Document:

10.1 - MSPA Amendment

Amendment Agreement to the 
Master Sale and Purchase Agreement
dated as of 5 August 2014

between

Siemens AG, 
a stock corporation (Aktiengesellschaft) organized under the laws of Germany with its registered seat in Munich and Berlin, Germany, and registered in the commercial register of the local court (Amtsgericht) of Munich under HRB 6684 and in the commercial register of the local court (Amtsgericht) of Berlin-Charlottenburg under HRB 12300, whose registered office is at Wittelsbacherplatz 2, 80333 Munich, Germany
("Seller")
and
Cerner Corporation, a Delaware corporation 
with its principal business office at 2800 Rockcreek Parkway, North Kansas City,  
Missouri 64117, United States of America
("Purchaser")
(Seller and Purchaser each a "Party" 
and collectively the "Parties")

dated 1 February 2015

	
			
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TABLE OF CONTENTS
	
			
	Article 1
	Definitions and Interpretation
	6

	Article 2
	Exclusion of ITH Shares
	6

	Article 3
	Sale of VAS Business
	7

	Article 4
	Exclusion of Business in Denmark and of certain Employees in Switzerland
	8

	Article 5
	Transfer of IPR in certain countries
	9

	Article 6
	T. J. Samson Community Hospital
	10

	Article 7
	Transfer of Business Employees
	11

	Article 8
	Exclusion of Certain Business Employees in the US
	11

	Article 9
	Excluded Contracts
	12

	Article 10
	India Slump Sale Agreement
	12

	Article 11
	Employees Matters
	12

	Article 12
	Lump Sum Payment to German Business Employees
	13

	Article 13
	Seller Licenses to Purchaser and Designated Purchasers
	14

	Article 14
	Sales Tax USA
	14

	Article 15
	Local Payments in India, Mexico and Romania
	14

	Article 16
	February Rent
	14

	Article 17
	Romania Buildout Costs
	15

	Article 18
	Paid Time Off
	15

	Article 19
	Settlement of Certain Payment Obligations
	16

	Article 20
	Early Payment of Trade Payables
	17

	Article 21
	Extension of Grace Periods for Certain Excluded Domains and the E-Mail Domains
	18

	Article 22
	Assumed Liabilities
	18

	Article 23
	Group Contracts
	19

	Article 24
	Licensed Software
	19

	Article 25
	Miscellaneous Provisions
	20

	Annex 4.1
	Danish Excluded Employees
	21

	Annex 4.2
	Swiss Excluded Employees
	21

	Annex 8.1
	Excluded US Employees
	21

	Annex 8.8.3(i)
	to the MSPA Excluded Individual Shared Licensed-In Software Licenses
	21

	Annex 8.8.3(ii)
	to the MSPA Template Inventory GID
	21

	Annex 10.2(a)
	to the MSPA Transferred Shared Function Employees
	21

	Annex 10.2 (b)
	to the MSPA Certain Excluded Shared Function Employees
	21

	Annex 11.2
	Excluded Business Employees
	21

	
			
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	Annex 16.1
	February Rents
	21

	Annex 17.1
	Romania Buildout Costs
	21

	Annex 19.1.1
	Estimated Allocation Amount
	21

	
			
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Preamble
WHEREAS
		
	(A)
	On 4/5 August 2014, Seller and Purchaser entered into a Master Sale and Purchase Agreement (notarial deed Nr. 4032 /2014 of the Notary public Dr. Bernhard Schaub, Munich) (the "MSPA") including reference deeds No. 4030/2014 and 4031/2014 pursuant to which Seller has sold its global business of hospital information systems solutions to Purchaser as set out in more detail in the MSPA. Reference is made to these deeds. A certified copy of the deeds have been on hand while notarization. The content of the deeds is known by the parties. The parties waived their right to have them read out aloud by the Notary and to attach them to this deed.

		
	(B)
	The Parties wish to amend the MSPA as set out in this amendment (the "Amendment Agreement").

NOW, THEREFORE, THE PARTIES AGREE AS FOLLOWS:
Article 1Definitions and Interpretation
		
	1.1
	Definitions 

Capitalized terms not defined in this Amendment Agreement shall have the meaning ascribed to them in the MSPA.
		
	1.2
	Interpretation 

Article 1.2 of the MSPA (Interpretation) shall apply mutatis mutandis to this Amendment Agreement. 
Article 2    Exclusion of ITH Shares
The Parties agree that the ITH Share shall be excluded from the Transaction. To reflect this exclusion, the Parties agree to the following amendments to the MSPA.
		
	2.1
	In Article 2.1 of the MSPA (The Business), the following wording shall be deleted 

"and in Austria, also through ITH icoserve technology for healthcare GmbH ("ITH"), a company in which Siemens AG Österreich holds a share corresponding to a participation of 69.1 % (the "ITH Share")"
		
	2.2
	In Article 3.1 of the MSPA (Transferred Assets), clause 3.1.4 shall be deleted and be replaced with the following wording:

"[intentionally left blank]".

	
			
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	2.3
	In Article 3.2 of the MSPA (Excluded Assets), the following wording shall be added as new clause 3.2.9:

"the share, corresponding to a participation of 69.1%, held by Siemens AG Österreich in ITH icoserve technology for healthcare GmbH (the "ITH Share")."
		
	2.4
	In Article 6.2 of the MSPA (Excluded Liabilities), the following wording shall be added to the end of clause 6.2.11:

“and all Liabilities arising out of or in connection with the ownership of the ITH Share”
		
	2.5
	In Article 15.1 of the MSPA (Purchase Price), clause 15.1.1 shall be deleted and be replaced with the following wording:

"The "Base Purchase Price", which shall be an amount of USD 1,293,100,000.00  (in words: one billion two hundred ninety three million one hundred thousand US Dollars),"

		
	2.6
	In Article 17.2 (Specific Statements) of the MSPA, clause 17.2.4(b) shall be deleted and be replaced with the following wording:

"[intentionally left blank]".
		
	2.7
	Annex 17.2.4(b) titled "Entitlement for ITH Share" shall be deleted.

		
	2.8
	The second sentence of Article 23.7 (No Financing by Seller) of the MSPA shall be deleted.

		
	2.9
	The following shall be added to the last sentence of Annex A to the MSPA (Definition of Business) after the end of the last paragraph of the section headed “Non-Business activities”:

“In addition, the Business does not include the activities or operations of ITH.”
Article 3    Sale of VAS Business
The Parties agree that the Transaction shall comprise the “value added services business” of Seller. Thus, Annex A to the MSPA (Definition of Business) the following wording shall be added at the end of the second paragraph of the section headed "Software solutions",:
", KaPITO"
such that this paragraph shall read as follows:

	
			
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"Soarian Clinicals, Soarian Scheduling, i.s.h.med (including IS-H and SAP ERP reselling), i.c.m.health, medico, medico Management Explorer, Doculive, Melior, Obstetrix, Selene, Aurora, Unified Information Management (incl. Sense (HIE), syngo share, ProAct, Soarian Health Archieve), Soarian Medsuite, Clinicom, Sorian Health Archive, Sorian Integrated Care, Soarian OR, KaPITO."
Article 4    Exclusion of Business in Denmark and of certain Employees in Switzerland
		
	4.1
	Denmark 

		
	4.1.1
	The Parties agree that the Business operated by Siemens A/S, Denmark ("Siemens Denmark") shall be excluded from the Transaction. In clause 6.2.11 of Article 6.2 of the MSPA (Excluded Liabilities), the wording "Denmark," shall be added after the wording "France," such that this Article reads as follows:

"all Liabilities arising out of or in connection with the operation of the Business in France, Denmark, Japan and Greece (for the avoidance of doubt, such operations do not form part of the Business hereunder) and all Liabilities arising out of or in connection with the ownership of the ITH Share; and" 
		
	4.1.2
	The employees of Siemens Denmark listed in Annex 4.1 ("Danish Excluded Employees") shall not constitute Business Employees and shall not transfer to Purchaser or any Affiliate of Purchaser. Should Siemens Denmark give notice of termination to, or enter into a termination agreement with, any Danish Excluded Employees before the Closing Date or within thirty (30) days thereafter, Purchaser shall reimburse Siemens Denmark for all amounts actually paid by Siemens Denmark to or with respect to such Danish Excluded Employees in connection with the termination (including Taxes directly related thereto), such amount to include in particular any severance payment, and, if and to the extent the relevant Danish Excluded Employee is released (freigestellt) from the duty to work, the salary paid and any benefits provided in the period from the delivery of the notice, respectively the conclusion of the termination agreement until the effectiveness of the termination (such costs together the "Termination Costs"); provided, however, the amount to be reimbursed by Purchaser for each Danish Excluded Employee shall equal the lesser of the actual amount of Termination Costs paid by Siemens Denmark to or with respect to such Danish Excluded Employee or the amount set forth on Annex 4.1 for each Danish Excluded Employee.

		
	4.1.3
	The following shall be added to the last sentence of Annex A to the MSPA (Definition of Business) after the end of the last paragraph of the section headed “Non-Business activities”:

	
			
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“The Business also does not include the activities or operations of Seller and its Affiliates in Denmark.”
		
	4.1.4
	The payments to be made by Purchaser pursuant to Article 4.1.2 shall be settled through the mechanism set forth in Article 19.

		
	4.2
	Switzerland

		
	4.2.1
	The employees of Siemens Schweiz AG, Switzerland ("Local Seller Switzerland") listed in Annex 4.2 ("Swiss Excluded Employees") shall, subject to Article 4.2.4, not constitute Business Employees and shall not transfer to Purchaser or any Affiliate of Purchaser. 

		
	4.2.2
	Should Local Seller Switzerland give notice of termination to, or enter into a termination agreement with, any Swiss Excluded Employees before the Closing Date or within thirty (30) days thereafter, Purchaser shall reimburse Local Seller Switzerland for all Termination Costs actually paid by Local Seller Switzerland to or with respect to such Swiss Excluded Employees in connection with the termination; provided, however, the amount to be reimbursed by Purchaser for each Swiss Excluded Employee shall equal the lesser of the actual amount paid by Local Seller Switzerland to or with respect to such Swiss Excluded Employee or the amount set forth on Annex 4.2 for each Swiss Excluded Employee. 

		
	4.2.3
	The payments to be made by Purchaser pursuant to Article 4.2.2 shall be settled through the mechanism set forth in Article 19.

		
	4.2.4
	The Parties agree that notwithstanding anything contained herein to the contrary, Article 10.4.8 of the MSPA shall not apply for any Swiss Excluded Employee.

Article 5    Transfer of IPR in certain countries 
		
	5.1
	The Parties have agreed on a specific concept for the sale and transfer of the Business of the Local Sellers for Germany, the USA, Sweden, Norway, Portugal and Belgium. For these countries, two Local Asset Transfer Agreements with two different Designated Purchasers shall be executed at the Closing Date. One Local Asset Transfer Agreement shall cover the sale and transfer of the Transferred IP (with certain exceptions for the US) and the Assumed Liabilities relating thereto to one Designated Purchaser (the "IP Purchaser"). The second Local Asset Transfer Agreement shall cover the sale and transfer of all other parts of the Entire Transferred Assets and the Assumed Liabilities to another Designated Purchaser (the "Business Purchaser"). The Parties have agreed on the Local Asset Transfer Agreements to be executed for these countries.

		
	5.2
	Purchaser states that each IP Purchaser has granted to Business Purchaser, as of the Effective Date, or will grant to the respective Business Purchaser promptly following the 

	
			
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Effective Date, licenses to the applicable Transferred IP and applicable Seller Licensed IP for the operation of the Business. 
Article 6    T. J. Samson Community Hospital 
		
	6.1
	Siemens Medical Solutions USA, Inc. (“SMS”) and T. J. Samson Community Hospital (“T.J. Samson”) have entered into that certain Confidential Settlement Agreement and Mutual Release dates as of January 9, 2015 (the “Settlement Agreement”) which, inter alia, provides for an amendment (the "TJ Samson Amendment") of that certain agreement between SMS and T.J. Samson dated as of December 20, 2000 (as amended, the "TJ Samson Agreement"). In connection with the entry into this Settlement Agreement the Parties agree as follows:

		
	6.1.1
	The Parties agree that without undue delay after the Closing Date, SMS shall assign the entire TJ Samson Agreement (including the SY Portion, as defined in the TJ Samson Amendment) to the relevant Designated Purchaser in accordance with the rules specified in clause 3.1 and the last sentence of clause 3.2 of the TJ Samson Amendment. 

		
	6.1.2
	The Settlement Agreement shall constitute an Assumed Contract, provided that the following specific terms and conditions shall apply:

		
	(a)
	Following the Closing Date, the relevant Designated Purchaser shall be entitled to any Shortfall Payments (as defined in the Settlement Agreement). 

		
	(b)
	The Parties acknowledge that for the purpose of calculating the Annual Minimum (as defined in the Settlement Agreement) of new products and services, and consequently, of the Shortfall Amount (as defined in the Settlement Agreement), purchases from SMS before and/ or after the Closing Date will be taken into account as further specified in the Settlement Agreement. Seller and its Affiliates shall not be liable to Purchaser and/ or its Affiliates if TJ Samson satisfies its future business commitment (as described in clause 2 of the Settlement) in whole or in part by purchasing products and services from SMS. 

		
	(c)
	Seller shall procure that SMS will provide to the relevant Designated Purchaser all information in relation to purchases from SMS reasonably required by the relevant Designated Purchaser to comply with the accounting obligations pursuant to clause 3(d) of the Settlement Agreement. 

		
	6.1.3
	The Note (as defined in the Settlement Agreement) shall constitute an Excluded Contract and all of the receivables of the Business payable by TJ Samson pursuant to the Note shall constitute Excluded Assets. 

	
			
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Article 7    Transfer of Business Employees 
		
	7.1
	In relation to the termination of the employment of any Business Employees located in the US by Seller and/ or its Affiliates, the Parties agree that notwithstanding anything in the MSPA to the contrary, 

		
	7.1.1
	Seller or the relevant Seller's Affiliate, shall not be obliged to terminate the employment of any Business Employee located in the US who has accepted the Purchaser’s or a Designated Purchaser's offer for employment;

		
	7.1.2
	Seller or the relevant Seller's Affiliate may in its sole discretion decide on the termination of the employment of any Business Employee who does not accept Purchaser’s or a Designated Purchaser's offer for employment or for any other reason is not a Transferred Employee. 

		
	7.2
	The Parties acknowledge and agree that notwithstanding anything contained in the MSPA to the contrary, any Business Employee located in the US that receives an offer of employment from Purchaser (or any of its Affiliates) that complied with Articles 10.4.2 and 10.4.3 of the MSPA shall not be an Objecting Employee under Article 10.8 to the extent such Business Employees do not accept such offer of employment.

Article 8    Exclusion of Certain Business Employees in the US
		
	8.1
	The Parties have agreed that Purchaser will not offer to certain Business Employees located in the United States employment with the New Employer following the Closing Date.  The Parties agree that notwithstanding anything contained in the MSPA to the contrary, neither Purchaser or any of its Affiliates will offer employment to the Business Employees set forth on Annex 8.1 of this Amendment Agreement (each an “US Excluded Employee” and collectively, the “US Excluded Employees”) and the failure of Purchaser to give an offer of employment to an US Excluded Employee shall not be a breach of the MSPA; provided, however, Purchaser agrees to reimburse Seller (or its applicable Affiliate) with respect to each US Excluded Employee that is terminated by Seller (or its applicable Affiliate) within thirty (30) days of the Closing Date the lesser of the actual amount of severance paid to each US Excluded Employee or the amount set forth on Annex 8.1 for each US Excluded Employee. 

		
	8.2
	The payments to be made by Purchaser pursuant to Article 8.1 shall be settled through the mechanism set forth in Article 19.

Article 9    Excluded Contracts
		
	9.1
	KPMG

		
	9.1.1
	The Parties agree that any Contracts between Seller or any Affiliate of Seller, on the one hand, and with KPMG International’s network member firms worldwide, 

	
			
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on the other hand, will be Excluded Contracts under the terms of the MSPA. To reflect this exclusion, the Parties agree to the following amendment to the MSPA:
		
	9.1.2
	In Article 4.2 of the MSPA (Excluded Contracts), the following wording shall be added as a new clause 4.2.6:

"any Contracts between Seller and/or any of its Affiliates, on the one hand, and with KPMG International’s network member firms worldwide, on the other hand;"
		
	9.2
	Car Leases in the United States 

		
	9.2.1
	The Parties agree that notwithstanding anything in the MSPA to the contrary, neither Purchaser or any of its Affiliates shall acquire or assume any leases for automobiles in the United States used by Business Employees. Any Contracts related to such automobile leases shall be deemed to be Excluded Contracts.  

		
	9.2.2
	In Article 4.2 of the MSPA (Excluded Contracts), the following wording shall be added as a new clause 4.2.7:

"any Contracts relating to the leasing of automobiles in the United States;"
		
	9.3
	In addition to the foregoing, the existing clauses 4.2.6 and 4.2.7 of the MSPA shall each be renumbered 4.2.8 and 4.2.9, respectively.

Article 10    India Slump Sale Agreement
The Parties have agreed to use a “Slump Sale Agreement” instead of the form of Local Asset Transfer Agreement to effect the sale and transfer of the Entire Transferred Assets and the Assumed Liabilities related to the operation of the Business in India.  The Parties acknowledge and agree that nothing in the Slump Sale Agreement shall impose any additional Liabilities on Seller or Purchaser and to the extent that any provision of the Slump Sale Agreement conflicts with the provisions of the MSPA, the provisions of the MSPA shall control. 
Article 11    Employees Matters
		
	11.1
	Shared Function Employees

		
	11.1.1
	The Parties agree to delete Article 10.2 of the MSPA and replace it with the following:

“Purchaser has agreed that it or its relevant Affiliates extend employment offers to each of the shared function employees (employees of Seller or its Affiliates who have worked for the Business but not primarily so) set forth on Annex 10.2(a) (collectively, the "Transferred Shared Function Employees") and each such Transferred Shared Function Employee shall be considered a Business 

	
			
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Employee. Furthermore, the Parties have agreed that Purchaser and its Affiliates will not extend employment offers to each of the shared function employees set forth on Annex 10.2(b). 
If Seller or its relevant Affiliate give notice of termination to, or enter into a termination agreement with, 
		
	(i)
	any of the Transferred Shared Function Employees set forth on Annex 10.2(a) who have not accepted Purchaser's or its relevant Affiliates' offer for employment; or

		
	(ii)
	any of the shared function employees set forth on Annex 10.2(b),

before the Closing Date or within sixty (60) days thereafter, Purchaser shall reimburse Seller 50% of the amount of Termination Costs actually paid by Seller or its relevant Affiliate to or with respect to such shared function employees in connection with the termination. For the avoidance of doubt, Seller and its Affiliates shall not be obligated to terminate any of such shared function employees referred to in the preceding sentence."
		
	11.1.2
	The payments to be made by Purchaser pursuant to Article 10.2 of the MSPA (as amended in this Article 11.1) shall be settled through the mechanism set forth in Article 19. 

		
	11.2
	Excluded Business Employees

Notwithstanding anything to the contrary in the MSPA, the Parties have agreed that the certain Business Employees listed on Annex 11.2 of this Amendment Agreement will be retained by Seller or its applicable Affiliates and not transferred to Purchaser or its Affiliates (collectively, the “Excluded Business Employees”). For all purposes under the MSPA, the Excluded Business Employees will not be considered Business Employees.
Article 12    Lump Sum Payment to German Business Employees
		
	12.1
	In connection with the transfer of certain Business Employees in Germany, Purchaser has agreed to pay each applicable Business Employee a single lump sum payment in the amount of €1,880, with such payments being made by Purchaser or a Designated Purchaser following the Closing Date.  Seller has agreed to reimburse Purchaser fifty percent (50%) of the aggregate payment to be made to all such Business Employees. 

		
	12.2
	The payments to be made by Seller pursuant to Article 12.1 shall be settled through the mechanism set forth in Article 19.

	
			
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Article 13    Seller Licenses to Purchaser and Designated Purchasers
The Parties desire to amend Article 8.6.1 of the MSPA to fix an incorrect cross-reference. In Article 8.6.1 of the MSPA, the reference to “Article 8.6.3” shall be replaced with a reference to “Article 8.6.4”. 
Article 14    Sales Tax USA
The Parties have jointly assessed if and to what extent the Transactions are subject to US state sales tax ("US Sales Tax"). If and to the extent that, contrary to the Parties’ assessment, additional amounts of US Sales Tax shall become payable, the Parties shall reasonably cooperate to fulfill either Parties obligations towards the Tax Authorities and comply with all applicable statutory rules. Seller shall to the extent permitted by the relevant Tax Authority give Purchaser the opportunity to participate, at Purchaser’s expense, in any hearings, protests, audits, or other proceedings and in all negotiations and correspondence with the Tax Authorities relating to such additional US Sales Tax. To the extent that such US Sales Tax, interest and penalties are payable, notwithstanding anything contained in the MSPA to the contrary, they shall be equally shared by Seller (or the relevant local Seller) and Purchaser (or the relevant Designated Purchaser).
Article 15    Local Payments in India, Mexico and Romania
The Parties have determined it necessary, and Purchaser has agreed to pay, the applicable portion of the Purchase Price for the transfer of the Business in India, Mexico and Romania in the local currencies pursuant to wire instructions provided by Seller prior to the Closing Date in order to facilitate the Closing (each such amount the "Pre-Closing Payment"). The Parties agree that the exchange rate to be applied for the calculation of the Pre-Closing Payments, will be the US Dollar to local currency rate as disclosed by Reuters on the close of business on the business day (in the specific country) immediately preceding January 28, 2015. Seller agrees to hold these funds in trust pending the Closing.  If the MSPA is terminated prior to Closing in accordance with Article 26 of the MSPA, Seller will promptly return the funds so deposited in accordance with this Article 15 within three (3) Business Days of such termination.
Article 16    February Rent
		
	16.1
	Seller agrees to pay, or cause its Affiliates to pay, before or after the Effective Date the rent and certain ancillary costs payable for the month of February under the Transferred Lease Agreements which are identified, together with an estimate of the relevant costs, on Annex 16.1 (the "February Rents"). Purchaser agrees to reimburse Seller for the actual payments of the February Rents.

		
	16.2
	The payments to be made by Purchaser to Seller pursuant to Article 16.1 shall be settled through the mechanism set forth in Article 19. 

	
			
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Article 17    Romania Buildout Costs
		
	17.1
	In connection with the new office space in Brasov, Romania (Mihail Kogalniceanu nr.3, 500090 Brasov), Purchaser shall bear certain costs and expenses set forth on Annex 17.1 of this Amendment Agreement (the "Romania Buildout Costs") that are related to the building out of the space for use by the Business following the Closing. To the extent that Seller or its Affiliates have paid prior to, or will pay after, the Closing Date any of the Romania Buildout Costs, Purchaser shall reimburse Seller for such amounts. With regard to the old office space in Brasov, Romania (Bulevardul Eroilor nr. 3A, 500007 Brasov) the provision of Article 9.5 of the MSPA shall apply. 

		
	17.2
	The payments to be made by Purchaser to Seller pursuant to Article 17.1 shall be settled through the mechanism set forth in Article 19.

Article 18    Paid Time Off
The Parties agree to delete Article 10.15 of the MSPA and replace it with the following:
		
	"10.15.1
	Seller agrees to pay all US Transferred Employees all accrued, unused compensation, including but not limited to paid time off ("PTO"), at the termination of each such US Transferred Employee’s employment with Current Employer.  

		
	 10.15.2
	Purchaser has agreed to credit each Transferred Employee in India with up to 15 days of unused, accrued PTO; provided that such Transferred Employee’s Current Employer will not pay out such PTO as of the Closing. Furthermore, the relevant Local Seller shall reimburse the relevant Designated Purchaser the aggregate gross amount equal to the value of the days of PTO to be credited to each of the Transferred Employees in India within 30 days from the Closing Date under the Local Asset Transfer Agreement for India."

Article 19    Settlement of Certain Payment Obligations
		
	19.1
	Allocation Amount

		
	19.1.1
	The amount calculated as follows shall be referred to as the "Allocation Amount":

		
	(a)
	the sum of the aggregate amounts to be paid by Purchaser pursuant to Article 4.1 (Denmark), Article 4.2 (Switzerland), Article 8 (Exclusion of Certain Business Employees in the US), Article 11.1 (Shared Function Employees), Article 16 (February Rent) and Article 17 (Romania Buildout Costs); 

	
			
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	(b)
	minus the aggregate amounts to be paid by Seller pursuant to Article 12 (Lump Sum Payment to German Business Employees). 

The Parties estimate that the Allocation Amount amounts to USD 2,727,338.25 (in words: two million seven hundred twenty-seven thousand three hundred thirty-eight US Dollars and twenty-five cents) (the "Estimated Allocation Amount"), as further specified for the relevant items in Annex 19.1.1. 
		
	19.1.2
	The Purchase Price shall be increased or, as applicable, reduced by the Allocation Amount. 

		
	19.1.3
	The Preliminary Purchase Price shall be increased by the Estimated Allocation Amount.

		
	19.2
	Final Determination and Settlement of the Allocation Amount 

		
	19.2.1
	Without undue delay after the amounts to be considered in the Allocation Amount can be determined, Seller shall prepare a statement showing all relevant items of the Allocation Amount (the "Allocation Statement") and deliver such statement, together with reasonable documentation to support the amounts reflected therein, to Purchaser. Article 16.4 of the MSPA shall apply mutatis mutandis to the preparation of the Allocation Statement. In relation to any amounts determined in any currency other than US Dollar, the exchange rate to be applied for the calculation of the Allocation Amount, will be the US Dollar to local currency rate as disclosed by Reuters on the close of business on the business day (in the specific country) immediately preceding January 28, 2015.

		
	19.2.2
	Within thirty (30) days after receiving the Allocation Statement, Purchaser may provide Seller with a written notice of objection stating any changes proposed to such Allocation Statement. If and to the extent Purchaser fails to issue a notice of objection within the thirty (30) days period, the Allocation Statement as provided by Seller shall become binding. If and to the extent Purchaser issues such notice of objection, the provisions of the last sentence of Article 16.5 and of Article 16.6 of the MSPA shall apply mutatis mutandis. 

		
	19.2.3
	The Allocation Amount shall be considered in the calculation of the Adjustment Amount as follows:

		
	(a)
	If at the time the Working Capital Statement and the Pension Amount became final and binding the Allocation Statement has become final and binding as well, the amount of the Allocation Amount shown in the Allocation Statement shall be included in the calculation of the Adjustment Amount.

		
	(b)
	Otherwise, 

	
			
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	(i)
	for the purpose of the calculation of the Adjustment Amount, any items of the Allocation Amount which have become final and binding at the time the Working Capital Statement and the Pension Amount became final and binding, shall be included in the Adjustment Amount whereas for all remaining items, unless otherwise agreed between the Parties, the relevant estimates reflected in Annex 19.1.1 shall be applied;

		
	(ii)
	and within ten (10) Business Days after any other items of the Allocation Amount have been finally agreed, Seller or Purchaser, as applicable, shall pay the difference between the respective amounts included in the Adjustment Amount and the respective final amounts to the Party entitled to such payment.

		
	19.3
	No Double Counting

The Parties acknowledge and agree that no amount taken in account in determining the Allocation Amount shall be taken into consideration for the determination of the Working Capital. 
		
	19.4
	Estimate of Preliminary Purchase Price

The Parties agree that the increase of the Preliminary Purchase Price resulting from the Allocation Amount shall not be considered in the determination of the calculation of the maximum amounts under Article 15.2 of the MSPA (as amended by Article 20.3 below).
Article 20    Early Payment of Trade Payables 
Purchaser has requested that Seller, before the Effective Date, pay accounts payable for goods and services provided to or used exclusively or primarily by the Business (the "Trade Payables") prior to such Trade Payables respective maturity dates. Seller hereby agrees to pay such Trade Payables as requested, subject to the terms and conditions set out below:
		
	20.1
	Seller will endeavour to pay, or cause its Affiliates to pay, before the Effective Date, the Trade Payables prior to their maturity date (such payments the "Premature Payments"); provided, that Seller does not commit that any specific amount of the Trade Payables will be paid prior to their maturity date or that only a certain amount of the Trade Payables will remain as of the Effective Date. 

		
	20.2
	Purchaser acknowledges that the Premature Payments will result in an increase of the Working Capital as of the Effective Date and, correspondingly, in an increase of the Estimated Working Capital and the Preliminary Purchase Price. Purchaser agrees that it will not dispute the amount of the trade payables shown in Seller’s statement of the Estimated Working Capital for the Preliminary Purchase Price at Closing; provided, however, Purchaser retains all rights set forth in Article 16 of the MSPA. 

	
			
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	20.3
	The Parties hereby agree that the reference to “USD 10,000,000.00 (in words: ten million US Dollars)” in the last sentence of Article 15.2 of the MSPA is hereby revised to be “USD 70,000,000.00 (in words: seventy million US Dollars)” to reflect the potential increase in the Preliminary Purchase Price as a consequence of the impact of the Premature Payments on the Estimated Working Capital.

Article 21    Extension of Grace Periods for Certain Excluded Domains and the E-Mail Domains
		
	21.1
	The Parties agree that with respect to the following Excluded Domains: siemensmedical.com (including all child domains under that domain (i.e. asp.siemensmedical.com, etc.)), learnatsiemens.com, siemensmedicalacademy.com, siemenssoarian.com, siemenshealthservices.com, siemenshealthservices.net, siemenshealthservices.org, siemensmedasp.biz and siemensmedasp.com, Articles 8.12.5 and 8.12.6 of the MSPA are changed as follows: all thirty (30) day periods are extended to twelve (12) month periods and all six (6) month periods are extended to eighteen (18) month periods.

		
	21.2
	The Parties agree that Article 8.12.7 of the MSPA shall be changed as follows: the thirty (30) days period is extended to a ninety (90) days period.

Article 22    Assumed Liabilities
The Parties agree that Article 6.1.6 shall be deleted and replaced with the following wording:
"[intentionally left blank]".
Article 23    Group Contracts
The Parties agree that the definition of "Group Contracts" in Annex 1.1 to the MSPA shall be deleted and replaced with the following wording:
"Group Contracts" shall mean all Contracts under which Seller or any of its Affiliates provides goods or services to the Business, or vice-versa."
Article 24        Licensed Software
The Parties agree that the following wording shall be added after the last sentence of Article 8.8.3 of the MSPA:
"Notwithstanding the foregoing, with respect to the individual Software licenses which (i) are licensed by third parties to Seller or any of the Local Sellers under a Shared Licensing-in Agreement, (ii) are used by the Business, and (iii) listed on Annex 8.8.3(i) (collectively the "Excluded Individual Shared Licensed-In Software Licenses") – while, for the avoidance of doubt, any Software licenses 

	
			
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licensed under any Transferred Licensing-in Agreements are not considered as Excluded Individual Shared Licensed-In Software Licenses – the Parties agree that such Excluded Individual Shared Licensed-In Software Licenses will not be transferred from Seller or a Local Seller to Purchaser or a Designated Purchaser. Within 30 days following the day on which Seller has handed over to Purchaser a GID based client computers software inventory with the columns set out in Annex 8.8.3(ii) (the “Reference Day”), Purchaser and the applicable Designated Purchasers shall arrange for substitutive individual Software licenses or otherwise ensure license compliance (e.g. by deletion) with respect to the Excluded Individual Shared Licensed-In Software Licenses (collectively, “Replacement Licenses”) at their own cost and responsibility, provided, however, that Seller shall promptly reimburse Purchaser for the cost of such Replacement Licenses following receipt from Purchaser of the documented cost of such Replacement Licenses up to an aggregate amount of USD 8,300,000.00 (in words: eight million three hundred thousand US Dollars).  Until 30 days following the Reference Day, Seller shall indemnify Purchaser and the Designated Purchasers from any claims by a third party licensor of the Excluded Individual Shared Licensed-In Software Licenses, which are based on or relate to the use of the relevant individual shared licensed-in software related to any of the Excluded Individual Shared Licensed-In Software Licenses by Purchaser or the Designated Purchasers in the operation of the Business following the Closing Date, including the use of any authorization keys for such software by Purchaser or any Designated Purchaser or the receipt of Services under the Transitional Services Agreement without a valid license. Commencing 31 days after the Reference Day, Purchaser shall indemnify Seller and any Local Seller from any claims by a third party licensor of the Excluded Individual Shared Licensed-In Software Licenses, which are based on or relate to the failure of Purchaser or the Designated Purchasers having any of the Replacement Licenses, independent of fault.”
Article 25    Miscellaneous Provisions 
		
	25.1
	Effect of Amendment Agreement

The Parties agree to be bound by the provisions of the MSPA, as varied and supplemented by this Amendment Agreement. Save as varied and supplemented by this Amendment Agreement, the MSPA shall remain in full force and effect.
		
	25.2
	General Provisions 

The provisions of Article 27 (Miscellaneous) and Article 28 (Governing Law, Dispute Settlement) of the MSPA shall apply mutatis mutandis to this Amendment Agreement.

	
			
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	25.3
	Annexes

Reference is made to Annex 4.1, Annex 4.2, Annex 8.1, Annex 8.8.3(i), Annex 8.8.3(ii), Annex 10.2(a), Annex 10.2(b), Annex 11.2, Annex 16.1, Annex 17.1 and Annex 19.1.1. These Annexes are attached to this Amendment Agreement. The persons appearing have reviewed the Annexes, authorized them and signed them on every page. The persons appearing waived their right to have the Annexes read aloud.

This Deed was read aloud to the persons appearing, approved by them and signed by them and the acting Notary in their own hands on 1 February 2015 as follows:

	
			
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The following schedules have been omitted:

4.1
Danish Excluded Employees

4.2
Swiss Excluded Employees

8.1
Excluded US Employees

8.8.3(i) to the MSPA
Excluded Individual Shared Licensed-In Software Licenses

8.8.3(ii) to the MSPA
Template Inventory GID

10.2(a) to the MSPA
Transferred Shared Function Employees 

10.2 (b) to the MSPA
Certain Excluded Shared Function Employees

11.2
Excluded Business Employees

16.1
February Rents

17.1
Romania Buildout Costs

19.1.1
Estimated Allocation Amount 

Cerner Corporation will furnish supplementally a copy of any omitted Annex to the Commission upon request.

	
			
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	 LA\3961404.12GENTIVA
HEALTH SERVICES, INC.

2004
EQUITY INCENTIVE PLAN

(AMENDED
AND RESTATED AS OF MARCH 16, 2011)

1.                 
Purpose. Gentiva Health Services, Inc. Amended and Restated 2004 Equity Incentive Plan (the “Plan”)
is intended to attract, retain and motivate highly competent persons as officers and employees of, consultants to, and non-employee
directors of Gentiva Health Services, Inc. (the “Company”) and its subsidiaries by providing them with appropriate
incentives and rewards either through a proprietary interest in the long-term success of the Company or compensation based on Company
performance and their performance in fulfilling their personal responsibilities.

2.                 
Administration.

(a)               
Committee. The Plan will be administered by a committee (the “Committee”) appointed by the Board
of Directors of the Company (the “Board”) from among its members and shall be comprised, unless otherwise determined
by the Board, solely of not less than two (2) members who shall be (i) “Non-Employee Directors” within
the meaning of Rule 16b-3(b)(3) (or any successor rule) promulgated under the Securities Exchange Act of 1934, as amended (the
“Exchange Act”), (ii) “outside directors” within the meaning of Treasury Regulation Section 1.162-27(e)(3)
under Section 162(m) of the Internal Revenue Code of 1986, as amended (the “Code”), and (iii) “independent
directors” within the meaning of the listing requirements of the NASDAQ (and each other exchange on which the Company
may be listed).

(b)              
Authority. The Committee is authorized, subject to the provisions of the Plan, to establish such rules as it deems
necessary for the proper administration of the Plan and to make such determinations and interpretations in its sole discretion
and to take such action in connection with the Plan and any awards granted hereunder as it deems necessary or advisable. In addition,
the Committee shall have the power to adopt and implement such policies and procedures as it may determine necessary to recover
any payments or other compensation relating to awards under this Plan in order to comply with the provisions of the Exchange Act,
as amended by the Dodd-Frank Wall Street Reform and Consumer Act of 2010, and any rules, regulations and guidance issued thereunder.
All determinations and interpretations made by the Committee shall be binding and conclusive on all participants and their legal
representatives.

(c)               
Indemnification. Except in circumstances involving bad faith or willful misconduct of the person acting or failing
to act, no member of the Committee and no employee of the Company shall be liable for any act or failure to act hereunder or for
any act or failure to act hereunder by any other member or employee or by any agent to whom duties in connection with the administration
of this Plan have been delegated. The Company shall indemnify members of the Committee and any agent of the Committee who is an
employee of the Company, a subsidiary or an affiliate against any and all liabilities or expenses to which they may be subjected
by reason of any act or failure to act with respect to their duties on behalf of the Plan, except in circumstances involving such
person’s bad faith or willful misconduct.

    	 

    	 

    

(d)              
Delegation and Advisers. The Committee may delegate to one or more of its members, or to one or more agents, (i) such
administrative duties as it may deem advisable, and (ii) the authority to make awards to any persons not subject to Section 16
of the Exchange Act. Any person to whom it has delegated duties as aforesaid may employ one or more persons to render advice with
respect to any responsibility the Committee or such person may have under the Plan. The Committee may employ such legal or other
counsel, consultants and agents as it may deem desirable for the administration of the Plan and may rely upon any opinion or computation
received from any such counsel, consultant or agent. Expenses incurred by the Committee in the engagement of such counsel, consultant
or agent shall be paid by the Company, or the subsidiary or affiliate whose employees have benefited from the Plan, as determined
by the Committee.

3.                 
Participants. “Participants” will consist of such officers and employees of, consultants to, and
non-employee directors of the Company and its subsidiaries as the Committee in its sole discretion determines and whom the Committee
may designate from time to time to receive awards under the Plan. Designation of a participant in any year shall not require the
Committee to designate such person to receive an award in any other year or, once designated, to receive the same type or amount
of award as granted to the participant in any other year. The Committee shall consider such factors as it deems pertinent in selecting
participants and in determining the type and amount of their respective awards.

4.                 
Type of Awards. “Awards” under the Plan may be granted in any one or a combination of: (a) stock
options, (b) stock appreciation rights, (c) restricted stock, (d) stock units, and (e) cash. Any awards under
the Plan may, as determined by the Committee in its discretion, constitute performance-based awards, as described in Section 11
hereof. Awards granted under the Plan shall be evidenced by agreements (which need not be identical and may be electronic or signatureless)
that provide additional terms and conditions associated with such awards, as determined by the Committee in its sole discretion;
provided, however, that in the event of any conflict between the provisions of the Plan and any such agreement, the provisions
of the Plan shall prevail. All awards shall be subject to such policies and procedures as adopted by the Committee from time to
time pursuant to Section 2(b) hereof.

5.                 
Common Stock Available Under the Plan.

(a)               
Maximum Shares. The aggregate number of shares of common stock of the Company, par value $.10, that may be subject
to awards granted under this Plan shall be 6,200,000 shares of common stock, which may be authorized and unissued or treasury shares,
subject to Section 5(c) hereof and any adjustments made in accordance with Section 13 hereof plus any shares authorized
under the Gentiva Health Services, Inc. 1999 Stock Incentive Plan (“1999 Plan”) as to which, as of the Effective
Date, awards have not been made (“Maximum Shares”). The maximum number of shares of common stock with respect
to which awards may be granted or measured to any individual participant under the Plan in any calendar year during the term of
the Plan shall not exceed 500,000 shares (subject to adjustments made in accordance with Section 13 hereof) (the “Individual
Maximum”). The maximum number of shares that may be “incentive stock options”, within the meaning of Section 422
of the Code, is 6,200,000 shares (the “ISO Maximum”).

    	2

    	 

    

(b)              
Counting Shares. Shares shall be charged against the Maximum Shares and Individual Maximum, and, if applicable, the
ISO Maximum, upon the grant of each award (other than cash awards, stock appreciation rights and stock units to be settled only
in cash and performance-based awards which are not denominated in common stock) regardless of the vested status of the award, provided,
however, that in the case of a stock appreciation right granted in tandem with a stock option, only the number of shares subject
to the stock option shall be counted, and, provided, further, that two (2) shares shall be charged against the Maximum
Shares for each share of common stock subject to a restricted stock award or stock unit.

(c)               
Additional Shares. Any shares of common stock subject to an outstanding award on or after February 25, 2009,
granted under the Plan or the 1999 Plan, which for any reason are forfeited, expire or are cancelled or settled in cash without
delivery to the award recipient of shares of common stock, shall again be available for awards under the Plan; provided that
to the extent that shares are delivered pursuant to the exercise of a stock appreciation right, the number of underlying shares
as to which the exercise relates shall be counted against the foregoing Maximum Shares limit, as opposed to only counting the shares
issued. Additional shares that again become available under the Plan shall count as one (1) share for each additional share
related to an option or stock appreciation rights and two (2) shares for each additional share related to an award of restricted
stock or stock units.

Any shares of common stock (i) delivered
to the Company as part or full payment for the exercise or purchase price of an award granted under the Plan or the 1999 Plan or
to satisfy the Company’s withholding obligation with respect to an award granted under the Plan or the 1999 Plan or (ii) reacquired
by the Company on the open market or otherwise using cash proceeds received by the Company from the exercise of stock options granted
under the Plan or the 1999 Plan, provided that the number of shares so repurchased shall not exceed (A) the amount of the
proceeds, divided by (B) the fair market value on the date of exercise which generated such proceeds, shall again be available
for awards under the Plan but shall continue to be counted as outstanding for purposes of determining whether an Individual Maximum
and, if applicable, the ISO Maximum has been attained; provided, however that, beginning February 25, 2009, the following
shares shall not again be available for awards under the Plan: any shares of common stock (i) delivered to, or withheld by,
the Company as part or full payment for the exercise or purchase price of an award granted under the Plan or the 1999 Plan or to
satisfy the Company’s withholding obligation with respect to an award granted under the Plan or the 1999 Plan or (ii) reacquired
by the Company on the open market or otherwise using cash proceeds received by the Company from the exercise of stock options granted
under the Plan or the 1999 Plan.

6.                 
Stock Options.

(a)               
Generally. Stock options will consist of awards from the Company that will enable the holder to purchase a number
of shares of common stock upon payment of an exercise price and applicable tax withholding and such other terms as specified by
the Committee in the applicable award agreement. Generally options granted under the Plan shall be options which do not constitute
incentive stock options (“nonqualified stock options”). However, if the Committee determines that the Plan complies
with statutory and regulatory requirements for granting incentive stock options, the Committee may grant a number of incentive
stock options not to exceed the ISO Maximum (“incentive stock options”). The

    	3

    	 

    

Committee will have the authority to grant to any participant
stock options (with or without stock appreciation rights). An option granted as an incentive stock option shall, to the extent
it fails to qualify as an incentive stock option, be treated as a nonqualified stock option. Each stock option shall be subject
to such terms and conditions, including vesting, consistent with the Plan as the Committee may impose from time to time and set
forth in the applicable award agreement, subject to the following limitations:

(b)              
Exercise Price. Each stock option granted hereunder shall have such per-share exercise price as the Committee may
determine at the date of grant. Except for assumptions or substitutions as set forth in Section 13 and incentive stock options
as set forth in Sections 6(e) and (f), the exercise price of a stock option shall not be less than the fair market value (as defined
in Section 17 of the Plan) on the date of grant.

(c)               
Payment of Exercise Price. The option exercise price and applicable tax withholding obligations may be paid in cash
or, in the discretion of the Committee, by the delivery of shares of common stock of the Company then owned by the participant.
In the discretion of the Committee, payment may also be made by delivering a properly executed exercise notice to the Company together
with a copy of irrevocable instructions to a broker to deliver promptly to the Company the amount of sale or loan proceeds to pay
the exercise price. To facilitate the foregoing, the Company may enter into agreements for coordinated procedures with one or more
brokerage firms. The Committee may prescribe any other method of paying the exercise price that it determines to be consistent
with applicable law and the purpose of the Plan, including, without limitation, in lieu of permitting the exercise of a stock option
by delivery of shares of common stock of the Company then owned by a participant, permitting the participant to provide the Company
with a notarized statement attesting to the number of shares owned, where upon verification by the Company, the Company would issue
to the participant only the number of incremental shares to which the participant is entitled upon exercise of the stock option.

(d)              
Exercise Period. Stock options granted under the Plan shall be exercisable to the extent vested, at such time or
times and subject to such terms and conditions as shall be determined by the Committee and set forth in the applicable award agreement;
provided, however, that except in the case of a Change of Control, or stock options granted in settlement of any obligation
under any other compensation arrangement, or, to the extent provided in the award agreement, upon the participant’s termination
of service due to death or “Disability” (which, for purposes of the Plan, shall have the meaning defined in the applicable
award agreement, or in the absence of such definition shall mean that the participant qualifies for benefits under the Company’s
long-term disability plan as a result of his or her disability, or in the absence of such a plan, shall be defined by the Committee),
no stock option shall be exercisable earlier than the first anniversary of the date of grant; and provided, further, that
no stock option granted on or after February 25, 2009 shall be exercisable later than seven (7) years (or with respect
to stock options granted before February 25, 2009, ten (10) years) after the date it is granted except in the event of
a participant’s death within six (6) months prior to such expiration date, in which case, the exercise period of such
participant’s stock options may be extended beyond such period but no later than one (1) year after the participant’s
death. All stock options shall terminate at such earlier times and upon such conditions or circumstances as the Committee shall
in its discretion set forth in such option agreement at the date of grant.

    	4

    	 

    

(e)               
Limitations on Incentive Stock Options. Incentive stock options may be granted only to participants who are employees
of the Company or of a “parent corporation” or “subsidiary corporation” (as defined in Sections
424(e) and (f) of the Code, respectively) at the date of grant. The aggregate fair market value (determined as of the time
the stock option is granted) of the common stock with respect to which incentive stock options are exercisable for the first time
by a participant during any calendar year (under all option plans of the Company and of any parent corporation or subsidiary corporation)
shall not exceed one hundred thousand dollars ($100,000). For purposes of the preceding sentence, incentive stock options will
be taken into account in the order in which they are granted. To the extent that this threshold is exceeded in any calendar year,
any excess shares shall be treated as granted pursuant to a nonqualified stock option. The per-share exercise price of an incentive
stock option shall not be less than one hundred percent (100%) of the fair market value of the common stock on the date of
grant. No incentive stock option granted on or after February 25, 2009 may be exercised later than seven (7) years (or
with respect to stock options granted before February 25, 2009, ten (10) years) after the date it is granted or, in the
case of the death of a participant, such longer period as permitted by Section 6(d).

(f)               
Additional Limitations on Incentive Stock Options for Ten Percent Shareholders. Incentive stock options may not be
granted to any participant who, at the time of grant, owns stock possessing (after the application of the attribution rules of
Section 424(d) of the Code) more than ten percent (10%) of the total combined voting power of all classes of stock of
the Company or any parent corporation or subsidiary corporation, unless the exercise price of the option is fixed at not less than
one hundred ten percent (110%) of the fair market value of the common stock on the date of grant and the exercise of such
option is prohibited by its terms after the expiration of five (5) years from the date of grant of such option or, in the
case of the death of a participant, such longer period as permitted by Section 6(d).

7.                 
Stock Appreciation Rights.

(a)               
Generally. The Committee may, in its discretion, grant stock appreciation rights, including a concurrent grant of
stock appreciation rights in tandem with any stock option grant, to any participant. A “stock appreciation right”
means a right to receive a payment in cash, common stock or a combination thereof, in an amount equal to the excess of (i) the
fair market value, or other specified valuation that does not exceed fair market value, of a specified number of shares of common
stock on the date the right is exercised over (ii) the “base value,” less applicable withholding taxes.
Except as provided in Section 7(b) below and except for assumptions or substitutions as set forth in Section 13, the
base value shall not be less than the fair market value of such shares of common stock on the date the right is granted, provided,
however, that if a stock appreciation right is granted in tandem with or in substitution for a stock option, the designated
fair market value in the award agreement shall reflect the exercise price of the stock option. Each stock appreciation right shall
be subject to such terms and conditions, including vesting, as the Committee shall impose from time to time and set forth in the
applicable award agreement.

(b)              
Base Value. If a stock appreciation right is granted in substitution for other awards made by the Company, the base
value may be less than the fair market value of the common stock underlying the stock appreciation right if the value used is the
value of the shares

    	5

    	 

    

on the date of grant of the award being substituted and such
substitution complies with Code Section 409A.

(c)               
Exercise Period. Stock appreciation rights granted under the Plan shall be exercisable at such time or times and
subject to such terms and conditions, including vesting, as shall be determined by the Committee and set forth in the applicable
award agreement; provided, however, that except in the case of a Change of Control, or stock appreciation rights granted
in settlement of any obligation under any other compensation arrangement or, to the extent provided in the award agreement upon
the participant’s termination of service due to death or Disability, no stock appreciation right shall be exercisable earlier
than the first anniversary of the date of grant; and provided, further, that no stock appreciation right granted on or after
February 25, 2009 shall be exercisable later than seven (7) years (or with respect to stock appreciation rights granted
before February 25, 2009, ten (10) years) after the date it is granted, except in the event of a participant’s
death within six (6) months prior to such expiration date, in which case, the exercise period of such participant’s
stock appreciation rights may be extended beyond such period but no later than one (1) year after the participant’s
death. All stock appreciation rights shall terminate at such earlier times and upon such conditions or circumstances as the Committee
shall in its discretion set forth in the applicable award agreement at the date of grant.

8.                 
Restricted Stock Awards.

(a)               
Generally. The Committee may, in its discretion, grant restricted stock awards consisting of common stock issued
or transferred to participants with or without other payments therefor, which are subject to transferability restrictions and/or
a substantial risk of forfeiture that will lapse (“vest”) over a period of time or satisfaction of conditions
as the Committee specifies in the award agreement. Except in the event of a Change of Control or to the extent provided in the
award agreement upon the participant’s death or Disability (or in the case of awards granted prior to February 25, 2009,
settlement of any obligation under any other compensation arrangement, each restricted stock award shall vest not more rapidly
than ratably over a period of three (3) years. Restricted stock awards shall be construed as an offer by the Company to the
participant to purchase the number of shares of common stock subject to the restricted stock award at the purchase price, if any,
established therefor, and shall be subject to acceptance by a participant.

(b)              
Payment of the Purchase Price. If a restricted stock award requires payment therefor, the purchase price of any shares
of common stock subject to a restricted stock award may be paid in any manner authorized by the Committee, which may include any
manner authorized under the Plan for the payment of the exercise price of a stock option. Restricted stock awards may also be made
in consideration of services rendered to the Company or its subsidiaries.

(c)               
Additional Terms. Restricted stock awards may be subject to such terms and conditions, including vesting, as the
Committee determines appropriate and specifies in the applicable award agreement, including, without limitation, restrictions on
the sale or other disposition of such shares, the right of the Company to reacquire such shares for no consideration upon termination
of the participant’s employment or service within specified periods, and may

    	6

    	 

    

constitute performance-based awards as described in Section 11
hereof. The Committee may require the participant to deliver a duly signed stock power, endorsed in blank, relating to the common
stock covered by such an award. The Committee may also require that the stock certificates evidencing such shares be held in custody
or bear restrictive legends until the restrictions thereon shall have lapsed.

(d)              
Rights as a Shareholder. Holders of restricted stock awards have the right to receive dividends and to vote the shares;
provided, however, unless the Committee or the award agreement provides otherwise, dividends on restricted stock awards
shall be held in escrow and shall be payable at such time as the restrictions on the shares lapse, in either cash, shares or if
applicable the kind of property distributed as a dividend or any combination thereof. In all events, the terms of the award agreement
providing for any such deferral of dividends shall not result in penalties on the participant under Code Section 409A.

9.                 
Stock Units.

The Committee may, in its discretion, grant
stock units to any participant with each such stock unit representing one share of common stock of the Company. Stock units will
be credited to a notional account maintained by the Company. Unless the award agreement provides otherwise, each stock unit shall
also entitle the holder to an amount equal to the value of dividends paid in respect of one share of common stock of the Company
during the period the unit is outstanding, which amount shall also be credited to the notional account. Stock units may be subject
to such terms and conditions, including vesting and the time and method of settlement, as the Committee determines appropriate
and specifies in the applicable award agreement; provided, however, that unless the award agreement provides otherwise,
or applicable law prohibits the issuance of shares, stock units shall be settled in shares of common stock; and provided, further,
except in the case of a Change of Control, settlement of any obligation under any other compensation arrangement, or, to the extent
provided in the award agreement upon the participant’s death or Disability, stock units may not completely vest prior to
the expiration of three (3) years from the date of grant although they may vest ratably over a three year or longer vesting
period. Stock units may constitute performance-based awards, as described in Section 11 hereof.

10.             
Cash Awards.

The Committee may grant awards to any participant
to be settled in cash; provided, however, that non-employee directors shall not be eligible for cash awards. Cash awards
may be subject to such terms and conditions, including vesting, as the Committee determines to be appropriate and specifies in
the applicable award agreement. Cash awards may constitute performance-based awards, as described in Section 11 hereof. The
Company may, in its discretion, permit participants to defer settlement of cash awards in accordance with Code Section 409A.
The maximum award that may be granted to any participant as a cash award for any performance period of thirty-six months is $3,000,000,
with proportionate adjustments for shorter or longer performance periods between 1 and 5 years and $1,000,000 for cash awards that
are unrelated to time-based vesting or performance periods.

11.             
Performance-Based Awards.

    	7

    	 

    

(a)               
Generally. Any awards granted under the Plan to an employee participant may be granted in a manner such that the
awards qualify for the performance-based compensation exemption of Section 162(m) of the Code (“performance-based
awards”). As determined by the Committee in its sole discretion, either the granting or vesting of such performance-based
awards shall be based on achievement of hurdle rates, growth rates, and/or reductions in one or more business criteria that apply
to the individual participant, one or more business units, or the Company as a whole.

(b)              
Business Criteria. The business criteria shall be as follows, individually or in combination: (i) net earnings;
(ii) earnings per share; (iii) net sales growth; (iv) market share; (v) operating profit; (vi) earnings
before interest and taxes (EBIT); (vii) earnings before interest, taxes, depreciation and amortization (EBITDA); (viii) gross
margin; (ix) expense targets; (x) working capital targets relating to inventory and/or accounts receivable; (xi) operating
margin; (xii) return on equity; (xiii) return on assets; (xiv) planning accuracy (as measured by comparing planned
results to actual results); (xv) market price per share; (xvi) total return to shareholders; (xvii) net income;
(xviii) pro forma net income; (xix) return on capital; (xx) revenues; (xxi) expenses; (xxii) operating
cash flow; (xxiii) net profit margin; (xxiv) employee headcount; (xxv) employee turnover; (xxvi) labor costs;
and (xxvii) customer service. In addition, performance-based awards may include comparisons to the performance of other companies,
such performance to be measured by one or more of the foregoing business criteria.

(c)               
Establishment of Performance Goals. With respect to performance-based awards, the Committee shall establish in writing
(i) the performance goals applicable to a given period, and such performance goals shall state, in terms of an objective formula
or standard, the method for computing the amount of compensation payable to the participant if such performance goals are obtained
and (ii) the individual employees or class of employees to which such performance goals apply no later than ninety (90) days
after the commencement of such period (but in no event after twenty-five percent (25%) of such period has elapsed).

(d)              
Certification of Performance. No performance-based awards shall be payable to or vest with respect to, as the case
may be, any participant for a given period until the Committee certifies in writing that the objective performance goals (and any
other material terms) applicable to such period have been satisfied.

(e)               
Modification of Performance-Based Awards. With respect to any awards intended to qualify as performance-based awards,
after establishment of a performance goal, the Committee shall not revise such performance goal or increase the amount of compensation
payable thereunder (as determined in accordance with Section 162(m) of the Code) upon the attainment of such performance goal.
However, the measurement of performance against goals shall exclude the impact of charges for restructurings, discontinued operations,
extraordinary items and other unusual or non-recurring items, and the cumulative effects of accounting changes, each as defined
by generally accepted accounting principles as identified in the financial statements, notes to the financial statements or management’s
discussion or analysis. In accordance with Section 162(m) of the Code, the Committee may only exercise negative discretion
with respect to the amount of a performance-based award.

    	8

    	 

    

12.             
Foreign Laws. The Committee may grant awards to individual participants who are subject to the tax laws of nations
other than the United States, which awards may have terms and conditions as determined by the Committee as necessary to comply
with applicable foreign laws. The Committee may take any action which it deems advisable to obtain approval of such awards by the
appropriate foreign governmental entity; provided, however, that no such awards may be granted pursuant to this Section 12
and no action may be taken which would result in a violation of U.S. securities laws, the Code or any other applicable law.

13.             
Adjustment Provisions; Change of Control.

(a)               
Adjustment Generally. If there shall be any change in the common stock of the Company, through merger, consolidation,
reorganization, recapitalization, stock dividend, special one-time cash dividend, stock split, reverse stock split, split up, spin-off,
combination of shares, exchange of shares, dividend in kind or other like change in capital structure or distribution (other than
normal cash dividends) to shareholders of the Company, an adjustment shall be made to each outstanding stock option and stock appreciation
right such that each such stock option and stock appreciation right shall thereafter be exercisable for such securities, cash and/or
other property as would have been received in respect of the common stock subject to such stock option or stock appreciation right
had such stock option or stock appreciation right been exercised in full immediately prior to such change or distribution, and
such an adjustment shall be made successively each time any such change shall occur.

(b)              
Modification of Awards. In the event of any change or distribution described in subsection (a) above, in order
to prevent dilution or enlargement of participants’ rights under the Plan, the Committee shall adjust, in an equitable manner,
the number and kind of shares that may be issued under the Plan, the Individual Maximum, the ISO Maximum, the number and kind of
shares subject to outstanding awards, the exercise price applicable to outstanding awards, and the fair market value of the common
stock and other value determinations applicable to outstanding awards; provided, however, that any such arithmetic adjustment
to a performance-based award shall not cause the amount of compensation payable thereunder to be increased from what otherwise
would have been due upon attainment of the unadjusted award. Appropriate adjustments may also be made by the Committee in the terms
of any awards under the Plan to reflect such changes or distributions and to modify any other terms of outstanding awards on an
equitable basis, including modifications of performance targets and changes in the length of performance periods; provided,
however, that any such arithmetic adjustment to a performance-based award shall not cause the amount of compensation payable
thereunder to be increased from what otherwise would have been due upon attainment of the unadjusted award. In addition, the Committee
is authorized to make adjustments to the terms and conditions of, and the criteria included in, awards in recognition of unusual
or nonrecurring events affecting the Company or the financial statements of the Company, or in response to changes in applicable
laws, regulations, or accounting principles, provided that any adjustment to stock options, stock appreciation rights, and other
awards intended to constitute performance-based awards must comply with Section 11(e).

(c)               
Effect of a Change of Control. Notwithstanding any other provision of this Plan, if there is a Change of Control
(as defined in subsection (d) below) of the Company, then unless the Committee provides otherwise in the applicable award
agreement, all then

    	9

    	 

    

outstanding stock options and stock appreciation rights shall
immediately vest and become exercisable and any restrictions on restricted stock awards, stock units and unvested cash awards shall
immediately lapse or vest. In addition, unless the Committee provides otherwise, all awards held by participants who are at the
time of the Change of Control in the service of the Company, a subsidiary or affiliate shall remain exercisable for the remainder
of their terms notwithstanding any subsequent termination of a participant’s service (other than terminations for cause).
Thereafter, all awards shall be subject to the terms of any agreement effecting the Change of Control, which agreement may provide,
without limitation, that in lieu of continuing the awards, each stock option and stock appreciation right outstanding hereunder
shall terminate within a specified number of days after notice to the holder, and that such holder shall receive, with respect
to each share of common stock subject to such stock option or stock appreciation right, an amount equal to the excess of the fair
market value of such shares of common stock immediately prior to the occurrence of such Change of Control over the exercise price
(or base price) per share underlying such stock option or stock appreciation right, less applicable tax withholding, with such
amount payable in cash, in one or more kinds of property (including the property, if any, payable in the transaction) or in a combination
thereof, as the Committee, in its discretion, shall determine. A provision like the one contained in the preceding sentence shall
be inapplicable to a stock option or stock appreciation right granted within six (6) months before the occurrence of a Change
of Control if the holder of such stock option or stock appreciation right is subject to the reporting requirements of Section 16(a)
of the Exchange Act and no exception from liability under Section 16(b) of the Exchange Act is otherwise available to such
holder.

(d)              
Definitions. For purposes of this Section 13, a “Change of Control” of the Company shall
be deemed to have occurred upon any of the following events:

(ii)              
Any person or persons acting together which would constitute a “group” for purposes of Section 13(d)
of the Exchange Act (other than the Company or any subsidiary), shall “beneficially own” (as defined in Rule 13d3 under
the Exchange Act), directly or indirectly, at least twenty-five percent (25%) of the total voting power of all classes of
capital stock of the Company entitled to vote generally in the election of the Board;

(iii)            
Either (A) ”current directors”, as defined below, shall cease for any reason to constitute at least
a majority of the members of the Board (for these purposes, a current director shall mean any member of the Board as of the Effective
Date, and any successor of a current director whose election, or nomination for election by the Company’s shareholders was
approved by at least two-thirds (2/3) of the current directors then on the Board), or (B) at any meeting of the shareholders
of the Company called for the purpose of electing directors, a majority of the persons nominated by the Board for election as directors
shall fail to be elected;

(iv)            
Consummation of (A) a plan of complete liquidation of the Company, or (B) a merger or consolidation of the Company
(x) in which the Company is not the continuing or surviving corporation (other than a consolidation or merger with a wholly-owned
subsidiary of the Company in which all shares of common stock outstanding immediately prior to the effectiveness thereof are changed
into or exchanged for common stock of the subsidiary) or (y) pursuant to which the common stock is converted into

    	10

    	 

    

cash, securities or other property, except in either
case, a consolidation or merger of the Company in which the holders of the common stock immediately prior to the consolidation
or merger have, directly or indirectly, at least a majority of the common stock of the continuing or surviving corporation immediately
after such consolidation or merger or in which the Board immediately prior to the merger or consolidation would, immediately after
the merger or consolidation, constitute a majority of the board of directors of the continuing or surviving corporation; or

(v)              
The consummation of a sale or other disposition (in one transaction or a series of transactions) of all or substantially
all of the assets of the Company.

14.             
Termination of Service.

(a)               
Termination (other than for cause). Unless the Committee or the applicable award agreement provides otherwise, if
a participant’s service with the Company or any subsidiary or affiliate terminates for any reason other than for “cause”
(which shall have the meaning defined in the applicable award agreement or, in the absence of such definition shall be defined
by the Committee):

(i)                
Stock options/stock appreciation rights. Except as provided in Sections 6(d), 7(c) and 13(c) hereof, any outstanding
stock options and stock appreciation rights shall expire on the earlier of:

		(A)	the expiration of their term,

		(B)	ninety (90) days following termination of the participant’s service other than termination of service on account
of death or Disability or retirement,

		(C)	twelve (12) months following termination of the participant’s service as a result of death or Disability or on account
of “retirement” (which for purposes of this Plan means termination of service at age 55 or later with ten (10) or
more years of service, at age 62 or later with five (5) or more years of service, at age 65 or later, or at such other age
as the Committee may determine and include in the applicable award agreement);

provided, however, that a participant (or in the case
of the participant’s death or Disability, the participant’s representative) may exercise all or part of the participant’s
stock options and stock appreciation rights at any time before the expiration of such stock options following termination of service
only to the extent that the stock options and stock appreciation rights are vested on or before the date participant’s service
terminates. The balance of the stock options and stock appreciation rights (which are not vested on the date participant’s
service terminates) shall lapse and be forfeited when the participant’s service terminates.

If by virtue of this provision, an incentive stock option
is not exercised within three (3) months after a participant’s employment terminates, then unless such participant’s
employment termination is due to his or her death or Disability (defined for this purpose only as described in

    	11

    	 

    

Section 22(e)(3) of the Code), the incentive stock option
shall be treated as a nonqualified stock option.

(ii)              
Restricted Stock Awards/ Stock Units. All unvested restricted stock awards and stock units shall expire upon termination
of service.

(iii)            
Cash Awards/Performance-Based Awards. All cash awards and performance-based awards shall be forfeited upon termination
of service; provided, however, that to the extent performance criteria are met, and if a participant has satisfied all of
the other conditions to receiving such award (except that the participant is not in service on the payment date due to his or her
termination of service by the Company without cause, or because of the participant’s retirement, death or Disability), such
award shall be payable to the participant at the regularly scheduled payment date.

(b)              
Termination of Service (for Cause). All of a participant’s awards (including any exercised stock options for
which shares or cash have not been delivered to the participant) shall be cancelled and forfeited immediately on the date of the
participant’s termination of service with the Company or any subsidiary if such termination is for cause or cause exists
on such date, and the Company shall return to the participant the price (if any) paid for any undelivered shares (or, if less,
their fair market value at termination). Should a participant die at a time when cause exists, all of the participant’s awards
(including any exercised stock options for which shares have not been delivered to the participant) shall be cancelled and forfeited
immediately as of the date of the participant’s death.

(c)               
Leave of Absence. For purposes of this Plan, service shall be deemed to continue while the participant is on a bona
fide leave of absence, if such leave was approved by the Company in writing or if continued crediting of service for this purpose
is expressly required by the terms of such leave or by applicable law (as determined by the Committee).

15.             
Nontransferability. Each award granted under the Plan to a participant shall not be transferable except by will or
the laws of descent and distribution or as permitted by the Committee, which shall only have discretion to permit transferability
to third parties if no consideration is received by the participant. In the event of the death of a participant (which for this
purpose only shall include any transferee), each stock option or stock appreciation right theretofore granted to him or her shall
be exercisable during such period after his or her death as described in Section 14 hereof but unless the Committee or the
award agreement provides otherwise, such award shall only be exercisable by the executor or administrator of the estate of the
deceased participant or the person or persons to whom the deceased participant’s rights under the stock option or stock appreciation
right shall pass by will or the laws of descent and distribution.

16.             
Other Provisions. The granting of or distribution under any award under the Plan may also be subject to such other
provisions (whether or not applicable to the awards of any other participant) as the Committee determines appropriate, including,
without limitation, for the forfeiture of, or restrictions on resale or other disposition of, common stock acquired under any form
of award, for the acceleration of exercisability or vesting of awards in the event of a Change of Control, for the payment of the
value of awards to participants in the event of a

    	12

    	 

    

Change of Control (provided such payment would comply with
or be exempt from Code Section 409A), or to comply with federal and state securities laws, or understandings or conditions
as to the participant’s employment in addition to those specifically provided for under the Plan.

17.             
Fair Market Value. For purposes of this Plan and any awards awarded hereunder, fair market value shall mean the amount
determined by the Committee (in accordance with Section 409A of the Internal Revenue Code, to the extent such provisions are
applicable) as the fair market value of the common stock of the Company.

18.             
Withholding. All payments or distributions of awards made pursuant to the Plan shall be net of any amounts required
to be withheld pursuant to applicable federal, state, local and foreign tax withholding requirements at the minimum statutory withholding
rates. If the Company proposes or is required to distribute common stock pursuant to the Plan, it may require the recipient to
remit to it or to the corporation that employs such recipient an amount sufficient to satisfy such tax withholding requirements
prior to the delivery of any certificates for such common stock. In lieu thereof, the Company or the employing corporation shall
have the right to withhold the amount of such taxes from any other sums due or to become due from such corporation to the recipient
as the Committee shall prescribe. The Committee may, in its discretion and subject to such rules as it may adopt (including any
as may be required to satisfy applicable tax and/or non-tax regulatory requirements), permit an optionee or award or right holder
to pay all or a portion of the federal, state, local or foreign withholding taxes arising in connection with any award consisting
of shares of common stock by electing to have the Company withhold shares of common stock having a fair market value equal to the
amount of tax to be withheld, such tax calculated at minimum statutory withholding rates.

19.             
Tenure. A participant’s right, if any, to continue to serve the Company or any of its subsidiaries or affiliates
as an officer, employee, or otherwise, shall not be enlarged or otherwise affected by his or her designation as a participant under
the Plan.

20.             
Unfunded Plan. Participants shall have no right, title, or interest whatsoever in or to any investments which the
Company or any subsidiary may make to aid it in meeting its obligations under the Plan. Nothing contained in the Plan, and no action
taken pursuant to its provisions, shall create or be construed to create a trust of any kind, or a fiduciary relationship between
the Company or any subsidiary and any participant, beneficiary, legal representative or any other person. To the extent that any
person acquires a right to receive payments from the Company or any subsidiary under the Plan, such right shall be no greater than
the right of an unsecured general creditor of the Company or such subsidiary. All payments to be made hereunder shall be paid from
the general funds of the Company or such subsidiary and no special or separate fund shall be established and no segregation of
assets shall be made to assure payment of such amounts except as expressly set forth in the Plan. The Plan is not intended to be
subject to the Employee Retirement Income Security Act of 1974, as amended.

21.             
No Fractional Shares. No fractional shares of common stock shall be issued or delivered pursuant to the Plan or any
award. The Committee shall determine whether cash, or awards, or other property shall be issued or paid in lieu of fractional shares
or whether such fractional shares or any rights thereto shall be forfeited or otherwise eliminated.

    	14

    	 

    

22.             
Duration, Amendment and Termination. No award shall be granted more than ten (10) years after the Restatement
Effective Date. The Committee may amend the Plan or any award from time to time or suspend or terminate the Plan at any time, including
by adoption of policies and procedures as set forth in Section 2(b). No such amendment or termination may, without the consent
of the affected participant, materially and adversely affect the rights of such participant under any outstanding award, except
to the extent necessary to comply with applicable U.S. or foreign laws or to comply with guidance issued under the Dodd-Frank Wall
Street Reform and Consumer Act of 2010. No amendment of the Plan may be made without approval of the shareholders of the Company
if the amendment will: (i) increase the aggregate number of shares of common stock that may be delivered through stock options
under the Plan; (ii) increase the Maximum Shares or the Individual Maximum as set forth in Section 5 hereof; (iii) permit
the re-pricing of an award to a lower exercise price, base price or purchase price, as applicable, (including, without limitation,
the cancellation of an award in exchange for cash or another award) other than in connection with a Change of Control or a substitute
award made in exchange for another award; (iv) change the types of business criteria on which performance-based awards are
to be based under the Plan; (v) modify the requirements as to eligibility for participation in the Plan; or (vi) change
the legal entity authorized to make awards under the Plan.

23.             
Governing Law. This Plan, awards granted hereunder and actions taken in connection herewith shall be governed and
construed in accordance with the laws of the State of Delaware (regardless of the law that might otherwise govern under applicable
Delaware principles of conflict of laws).

24.             
Effective Date. The Plan was originally effective as of March 15, 2004 (the “Effective Date”)
and was thereafter amended on August 8, 2007 and February 25, 2009 (“Original Plan”). This amendment
and restatement of the Plan shall be effective as of March 16, 2011, the date on which the amendment and restatement was adopted
by the Committee (the “Restatement Effective Date”), provided that the amendment and restatement is approved
by the shareholders of the Company at an annual meeting or any special meeting of shareholders of the Company within twelve (12) months
of the Restatement Effective Date, and such approval of shareholders shall be a condition to the right of each participant to receive
any awards under the restated terms of the Plan. No award granted after the Restatement Effective Date may be exercised or settled
and no restrictions relating to any such award may lapse prior to such shareholder approval, provided that if the shareholders
fail to approve the amendment and restatement of the Plan as specified hereunder, any such award granted after the Restatement
Effective Date shall be deemed granted under the Original Plan and, where the terms of such award are inconsistent with the terms
of the Original Plan, the terms of the Original Plan shall automatically govern.

25.             
Applicability of and Compliance with Code Section 409A. Notwithstanding any provision of the Plan or any award
agreement to the contrary, each award granted under the Plan either shall be excepted from the requirements of Section 409A
of the Code or shall comply with the requirements of Section 409A of the Code, and the terms of the Plan and each award agreement
shall be interpreted consistent therewith; provided, further, that (unless specifically authorized in this
Section 25) the Committee shall not have the authority to grant any award that does not comply with the provisions of this
Section 25. An award that is excepted from the

    	16

    	 

    

requirements of Section 409A of the Code may not be
amended or otherwise modified in such a manner that the award becomes subject to Section 409A of the Code, unless the Committee
expressly provides that the amendment or modification is intended to subject the award to the requirements of Section 409A
of the Code and the amended or modified award complies with such requirements. An award that is subject to the requirements of
Section 409A of the Code may not be amended or otherwise modified in such a manner that the award no longer complies with
Section 409A of the Code unless the Committee expressly provides that the amendment or modification is intended to be non-compliant
with Section 409A of the Code.

17

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