Document:

Exhibit 10.10

                   Deferred Compensation Agreement - Directors

         This  Agreement  made as of the  _______  day of  [month/year],  by and
between The Wilber Corporation,  a business corporation organized under the laws
of  the  State  of  New  York   (hereinafter   referred  to  as  "Wilber")   and
[name/address] (hereinafter referred to as "Director").

         WHEREAS,  Director serves Wilber and/or Wilber National Bank, a banking
corporation  organized under the laws of the State of New York (the "Bank") as a
director; and

         WHEREAS,  the Director is paid fees for  attendance  at meetings of the
board  directors  ("Board  Fees") of Wilber and/or the Bank or for attendance at
meetings of committees of the board of directors of Wilber and/or the Bank; and

         WHEREAS,  Wilber wishes to establish a deferred  compensation  plan for
Director to provide  Director  with a means of saving and  investing  for future
retirement.

         1. A Deferred Compensation Account ("Account") shall be established for
Director on the Wilber's books for the benefit of Director. The account shall be
credited  in an amount  equal to amounts  elected to be  deferred by Director in
accordance with Paragraphs 2 and 3 of this Agreement.

         The  amount  credited  to the  Account  shall  not be held by Wilber in
trust, escrow, or similar fiduciary capacity, and neither Director nor any legal
representative  shall have any right against  Wilber with respect to any portion
of the account, except as a general unsecured creditor of Wilber.

         2. The account shall be credited  monthly  commencing  [month/day/year]
with an amount that  Director has  notified  Wilber in writing not less than ten
(10) days prior to January 1 of such year that he wishes to have deferred.

         For the initial plan year,  which shall  commence on the effective date
of this plan, and end on  [month/day/year],  Director shall notify Wilber of the
amount to be deferred  for [year]  under this plan on or prior to the  effective
date  hereof.  Director's  Board and  Committee  fees to which  Director  may be
entitled  shall be reduced at  Director's  option by the amount  deferred.  This
agreement  shall  continue  from year to year until  canceled by either party in
writing  eighty  (80)  days  prior to the end of the  year or  until  Director's
service is terminated by death, retirement or for any other reason.

         3. The amount in the Account  shall be deemed to have been invested and
reinvested from time to time at the five-year  Treasury note rate which shall be
set January 1 of each year.

<PAGE>

         The Account  shall be credited  with  interest on the first day of each
calendar  month and shall have been deemed to be  reinvested at interest on that
date.

         As of the  first  date  on  which  all or an  installment  of  deferred
compensation  becomes  payable,  and as of  each  subsequent  date on  which  an
installment is payable (hereinafter  referred to as "installment payment dates")
the  Account  shall be valued by adding to the  dollar  amount  credited  to the
Account the interest  earned to the  distribution  date to ascertain the current
account balance.  The amount of each installment of deferred  compensation shall
be determined  by dividing the  aggregate  value of the Account by the number of
installments  remaining to be paid,  including the installment then due. As each
payment is made the Account  shall be charged  with the amount of such  payment,
valued as of the  installment  payment  date.  Director  shall have the right to
designate the manner in which each  installment  payment is to be charged to the
Account by notice to Wilber  prior to the  installment  payment  date,  but upon
Director's  failure to do so, Wilber shall have the right to charge the Account,
in dollars in the amount equal to the payment.

         4. The total accumulated amount deferred hereunder shall be paid to the
Director,  or the beneficiary  designated by him in the event of his death, in a
lump sum within one year or in  installments  over a period of sixty (60) months
(in the percentages and at the times specified in the tabulation annexed hereto)
following  the date the Director is no longer a member of the Board of Directors
of any Affiliate  ("Service  Termination Date"). For purposes of this Agreement,
"Affiliate"  shall mean Wilber and the members of the "affiliated  group" within
the meaning of Section 1504 of the Internal Revenue Code of 1986, as amended, of
which Wilber is the common  parent.  The period and amounts of such payments may
be changed only in accordance with the provisions of Section 8 hereof.

         In the event no selection is made by Director, payment shall be made in
a lump sum.

         Benefits  payable to  Director  shall  commence  not  earlier  than the
Service Termination Date and not later than ninety (90) days thereafter.

         5. Director  shall have the right to designate a beneficiary to receive
all or any part of  Director's  Account  which may remain  unpaid at  Director's
death,  such  amounts to be paid as provided in  Paragraph  6. Such  designation
shall be  effected  by filing a written  notification  with  Wilber,  and may be
changed from time to time by similar action.  If no such  designation is made by
Director,  any  balance in the  Account  shall be paid to  Director's  estate as
provided in Paragraph 6.

         6.  Should  Director  select a form of  payment  other  than a lump sum
pursuant  to  Paragraph  4, and in the event of  Director's  death  after he has
commenced  receiving  monthly payments pursuant to Paragraph 4, monthly payments
in that  amount  shall  continue as long as there is a balance in the Account to
the person or persons  specified in accordance with Paragraph 5. In the event of
Director's death prior to Director

<PAGE>

commencing  to receive  payments  pursuant to Paragraph 4, the person or persons
specified in  accordance  with  Paragraph 6 shall be paid in a lump sum,  unless
otherwise directed by Director prior to Director's death.

         7. Neither  Director nor Director's duly designated  beneficiary  shall
have any right to assign, transfer, pledge, encumber or otherwise convey by Will
or inter vivos instrument the right to receive any amounts of compensation which
may become due hereunder, and any such attempt at assignment,  transfer,  pledge
encumbrance or other  conveyance  shall not be recognized by Wilber and will not
be binding on Wilber.

         8. Director may change, but only with Wilber's consent, his election of
payment  terms by executing a new  Pay-back  Schedule.  However,  no such change
shall be  effective  during the  one-year  period  beginning on the day Director
executes the new Pay-back  Schedule.  If, during such one-year period,  Director
becomes entitled to receive a payment or payments under the Plan pursuant to his
last  effective  payment  terms  election,  said last  effective  payment  terms
election  shall  remain in full force and effect and the new  election  shall be
null and void.

         9. Any notice given under this  agreement must be given by certified or
registered  mail to the respective  party at the address set forth below,  or to
such  substituted  address as may be designated in any notice sent in accordance
with this provision.

                            Corporate Secretary
                            The Wilber Corporation
                            245 Main Street
                            Oneonta, New York 13820-0430

         10. This  agreement is made  pursuant to a Deferred  Compensation  Plan
maintained by Wilber,  copies of which have been  delivered to Director prior to
the execution hereof.

         11. This  Agreement  shall be binding  upon and inure to the benefit of
the  parties  hereto  and  their  respective  heirs,  administrators,   personal
representative, successors and assigns.

         Wilber agrees that should its ownership in any manner be transferred or
conveyed,  whether  by  merger,  reorganization,  purchase  of stock or  assets,
liquidation,  dissolution, split-off, spin-off or otherwise, that this Agreement
shall survive, and be binding upon its successor, regardless of form.

         12. In the event Director incurs a financial  hardship,  Wilber, in its
sole  discretion,  may  distribute  all or  part  of  the  amounts  credited  to
Director's  account  prior to the time such amounts  would  otherwise be payable
under the terms of this Agreement.  Such  accelerated  distribution  may only be
made in the event of a financial  emergency which is beyond Director's  control,
and only if the disallowance of the accelerated

<PAGE>

distribution would result in severe financial hardship to Director or Director's
immediate family. Such accelerated  distribution will be made only in the amount
necessary to alleviate the financial emergency.

         13. This  Agreement  shall be construed in accordance  with the laws of
the State of New York.

         IN WITNESS WHEREOF,  the parties have executed this Agreement as of the
date first above written.

                                        THE WILBER CORPORATION

                                        By:
                                            ---------------------------

                                            ---------------------------
                                                    Director

<PAGE>

                               FIRST AMENDMENT TO
                   DEFERRED COMPENSATION AGREEMENT - DIRECTORS

         AGREEMENT  TO AMEND THE  DEFERRED  COMPENSATION  AGREEMENT  (the "First
Amendment")  dated as of __________,  1999,  between THE WILBER  CORPORATION,  a
business corporation  organized under the laws of the State of New York ("Bank")
and __[Name of employee]______ of [town], New York ("Employee").

                              W I T N E S S E T H:

         WHEREAS,  Wilber  and  Director  previously  entered  into  a  Deferred
Compensation  Agreement,  dated the [day] day of [month],  [year] (the "Deferred
Compensation  Agreement"),  which, among other items, provides the Director with
the  opportunity  to defer  receipt of Board Fees  according to the terms of the
Deferred Compensation Agreement; and

         WHEREAS,  the enactment of the American Jobs Creation Act of 2004 added
section 409A to the Internal  Revenue Code of 1986,  as amended  ("Code  Section
409A"); and

         WHEREAS,  the Internal  Revenue Service recently  promulgated  proposed
regulations implementing Code Section 409A (the "Proposed Regulations"); and

         WHEREAS,  the Wilber and the Director desire to modify the Agreement to
comply with Code Section 409A and the Proposed Regulations.

         NOW, THEREFORE,  in consideration of the mutual promises of the parties
hereto,  and  of  other  good  and  valuable  consideration,   the  receipt  and
sufficiency  of which are  hereby  acknowledged,  the  parties  hereby  agree as
follows:

         1. Effective  January 1, 2005, the Deferred  Compensation  Agreement is
amended by deleting the first sentence that comprises the entire first paragraph
of  Paragraph  "2" and  replacing  it with the  following  two  sentences:  "The
Director may elect to defer Board Fees by  completing  and  executing a Deferred
Compensation  Election - Form A in the form attached  hereto which specifies the
amount of the  Director's  Board and Committee Fees to be deferred and filing it
with  Wilber not less than ten (10) days prior to the January 1st of the year in
which such  deferrals  shall be made.  Deferrals to the Account will be credited
monthly".

         2. Effective  January 1, 2005, the Deferred  Compensation  Agreement is
amended by deleting  the last  sentence  of the second  paragraph  of  Paragraph
"2"and substituting the following in its place:

                  "An election to defer Board and Committee  fees  hereunder may
         be modified  (including  revocation) only as of the first day of a Plan
         Year.  No election,  modification  or revocation  is  permissible  with
         respect  to Board  and  Committee  fees to which  the  Director  may be
         entitled paid prior to the execution of Deferred  Compensation Election
         Form.  This  Agreement  shall  continue  from year to year as  modified
         hereunder until Director's  service is terminated by death,  retirement
         or for any other reason."

         3. Effective  January 1, 2005, the Deferred  Compensation  Agreement is
amended by replacing Paragraph "4" thereof with the following two paragraphs:

                  "Solely  with  respect  to  amounts  deferred  into a Deferred
         Compensation  Account prior to January 1, 2006,  the total  accumulated
         amount deferred  hereunder shall be paid to the Director  following the
         date

<PAGE>

         the  Director  is no longer a member of the Board of  Directors  of any
         Affiliate ("Service Termination Date") in the form of either a lump sum
         on the one hand or in monthly,  quarterly or annual  installments for a
         period of up to five (5) years on the other hand.  Director shall elect
         the form and time of  distribution  of the  Account  on the  Director's
         Service Termination Date by completing a Deferred Compensation Election
         Form in the form  attached  hereto and  filing it with  Wilber no later
         than  December  31,  2005.  Upon filing  with  Wilber,  such  "Deferred
         Compensation Election Form - Form A" shall be incorporated by reference
         herein. This election of the form and timing of the distribution of the
         Account may not be changed once made and may not (i) change the form of
         payments that Director would otherwise receive in 2006 and (ii) may not
         cause a benefit to be paid to  Director  in 2006 that  otherwise  would
         have been made at a later time.

                  The form or timing of the  distribution  of  amounts  deferred
         after December 31, 2004 may not be modified.  All such amounts deferred
         after  December  31, 2004 will be paid in the same form and at the same
         time as elected by the Director on the Deferred  Compensation  Election
         Form."

         4. The following is inserted as the new third sentence of Paragraph "5"
of the Deferred Compensation Agreement:

                  "Effective  January 1, 2005, such  designation (or a change in
         such designation) shall be made by filing a `Beneficiary  Election Form
         - Form B' in the form attached hereto."

         5. The  following  is inserted as the new fourth  sentence of Paragraph
"8" of the Deferred Compensation Agreement:

                  "Effective  January 1, 2005, such  designation (or a change in
         such  designation)  shall  be made in  accordance  with  the  terms  of
         Paragraph 4."

         6. Effective  January 1, 2005, the second sentence of Paragraph "12" of
the Deferred  Compensation  Agreement is deleted and replaced with the following
two sentences:

                  "Such accelerated distribution will be made only in the amount
         necessary to alleviate the financial  emergency  (including any amounts
         necessary  to pay  federal,  state or  local  income  taxes  reasonably
         anticipated to result from the  distribution.  For the purposes of this
         Paragraph  12,  `hardship'  shall mean a severe  financial  hardship to
         Director resulting from an illness or accident of Director,  Director's
         spouse or dependent (as defined in Section 152(a) of the Code), loss of
         Director's property due to casualty or other similar  extraordinary and
         unforeseeable  circumstances  arising as a result of events  beyond the
         control of Director."

         7.  Capitalized  terms used herein,  but not otherwise  defined herein,
shall have the meanings ascribed to them in the Deferred Compensation Agreement.

<PAGE>

         8. All other terms of the  Deferred  Compensation  Agreement  remain in
full force and effect.
                                    * * * * *

IN WITNESS WHEREOF,  the parties hereto have executed this First Amendment as of
the day and year first above written.

                                       THE WILBER CORPORATION

                                       by:
                                          ------------------------------------
                                                 [Name]
                                                 [Title]

                                        --------------------------------------
                                                 [Name of Director]Exhibit 10.2.2 Second Amendment to Employment Agreement - Wiatr

    Exhibit
      10.2.2

    

    SECOND
      AMENDMENT OF EMPLOYMENT AGREEMENT

    

    This
      Second
      Amendment of Employment Agreement
      (this
“Amendment”) is dated as of this 20th
      day of
      December, 2005 by and between Francis J. Wiatr, President and Chief Executive
      Officer (the “Executive”) of NewMil Bancorp, Inc., a Delaware corporation
      (“NewMil Bancorp”), and NewMil Bank, a Connecticut-chartered savings bank and
      wholly owned subsidiary of NewMil Bancorp (the “Bank”).

    

    Whereas,
      the
      Executive and NewMil Bancorp entered into an Employment Agreement dated as
      of
      January 2, 2002 (as amended by the Amendment of Employment Agreement dated
      as of
      February 23, 2005, the “Employment Agreement”), which agreement establishes the
      terms and conditions of the Executive’s employment with NewMil
      Bancorp,

    

    Whereas,
      the
      parties desire now to amend certain provisions of the Employment Agreement,
      consistent with the terms of section 10.9 (Amendment and Waiver) of that
      agreement, and

    

    Whereas,
      the
      parties intend that the amendment of the Employment Agreement made by this
      Amendment shall become effective immediately, and that the Employment Agreement
      shall, as amended, remain in full force and effect according to its
      terms.

    

    Now
      Therefore,
      in
      consideration of these premises, the mutual covenants contained herein, and
      other good and valuable consideration, the receipt and sufficiency of which
      are
      hereby acknowledged, the parties hereto agree as follows.

    

    1)  New
      Definition of Change in Control.
      The
      definition of Change in Control contained in Section 7.2 shall be deleted and
      replaced in its entirety by the following definition.

    

       
7.2   Definition
      of Change in Control.
      For
      purposes of this Agreement, “Change in Control” shall mean any one of the
      following events occurs, provided the event constitutes a change in control
      within the meaning of Internal Revenue Code section 409A and rules, regulations,
      and guidance of general application thereunder issued by the Department of
      the
      Treasury, and provided the occurrence of the event is objectively determinable
      and does not require the exercise of judgment or discretion -

    

       
a)   Change
      in Ownership:
      a
      change in ownership of NewMil Bancorp, Inc. occurs on the date any one person
      or
      group accumulates ownership of NewMil Bancorp, Inc.’s stock constituting more
      than 50% of the total fair market value or total voting power of NewMil Bancorp,
      Inc.’s stock,

    

      
 b)   Change
      in Effective Control:
      (a) any
      one person, or more than one person acting as a group, acquires within a
      12-month period ownership of stock of NewMil Bancorp, Inc. possessing 35% or
      more of the total voting power of NewMil Bancorp, Inc.’s stock, or (b) a
      majority of NewMil Bancorp, Inc.’s board of directors is replaced during any
      12-month period by directors whose appointment or election is not endorsed
      in
      advance by a majority of NewMil Bancorp, Inc.’s board of directors,
      or

    
      
        
        

      

      
        1

        
          

        

      

      
        
        

      

    

       
 c)  Change
      in Ownership of a Substantial Portion of Assets:
      a
      change in the ownership of a substantial portion of NewMil Bancorp, Inc.’s
      assets occurs on the date any one person, or more than one person acting as
      a
      group, acquires assets from NewMil Bancorp, Inc. having a total gross fair
      market value equal to or exceeding 40% of the total gross fair market value
      of
      all of the assets of NewMil Bancorp, Inc. immediately before the acquisition
      or
      acquisitions. For this purpose, gross fair market value means the value of
      NewMil Bancorp, Inc.’s assets, or the value of the assets being disposed of,
      determined without regard to any liabilities associated with the
      assets.

    

           For
      purposes of paragraphs (a) through (c) of this Section 7.2, persons shall be
      considered to be acting as a group if they would be considered to be acting
      as a
      group under Internal Revenue Code section 409A and rules, regulations, and
      guidance of general application issued thereunder by the Department of the
      Treasury. References in this Employment Agreement to Internal Revenue Code
      section 409A include rules, regulations, and guidance of general application
      issued by the Department of the Treasury under section 409A.

    

    2)  Addition
      of Section 409A Savings Clause.
      The
      following Section 10.12 shall be added to the Employment Agreement.

    

           10.12  Compliance
      with Internal Revenue Code Section 409A.
      NewMil
      Bancorp, Inc. and the Executive intend that their exercise of authority or
      discretion under this Employment Agreement shall comply with section 409A of
      the
      Internal Revenue Code of 1986. If when the Executive’s employment terminates the
      Executive is a specified employee, as defined in section 409A of the Internal
      Revenue Code of 1986, and if any payments under this Employment Agreement,
      including Articles 6 and 7, will result in additional tax or interest to the
      Executive because of section 409A, then despite any provision of this Employment
      Agreement to the contrary the Executive will not be entitled to the payments
      until the earliest of (a) the date that is at least six months after termination
      of the Executive’s employment for reasons other than the Executive’s death, (b)
      the date of the Executive’s death, or (c) any earlier date that does not result
      in additional tax or interest to the Executive under section 409A. As promptly
      as possible after the end of the period during which payments are delayed under
      this provision, the entire amount of the delayed payments shall be paid to
      the
      Executive in a single lump sum. If any provision of this Employment Agreement
      does not satisfy the requirements of section 409A, such provision shall be
      applied in a manner consistent with those requirements, notwithstanding any
      provision of this Employment Agreement. If any provision of this Employment
      Agreement would subject the Executive to additional tax or interest under
      section 409A, NewMil Bancorp, Inc. shall reform the provision. However, NewMil
      Bancorp, Inc. shall maintain to the maximum extent practicable the original
      intent of the applicable provision without subjecting the Executive to
      additional tax or interest, and NewMil Bancorp, Inc. shall not be required
      to
      incur any additional compensation expense as a result of the reformed provision.
      References in this Employment Agreement to section 409A of the Internal Revenue
      Code of 1986 include rules, regulations, and guidance of general application
      issued by the Department of the Treasury under Internal Revenue Code section
      409A.

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

    2.  Counterparts.
      This
      Amendment may be executed in one or more counterparts, each of will be deemed
      an
      original, but all of which taken together will constitute one and the same
      document.

    

    3.  Effective
      Date.
      This
      Amendment shall become effective immediately after execution of this Amendment
      by NewMil Bancorp and the Executive.

    

    4.  Effect
      on Employment Agreement.
      Except
      as amended by this Amendment, the January 2, 2002 Employment Agreement, as
      amended, shall remain in full force and effect.

    

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

    In
      Witness Whereof,
      the
      parties have caused this Second Amendment of Employment Agreement to be duly
      executed as of the date first written above.

    

    
      	
              Executive

            	
              NewMil
                Bancorp, Inc.

            
	 	 
	
              /s/
                Francis J. Wiatr

            	
              By: 
                /s/
                Betty F. Pacocha

            
	
              Francis
                J. Wiatr

            	
              Betty
                F. Pacocha

            
	 	
              Its:
                Secretary

            
	 	 
	 	 
	 	
              and
                by:   /s/
                Mary C. Williams

            
	 	
              Mary
                C. Williams

            
	 	
              Its:
                Chairwoman, Salary and Benefits Committee of the Board of
                Directors

            

    

    

    
      	
              County
                of Litchfield       )

            	 
	 	
              )
                ss:

            
	
              State
                of Connecticut     )

            	 

    

    

    Before
      me
      this 20th
      day of
      December, 2005, personally appeared the above named Betty F. Pacocha, Mary
      C.
      Williams, and Francis J. Wiatr, who acknowledged that they did sign the
      foregoing instrument and that the same was their free act and deed.

    

    

    
      	 	
              ________________________________

            
	
              (Notary
                Seal)

            	
              Notary
                Public

            
	 	 
	 	
              My
                Commission Expires:

            

    

    

    
      
         

      

      
        4

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