Document:

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                                                                    EXHIBIT 10.6
                              COMERICA INCORPORATED
                        Comerica Tower at Detroit Center
                            500 Woodward, 33rd Floor
                          Detroit, Michigan 48226-3391

                                                              ____________, 2002

Dear Mr./Ms.____________

If you have any agreement currently in effect (the "Prior Agreement") with
Comerica Incorporated (the "Corporation") concerning indemnification of you by
the Corporation in connection with your acting or having acted at any time as a
director or officer of the Corporation, this agreement (the "Agreement") hereby
amends and restates the Prior Agreement in its entirety. If you do not have a
Prior Agreement with the Corporation concerning such indemnification, this
Agreement shall serve as your initial Agreement with the Corporation concerning
the indemnification of you by the Corporation with respect to expenses,
liabilities and losses, including attorneys' fees, judgments, fines and amounts
paid or to be paid in settlement actually and reasonably incurred by you
("Indemnified Costs") in connection with any threatened, pending or completed
action, suit or proceeding, whether civil, criminal, administrative or
investigative (whether or not by or in the right of the Corporation)
(collectively, a "Proceeding") in which you are involved, as a party, a
threatened party or otherwise, by reason of your acting or having acted at any
time as a director or officer of the Corporation.

The Corporation is entering into this Agreement pursuant to the authority
contained in its Bylaws and the provisions of the General Corporation Law of
Delaware (8 Del. C.ss.101 et seq.) ("Delaware Law"), including the provision of
8 Del. C.ss.145 to the effect that the indemnification authorized thereby is not
exclusive. That provision of the Delaware Law suggests that contracts may be
entered into between a corporation organized under the Delaware Law and its
directors and officers with respect to indemnification of those persons.

To induce you to act and continue to act as a director or officer of the
Corporation, the Corporation desires to provide you with the broadest indemnity
which it is permitted by law to extend.

In consideration of the foregoing and of your service as a director or officer
after the date of this Agreement, the Corporation agrees to the terms and
conditions set forth below.

I.       BASIC INDEMNIFICATION ARRANGEMENT

To the fullest extent authorized or permitted by applicable law and regulation,
as currently in effect or hereafter amended, and subject to the limitations on
indemnification set forth in this Agreement, the Corporation will:

1.       Indemnify you and hold you harmless from and against and, if paid by
         you, reimburse you for, any Indemnified Costs incurred by you in
         connection with any Proceedings arising by reason of the fact that you
         are or at any time in the past

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         were a director or officer of the Corporation, or are or were serving
         or at any time will serve at the request of the Corporation as a
         director, officer, employee or agent of another corporation,
         partnership, joint venture, trust or other enterprise including service
         with respect to employee benefit plans, to the extent of the highest
         and most advantageous to you of any combination of:

         (a)      the benefits provided by the indemnification provisions of the
                  Corporation's Bylaws as in effect on the date of this
                  Agreement;

         (b)      the benefits provided by the indemnification provisions of the
                  Corporation's Bylaws in effect at the time the Indemnified
                  Costs are incurred by you;

         (c)      the benefits allowable under the Delaware Law in effect as of
                  the date of this Agreement or as the same may hereafter be
                  amended;

         (d)      the benefits allowable under the law of the jurisdiction under
                  which the Corporation is organized at the time the Indemnified
                  Costs are incurred by you;

         (e)      the benefits available under any director's and officer's
                  insurance ("D&O Insurance") or other liability insurance
                  obtained by the Corporation; and

         (f)      the benefits available to the fullest extent authorized to be
                  provided to you by the Corporation under the non-exclusivity
                  provisions of the Bylaws of the Corporation and the Delaware
                  Law.

2.       Pay any and all expenses in connection with a Proceeding arising by
         reason of the fact that you are or at any time in the past were a
         director or officer of the Corporation, as those expenses are incurred
         and in advance of the final disposition of the Proceeding, regardless
         of whether the directors of the Corporation previously authorized those
         payments, upon receipt from you of an undertaking by or on your behalf
         to repay such amount if it ultimately is determined that you are not
         entitled to be indemnified by the Corporation for those expenses under
         applicable law, the Corporation's Bylaws, this Agreement or otherwise.

II.      DETERMINATION OF STANDARD OF CONDUCT

To the extent the Corporation's Bylaws, Delaware Law or the law of the
jurisdiction under which the Corporation is organized at the time the
Indemnified Costs are incurred by you, as the case may be, requires that you or
your spouse (a "D&O Claimant"), meet a standard of conduct in order to be
entitled to indemnification, such determination, unless prohibited by applicable
law or regulation, or otherwise required by Section 18(k) of the Federal Deposit
Insurance Act, as amended, shall be made by Independent Legal Counsel, as
follows:

         1.       the Disinterested Directors (as defined below) shall select
                  Independent Legal Counsel by majority vote, even if such
                  Disinterested Directors constitute less than a quorum, and
                  direct that the determination be made by such counsel (or, if
                  there are no Disinterested Directors, the full Board of
                  Directors shall select Independent Legal Counsel by majority
                  vote and shall direct that the determination be made by such
                  counsel); unless there shall have occurred within two years
                  prior to the date of the commencement of the Proceeding for
                  which indemnification is claimed a "Change of Control" as
                  defined in the

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                  Amended and Restated Comerica Incorporated 1997 Long-Term
                  Incentive Plan as in effect on the date of this Agreement, in
                  which case the Independent Legal Counsel shall be selected by
                  the D&O Claimant unless the D&O Claimant shall request that
                  such selection be made by the Board of Directors. If it is so
                  determined that the D&O Claimant is entitled to
                  indemnification, payment to the D&O Claimant shall be made
                  within 10 days after such determination.

         2.       the term "Disinterested Directors" shall mean directors that
                  are not and were not parties, and who are not and were not
                  threatened to be made parties, to such Proceeding;

         3.       "Independent Legal Counsel" shall mean a law firm, a member of
                  a law firm, or an independent practitioner, that is
                  experienced in matters of corporation law and that, under the
                  applicable standards of professional conduct then prevailing,
                  would not have a conflict of interest in representing either
                  the Corporation or the D&O Claimant in an action to determine
                  the D&O Claimant's rights under this Section.

III.     SPOUSAL INDEMNIFICATION

The Corporation will indemnify your spouse to whom you are legally married at
any time you are covered under the indemnification provided in this Agreement
(even if you do not remain married to him or her during the entire period of
coverage) against third party Proceedings or direct or derivative actions or
suits for the same period, to the same extent and subject to the same standards,
limitations, obligations and conditions under which you are provided
indemnification herein, if your spouse (or former spouse) becomes involved in a
Proceeding solely by reason of his or her status as your spouse, including,
without limitation, any Proceeding that seeks damages recoverable from marital
community property, jointly-owned property or property purported to have been
transferred from you to your spouse (or former spouse). Your spouse or former
spouse also may be entitled to advancement of expenses to the same extent that
you are entitled to advancement of expenses herein. The Corporation may maintain
insurance to cover its obligation hereunder with respect to your spouse (or
former spouse) or set aside assets in a trust or escrow fund for that purpose.

IV.      ENFORCEMENT COSTS

The Corporation will pay any and all reasonable costs and expenses (including,
without limitation, reasonable attorneys' fees) incurred by you to enforce your
rights under this Agreement.

V.       INSURANCE

The Corporation will purchase and maintain in effect for your benefit one or
more valid, binding and enforceable policy or policies of D&O Insurance,
provided that the Corporation will not be required to purchase and maintain the
same if the insurance is not reasonably available or if, in the reasonable
business judgment of the then directors of the Corporation (or a committee
thereof), the cost for the insurance is substantially disproportionate to the

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coverage provided or the coverage provided is so limited by exclusions that the
benefits provided by the insurance are insufficient.

The Corporation agrees that the provisions hereof shall remain in effect
regardless of whether D&O Insurance or other liability insurance coverage is
obtained or retained at any time by the Corporation, and that any benefits
granted to you hereunder will be in addition to any indemnification benefits
provided to you by any entity other than the Corporation; except that any
payments made under an insurance policy or from any other source will reduce the
obligations of the Corporation hereunder.

VI.      PARTIAL INDEMNIFICATION

If you are entitled under any provision of this Agreement to indemnification for
some claims but not for others, or for some portion of expenses but not for the
total amount thereof, the Corporation will indemnify you for that portion of the
claims and expenses for which you are entitled to indemnification.

VII.     LIMITATIONS ON INDEMNIFICATION

No indemnification, reimbursement or payment shall be required of the
Corporation under this Agreement with respect to any of the items set forth
below, except to the extent it is provided from policies of insurance carried by
the Corporation:

1.       Any claim as to which you shall have been finally adjudged by a court
         of competent jurisdiction to:

         (a)      have breached a director's duty of loyalty to the Corporation
                  or its shareholders;

         (b)      have committed acts or omissions not in good faith or
                  involving intentional misconduct or a knowing violation of
                  law;

         (c)      have effected any transaction from which you have derived an
                  improper personal benefit within the meaning of the Delaware
                  Law (8 Del.C.ss.102(b)(7)); or

         (d)      have authorized any unlawful payment of dividend or unlawful
                  stock purchase or redemption on the Corporation's stock
                  prohibited by the Delaware Law (8 Del. C.ss.174);
                  except to the extent that such court, or another court having
                  jurisdiction, shall determine upon application that, despite
                  the adjudication of liability, but in view of all the
                  circumstances of the case, you are fairly and reasonably
                  entitled to indemnity for such Indemnified Costs as the court
                  deems proper.

2.       Any payment determined to be unlawful by final judgment of a court or
         other tribunal having jurisdiction over the question.

3.       Any obligation of yours under Section 16(b) of the Securities Exchange
         Act of 1934, as amended.

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4.       Any liability or expense (including any penalty, judgment or legal
         expense) sustained in connection with an administrative or civil
         enforcement action which is initiated by a federal banking agency and
         results in a final adjudication or finding against you; if such
         indemnification, reimbursement or payment, on the date thereof, is a
         prohibited indemnification payment under Regulations and Statements of
         General Policy of the Federal Deposit Insurance Corporation (including,
         without limitation, 12 CFR 359.0 et seq.) or federal banking law
         (including, without limitation, 12 USC 1828(k)), as both are amended
         and in effect on the date of such payment.

You hereby agree to reimburse the Corporation, to the extent not covered by
payments from insurance or bonds purchased pursuant to 12 CFR 359.1(1)(2), as
amended for that portion of the advanced indemnification payments that
subsequently become prohibited indemnification payments, as defined in 12 CFR
359.1(1), as amended.

VIII.    ESTABLISHMENT OF TRUST

The Corporation may (but is not obligated to) dedicate assets of the Corporation
as collateral security for the funding of its obligations under this Agreement
and under similar agreements with other directors, officers, employees and
agents, by depositing assets or bank letters of credit in trust or escrow,
establishing reserve accounts, funding self- insurance arrangements or
otherwise, on terms determined by the Corporation.

IX.      LEGAL DEFENSE

You will provide to the Corporation prompt written notice of any Proceeding
brought, threatened, asserted or commenced against you with respect to which you
may assert a right to indemnification under this Agreement. You will not make
any admission or effect any settlement without the Corporation's written consent
unless you have undertaken your own defense in the matter and have waived the
benefits of this Agreement. The Corporation will not settle any Proceeding to
which you are a party in any manner which would impose any penalty on you
without your written consent. Neither you nor the Corporation will unreasonably
withhold consent to any proposed settlement. Except as otherwise provided below,
to the extent that it wishes to do so, the Corporation jointly with any other
indemnifying party similarly notified (or its or their insurer), will be
entitled to assume your defense in any Proceeding, with counsel mutually
satisfactory to you and the Corporation. After notice from the Corporation to
you of the Corporation's election so to assume such defense, the Corporation
will not be liable to you under this Agreement for any legal or other expenses
subsequently incurred by you in connection with the defense of the matter other
than reasonable costs of investigation or as otherwise provided below. You will
have the right to employ counsel in such Proceeding, but the fees and expenses
of such counsel incurred after notice from the Corporation (or its insurer), of
its assumption of the defense of the Proceeding will be at your expense unless:

         (a)      the employment of counsel by you was authorized by the
                  Corporation;

         (b)      you reasonably concluded that there may be a conflict of
                  interest between you and the Corporation in the conduct of the
                  defense of the action; or

         (c)      the Corporation in fact will not have employed counsel to
                  assume the defense of the action;

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in each of these cases the fees and expenses of counsel will be at the expense
of the Corporation. The Corporation will not be entitled to assume your defense
in any Proceeding brought by or on behalf of the Corporation or as to which you
will have made the conclusion provided for in clause (b) above.

X.       INDEMNIFICATION - SECURITIES ACT LIABILITIES

If a claim is asserted for indemnification against liabilities under the
Securities Act of 1933 or the Securities Exchange Act of 1934 (Acts) in
connection with the registration for sale of any securities of the Corporation
(other than a claim for the payment of expenses incurred in the successful
defense of any such Proceeding), you agree that it will not be a breach of this
Agreement for the Corporation to agree with the Securities and Exchange
Commission that, unless in the opinion of the Corporation's counsel the matter
has been settled by controlling precedent, the Corporation will submit to a
court of competent jurisdiction the question of whether or not such
indemnification by the Corporation is against public policy as expressed in the
Acts, and the Corporation will be governed by the final adjudication of the
issue.

XI.      NO PERSONAL LIABILITY

You agree that neither the shareholders nor the directors nor any officer,
employee, representative or agent of the Corporation will be personally liable
for the satisfaction of the Corporation's obligations under this Agreement, and
you will look solely to the assets of the Corporation for satisfaction of any
claims hereunder.

XII.     CONTINUING RIGHTS

Your rights and the obligations of the Corporation under this Agreement will
continue in full force and effect despite any subsequent amendment or
modification of the Corporation's Bylaws as in effect on the date hereof, or any
subsequent action by the directors or shareholders of the Corporation.

XIII.    DURATION OF AGREEMENT

This Agreement will continue until and terminate upon the later of:

         (a)      10 years after the date that you cease to serve as a director,
                  officer, employee, agent or fiduciary of the Corporation or of
                  any other corporation, partnership, joint venture, trust,
                  employee benefit plan or other enterprise for which you served
                  as a director, officer, employee, agent or fiduciary at the
                  request of the Corporation; or

         (b)      the final termination of all pending Proceedings for which
                  rights of indemnification or advancement of expenses are
                  granted under this Agreement.

XIV.     GOVERNING LAW

This Agreement will be construed and interpreted and the rights of the Parties
hereunder will be determined in accordance with the laws of the State of
Delaware without giving

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effect to principles of conflicts of law. The rights provided to you under this
Agreement will not be deemed exclusive of any other rights to indemnity to which
you may be or become entitled in connection with your service as a director or
officer of the Corporation.

XV.      SEVERABILITY

The provisions of this Agreement are severable and if for any reason any
provision or portion hereof is held illegal, invalid or unenforceable, such
determination will not affect any other provision or portion of this Agreement
or any rights existing otherwise than under this Agreement.

XVI.     SUCCESSORS AND ASSIGNS

This Agreement is binding upon and will inure to the benefit of the Parties
hereto and their respective heirs, executors, personal representatives,
successors and assigns.

COMERICA INCORPORATED

By:
Name:      George W. Madison
Its:       Executive Vice President, General Counsel and
           Corporate Secretary

Accepted by:

[DIRECTOR OR OFFICER]<PAGE>
                                                                   EXHIBIT 10.11

                                                                  Final 09/30/01

                           1999 COMERICA INCORPORATED

                              AMENDED AND RESTATED

                          DEFERRED INCENTIVE AWARD PLAN

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                           1999 COMERICA INCORPORATED
                              AMENDED AND RESTATED
                          DEFERRED INCENTIVE AWARD PLAN

                                TABLE OF CONTENTS

<TABLE>
<S>               <C>                                                                                          <C>
ARTICLE I.        PURPOSE AND INTENT..........................................................................  I-2

ARTICLE II.       DEFINITIONS
         A.       Definitions................................................................................. II-1
                  (1)      Account............................................................................ II-1
                  (2)      Irrevocable Election Form.......................................................... II-1
                  (3)      Beneficiary(ies)................................................................... II-1
                  (4)      Board.............................................................................. II-1
                  (5)      Code     .......................................................................... II-1
                  (6)      Comerica Stock Fund................................................................ II-1
                  (7)      Comerica Stock..................................................................... II-1
                  (8)      Committee.......................................................................... II-1
                  (9)      [Intentionally left blank]......................................................... II-1
                  (10)     Deferral Period.................................................................... II-1
                  (11)     Disabled and Disability............................................................ II-2
                  (12)     [Intentionally left blank]......................................................... II-2
                  (13)     Employer .......................................................................... II-2
                  (14)     ERISA.............................................................................. II-2
                  (15)     Exchange Act....................................................................... II-2
                  (16)     Participant........................................................................ II-2
                  (17)     Plan............................................................................... II-2
                  (18)     Plan Administrator(s).............................................................. II-2
                  (19)     Retirement......................................................................... II-2
                  (20)     Incentive Award ................................................................... II-2
                  (21)     Incentive Award Deferral........................................................... II-3
                  (22)     Trust.............................................................................. II-3
                  (23)     Trustee............................................................................ II-3
                  (24)     Unforeseeable Emergency............................................................ II-3

ARTICLE III.      ELECTION TO PARTICIPATE IN THE PLAN
         A.       Completion of Irrevocable Election Form..................................................... III-1
         B.       Contents of Irrevocable Election Form....................................................... III-1
         C.       Effect of Entering Into Irrevocable Election Form........................................... III-1
         D.       Special Rules Applicable to Irrevocable Election Form
                  and Deferral of Incentive Award ............................................................ III-2
                  (1)      Deferral Election to be Made Before
                           Compensation is Earned............................................................. III-2
                  (2)      Irrevocability of Deferral Election................................................ III-2
                  (3)      Cancellation of Deferral Election.................................................. III-3
         E.       Deferrals By Committee...................................................................... III-4
</TABLE>

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<TABLE>
<S>                 <C>                                                                                        <C>
ARTICLE IV.         DEFERRED INCENTIVE AWARD COMPENSATION ACCOUNTS
                    AND INVESTMENT OF DEFERRED INCENTIVE AWARD
                    COMPENSATION
         A.         Deferred Incentive Award Accounts......................................................... IV-1
         B.         Earnings on Incentive Award Deferrals..................................................... IV-1
         C.         Contribution of Incentive Award Deferrals to Trust........................................ IV-2
         D.         Insulation from Liability................................................................. IV-2
         E.         Ownership of Incentive Award Deferrals.................................................... IV-2
         F.         [Intentionally left blank]................................................................ IV-3
         G.         Adjustment of Accounts Upon Changes in Capitalization..................................... IV-3

ARTICLE V.          DISTRIBUTION OF INCENTIVE AWARD DEFERRALS
         A.         In General................................................................................ V-1
                    (1)    Employment Through Deferral Period................................................. V-1
                    (2)    Termination Prior to End of Deferral Period ....................................... V-1
                    (3)    Death of Participant Prior to End of
                             Installment Distribution Period.................................................. V-2
                    (4)    Hardship Distributions ............................................................ V-2
                    (5)    Stock Distributions ............................................................... V-3
         B.         Designation of Beneficiary................................................................ V-3
                    (1)    Beneficiary Designation Must be Filed Prior to Participant's
                           Death.............................................................................. V-3
                    (2)    Absence of Beneficiary............................................................. V-3

ARTICLE VI.         AMENDMENT OR TERMINATION
         A.         Amendment and Termination of Plan......................................................... VI-1

ARTICLE VII.        AUDITING OF ACCOUNTS AND STATEMENTS
                    TO PARTICIPANTS
         A.         Auditing of Accounts...................................................................... VII-1
         B.         Statements to Participants................................................................ VII-1
         C.         Fees and Expenses of Administration....................................................... VII-1

ARTICLE VIII.       MISCELLANEOUS PROVISIONS
         A.         Nonforfeitability of Participant Accounts................................................. VIII-1
         B.         Prohibition Against Assignment............................................................ VIII-1
         C.         No Employment Contract.................................................................... VIII-1
         D.         Successors Bound.......................................................................... VIII-1
         E.         Prohibition Against Loans................................................................. VIII-1
         F.         Administration By Committee............................................................... VIII-1
         G.         Governing Law and Rules of Construction................................................... VIII-2
         H.         Power to Interpret........................................................................ VIII-2
         I.         Effective Date............................................................................ VIII-3
</TABLE>

                                       I-1
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                                    RECITALS

         WHEREAS, Comerica Incorporated has deemed it in the best interests of
the participants in the Corporation's Deferred 3 Year ROE Award Plan to amend
and restate the plan to provide for deferrals of all incentive awards made under
the Management Incentive Plan.

                                   ARTICLE I.

                               PURPOSE AND INTENT.

         The Plan enables Participants to defer receipt of all or a portion of
their Incentive Award to provide additional income for them subsequent to
retirement, disability or termination of employment. It is the intention of
Comerica Incorporated that the Plan cover only employees who are management or
highly-compensated employees within the meaning of sections 201(2), 301(a)(3),
and 401(a)(1) of ERISA.

                                       I-2
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                                   ARTICLE II.
                                  DEFINITIONS.

         A. Definitions. The following words and phrases, wherever capitalized,
shall have the following meanings respectively:

         (1) "Account(s)" means the account established for each Participant
under Article IV(A) hereof.

         (2) "Irrevocable Election Form" means the Irrevocable Election Form in
the form attached hereto as Attachment A, as it may be revised from time to
time.

         (3) "Beneficiary(ies)" means the person(s), natural or corporate, in
whatever capacity, designated by a Participant pursuant to this Plan, or the
person otherwise deemed to constitute the Participant's beneficiary under
Article V(B)(2) hereof.

         (4) "Board" means the Board of Directors of Comerica Incorporated.

         (5) "Code" means the Internal Revenue Code of 1986, as amended.

         (6) "Comerica Stock Fund" means the investment established under the
Plan pursuant to which a Participant may request investment of sums deferred
under the Plan in units whose value is tied to the market value of shares of
Comerica Stock.

         (7) "Comerica Stock" means shares of common stock of Comerica
Incorporated, $5.00 par value.

         (8) "Committee" means the Compensation Committee of the Board, or such
other committee appointed by the Board to administer the Plan.

         (9) [Intentionally left blank]

         (10) "Deferral Period" means the period during which a Participant
elects to defer receipt of the Incentive Award under the Plan, which period
shall end coincident with the Participant's Retirement.

                                      II-1
<PAGE>

         (11) "Disabled" or "Disability" means "disabled" under the Comerica
Incorporated Long-Term Disability Plan or under the Comerica Incorporated
Executive Long-Term Disability Plan, whichever such plan covers the individual.

         (12) [Intentionally left blank]

         (13) "Employer" means Comerica Incorporated, a Delaware corporation,
and its subsidiary corporations, and any successor entity which may succeed the
Employer and its subsidiary corporations.

         (14) "ERISA" means the Employee Retirement Income Security Act of 1974,
as amended.

         (15) "Exchange Act" means the Securities Exchange Act of 1934, as
amended.

         (16) "Participant" means an employee whose Irrevocable Election Form
has been accepted by the Committee pursuant to Article III(A) hereof, and who
either has a deferral election currently in effect or an Account balance under
the Plan.

         (17) "Plan" means the unfunded, nonqualified elective Deferred
Incentive Award plan, the provisions of which are set forth herein, as they may
be amended from time to time.

         (18) "Plan Administrator(s)" means the individual(s) appointed by the
Committee to handle the day-to-day administration of the Plan.

         (19) "Retirement" means retirement under the Comerica Incorporated
Retirement Plan.

         (20) "Incentive Award" means the incentive award granted to
Participants pursuant to the Management Incentive Plan that is related to
Comerica Incorporated's performance, including, but not limited to 3 year return
on equity performance.

                                      II-2
<PAGE>

         (21) "Incentive Award Deferral(s)" means the amount of an incentive
award a Participant has elected to defer, pursuant to an Irrevocable Election
Form and, where the context requires, shall also include earnings on such
amounts.

         (22) "Trust" means such trust as may be established by Comerica
Incorporated in connection with this Plan.

         (23) "Trustee" means the entity selected by Comerica Incorporated as
trustee of the Trust.

         (24) "Unforeseeable Emergency" means a severe financial hardship to the
Participant resulting from a sudden and unexpected illness or accident of the
Participant or of a dependent (within the meaning of Code Section 152(a)) of the
Participant, loss of the Participant's property due to casualty, or other
similar extraordinary and unforeseeable circumstances arising as a result of
events beyond the control of the Participant.

                                      II-3

<PAGE>

                                  ARTICLE III.
                      ELECTION TO PARTICIPATE IN THE PLAN.

         A. Completion of Irrevocable Election Form. An individual who wishes to
become a Participant in the Plan must complete and sign an Irrevocable Election
Form. Any Irrevocable Election Form received by the Committee or its delegate
shall become binding upon the Committee's acceptance thereof. In the Irrevocable
Election Form, the employee shall indicate the Incentive Award the Participant
wishes to defer. A Participant must file a separate Irrevocable Election Form
with respect to each year's Incentive Award he or she wishes to defer.

         B. Contents of Irrevocable Election Form. Each Irrevocable Election
Form shall: (i) designate the amount of the Incentive Award to be deferred in
whole percentages or in whole dollars; (ii) request that the Employer defer
payment of the Incentive Award to the Participant until the year the Participant
retires; (iii) state how the Participant wishes to receive payment of the
Incentive Award Deferrals at retirement; and (iv) contain other provisions the
Committee deems appropriate.

         C. Effect of Entering Into Irrevocable Election Form. Upon the
Committee's acceptance of a Participant's Irrevocable Election Form, the
Participant shall be (i) bound by the provisions of the Plan and by the
provisions of any agreement governing the Trust; (ii) bound by the provisions of
the Irrevocable Election Form; and (iii) deemed to have assumed the risks of
deferral, including, without limitation, the risk of poor investment performance
and the risk that Comerica Incorporated may become insolvent.

                                      III-1

<PAGE>

         D. Special Rules Applicable to Irrevocable Election Forms and Deferral
of The Incentive Award.

         (1) Deferral Election to be Made Before The Incentive Award is Earned.
In no event shall any of the Incentive Award which has been earned by a
Participant prior to the date such Participant's Irrevocable Election Form has
been accepted by the Committee be deferred under the Plan. Further, the
effective date of any Irrevocable Election Form shall not be earlier than the
first day of the calendar year which begins after the Irrevocable Election Form
is signed by the Participant and accepted by the Committee. Notwithstanding the
preceding sentence, an Irrevocable Election Form delivered to the Committee
within 60 days of the effective date of the Plan may defer the Incentive Award
to be earned in the remaining portion of the year in which it is delivered; and,
provided further, an Irrevocable Election Form delivered to the Committee within
30 days of the date an individual first becomes eligible to participate in the
Plan may defer the Incentive Award to be earned in the remaining portion of the
year in which it is delivered. Notwithstanding anything in this Article III to
the contrary, the Committee, in its sole discretion, may impose limitations on
the percentage or dollar amount of any Participant election to defer the
Incentive Award and may impose rules prohibiting the deferral of less than 100%
of any award under any other incentive plan of the Employer that permits
deferral of awards thereunder.

         (2) Irrevocability of Deferral Election. Except as provided in Article
III(D)(3) and V(A)(4) below, the provisions of the Irrevocable Election Form
relating to a Participant's election to defer the Incentive Award and the
Participant's selection of the time and manner of payment of the Incentive Award
Deferrals shall be irrevocable.

                                      III-2
<PAGE>

         (3) Cancellation of Deferral Election. In the event of an Unforeseeable
Emergency, the Committee may, in its sole discretion, permit the Participant to
cancel an election to defer the Incentive Award, in whole or in part, and permit
the Participant to receive at the otherwise scheduled payment date whatever
portion of the amount subject to the deferral election is necessary, in the
judgment of the Committee, to alleviate the financial hardship occasioned by the
Unforeseeable Emergency.

         Any Participant who seeks to cancel a deferral election on account of
an Unforeseeable Emergency shall submit to the Committee a written request which
sets forth in reasonable detail the Unforeseeable Emergency, and the amount of
the Incentive Award Deferral which the Participant believes to be necessary to
remedy it. In determining whether to grant any Participant's request to cancel a
deferral election on the basis of an Unforeseeable Emergency, the Committee
shall adhere to the requirements of Section 1.457-2(h)(4) of the Income Tax
Regulations, the provisions of which are incorporated herein by reference. Any
Participant who is permitted to cancel a deferral election shall not again be
eligible to submit a deferral election until the calendar year following the
calendar year in which such cancellation is permitted.

         If a Participant receives a hardship distribution under the Comerica
Incorporated Preferred Savings Plan, the Participant's deferral election
hereunder shall be automatically canceled to the extent it would defer the
Participant's receipt of any Incentive Award the Participant would earn during a
twelve-month period beginning on the date of the Participant's receipt of such
hardship distribution. Any Participant whose deferral election is automatically
canceled in accordance with the provisions hereof shall not again be eligible to
submit a deferral election until the next enrollment period after the elapse of
at least 12 months following the Participant's receipt of a hardship
distribution.

                                      III-3
<PAGE>

         E. Deferrals By Committee. At its discretion, the Committee may defer
any of the Incentive Award payable to a Participant pursuant to a notice to the
Participant. Any of the Incentive Award payable to a Participant which is
deferred by the Committee shall be distributed to the Participant in shares of
Comerica Stock by either a lump sum distribution of Comerica Stock or
installments of Comerica Stock, upon his or her termination of employment. Any
Incentive Award deferred under the Plan by the Committee shall be invested in
the Comerica Stock Fund. Also, upon the death of the Participant on behalf of
whom the Incentive Award is deferred prior to distribution of all of the
Incentive Award deferred by the Committee and the earnings thereon, unless the
Participant has delivered a beneficiary designation form to the Committee with
respect to the sums deferred by the Committee, the balance will be distributed
to the Beneficiary(ies) listed on the most recent beneficiary designation form
delivered to the Committee with respect to any other Incentive Award deferred by
the Participant under the Plan. If the Participant has not designated a
Beneficiary(ies) with respect to sums deferred by the Committee and has not
deferred any other Incentive Award under the Plan (or submitted a beneficiary
designation form with respect to any such deferrals), the Incentive Award
deferred by the Committee and any earnings thereon shall be payable in the form
of Comerica Stock to the Participant's estate upon his or her death.

                                      III-4

<PAGE>

                                   ARTICLE IV.
                        DEFERRED INCENTIVE AWARD ACCOUNTS
                   AND INVESTMENT OF DEFERRED INCENTIVE AWARD.

         A. Deferred Incentive Award Accounts. The Plan Administrator shall
establish a book reserve account in the name of each Participant. As soon as is
administratively feasible following the date the Incentive Award subject to a
Participant's deferral election would otherwise be paid to the Participant, the
Plan Administrator shall credit the Incentive Award being deferred to the
Participant's Account. Each Participant's Account shall further be credited with
earnings or charged with losses resulting from the deemed investment of the
Incentive Award Deferrals credited to the Account as though the Incentive Award
Deferrals had been invested in Comerica Stock, and shall be charged with any
distributions, any federal and state income tax withholdings, any social
security tax as may be required by law and by any further amounts, including
administrative fees and expenses, the Employer is either required to withhold or
determines are appropriate charges to such Participant's Account.

         B. Earnings on Incentive Award Deferrals. At the time a Participant
submits an Irrevocable Election Form, and from time to time thereafter at
intervals to be determined by the Committee, each Participant shall invest the
balance of his Account, any earnings and dividends thereon in Comerica Stock.

         Comerica Incorporated shall be under no obligation to acquire any
Comerica Stock to fund this Plan, and any investment actually made by the
Corporation with Incentive Award Deferrals will be acquired solely in the name
of Comerica Incorporated, and will remain the sole property of Comerica
Incorporated.

                                      IV-1

<PAGE>

         C. Contribution of Incentive Award Deferrals to Trust. In the sole
discretion of Comerica Incorporated, all or any portion of the Incentive Award
Deferrals credited to any Participant's Account may be contributed to a Trust
established by Comerica Incorporated in connection with the Plan. No Participant
or Beneficiary shall have the right to direct or require that Comerica
Incorporated contribute the Participant's Incentive Award Deferrals to the
Trust. Any Incentive Award Deferrals so contributed shall be held, invested and
administered to provide benefits under the Plan except as otherwise required in
the agreement governing the Trust.

         D. Insulation from Liability. No member of the Committee or officer,
employee or director of any Employer shall be liable to any person for any
action taken or omitted in connection with the administration of this Plan or
Trust unless attributable to such individual's own fraud or willful misconduct.

         E. Ownership of Incentive Award Deferrals. Title to and beneficial
ownership of any assets, of whatever nature, which may be allocated by Comerica
Incorporated to any Account in the name of any Participant shall at all times
remain with Comerica Incorporated, and no Participant or Beneficiary shall have
any property interest whatsoever in any specific assets of Comerica Incorporated
by reason of the establishment of the Plan nor shall the rights of any
Participant or Beneficiary to payments under the Plan be increased by reason of
Comerica Incorporated's contribution of Incentive Award Deferrals to the Trust.
The rights of each Participant and Beneficiary hereunder shall be limited to
enforcing the unfunded, unsecured promise of the Participant's Employer to pay
benefits under the Plan, and the status of any Participant or Beneficiary shall
be that of an unsecured general creditor of Comerica Incorporated. Participants
and Beneficiaries shall

                                      IV-2
<PAGE>

not be deemed to be parties to any trust agreement Comerica Incorporated enters
into with the Trustee.

         F. [Intentionally left blank]

         G. Adjustment of Accounts Upon Changes In Capitalization. In the event
the number of outstanding shares of Comerica Stock changes as a result of any
stock split, stock dividend, recapitalization, merger, consolidation,
reorganization, combination, or exchange of shares, split-up, spin-off,
liquidation or other similar change in capitalization, or any distribution made
to common stockholders other than cash dividends, the number or kind of shares
of Comerica Stock in which such Accounts are deemed to be invested shall be
automatically adjusted, and the Committee shall be authorized to make such other
equitable adjustment of any Account, so that the value of the Account shall not
be decreased by reason of the occurrence of such event. Any such adjustment
shall be conclusive and binding.

                                      IV-3

<PAGE>

                                   ARTICLE V.
                   DISTRIBUTION OF INCENTIVE AWARD DEFERRALS.

         A. In General. The benefits payable hereunder as Deferred Incentive
Award shall be paid to the Participant or to the Participant's Beneficiary as
follows:

         (1) Employment Through Deferral Period. If the Participant's employment
with an Employer continues until the last day of the Deferral Period, Comerica
Incorporated shall, as soon as administratively feasible following the end of
the Deferral Period, distribute, or commence to distribute, the balance of the
Account in the name of the Participant in Comerica Stock, in any manner
described below which is selected by the Participant in the Participant's
Irrevocable Election Form: (i) a single sum; (ii) annual installments over 5
years, (iii) annual installments over 10 years; or (iv) annual installments over
15 years.

         (2) Termination Prior to End of Deferral Period. If the Participant's
employment with the Employer terminates prior to the last day of the Deferral
Period (unless such termination is due to the Participant's Disability), then
notwithstanding the manner of distribution selected by the Participant, Comerica
Incorporated shall distribute or direct the Trustee to distribute Comerica Stock
to the Participant as of the earliest convenient date, as determined by the
Committee, which occurs subsequent to the date the Participant's employment
terminates. Such shares shall be distributed to the Participant or to the
Participant's Beneficiary in a single distribution as soon as is
administratively feasible following the Participant's termination date.

         If the Participant's employment terminates prior to the last day of the
Deferral Period because the Participant has become Disabled, then
notwithstanding the distribution date

                                       V-1

<PAGE>

selected by the Participant in the Participant's Irrevocable Election Form,
certificates evidencing the Comerica Stock Fund investment, shall be
distributed, or commence to be distributed, as soon as administratively feasible
following his or her termination date, such distribution to be made in the
manner specified in the Participant's Irrevocable Election Form.

         (3) Death of Participant Prior to End of Installment Distribution
Period. If the Participant dies before a distribution of all the Comerica Stock
is made, then the remaining Comerica Stock certificates shall be distributed to
the Participant's Beneficiary, such distribution to be made as soon as is
administratively feasible following the date of the Participant's death.

         (4) Hardship Distributions. In the event of an Unforeseeable Emergency
involving a Participant which occurs prior to distribution of the entire balance
of the Account in the name of the Participant, the Committee may, in its sole
discretion, make a single distribution of Comerica Stock, to the Participant in
an amount equal to such portion of the Account in the Participant's name as
shall be necessary in the judgment of the Committee to alleviate the financial
hardship occasioned by the Unforeseeable Emergency. Any Participant desiring a
distribution under the Plan on account of an Unforeseeable Emergency shall
submit to the Committee a written request for such distribution which sets forth
in reasonable detail the Unforeseeable Emergency which would cause the
Participant severe financial hardship, and the number of Comerica Stock
certificates, which the Participant believes to be necessary to alleviate the
financial hardship. In determining whether to grant any requested hardship
distribution, the Committee shall adhere to the requirements of the Income Tax
Regulations referred to in Article III(D)(3) hereof.

                                       V-2
<PAGE>

         (5) Stock Certificate Distributions. If, at the time an installment
distribution of an Account in the name of any Participant is scheduled to
commence, the fair market value of such Account does not exceed $5,000 then,
notwithstanding an election by the Participant that such Account be distributed
in installments, the balance of Comerica Stock in such Account shall be
distributed to the Participant in a single distribution on or about the date the
first installment is scheduled to be made.

         B. Designation of Beneficiary. A Participant shall deliver to the
Committee a written designation of Beneficiary(ies) under the Plan, which
designation may from time to time be amended or revoked without notice to, or
consent of, any previously designated Beneficiary.

         (1) Beneficiary Designation Must be Filed Prior to Participant's Death.
No designation of Beneficiary, and no amendment or revocation thereof, shall
become effective if delivered to the Committee after such Participant's death,
unless the Committee shall determine such designation, amendment or revocation
to be valid.

         (2) Absence of Beneficiary. In the absence of an effective designation
of Beneficiary, or if no Beneficiary designated shall survive the Participant,
then the balance of the Account in the name of the Participant shall be paid to
the Participant's estate.

                                       V-3
<PAGE>

                                   ARTICLE VI.
                            AMENDMENT OR TERMINATION.

         A. Amendment and Termination of Plan. This Plan may be amended or
terminated at any time in the sole discretion of the Committee by a written
instrument executed by the Committee. No such amendment shall affect the time of
distribution of any of the Incentive Award earned prior to the time of such
amendment or termination except as the Committee may determine to be necessary
to carry out the purpose of the Plan.

         Written notice of any such amendment or termination shall be given to
each Participant. Upon termination of the Plan, Comerica Incorporated shall
distribute to each Participant or Beneficiary, or direct that the Trustee so
distribute, the amounts which would have been distributed to such Participant or
Beneficiary under the Plan had the Participant's employment with an Employer
terminated at the time of termination of the Plan. In addition, no such
amendment shall make the Trust revocable.

                                      VI-1
<PAGE>

                                  ARTICLE VII.
                       AUDITING OF ACCOUNTS AND STATEMENTS
                                TO PARTICIPANTS.

         A. Auditing of Accounts. The Plan shall be audited from time to time as
directed by the Committee by auditors selected by the Committee.

         B. Statements to Participants. Statements will be provided to
Participants under the Plan on at least an annual basis.

         C. Fees and Expenses of Administration. Fees of the Trustee and
expenses of administration of the Plan shall be deducted from Accounts.

                                      VII-1
<PAGE>

                                  ARTICLE VIII.
                            MISCELLANEOUS PROVISIONS.

         A. Nonforfeitability of Participant Accounts. Each Participant shall be
fully vested in his or her Account.

         B. Prohibition Against Assignment. Benefits payable to Participants and
their Beneficiaries under the Plan may not be anticipated, assigned (either at
law or in equity), alienated, sold, transferred, pledged or encumbered in any
manner, nor may they be subjected to attachment, garnishment, levy, execution or
other legal or equitable process for the debts, contracts, liabilities,
engagements or acts of any Participant or Beneficiary.

         C. No Employment Contract. Nothing in the Plan is intended to be
construed, or shall be construed, as constituting an employment contract between
the Employer and any Participant nor shall any Plan provision affect the
Employer's right to discharge any Participant for any reason or for no reason.

         D. Successors Bound. The contractual agreement between Comerica
Incorporated and each Participant resulting from the execution of an Irrevocable
Election Form shall be binding upon and inure to the benefit of Comerica
Incorporated, its successors and assigns, and to the Participant and to the
Participant's heirs, executors, administrators and other legal representatives.

         E. Prohibition Against Loans. The Participant may not borrow any
Incentive Award Deferrals from Comerica Incorporated nor utilize his or her
Account as security for any loan from the Employer.

         F. Administration By Committee. Responsibility for administration of
the Plan shall be vested in the Committee. To the extent permitted by law, the
Committee may delegate any authority it possesses to the Plan Administrator(s).
To the extent the

                                     VIII-1
<PAGE>

Committee has delegated authority concerning a matter to the Plan
Administrator(s), any reference in the Plan to the "Committee" insofar as it
pertains to such matter, shall refer likewise to the Plan Administrator(s).

         G. Governing Law and Rules of Construction. This Plan shall be governed
in all respects, whether as to construction, validity or otherwise, by
applicable federal law and, to the extent that federal law is inapplicable, by
the laws of the State of Michigan. Each provision of this Plan shall be treated
as severable, to the end that, if any one or more provisions shall be adjudged
or declared illegal, invalid or unenforceable, this Plan shall be interpreted,
and shall remain in full force and effect, as though such provision or
provisions had never been contained herein. It is the intention of Comerica
Incorporated that the Plan established hereunder be "unfunded" for income tax
purposes and for purposes of Title I of ERISA, and the provisions hereof shall
be construed in a manner to carry out that intention.

         H. Power to Interpret. This Plan shall be interpreted and effectuated
to comply with the applicable requirements of ERISA, the Code and other
applicable tax law principles; and all such applicable requirements are hereby
incorporated herein by reference. Subject to the above, the Committee shall have
power to construe and interpret this Plan, including but not limited to all
provisions of this Plan relating to eligibility for benefits and the amount,
manner and time of payment of benefits, any such construction and interpretation
by the Committee and any action taken thereon in good faith by the Plan
Administrator(s) to be final and conclusive upon any affected party. The
Committee shall also have power to correct any defect, supply any omission, or
reconcile any inconsistency in such manner and to such extent as the Committee
shall deem proper to carry out and put into effect this Plan; and any
construction made or other action taken by the Committee

                                     VIII-2
<PAGE>

pursuant to this Article VIII(H) shall be binding upon such other party and may
be relied upon by such other party.

         I. Effective Date. The effective date of this amendment and restatement
shall be September 2001, except as otherwise expressly stated herein.

                                     VIII-3

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