have attained age 60 and completed 25 years of Continuous Service. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 6 – Maison Montreal Employees	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 104
	  

  

	A-6.06	Supplemental Retirement Income 

 The annual supplemental retirement income referred to in paragraph 5.02(b) of the DB Provisions shall be payable only to a Member who is in active employment with the Company on or after attaining age 55
and shall be equal to $150 multiplied by his Credited Future Service. 
  

	A-6.07	Termination of Employment 

  

	 	(a)	A Member whose employment with the Company is terminated shall not be entitled to the benefit specified in Section 8.02 of the DB Provisions, but shall be entitled
to a monthly retirement income determined in accordance with Section 5.01 of the DB Provisions and payable commencing on the Member’s Normal Retirement Date, determined pursuant to paragraphs (b) and (c). 

Such benefit shall not be payable as a lump sum cash payment and, at the Member’s election, may be transferred on a locked-in basis
in accordance with Section 10.02 of the DB Provisions. In addition, Section 8.03 of the DB Provisions shall not be applicable to such Member. 
  

	 	(b)	The Member’s benefit, in respect of Credited Service prior to January 1, 2001 shall be determined as specified in paragraph (a), or in the case of early
payment, as specified in (i) or (ii), as applicable, where: 

  

	 	(i)	is, if at the date of termination the Member has completed 15 years of Continuous Service and the sum of his age and Continuous Service is at least equal to 60 years,
the amount of retirement income payable at Normal Retirement Date, reduced in accordance with section A-6.05; and 

  

	 	(ii)	is in all other cases, the Actuarial Equivalent of the amount of retirement income otherwise payable at Normal Retirement Date; however, in no event shall such reduced
retirement income exceed the product of the retirement income which would have commenced at Normal Retirement Date, and the early retirement factor specified in paragraph 8.02(c). 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 6 – Maison Montreal Employees	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 105
	  

  

	 	(c)	The Member’s benefit in respect of Credited Service on or after January 1, 2001 shall be equal to the greater of (i) and (ii), where:

  

	 	(i)	is the benefit determined under paragraph (a), reduced, in the case of early payment, in accordance with subparagraph (b)(i) or (b)(ii), as applicable; and

  

	 	(ii)	is the benefit determined under paragraph (a), increased on the date of its commencement to reflect 50% of the change in the Consumer Price Index for Canada published
by Statistics Canada from the date of termination of employment to the date that is 10 years prior to Normal Retirement Date; the annualized increase shall not be less than 0% or greater than 2%; in case of early payment of this benefit, it shall be
reduced to the Actuarial Equivalent of the benefit otherwise payable at Normal Retirement Date. 

  

	A-6.08	Normal Form 

 The normal
form referred to in Section 6.01 of the DB Provisions shall be monthly instalments beginning on the Member’s Pension Commencement Date and continuing thereafter during his lifetime with the provision that at least 60 monthly payments in
total shall be made. Notwithstanding the foregoing, this Section shall not apply to any amount of supplemental retirement income referred to in paragraph 5.02(b) of the DB Provisions. 

 

	A-6.09	Surviving Spouse Benefit 

For a Member who has a Spouse, unless both the Member and his Spouse elect, in the manner and on the forms prescribed by the Company, to
receive the Member’s retirement income in either the form specified in Section A-6.08 or in an optional form pursuant to Section 6.02 of the DB Provisions, his retirement income shall be payable for his lifetime with the provision that,
upon the Member’s death, 60% of the Member’s retirement income shall be payable to his Spouse for the remaining of the Spouse’s lifetime. In addition, Section 7.04 shall apply. The retirement income payable to the Member during
his lifetime shall be equal to 100% of the retirement income, determined in accordance with Article 5 of the DB Provisions. 

					
	Kraft Canada Inc.	  	 	Appendix A – Schedule 6 – Maison Montreal Employees	  
	Kraft Canada Inc. Retirement Plan for Canadian Hourly Employees	  
	Amended and Restated as of January 1, 2011	  	 	 Page
 106
	  

  

 This Section shall also apply to any amount of supplemental retirement income referred
to in paragraph 5.02(b) of the DB Provisions. 
 If a Member elects an optional form in accordance with Section 6.02 of the
DB Provisions and such optional form provides for a percentage continuing to the Spouse, greater than 60%, upon the Member’s death, the amount of retirement income payable under this optional form shall be the Actuarial Equivalent of the
retirement income payable in the form described in this Section A-6.09. 
  

	A-6.10	Death Benefits 

 If the
death of a Member occurs prior to the earlier of the Member’s Pension Commencement Date and the Member’s Normal Retirement Date, the Member’s Spouse, or, if there is no Spouse, or if the Spouse has waived the right to the death
benefit in accordance with Applicable Pension Laws, the Member’s Beneficiary, shall receive the Actuarial Equivalent of the deferred retirement income to which the Member would have been entitled under Section A 6.07, determined as if the
Member had terminated his employment on his date of death and assuming that the Member’s retirement income would have commenced on his Normal Retirement Date or, if the Member is eligible for early retirement, assuming the Member’s
retirement income would have commenced on his Early Retirement Date immediately prior to his date of death. 
  

	A-6.11	Disability 

 A Member who
has a Long-Term Disability shall not be required to make Member Required Contributions while disabled and shall accrued Credited Service pursuant to paragraph 9.01(c) of the DB Provisions. 

 

	A-6.12	Excess Contributions 

 A
Member who is entitled to a benefit under Article 5 of the DB Provisions or Section A-6.08 shall receive additional retirement income that is the Actuarial Equivalent of the excess, if any, of any Member Required DB Contributions, with Interest,
over 50% of the Actuarial Equivalent of his retirement income. In the event of a Member’s death under Section A-6.10, the benefit under this Section A-6.12 shall be payable to the Member’s Spouse or Beneficiary, as applicable, as a lump
sum cash payment.

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