Document:

exv10w87

 

Exhibit 10.87

CONFIDENTIAL SEVERANCE AGREEMENT AND GENERAL RELEASE

This Confidential Severance Agreement and General Release (“Agreement”) is entered into this 19th
day of March, 2007, by and between StarTek USA, Inc. (“StarTek”) and Steven R. Boyer (“Employee”).
As used in this Agreement, “StarTek” shall include StarTek USA, Inc. and its entire parent,
subsidiary and affiliated entities.

RECITALS

	A.	 	Employee has been employed by StarTek USA, Inc. in the capacity of Sr. Vice President, Chief
Information Officer.

	B.	 	Employee will separate as an employee of StarTek effective March 15, 2007 (the “Separation
Date”), and both parties desire to memorialize their agreement with respect to the terms and
conditions of Employee’s termination of employment. February 28th, 2007, is Employee’s last
physical working day with StarTek.

AGREEMENT

In consideration of the foregoing recitals and the mutual promises contained herein, the parties
agree as follows:

	1.	 	Employee hereby separates as an employee effective as of the Separation Date.
	 
	2.	 	In exchange for the release of claims and general waiver set forth in paragraphs 10 and 11
below, StarTek agrees to provide Employee with the following after Employee has executed this
Agreement and the revocation period set forth in paragraph 11(i) below has expired:

	 	a.	 	StarTek USA, Inc. shall pay Employee the sum of One hundred and
twenty-eight thousand, five-hundred and seventy-four dollars and forty-two cents
(“$128,574.42”) as severance pay, the receipt and sufficiency of which Employee hereby
acknowledges.
	 
	 	b.	 	StarTek USA, Inc. shall pay Two thousand, seven hundred and fifty-eight
dollars and fifty-nine cents  (“$2,758.59”) representing six (6) months of the
company contribution towards Employee’s medical insurance plus administrative fees
directly to StarTek’s third-party administrator for continued coverage under the
Consolidated Omnibus Budget Reconciliation Act (COBRA). StarTek will also deduct
One thousand, seven hundred and fifty-nine dollars and fifty-six cents
(“$1,759.56”) from Employee’s severance pay representing six (6) months of the
Employee contribution towards his medical insurance to be paid by StarTek to the
third-party administrator for continued coverage under COBRA. Employee will be
required to notify StarTek should he obtain alternate medical insurance during the six
(6) month period following his Separation Date and provide proof of new coverage. If
this should take place, StarTek will reimburse Employee for the period in which he will
no longer be covered under COBRA. Coverage is provided on a monthly basis, and as
such, any need for reimbursement to Employee will be for the first full month following
the month where coverage was cancelled under COBRA.

 

 

 

	3.	 	Medical, dental, and vision coverage will end on the last day of the month of separation of
employment. Employee shall be obligated to pay his portion of any applicable premiums through
March 31, 2007. After March 31, 2007 and per the conditions under 2 (b), Employee will be
required to timely elect continued coverage under COBRA. Information regarding COBRA will be
sent to Employee directly from the third-party administrator or the carrier. Should Employee
have company-sponsored life insurance and would like to continue this coverage, Employee is to
contact Tracy Montford, Mgr, Benefits at (303) 262-4422 immediately. Employee has thirty (30)
days from the Separation Date to apply for conversion or portability.
	 
	4.	 	Any remaining accrued, but unused Paid Time Off in accordance with StarTek’s current policies
as of the Separation Date, less any and all required deductions and withholdings. Employee
acknowledges that payment of such amount shall discharge and liquidate all amounts payable to
Employee for accrued Paid Time Off.
	 
	5.	 	If Employee was previously issued stock options, Employee has 90 days from the Separation
Date to exercise any vested options. Vested options must be exercised during this period to
avoid forfeiture. All unvested options as of the Separation Date shall terminate. Questions
regarding stock options can be directed to Tracy Montford at 303-262-4422.
	 
	6.	 	Upon the last physical working day, Employee shall return to StarTek any and all property of
StarTek, including, without limitation, company badges, keys, cellular phones, pagers, codes,
lists, tapes, discs, computer hardware, software and proprietary databases and/or codes, and
all information comprising or relating to StarTek’s computer and telephone systems, network
security, and customer information.
	 
	7.	 	Upon the Separation Date, Employee agrees not to initiate any direct or indirect contact with
any customers, vendors, or individuals employed by StarTek (a “Third Party”) to discuss any
matters relating to the business of StarTek. Should such contact be initiated by a Third
Party, Employee shall refer the Third Party to StarTek (to the attention of Jason Friday,
Director of IT Operations) and discontinue such contact.
	 
	8.	 	Upon the Separation Date, Employee agrees he will not access, or attempt to access, StarTek’s
computer network and/or databases. Further, Employee shall not modify or circumvent, or
attempt to modify or circumvent, StarTek’s computer network or security and/or databases.
	 
	9.	 	StarTek agrees to provide a reference upon request to StarTek’s human resources department
from any prospective employer with whom Employee has applied for employment. Any such
reference to prospective employers shall only provide information describing Employee’s dates
of employment with StarTek and positions held by Employee.
	 
	10.	 	For and in consideration of this Agreement, Employee, for himself and his respective heirs,
successors and assigns, hereby releases and discharges StarTek, its successors, assigns,
affiliates, parent corporation, agents, representatives, attorneys, principals, insurers, its
past and present directors, officers, shareholders and employees, and any and all other
persons, firms or corporations who are or might be liable through StarTek (collectively, the
“StarTek Releasees”), from any and all claims, actions, causes of action, damages, demands,
costs, loss of service, expenses, wages, or compensation of any kind (hereinafter “Claims”),
whether such Claims are known or unknown, arising from the beginning of time to the date of
this Agreement. The Claims released by this Agreement include, but are not limited to, any
and all Claims arising out of or relating to the statements, actions or omissions of any
StarTek Releasee; all Claims for any alleged unlawful discrimination, harassment, retaliation
or reprisal, or other alleged unlawful practices arising under any federal, state, or local
statute, ordinance or regulation or common law, including, without limitation, Claims under
Title VII of the Civil Rights Act of 1964, the Civil Rights Act of 1991, the Age
Discrimination in Employment Act, the Americans With Disabilities Act, 42 U.S.C. § 1981, the
Employee Retirement Income Security Act, the Equal Pay Act, the Fair Credit Reporting Act, the
Fair Labor Standards Act, the Occupational Safety and 

 

 

 

	 	 	Health Act, the Colorado Wage Act, the Colorado Anti-Discrimination Act, the Family and Medical Leave Act,
Uniformed Services Employment and Reemployment Rights Act, Executive Orders 11246 and 11141,
or any similar state laws or statutes; all Claims for alleged wrongful discharge, breach of
contract (including but not limited to any claim for severance or termination pay), breach
of implied contract, failure to keep any promise, breach of a covenant of good faith and
fair dealing, breach of fiduciary duty, estoppel, defamation, infliction of emotional
distress, fraud, misrepresentation, negligence, harassment, retaliation or reprisal,
constructive discharge, invasion of privacy, interference with contractual or business
relationships, any other wrongful employment practices, and violation of any other principle
of common law; all Claims for compensation of any kind, including, without limitation,
salary, bonuses, commissions, wages, stock-based compensation or stock options, vacation
pay, 401(k) contributions; all Claims for back pay, front pay, reinstatement, other
equitable relief, compensatory damages, damages for alleged personal injury, liquidated
damages and punitive damages; all Claims for attorneys’ fees, costs and interest; and all
Claims relating to Employee’s employment with StarTek and/or Employee’s separation from
StarTek. It is Employee’s intention to fully, finally, and forever settle and release any
and all Claims that do exist, may exist, or heretofore have existed by Employee against
StarTek.

	11.	 	Employee acknowledges that:

	 	a.	 	By executing this Agreement, Employee waives all rights or claims, if any, that
Employee may have against StarTek under the Age Discrimination in Employment Act of
1967, 29 U.S.C. § 626, et seq. (“ADEA”);
	 
	 	b.	 	This Agreement has been written in a manner calculated to be understood by
Employee, and is in fact understood by Employee;
	 
	 	c.	 	The aforementioned waiver reflects specifically, but is not limited to, all
rights or claims, if any, that Employee may have against StarTek arising under the
ADEA;
	 
	 	d.	 	Employee is not waiving rights and claims that Employee may have under the ADEA
against StarTek that may arise after the date on which this Agreement is executed;
	 
	 	e.	 	Employee is waiving rights and claims that Employee may have under the ADEA, if
any, only in exchange for consideration in addition to anything of value to which
Employee is already entitled;
	 
	 	f.	 	Employee is advised and has had the opportunity to consult with an attorney of
Employee’s choice prior to executing this Agreement;
	 
	 	g.	 	Employee has been given a period of 21 days from the date on which Employee
receives this Agreement, not counting the day upon which Employee receives the
Agreement, within which to consider whether to sign this Agreement;
	 
	 	h.	 	If Employee wishes to execute this Agreement prior to the expiration of the
21-day period set forth in subsection (g) of this paragraph 10, Employee may do so;
	 
	 	i.	 	Employee has been given a period of 7 days following the execution of this
Agreement to revoke Employee’s waiver of all claims, if any, under the ADEA, and
Employee’s release of any claims under the ADEA shall not become effective or
enforceable until the revocation period has expired without Employee revoking
Employee’s waiver of all claims under the ADEA; and

 

 

 

	 	j.	 	To revoke Employee’s waiver of all claims under the ADEA, Employee understands
that Employee must deliver a written, signed statement that Employee revokes Employee’s
waiver of all claims under the ADEA to the Company by hand or by mail within the 7 day
revocation period. The revocation must be postmarked within the period stated above
and properly addressed to:

Shelby Test-Peralta

Sr, Vice President Human Resources

Human Resources

StarTek, Inc.

44 Cook Street, 4th Floor

Denver, CO 80206

	12.	 	Employee agrees not to disparage StarTek, its employees, officers, directors, products or
services in any way. Likewise, StarTek will not disparage the Employee in any way.
	 
	13.	 	Employee acknowledges that he occupied a position of trust and confidence at StarTek, had
access to confidential information regarding StarTek, and that the provisions of any
confidentiality or non-disclosure agreement between Employee and StarTek shall continue in
force after the Separation Date. For purposes of this Agreement, “Confidential Information”
shall mean all information concerning StarTek or its directors, officers, employees, agents or
other representatives, regardless of the form of communication, together with all notes,
analyses, studies, interpretations or other documents prepared by Employee to the extent
containing or otherwise reflecting, in whole or in part, any such information; provided,
however, the term “Confidential Information” shall not mean information that is or becomes
generally available to the public, other than as a result of a disclosure by Employee or any
of his representatives in breach or violation of this Agreement. Employee agrees to keep all
Confidential Information and the terms of this Agreement STRICTLY CONFIDENTIAL and that he
will cause the same of all of his representatives. Employee further agrees that he will not
communicate (orally or in writing), or in any way voluntarily disclose or allow or direct
others to disclose such Confidential Information or the terms of this Agreement to any person,
judicial or administrative agency or body, business entity or association, or anyone else for
any reason whatsoever, unless required to do so to enforce the terms of this Agreement, or
pursuant to lawful subpoena or to an order of a court of competent jurisdiction, except that
Employee may disclose the terms of this Agreement to Employee’s spouse, attorney and tax or
financial advisor. If disclosure is made to any of the persons listed above, Employee agrees
to inform such persons of the confidentiality requirements of this Agreement and will not make
any disclosure to such persons without first obtaining the agreement of those persons to keep
the information confidential.
	 
	14.	 	During the six (6) months immediately following the Separation Date, Employee shall neither
hire StarTek employees or contractors, nor solicit StarTek customers or suppliers. That is to
say, until then, Employee shall not directly or indirectly (including without limitation as a
proprietor, owner, principal, agent, partner, officer, director, stockholder, employee,
member, consultant, or otherwise) in North America or in any other location in which StarTek
is then doing business:

	 	a.	 	Hire, engage, or solicit any person who is then an employee or
contractor of StarTek; or
	 
	 	b.	 	Solicit, request, advise, or induce any then current customer,
supplier, or other business contact of StarTek to cancel, curtail, or otherwise
adversely change its relationship with StarTek.

Ownership by Employee, as a passive investment, of less than one percent (1%) of the outstanding
 shares of capital stock of any corporation listed on a national securities exchange or publicly
traded on NASDAQ will not itself constitute a breach of this obligation.

	15.	 	Employee will, at any future time, be available upon reasonable notice from StarTek, with or
without subpoena, to be interviewed, review documents, give depositions, testify, or engage in
other reasonable activities, with respect to matters concerning which Employee has or may have
knowledge as a result of or in connection with his employment by StarTek. In performing his
obligations under this paragraph to testify or otherwise provide information, Employee will
honestly, truthfully, forthrightly, and completely provide the information requested.
Employee will comply with
this paragraph upon notice from StarTek that StarTek or its attorneys believe that Employee’s
compliance would be helpful in the resolution of an investigation or the prosecution or defense
of claims StarTek will pay all reasonable and necessary expenses that Employee incurs in
performing such activities.

 

 

 

	16.	 	Employee agrees to indemnify and hold StarTek and each StarTek Releasee harmless from and
against any and all claims, damages, losses and liabilities (including reasonable attorneys’
fees and expenses) arising out of or resulting from any breach of this Agreement by Employee.
Employee agrees that irreparable injury may result to StarTek if Employee breaches any
provision hereof and that money damages would not be a sufficient remedy therefore. Employee
therefore agrees that if he engages, or causes or permits any other person to engage, in any
act in breach of any provision hereof, then StarTek shall be entitled, in addition to all
other remedies, damages and relief available under applicable law or this Agreement, to seek
an injunction prohibiting Employee (or such other person) from engaging in any such act or
specifically enforcing this Agreement.
	 
	17.	 	The provisions of this Agreement shall be binding upon and inure to the benefit of the
parties hereto, their successors and assigns.
	 
	18.	 	The validity, meaning, and effect of this Agreement shall be determined in accordance with
the laws of the State of Colorado.
	 
	19.	 	No waiver, modification, amendment, discharge, or change of this Agreement shall be valid
unless the same is in writing and signed by the party against which the enforcement of such
modification, waiver, amendment, discharge, or change is sought.
	 
	20.	 	This Agreement contains the entire agreement between the parties relating to the matters
addressed herein, and all other prior or contemporaneous agreements, understandings,
representations or statements, oral or written, are superseded hereby.
	 
	21.	 	Any provision of the Agreement which is unenforceable or invalid or the inclusion of which
would affect the validity, legality or enforcement of this Agreement, shall be of no effect,
but all the remaining provisions of the Agreement shall remain in full force and effect.
	 
	22.	 	In the event of any controversy, claim or suit affecting or relating to the subject matter or
performance of this Agreement, the prevailing party shall be entitled to recover from the
non-prevailing party all of its reasonable expenses, including reasonable attorneys’ fees and
costs.

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

	 	 	 	 	 
	Signature of Senior Vice President,
	 	 	 	 
	 

	 	 
	 	 
	Human Resources StarTek USA, Inc.

	 	Shelby Test-Peralta
	 	Date
	 
	 	 	 	 
	 
	 	 	 	 
	Employee Signature
	 	 	 	 
	 

	 	 
	 	 
	 

	 	Steven R. Boyer
	 	DateCaterpillar Inc. Supplemental Deferred Compensation Plan

    Exhibit
      4.1

    

    

    CATERPILLAR
      INC.

    SUPPLEMENTAL
      DEFERRED 

    COMPENSATION
      PLAN

    (Effective
      as of
      January 1, 2005)

     

     

      
        

      

    

    CATERPILLAR
      INC.

    SUPPLEMENTAL
      DEFERRED COMPENSATION PLAN

    

    PREAMBLE

    

    By
      the adoption of
      this document, Caterpillar Inc. (the “Company”) hereby establishes the
      Caterpillar Inc. Supplemental Deferred Compensation Plan (the “Plan”). The
      purpose of the Plan is to provide additional income deferral and investment
      opportunities to a select group of management or highly compensated employees
      who participate in the Caterpillar 401(k) Plan. The Plan is effective as of
      January 1, 2005.

    

    ARTICLE
      I

    DEFINITIONS

    

    1.1 General.
      When a word or
      phrase appears in the Plan with the initial letter capitalized, and the word
      or
      phrase does not begin a sentence, the word or phrase shall be a term defined
      in
      this Article I, unless a clearly different meaning is required by the
      context in which the word or phrase is used or the word or phrase is defined
      for
      a limited purpose elsewhere in the Plan document:

    

    (a) “401(k)
      Plan”
      means the
      Caterpillar 401(k) Plan, as amended or any successor to such plan.

    

    (b) “Adopting
      Affiliate”
      means any
      Affiliate that has been authorized by the Company to adopt the Plan and which
      has adopted the Plan in accordance with Section 2.3 (Adoption by
      Affiliates). All Affiliates that adopted SEIP and/or DEIP on or before March
      25,
      2007 and that had not terminated such adoption shall be Adopting Affiliates
      of
      the Plan.

    

    (c) “Affiliate”
      means a parent
      business that controls, or a subsidiary business that is controlled by, the
      Company.

    

    (d) “Base
      Pay”
      means the base
      salary paid to a Participant as determined in accordance with the established
      pay practices of the Company and Adopting Affiliates. Base Pay shall include
      any
      lump-sum base salary adjustment and any variable base pay.

    (e) “BFC”
      means the Benefit
      Funds Committee of the Company, which is the committee formed by resolution
      of
      the Board of Directors of the Company and which has the responsibility and
      authority to ensure the proper operation and management of the financial aspects
      of the Plan.

    

    (f) “Board”
      means the Board of
      Directors of the Company, or any authorized committee of the Board.

    

    (g) “Code”
      means the Internal
      Revenue Code of 1986, as amended from time to time, and any regulations
      promulgated thereunder.

    

    (h) “Company”
      means Caterpillar
      Inc., and, to the extent provided in Section 10.8 (Successors) below, any
      successor corporation or other entity resulting from a merger or consolidation
      into or with the Company or a transfer or sale of substantially all of the
      assets of the Company.

    

    (i) “Company
      Stock”
      means common stock
      issued by the Company.

    

    (j) “Company
      Stock Fund”
      means the
      hypothetical Investment Fund described in Section 5.3 (Special Company Stock
      Fund Provisions).

    

    (k) “Deferral
      Agreement”
      means the deferral
      agreement(s) described in Section 3.1 (Deferral Agreement) that are entered
      into
      by a Participant pursuant to the Plan.

    

    (l) “DEIP”
      means the
      Caterpillar Inc. Deferred Employees’ Investment Plan, as amended. 

    

    (m) “Director”
      means the
      Company’s Director of Compensation and Benefits.

    

    (n) “Disability”
      or “Disabled”
      means that a
      Participant is determined to be totally disabled by the United States Social
      Security Administration.

    

    (o) “Distribution
      Election Form”
      means the election
      form by which a Participant elects the time and manner in which his accounts
      shall be distributed pursuant to Section 6.4 (Form of Distribution) and 6.5
      (Timing of Distribution). The Plan Administrator may, in his sole discretion,
      require two separate Distribution Election Forms for purposes of making
      distributions regarding the time and manner in which accounts will be
      distributed, respectively.

    

    (p) “Effective
      Date”
      means January 1,
      2005.

    

    (q) “Eligible
      Pay”
      means Base Pay
      minus any Supplemental Deferrals of Base Pay.

    

    (r) “Excess
      Deferral Account”
      means the
      bookkeeping account maintained pursuant to the Plan to record amounts deferred
      under Section 3.3(b) (Deferrals - Excess Deferrals).

    

    (s) “Excess
      Deferrals”
      means the
      deferrals allocated to a Participant’s Excess Deferral Account in accordance
      with Section 3.3(b) (Deferrals - Excess Deferrals).

    

    (t) “Excess
      Matching Credit Account”
      means the
      bookkeeping account maintained pursuant to the Plan to record the amounts
      credited to a Participant in accordance with Section 3.4(b) (Matching Credits
      -
      Excess Matching Credit).

    

    (u) “Excess
      Matching Credits”
      means the matching
      credits allocated to a Participant’s Excess Matching Credit Account in
      accordance with Section 3.4(b) (Matching Credits - Excess Matching
      Credit).

    

    (v) “ERISA”
      means the Employee
      Retirement Income Security Act of 1974, as amended from time to time, and any
      regulations promulgated thereunder.

    

    (w) “ESTIP”
      means the
      Caterpillar Inc. Executive Short-Term Incentive Plan, as amended or any
      predecessor or successor to such plan.

    

    (x) “Incentive
      Compensation”
      means STIP Pay,
      LTCPP Pay and Lump-Sum Awards.

    

    (y) “Investment
      Fund”
      means the notional
      investment fund or funds established by the Plan Administrator pursuant to
      Article V (Investment of Accounts).

    

    (z) “Key
      Employee”
      means a “key
      employee” as defined in Section 416(i) of the Code without regard to
      Section 416(i)(5).

    

    (aa) “LTCPP
      Pay”
      means the amounts
      designated by the Company as the cash-based performance award under the
“Long-Term Cash Performance Plan” and paid pursuant to the terms of the
      Caterpillar Inc. 2006 Long-Term Incentive Plan.

    

    (bb) “Lump-Sum
      Award”
      means the
      discretionary lump-sum cash awards paid to employees pursuant to the uniform
      and
      nondiscriminatory pay practices of the Company or an Affiliate, but not
      including any lump-sum base salary adjustment.

    

    (cc) “Participant”
      means an employee
      of the Company or any Adopting Affiliate who satisfies the eligibility
      requirements for participation in the Plan and who affirmatively elects to
      participate in the Plan pursuant to Section 2.1 (Eligibility and
      Participation).

    

    (dd) “Plan”
      means the
      Caterpillar Inc. Supplemental Deferred Compensation Plan, as set forth herein
      and as it may be amended from time to time.

    

    (ee) “Plan
      Administrator”
      means the
      Director.

    

    (ff) “Plan
      Year”
      means the calendar
      year.

    

    (gg) “Qualified
      Military Service”
      means service by a
      Participant or employee in the armed forces of the United States of a character
      that entitles the Participant or employee to re-employment under the Uniformed
      Services Employment and Reemployment Rights Act of 1994, but only if the
      Participant or employee is re-employed during the period following such service
      in which his right of re-employment is protected by such Act.

    

    (hh) “SEIP”
      means the
      Caterpillar Inc. Supplemental Employees’ Investment Plan, as
      amended.

    

    (ii) “Separation
      from Service”
      means separation
      from service as determined in accordance with any regulations, rulings or other
      guidance issued by the Department of the Treasury pursuant to Section
      409A(a)(2)(A)(i) of the Code, as it may be amended or replaced from time to
      time.

    

    (jj) “Supplemental
      Deferral Account”
      means the
      bookkeeping account maintained pursuant to the Plan to record amounts deferred
      under Section 3.3(a) (Deferrals - Supplemental Deferrals).

    

    (kk) “Supplemental
      Deferrals”
      means the
      deferrals allocated to a Participant’s Supplemental Deferral Account in
      accordance with Section 3.3(a) (Deferrals - Supplemental
      Deferrals).

    

    (ll) “Supplemental
      Matching Credit Account”
      means the
      bookkeeping account maintained pursuant to the Plan to record the amounts
      credited to a Participant in accordance with Section 3.4(a) (Matching Credits
      -
      Supplemental Matching Credit).

    

    (mm) “Supplemental
      Matching Credits”
      means the matching
      credits allocated to a Participant’s Supplemental Matching Credit Account in
      accordance with Section 3.4(a) (Matching Credits - Supplemental Matching
      Credit).

    

    (nn) “STIP”
      means the
      Caterpillar Inc. Short-Term Incentive Plan, as amended or any successor to
      such
      plan.

    

    (oo) “STIP
      Pay”
      means amounts paid
      to employees of the Company or an Adopting Affiliate pursuant to the terms
      of
      STIP and/or ESTIP.

    

    (pp) “Unforeseeable
      Emergency”
      means a severe
      financial hardship to the Participant resulting from an illness or accident
      of
      the Participant, the Participant’s spouse, or a dependent (as defined in section
      152(a) of the Code) 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. For
      purposes of the Plan, an “Unforeseeable Emergency” shall not include a
      Participant’s need to send his or her child to college or a Participant’s desire
      to purchase a home.

    

    (qq) “Valuation
      Date”
      means each day of
      the Plan Year on which the New York Stock Exchange is open for
      trading.

     

    1.2 Construction.
      The masculine
      gender, when appearing in the Plan, shall include the feminine gender (and
      vice
      versa), and the singular shall include the plural, unless the Plan clearly
      states to the contrary. Headings and subheadings are for the purpose of
      reference only and are not to be considered in the construction of the Plan.
      If
      any provision of the Plan is determined to be for any reason invalid or
      unenforceable, the remaining provisions shall continue in full force and effect.
      All of the provisions of the Plan shall be construed and enforced according
      to
      the laws of the State of Illinois without regard to conflict of law principles
      and shall be administered according to the laws of such state, except as
      otherwise required by ERISA, the Code, or other Federal law.

    

    ARTICLE
      II

    ELIGIBILITY;
      ADOPTION BY AFFILIATES

     

    2.1 Eligibility
      and Participation.
      An employee shall
      be eligible to participate in the Plan if he (a) is in salary grade 28 or higher
      pursuant to the Company’s standard salary grades; (b) is a participant in the
      401(k) Plan, provided, that, this clause (b) shall not apply in the first
      calendar year that the employee is employed by the Company or an Adopting
      Affiliate if, at the time his employment commenced, he had already made elective
      deferrals equal to or in excess of the applicable dollar amount for purposes
      of
      Section 402(g) of the Code and (if applicable) catch-up contributions equal
      to
      or in excess of the applicable dollar amount for purposes of Sections 402(g)
      and
      414(v)(2)(B) of the Code, for such calendar year; and (c) has received written
      notice of his eligibility from the Plan Administrator or his delegate. An
      eligible employee shall elect to participate in the Plan by completing a
      Deferral Agreement as provided in Section 3.1 (Deferral Agreement).
      Notwithstanding the foregoing, if an employee is employed in a division of
      the
      Company or by an Affiliate that does not use the Company’s standard salary
      grades, such employee shall be eligible to participate in the Plan if he (1)
      is
      in a salary grade that is considered in all respects to be the equivalent of
      a
      salary grade 28 or higher pursuant to the Company’s standard salary grades; (2)
      is a participant in the 401(k) Plan, provided, that, this clause (2) shall
      not
      apply to the same extent as clause (b) of this Section 2.1; and (3) has received
      written notice of his eligibility from the Plan Administrator or his delegate.
      The Plan Administrator shall determine in a uniform and nondiscriminatory manner
      whether a salary grade is equivalent for this purpose.

     

    2.2  Discontinuance
      of Participation.
      The Plan
      Administrator shall discontinue an individual’s participation in the Plan, and
      the Supplemental Deferrals and/or Excess Deferrals for the individual shall
      immediately cease, if the individual is no longer in a salary grade of 28 or
      higher (or the equivalent, as described above). If an individual’s participation
      is discontinued, the individual will no longer be eligible to make deferrals
      or
      to receive matching credits under the Plan. The individual will not be entitled
      to receive a distribution, however, until the occurrence of another event
      (e.g.,
      death or
      Separation from Service) that entitles the Participant to receive a
      distribution. The Participant’s accounts will continue to be adjusted to reflect
      investment earnings or losses in accordance with Section 5.1 (Adjustment of
      Accounts) until the accounts are distributed.

    

    2.3 Adoption
      by Affiliates.
      An employee of an
      Affiliate may not become a Participant in the Plan unless the Affiliate has
      previously adopted the Plan. An Affiliate of the Company may adopt the Plan
      only
      with the approval of the Company. By adopting the Plan, the Affiliate shall
      be
      deemed to have agreed to assume the obligations and liabilities imposed upon
      it
      by the Plan, agreed to comply with all of the other terms and provisions of
      the
      Plan, delegated to the Plan Administrator (and the BFC as applicable) the power
      and responsibility to administer the Plan with respect to the Affiliate’s
      employees, and delegated to the Company the full power to amend or terminate
      the
      Plan with respect to the Affiliate’s employees. Notwithstanding the foregoing,
      an Affiliate that has previously adopted the Plan may terminate its
      participation in the Plan in accordance with such rules and procedures that
      are
      promulgated by the Company.

    

    ARTICLE
      III

    DEFERRALS
      AND MATCHING CREDITS

    3.1 Deferral
      Agreement.

     

    (a) General.
      In order to make
      Supplemental Deferrals and/or Excess Deferrals, a Participant must complete
      a
      Deferral Agreement in the form and during the election period prescribed by
      the
      Plan Administrator. In the Deferral Agreement, the Participant shall agree
      to
      reduce his compensation in exchange for Supplemental Deferrals and/or Excess
      Deferrals. The Deferral Agreement shall be delivered to the Plan Administrator
      by the time specified in Section 3.2 (Timing of Deferral Elections). At the
      end of the election period prescribed by the Plan Administrator, an election
      made by a Participant pursuant to a Deferral Agreement shall be irrevocable
      with
      respect to the Plan Year covered by the election.

    

    (b) Initial
      Deferral Agreement.

    

    (1) Deferrals
      Prior to March 26, 2007.
      Except as
      otherwise provided in paragraph (b)(2) below, a Participant shall not be
      permitted to make Supplemental Deferrals and/or Excess Deferrals pursuant to
      this Plan prior to March 26, 2007.

    

    (2) SEIP
      and
      DEIP.
      The deferral
      elections made pursuant to SEIP and DEIP relating to amounts to be deferred
      in
      2007 on and after March 26, 2007 shall apply to the Plan as provided in Section
      7.4 (Deferral Elections).

    

    (c) Revocation.
      The Plan
      Administrator shall terminate a Participant’s election to make Supplemental
      Deferrals and/or Excess Deferrals if the Participant has made a withdrawal
      due
      to Unforeseeable Emergency as provided in Section 6.9 (Payment Upon
      Unforeseeable Emergency), but only to the extent that terminating the election
      would help the Participant to meet the related emergency need. Similarly, the
      Plan Administrator, in his sole discretion, may permit a Participant to
      terminate an election to make Supplemental Deferrals and/or Excess Deferrals
      if
      such termination is required for the Participant to obtain a hardship
      distribution from the 401(k) Plan. Following termination of a Participant’s
      election pursuant to this paragraph (c), the Plan Administrator, in his sole
      discretion, may permit such Participant to submit a Deferral Agreement following
      the Unforeseeable Emergency withdrawal in accordance with Section 3.2(c) (Timing
      of Deferral Elections - Initial Deferral Election) except that the 30-day period
      described in such Section shall run from the date the Plan Administrator
      notifies the Participant of eligibility to once again make Supplemental
      Deferrals and/or Excess Deferrals.

     

    3.2 Timing
      of Deferral Elections.

    

    a) Deferral
      of Base Pay.
      Deferral
      Agreements that relate to the deferral of Base Pay (including deferrals of
      Eligible Pay) shall be completed by the Participant and delivered to the Plan
      Administrator prior to the beginning of the Plan Year in which the Base Pay
      to
      be deferred is otherwise payable to the Participant. The Deferral Agreement
      will
      remain in effect from year-to-year until changed by the Participant in
      accordance with the preceding sentence. The Plan Administrator, in his
      discretion, may require an earlier time by which the election to defer Base
      Pay
      must be completed. Notwithstanding any provision of the Plan to the contrary,
      a
      Deferral Agreement shall also apply to Base Pay paid to a Participant after
      the
      Participant’s Separation from Service but within a time period identified by the
      Plan Administrator in its sole discretion and in a uniform and
      non-discriminatory manner, which time period shall not exceed two and one-half
      months from the date of the Participant’s Separation from Service.

    

    b) Deferral
      of Incentive Compensation.
      Deferral
      Agreements that relate to the deferral of Incentive Compensation shall be
      completed by the Participant and delivered to the Plan Administrator prior
      to
      the date that is six months before the end of the performance period to which
      the Incentive Compensation relates. The Deferral Agreement will remain in effect
      with respect to all future Incentive Compensation until changed by the
      Participant in accordance with the preceding sentence. The Plan Administrator,
      in his discretion, may require an earlier time by which the election to defer
      Incentive Compensation must be completed. In addition, the Plan Administrator,
      in his discretion, may require that Participants make separate elections for
      one
      or more different types of Incentive Compensation (e.g.,
      STIP Pay, LTCPP
      Pay and Lump-Sum Awards). Notwithstanding any provision of the Plan to the
      contrary, a Deferral Agreement shall also apply to Incentive Compensation paid
      to a Participant after the Participant’s Separation from Service but within a
      time period identified by the Plan Administrator in its sole discretion and
      in a
      uniform and non-discriminatory manner, which time period shall not exceed two
      and one-half months from the date of the Participant’s Separation from
      Service.

    

    c) Initial
      Deferral Election.
      For the Plan Year
      in which an eligible employee first becomes eligible to participate in the
      Plan
      (but only if the eligible employee has never been eligible to participate in
      another “account balance plan,” other than a separation pay plan, of the Company
      or an Affiliate that is aggregated with the Plan under Section 409A of the
      Code), the Participant may elect to make Supplemental Deferrals and Excess
      Deferrals with respect to compensation for services to be performed subsequent
      to the date of the election, by completing and delivering a Deferral Agreement
      within 30 days after the date the Participant becomes eligible to participate
      in
      the Plan.

    

    d) Deferral
      Elections Upon Re-Employment.
      An individual who
      incurs a Separation from Service and who at the time of such Separation from
      Service is a Participant is subsequently re-employed by the Company or an
      Affiliate and who meets the eligibility requirements for active participation
      in
      the Plan pursuant to Section 2.1 (Eligibility and Participation, upon
      re-employment such individual shall be only permitted to complete a Deferral
      Agreement during the annual election period described in Section 3.1(a)
      (Deferral Agreement - General). The provisions of paragraph (c) of this Section
      3.2 shall not apply to such a Participant.

     

    3.3 Deferrals.

    

    (a) Supplemental
      Deferrals.
      Any Participant
      may elect to supplement the deferrals made pursuant to the 401(k) Plan by
      deferring, pursuant to a Deferral Agreement, the receipt of up to 70%
      (designated in whole percentages) of the Base Pay and/or up to 70% (designated
      in whole percentages) of the Incentive Compensation, otherwise payable to the
      Participant by the Company or an Adopting Affiliate in any Plan Year. The amount
      deferred pursuant to this paragraph (a) shall be allocated to the Supplemental
      Deferral Account maintained for the Participant.

    

    (b) Excess
      Deferrals.
      Any Participant
      may elect to defer, pursuant to a Deferral Agreement, the receipt of 6% of
      the
      Eligible Pay otherwise payable to him by the Company or an Adopting Affiliate
      in
      any Plan Year. A Participant’s election to receive Excess Deferrals shall only
      apply to the Eligible Pay that is in excess of the dollar limit imposed by
      Section 401(a)(17) of the Code during that Plan Year. The amount deferred
      pursuant to this paragraph (b) shall be allocated to the Excess Deferral
      Account maintained for the Participant.

    

    3.4 Matching
      Credits.
      As of the last day
      of each Plan Year (or more frequently), the Plan Administrator shall allocate
      matching credits to the Participant’s accounts for that Plan Year as
      follows:

    

    (a) Supplemental
      Matching Credit.
      The Supplemental
      Matching Credit shall be in an amount equal to: (1) 6% of the Base Pay deferred
      by the Participant as Supplemental Deferrals and (2) 100% of the STIP Pay and
      Lump-Sum Awards deferred by the Participant as Supplemental Deferrals (up to
      a
      maximum of 6% of the Participant’s STIP Pay and Lump-Sum Awards for the Plan
      Year). LTCPP Pay deferred by the Participant as Supplemental Deferrals shall
      not
      be considered when determining Supplemental Matching Credits. The amount
      credited pursuant to this paragraph (a) shall be allocated to the Supplemental
      Matching Credit Account maintained for the Participant.

    

    (b) Excess
      Matching Credit.
      The Excess
      Matching Credit shall be in an amount equal to 100% of the Participant’s Excess
      Deferrals. The amount credited pursuant to this paragraph (b) shall be allocated
      to the Excess Matching Credit Account maintained for the
      Participant.

     

    3.5 Certain
      Deferrals and Matching Credits.
      Supplemental
      Deferrals, Excess Deferrals, Supplemental Matching Credits and Excess Matching
      Credits allocated to Participants for the 2005, 2006 and 2007 Plan Years prior
      to the spin-off described in Article VII (Spin-Off From SEIP and DEIP) shall
      have been made initially to SEIP and DEIP but shall be transferred to this
      Plan
      and become subject hereto by virtue of such spin-off. For periods beginning
      on
      and after such spin-off, Supplemental Deferrals, Excess Deferrals, Supplemental
      Matching Credits and Excess Matching Credits shall be made pursuant to the
      terms
      of this Article III.

     

    3.6 Allocation
      Among Affiliates.
      Each
      Adopting
      Affiliate may be required to bear the costs and expenses of providing benefits
      accrued by Participants that are currently or were previously employees of
      such
      Adopting Affiliate. Such costs and expenses will be allocated among the Adopting
      Affiliates in accordance with (a) agreements entered into between the
      Company and any Adopting Affiliate, or (b) in the absence of such an
      agreement, reasonable procedures adopted by the Company.

     

    3.7 Deferrals
      Attributable to Qualified Military Service.
      An
      employee who
      was, or was eligible to become, a Participant immediately before commencing
      Qualified Military Service and who is re-employed following such Qualified
      Military Service shall, upon his returning from Qualified Military Service,
      have
      the right to elect additional Supplemental Deferrals and/or Excess Deferrals
      (“Additional Deferrals”) in accordance with Section 3.1 (Deferral Agreement),
      over a period of time equal to the lesser of (a) three times the length of
      his
      Qualified Military Service, or (b) five years. Such Participant shall also
      be
      entitled to receive Supplemental Matching Credits and/or Excess Matching Credits
      (“Additional Credits”) attributable to such Additional Deferrals, in accordance
      with Section 3.4 (Matching Credits), in the amount he would have received had
      such Additional Deferrals been made during his period of Qualified Military
      Service. All such Additional Deferrals and Additional Credits shall be deemed
      to
      have been received during the period of Qualified Military Service for purposes
      of applying all limitations under this Plan, but shall otherwise be subject
      to
      the terms of the Plan, including but not limited to the provisions of Section
      3.1 (Deferral Agreement), Section 3.2 (Timing of Deferral Elections), Section
      3.3 (Deferrals) and Section 3.4 (Matching Credits). For purposes of this Section
      3.7, a Participant shall be deemed to have received Base Pay and Incentive
      Compensation during his period of Qualified Military Service based on the rate
      of Base Pay and Incentive Compensation he would have received had he been an
      employee during such period or, if such rate cannot be determined with
      reasonable accuracy, based on his average Base Pay and Incentive Compensation
      received during the 12-month period (or his entire period of employment, if
      shorter) immediately prior to the period of military service. The provisions
      of
      this Section 3.7 shall be interpreted and applied in accordance with Section
      414(u) of the Code.

    

    ARTICLE
      IV

    VESTING

    

    4.1 Vesting.
      Subject to Section
      10.1 (Participant’s Rights Unsecured), each Participant shall at all times be
      fully vested in all amounts credited to or allocable to his Supplemental
      Deferral Account, Excess Deferral Account, Supplemental Matching Credit Account
      and Excess Matching Credit Account and his rights and interest therein shall
      not
      be forfeitable.

     

    ARTICLE
      V

    INVESTMENT
      OF ACCOUNTS

    

    5.1 Adjustment
      of Accounts.
      Except as
      otherwise provided elsewhere in the Plan, as of each Valuation Date, each
      Participant’s accounts will be adjusted to reflect credits under
      Article III (Deferrals and Matching Credits) and the positive or negative
      rate of return on the Investment Funds selected by the Participant pursuant
      to
      Section 5.2(b) (Investment Direction - Participant Directions). The rate of
      return will be determined by the Plan Administrator pursuant to
      Section 5.2(f) (Investment Direction - Investment Performance) and will be
      credited or charged in accordance with policies applied uniformly to all
      Participants.

    

    5.2 Investment
      Direction.

    

    (a) Investment
      Funds.
      Each Participant
      may direct the notional investment of amounts credited to his Plan accounts
      in
      one or more of the Investment Funds. The Investment Funds shall include a
      Company Stock Fund and such other investment funds as may be made available
      by
      the BFC. The BFC, in its discretion, may change, add or remove the Investment
      Funds from time to time.

    

    (b) Participant
      Directions.

    

    (1) General.
      Each Participant
      may direct that all of the amounts attributable to his accounts be invested
      in a
      single Investment Fund or may direct that whole percentage increments of his
      accounts be invested in such fund or funds as he shall desire in accordance
      with
      such procedures as may be established by the Plan Administrator. Unless the
      Plan
      Administrator prescribes otherwise, such procedures generally shall mirror
      the
      procedures established under the 401(k) Plan for participant investment
      direction.

    

    (2) Spin-Off
      from SEIP and DEIP.
      Each Participant
      who becomes a Participant in the Plan as a result of the spin-off described
      in
      Article VII (Spin-Off From SEIP and DEIP) or by reason of Section 3.1(b)(2)
      (Deferral Agreement - Initial Deferral Agreement - SEIP and DEIP) shall be
      conclusively deemed to have directed the Plan Administrator to invest all of
      the
      amounts attributable to his accounts in the same manner as the Participant’s
      accounts were invested in SEIP and/or DEIP as of the effective date of the
      spin-off and, in the absence of an affirmative direction by the spin-off
      Participant regarding future deferrals pursuant to paragraph (b)(1) above,
      such
      Participant shall be conclusively deemed to have directed the Plan Administrator
      to invest such deferrals in the same manner as the Participant’s deferrals were
      directed to be invested in SEIP and/or DEIP as of the effective date of the
      spin-off. If a Participant participated in both SEIP and DEIP as of the
      effective date of the spin-off and his investment elections for future deferrals
      were different among plans, the Participant shall be conclusively deemed to
      have
      directed the Plan Administrator to invest future deferrals in the same manner
      as
      the Participant’s deferral elections pursuant to DEIP. The Participant may
      change his directions at any time in accordance with the provisions of the
      Plan.

    

    (c) Changes
      and Intra-Fund Transfers.
      Participant
      investment directions may be changed, and amounts may be transferred from one
      Investment Fund to another, in accordance with the procedures established by
      the
      Plan Administrator. The designation will remain in effect until changed by
      the
      timely submission of a new designation by the Participant.

    

    (d) Default
      Selection.
      In the absence of
      any designation, a Participant will be deemed to have directed the investment
      of
      his accounts in one or more “default” Investment Funds as the BFC, in its sole
      and absolute discretion, shall determine.

    

    (e) Impact
      of Election.
      The Participant’s
      selection of Investment Funds shall serve only as a measurement of the value
      of
      the Participant’s Accounts pursuant to Section 5.1 (Adjustment of Accounts)
      and this Section 5.2. None of the Company, the BFC, or the Plan
      Administrator are required to actually invest a Participant’s accounts in
      accordance with the Participant’s selections.

    

    (f) Investment
      Performance.
      Accounts shall be
      adjusted on each Valuation Date to reflect investment gains and losses as if
      the
      accounts were invested in the Investment Funds selected by the Participants
      in
      accordance with this Section 5.2 and charged with any and all reasonable
      expenses as provided in paragraph (g) below. The earnings and losses determined
      by the Plan Administrator in good faith and in his discretion pursuant to this
      Section shall be binding and conclusive on the Participant, the Participant’s
      beneficiary and all parties claiming through them.

    

    (g) Charges.
      The Plan
      Administrator may (but is not required to) charge Participants’ accounts for the
      reasonable expenses of administration including, but not limited to, carrying
      out and/or accounting for investment instructions directly related to such
      accounts.

     

    5.3 Special
      Company Stock Fund Provisions.

    

    (a) General.
      A Participant’s
      interest in the Company Stock Fund shall be expressed in whole and fractional
      hypothetical units of the Company Stock Fund. The Company Stock Fund shall
      track
      an investment in Company Stock in the same manner as the 401(k) Plan’s company
      stock fund. Accordingly, the value of a unit in the Plan’s Company Stock Fund
      shall be the same as the value of a unit in the 401(k) Plan’s company stock
      fund.

    

    (b) Investment
      Directions.
      A Participant’s
      ability to direct investments into or out of the Company Stock Fund shall be
      subject to such procedures as the Plan Administrator may prescribe from time
      to
      time to assure compliance with Rule 16b-3 promulgated under Section 16(b)
      of the Securities Exchange Act of 1934, as amended, and other applicable
      requirements. Such procedures also may limit or restrict a Participant’s ability
      to make (or modify previously made) deferral and distribution elections pursuant
      to Articles III (Deferrals and Matching Credits) and VI (Distributions),
      respectively. In furtherance, and not in limitation, of the foregoing, to the
      extent a Participant acquires any interest in an equity security under the
      Plan
      for purposes of Section 16(b), the Participant shall not dispose of that
      interest within six months, unless specifically exempted by Section 16(b) or
      any
      rules or regulations promulgated thereunder.

    

    (c) Compliance
      with Securities Laws.
      Any election by a
      Participant to hypothetically invest any amount in the Company Stock Fund,
      and
      any elections to transfer amounts from or to the Company Stock Fund to or from
      any other Investment Fund, shall be subject to all applicable securities law
      requirements, including but not limited to the last sentence of paragraph (b)
      above and Rule 16b-3 promulgated by the Securities Exchange Commission. To
      the
      extent that any election violates any securities law requirement or the
      Company’s stock trading policies and procedures, the election shall be
      void.

    

    (d) Compliance
      with Company Trading Policies and Procedures.
      Any election by a
      Participant to hypothetically invest any amount in the Company Stock Fund,
      and
      any elections to transfer amounts from or to the Company Stock Fund to or from
      any other Investment Fund, shall be subject to all Company Stock trading
      policies promulgated by the Company. To the extent that any election violates
      any such trading policy or procedures, the election shall be void.

    5.4 Application
      to Beneficiaries.
      Following the
      death of a Participant, the term “Participant” in this Article V shall refer to
      the Participant’s beneficiary described in Section 6.8 (Payment Upon
      Death).

    

    ARTICLE
      VI

    DISTRIBUTIONS

    

    6.1 Limitation
      on Right to Receive Distribution.
      A Participant
      shall not be entitled to receive a distribution prior to the first to occur
      of
      the following events:

    

    (a) The
      Participant’s
      Separation from Service, or in the case of a Participant who is a Key Employee,
      the date which is six months after the Participant’s Separation from
      Service;

    

    (b) The
      date the
      Participant becomes Disabled;

    

    (c) The
      Participant’s
      death; 

    

    (d) A
      specified time
      (or pursuant to a fixed schedule) specified at the date of deferral of
      compensation;

    

    (e) An
      Unforeseeable
      Emergency; or

    

    (f) To
      the extent
      provided by the Secretary of the Treasury, a change in the ownership or
      effective control of the Company or an Adopting Affiliate or in the ownership
      of
      a substantial portion of the assets of the Company or an Adopting
      Affiliate.

    

    This
      Section 6.1 restates the restrictions on distributions set forth in Section
      409A of the Code and is intended to impose restrictions on distributions
      pursuant to the Plan accordingly. This Section 6.1 does not describe the
      instances in which distributions will be made. Rather, distributions will be
      made only if and when permitted both by this Section 6.1 and another
      provision of the Plan.

    

    6.2 General
      Right to Receive Distribution.
      Following a
      Participant’s Separation from Service, death or Disability, the Participant’s
      Plan accounts will be distributed to the Participant in the manner and at the
      time provided in Sections 6.4 (Form of Distribution) and 6.5 (Timing of
      Distribution) or Section 6.8 (Payment Upon Death), as applicable. A transfer
      of
      a Participant from the Company or any Affiliate to any other Affiliate or the
      Company shall not be deemed to be a Separation from Service for purposes of
      this
      Section 6.2.

    

    6.3 Amount
      of Distribution.
      The amount
      distributed to a Participant shall be based on the vested amounts credited
      to
      the Participant’s accounts as of the Valuation Date immediately preceding the
      date of the distribution. Amounts shall be valued at the fair market value
      on
      the relevant Valuation Date determined pursuant to uniform and
      non-discriminatory rules established by the Plan Administrator.

    

    6.4 Form
      of
      Distribution.
      Accounts shall be
      distributed in cash in a single lump-sum payment or in quarterly, semi-annual
      or
      annual installments. Distributions shall be subject to such uniform rules and
      procedures as may be adopted by the Plan Administrator from time to time. The
      method of payment and the timing of payment shall be selected by the Participant
      in the initial Distribution Election Form (which may be contained in and be
      a
      part of a Deferral Agreement) submitted by the Participant to the Plan
      Administrator on entry into the Plan. A Participant may change his distribution
      election by filing a new Distribution Election Form with the Plan Administrator
      in accordance with Section 6.6 (Changes in Time and Form of Distribution).
      If a revised Distribution Election Form is not honored because it was not timely
      filed, distributions shall be made pursuant to the most recent valid
      Distribution Election Form filed by the Participant. If no valid Distribution
      Election Form exists, the Participant’s accounts will be distributed in a single
      lump-sum.

    

    6.5 Timing
      of Distribution.
      Funds
      will be
      distributed within an administratively reasonable period of time following
      the
      six-month anniversary of the Participant’s Separation from Service, death or
      Disability. Notwithstanding the foregoing, a Participant may elect to further
      defer the distribution of his accounts in accordance with Section 6.6
      (Changes in Time and Form of Distribution) and in accordance with any other
      uniform and non-discriminatory rules and procedures established by the Plan
      Administrator.

    

    6.6 Changes
      in Time and Form of Distribution.
      A new Distribution
      Election Form that delays the time of a payment elected by a Participant or
      the
      form of payment selected by a Participant will be subject to such uniform rules
      and procedures as may be adopted by the Plan Administrator from time to time,
      and only will be honored in accordance with the following:

    

    (a) The
      new form will
      not take effect until at least 12 months after the date on which the new form
      is
      filed with the Plan Administrator; and 

    

    (b) The
      election may
      not be made less than 12 months prior to the date the payment is scheduled
      to be
      made, is commenced or otherwise would be made; and

    

    (c) The
      first payment
      with respect to which the election is made must be deferred for a period of
      not
      less than five years from the date such payment would otherwise be
      made.

    

    The
      provisions of
      this Section 6.6 are intended to comply with Section 409A(a)(4)(C) of the Code
      and shall be interpreted in a manner consistent with the requirements of such
      section and any regulations, rulings or other guidance issued pursuant
      thereto.

    

    6.7 Special
      Election Period.
      Pursuant to the
      transitional guidance issued by the Internal Revenue Service and the Department
      of Treasury in Section 3.02 of I.R.S. Notice 2006-79, Participants may make
      distribution elections in regards to their Plan accounts in accordance with
      this
      Section 6.7.

    

    (a) Election
      Period.
      The election
      period described in this Section 6.7 shall begin on April 1, 2007 and end on
      May
      7, 2007 unless extended to a later date by the Plan Administrator in a uniform
      and non-discriminatory manner, in his sole discretion. In no event, however,
      shall such special election period extend beyond December 31, 2007.

    

    (b) Application
      of Election Period.
      The special
      election period described in this Section 6.7 shall apply to Participants as
      provided in this paragraph (b).

    

    (1) Participants
      to Whom Election Period Applies.
      The special
      election period shall only apply to the following Participants:

    

    (i) Active
      Participants.
      Individuals who
      are Participants in the Plan by reason of the spin-off described in Article
      VII
      (Spin-Off From SEIP and DEIP) or by reason of Section 3.1(b)(2) (Deferral
      Agreement - Initial Deferral Agreement - SEIP and DEIP) and who, as of the
      first
      day of the special election period, have not incurred a Separation of Service
      have not died and are not Disabled; 

    

    (ii) Separated
      Participants.
      Individuals who
      are Participants in the Plan by reason of the spin-off described in Article
      VII
      (Spin-Off From SEIP and DEIP) and who, as of the first day of the special
      election period, have incurred a Separation from Service and distributions
      pursuant to the Plan have not yet commenced; and

    

    (iii) Beneficiaries.
      Beneficiaries
      described in Section 6.8 (Payment Upon Death) of Participants who, as of the
      first day of the special election period had deceased if, as of such date,
      distributions pursuant to the Plan have not yet commenced with respect to the
      Participant.

    

    (2) Participants
      to Whom Election Period Does Not Apply.
      The special
      election period shall not apply to the following Participants:

    

    (i) Participants
      in Pay Status.
      Individuals who
      are Participants in the Plan by reason of the spin-off described in Article
      VII
      (Spin-Off From SEIP and DEIP) and who, as of the first day of the special
      election period, are receiving distributions pursuant to the Plan;

    

    (ii) Other
      Participants.
      Any other
      Participants not described in paragraphs (b)(1) and (b)(2)(i)of this Section
      6.7; and

    

    (iii) Beneficiaries.
      Any beneficiary
      not described in paragraph (b)(1)(iii) of this Section 6.7.

    

    

    (c) Default
      Provisions.
      If
      a Participant to
      whom the special election period applies fails to make a distribution election
      during the special election period the following rules shall apply:

    

    (1) Active
      Participants.
      If a Participant
      identified in paragraph (b)(1)(i) above fails to make an election during the
      special election period, the default provisions of 6.4 (Form of Distribution)
      and 6.5 (Timing of Distribution) shall apply (subject to the Participant’s
      ability to change his distribution elections pursuant to Section 6.6. (Changes
      in Time and Form of Distribution)).

    

    (2) Separated
      Participants and Beneficiaries. 
If
      a
      Participant identified in paragraph (b)(1)(ii) above or a beneficiary described
      in paragraph (b)(1)(iii) above fails to affirmatively make an election during
      the special election period, such individual shall be deemed to have made an
      election pursuant to the Plan that is identical to the distribution elections
      made pursuant to SEIP and/or DEIP in good faith compliance with Section 409A
      of
      the Code (subject to the individual's ability to change his distribution
      elections pursuant to Section 6.6 (Changes in Time and Form of
      Distribution)).

    

    (d) April
      1,
      2007 Commencements.
      Notwithstanding
      anything in this Section 6.7 to the contrary, the special election period shall
      not apply to a Participant or beneficiary described in Section 6.8 (Payment
      Upon
      Death) who had previously made an election (or a default election is in effect)
      pursuant to SEIP and/or DEIP whereby a lump-sum distribution or installment
      payments are scheduled to commence as of April 1, 2007. In the case of these
      Participants and beneficiaries, such lump sum distribution or installment
      payments shall commence as of April 1, 2007 as previously elected (i.e., in
      accordance with the distribution elections made pursuant to SEIP and/or DEIP
      in
      good faith compliance with Section 409A of the Code).

     

    6.8 Payment
      Upon Death.

    

    (a) Beneficiary
      Designation.
      If a Participant
      should die before receiving a full distribution of his Plan accounts,
      distribution shall be made to the beneficiary designated by the Participant,
      in
      accordance with such uniform rules and procedures as may be adopted by the
      Plan
      Administrator from time to time. If a Participant has not designated a
      beneficiary, or if no designated beneficiary is living on the date of
      distribution, then the Participant’s beneficiary shall be that person or persons
      entitled to receive distributions of the Participant’s accounts under the 401(k)
      Plan.

    

    (b) Timing
      and Form of Payment to Beneficiary.

    

    (1) Payments
      Commenced at Time of Death. If,
      at the time of
      the Participant’s death, installment payments of the Participant’s accounts have
      commenced pursuant to this Article VI,
      such payments
      shall continue to the Participant’s beneficiary in the same time and the same
      form as if the Participant has remained alive until the last installment payment
      was scheduled to be made. Notwithstanding the foregoing, a beneficiary may
      take
      a withdrawal upon an Unforeseeable Emergency pursuant to Section 6.9 (Payment
      Upon Unforeseeable Emergency), applying the provisions of such Section by
      substituting the term “beneficiary” for “Participant.”

    

    (2) Payments
      Not Commenced at Time of Death.
      If, at the time of
      the Participant’s death, payments of the Participant’s accounts has not
      commenced pursuant to this Article VI, the distributions made pursuant to this
      Section 6.8 shall be made to the Participant’s beneficiary in accordance with
      the then current and valid distribution election made by the Participant (or,
      in
      the absence of such a distribution election, in accordance with the “default”
provisions of Section 6.4 (Form of Distribution)). Notwithstanding the
      foregoing, a beneficiary may take a withdrawal upon an Unforeseeable Emergency
      pursuant to Section 6.9 (Payment Upon Unforeseeable Emergency) or change the
      timing and form of payment pursuant to Section 6.6 (Changes in Time and Form
      of
      Distribution) applying the provisions of such Sections by substituting the
      term
“beneficiary” for “Participant” as the context requires,
      thereunder.

     

    6.9 Payment
      Upon Unforeseeable Emergency.

    

    (a) General.
      Notwithstanding
      any provision of the Plan to the contrary, if a Participant incurs an
      Unforeseeable Emergency, the Participant may elect to make a withdrawal from
      the
      Participant’s account (even after distribution of the Participants accounts has
      commenced pursuant to Section 6.2 (General Right to Receive Distribution).
      A
      withdrawal on account of Unforeseeable Emergency may be made if, as determined
      under regulations of the Secretary of the Treasury, the amounts withdrawn with
      respect to an emergency do not exceed the amounts necessary to satisfy such
      emergency plus amounts necessary to pay taxes reasonably anticipated as a result
      of the withdrawal, after taking into account the extent to which such hardship
      is or may be relieved:

    

    (1) through
      reimbursement or compensation by insurance or otherwise;

    

    (2) by
      liquidation of
      the Participant’s assets, to the extent the liquidation of such assets would not
      itself cause severe financial hardship; or

    

    (3) by
      cessation of
      deferrals under the Plan.

    

    (b) Information
      Required.
      A Participant who
      wishes to receive a distribution pursuant to this Section 6.9 shall apply for
      such distribution to the Plan Administrator and shall provide information to
      the
      Plan Administrator reasonably necessary to permit the Plan Administrator to
      determine whether an Unforeseeable Emergency exists and the amount of the
      distribution reasonably needed to satisfy the emergency need.

     

    6.10 Payment
      Upon Re-Employment.
      This Section 6.10
      shall apply to an individual who incurs a Separation from Service (at the time
      of such Separation from Service is a Participant), is subsequently re-employed
      by the Company or an Affiliate and as of the date of such re-employment is
      a
      Participant in the Plan by virtue of amounts remaining allocated to such
      Participants accounts.

    

    (a) Payments
      Not Commenced at Time of Re-Employment.
      If, as of the date
      of re-employment, payments pursuant to the Plan have not commenced,
      distributions shall be made in accordance with the then current election on
      file
      with the Plan Administrator subject to the other provisions of this Article
      VI.
      For purposes of this paragraph (a), the Participant’s previous Separation from
      Service shall be disregarded. If, pursuant to Section 3.2(d) (Timing of Deferral
      Elections - Deferral Elections Upon Re-Employment), a Participant elects to
      make
      deferrals following such re-employment, the provisions of this paragraph (a)
      shall apply to amounts deferred prior to and after such
      re-employment.

    

    (b) Payments
      Commenced at Time of Re-Employment.
      If, as of the date
      of re-employment, payments pursuant to the Plan have commenced, such payments
      shall continue in accordance with the distribution elections in effect
      immediately prior to such re-employment. If, pursuant to Section 3.2(d) (Timing
      of Deferral Elections - Deferral Elections Upon Re-Employment), a Participant
      elects to make deferrals following such re-employment, such post-re-employment
      deferrals shall be tracked separately and the amounts so deferred shall be
      subject to their own distribution elections pursuant to this Article
      VI.

     

    6.11 Withholding.
      All distributions
      will be subject to all applicable tax and withholding requirements.

     

    6.12 Ban
      on
      Acceleration of Benefits.
      Neither the time
      nor the schedule of any payment under the Plan may be accelerated except as
      permitted in regulations or other guidance issued by the Internal Revenue
      Service or the Department of the Treasury and as incorporated
      herein.

    

    ARTICLE
      VII

    SPIN-OFF
      FROM SEIP AND DEIP

    

    7.1 General.
      In response to the
      enactment of Section 409A of the Code and pursuant to transitional guidance
      issued by the Internal Revenue Service and the Department of Treasury, deferrals
      and matching credits under SEIP and DEIP have been frozen and all amounts
      deferred and vested in those plans prior to January 1, 2005 have been
“grandfathered” and thus are not subject to the requirements of Section 409A.
      The deferrals and matching credits made pursuant to SEIP and DEIP from January
      1, 2005 through March 25, 2007, (and the earnings/losses thereon) will be
      spun-off to the Plan as provided in this Article VII.

     

    7.2 Amounts
      Spun-Off.
      All amounts
      credited to participant accounts in SEIP and DEIP on or after January 1, 2005
      through March 25, 2007 and not fully distributed on or before April 1, 2007
      shall be spun-off and allocated to Plan accounts, and shall be invested, as
      provided in Section 7.3 (Allocation and Investment of SEIP and DEIP Amounts).
      The amounts deferred prior to January 1, 2005 shall be determined in accordance
      with Q&A-17 of I.R.S. Notice 2005-1, proposed and final regulations, and any
      other applicable guidance issued by the Internal Revenue Service or the
      Department of Treasury. 

     

    7.3 Allocation
      and Investment of SEIP and DEIP Amounts.
      Amounts
      spun-off
      from SEIP and DEIP shall be allocated to accounts under the Plan in accordance
      with this Section 7.3.

    

    (a) SEIP.
      Amounts deferred
      by participants under SEIP shall be allocated to the Participant’s Excess
      Deferral Account in the Plan. Matching credits made by the Company under SEIP
      shall be allocated to the Participant’s Excess Matching Credit Account in the
      Plan.

    

    (b) DEIP.
      Amounts deferred
      by participants under DEIP shall be allocated to the Participant’s Supplemental
      Deferral Account in the Plan. Matching credits made by the Company under DEIP
      shall be allocated to the Participant’s Supplemental Matching Credit Account in
      the Plan.

    

    (c) Investments.
      The amounts
      spun-off to the Plan in accordance with Section 7.2 (Amounts Spun-Off) shall
      be
      invested in accordance with Section 5.2(b)(2) (Investment Direction -
      Participant Directions - Spin-Off From SEIP and DEIP).

    7.4 Deferral
      Elections.
      Deferral elections
      made by participants in DEIP and SEIP for amounts deferred in 2007 on and after
      March 26, 2007 shall apply to the Plan as provided in this Section
      7.4.

    

    (a) SEIP.
      Elections to defer
      Eligible Pay in 2007 under SEIP shall be considered Excess Deferral elections
      pursuant to the Plan, provided such elections otherwise comply with Section
      409A
      of the Code and any transitional guidance issued by the Internal Revenue Service
      or the Department of Treasury. 

    

    (b) DEIP.
      Elections to defer
      Base Pay in 2007 and elections to defer Incentive Compensation paid in 2007
      for
      any performance periods ending between July 1, 2006 and December 31, 2006 under
      DEIP shall be considered Supplemental Deferral elections pursuant to the Plan,
      provided such elections otherwise comply with Section 409A of the Code and
      any
      transitional guidance issued by the Internal Revenue Service or the Department
      of Treasury.

    

    (c) Investments.
      The amounts
      deferred in accordance with this Section 7.4 (Deferral Elections) shall be
      invested in accordance with Section 5.2(b)(2) (Investment Direction -
      Participant Directions - Spin-Off From SEIP and DEIP).

     

    7.5 Distribution
      Elections.

    

    (a) Participants
      in Pay Status.
      The distribution
      elections made pursuant to SEIP and/or DEIP in good faith compliance with
      Section 409A by the Participants identified in Section 6.7(b)(2)(i) (Special
      Election Period - Application of Election Period - Participants to Whom Election
      Period Does Not Apply - Participants in Pay Status) shall continue to
      apply.

    

    (b) Other
      Participants.
      All other
      individuals whom become Participants by virtue of the spin-off described in
      this
      Article VII shall make elections regarding the timing and form of distributions
      in accordance with Section 6.7 (Special Election Period).

     

    7.6 Effective
      Date of Spin-Off.
      The spin-off
      described in this Article VII shall be effective as of 11:59:59 P.M. on
      March 25, 2007.

    

    

    ARTICLE
      VIII

    ADMINISTRATION
      OF THE PLAN

     

    8.1 General
      Powers and Duties.
      The following list
      of powers and duties is not intended to be exhaustive, and the Plan
      Administrator shall, in addition, exercise such other powers and perform such
      other duties as he may deem advisable in the administration of the Plan, unless
      such powers or duties are expressly assigned to another pursuant to the
      provisions of the Plan.

    

    (a) General.
      The Plan
      Administrator shall perform the duties and exercise the powers and discretion
      given to him in the Plan document and by applicable law and his decisions and
      actions shall be final and conclusive as to all persons affected thereby. The
      Company and the Adopting Affiliates shall furnish the Plan Administrator with
      all data and information that the Plan Administrator may reasonably require
      in
      order to perform his functions. The Plan Administrator may rely without question
      upon any such data or information.

    

    (b) Disputes.
      Any
      and all
      disputes that may arise involving Participants or beneficiaries shall be
      referred to the Plan Administrator and his decision shall be final. Furthermore,
      if any question arises as to the meaning, interpretation or application of
      any
      provisions of the Plan, the decision of the Plan Administrator shall be
      final.

     

    (c) Agents.
      The Plan
      Administrator may engage agents, including recordkeepers, to assist him and
      he
      may engage legal counsel who may be counsel for the Company. The Plan
      Administrator shall not be responsible for any action taken or omitted to be
      taken on the advice of such counsel, including written opinions or certificates
      of any agent, counsel, actuary or physician.

    

    (d) Insurance.
      At the Director’s
      request, the Company shall purchase liability insurance to cover the Director
      in
      his activities as the Plan Administrator.

    

    (e) Allocations.
      The Plan
      Administrator is given specific authority to allocate responsibilities to others
      and to revoke such allocations. When the Plan Administrator has allocated
      authority pursuant to this paragraph, the Plan Administrator is not to be liable
      for the acts or omissions of the party to whom such responsibility has been
      allocated.

    

    (f) Records.
      The Plan
      Administrator shall supervise the establishment and maintenance of records
      by
      its agents, the Company and each Adopting Affiliate containing all relevant
      data
      pertaining to any person affected hereby and his or her rights under the
      Plan.

    

    (g) Interpretations.
      The Plan
      Administrator, in his sole discretion, shall interpret and construe the
      provisions of the Plan (and any underlying documents or policies).

    

    (h) Electronic
      Administration.
      The Plan
      Administrator shall have the authority to employ alternative means (including,
      but not limited to, electronic, internet, intranet, voice response or
      telephonic) by which Participants may submit elections, directions and forms
      required for participation in, and the administration of, the Plan. If the
      Plan
      Administrator chooses to use these alternative means, any elections, directions
      or forms submitted in accordance with the rules and procedures promulgated
      by
      the Plan Administrator will be deemed to satisfy any provision of the Plan
      calling for the submission of a written election, direction or
      form.

    

    (i) Accounts.
      The Plan
      Administrator shall combine the various accounts of a Participant if he deems
      such action appropriate. Furthermore, the Plan Administrator shall divide a
      Participant’s accounts into sub-accounts if he deems such action
      appropriate.

    

    (j) Delegation.
      The Plan
      Administrator may delegate his authority hereunder, in whole or in part, in
      his
      sole and absolute discretion.

     

    8.2 Claims
      Procedures.
      Benefit claims
      under the Plan shall be resolved in accordance with uniform and
      nondiscriminatory procedures adopted by the Plan Administrator in accordance
      with Section 503 of ERISA.

    

    

    ARTICLE
      IX

    AMENDMENT

     

    9.1 Amendment.
      The Company shall
      have the right at any time to amend, in whole or in part, any or all of the
      provisions of this Plan by action of the Board of Directors of the Company;
      provided, however, if the amendment does not constitute a reallocation of
      fiduciary duties among those designated to act under the Plan or an allocation
      of fiduciary duties to committees and/or persons not previously designated
      to
      act under the Plan, then the Company’s Vice President, Human Services Division,
      shall have the authority to amend the Plan, acting in consultation with the
      Company’s Chairman of the Board and the appropriate Group President(s) of the
      Company (or in consultation with the full Board of Directors if the Chairman
      of
      the Board deems it necessary and appropriate). The Company’s Vice President,
      Human Services Division, may designate any other officer(s) of the Company
      as
      having authority to amend the Plan in the Vice President’s absence, which
      officer shall also act in consultation with the Company’s Chairman of the Board
      and the appropriate Group President(s) of the Company (or in consultation with
      the full Board of Directors if the Chairman of the Board deems it necessary
      and
      appropriate).

     

    9.2 Effect
      of Amendment.
      Any amendment of
      the Plan shall not directly or indirectly reduce the balance of any Plan account
      as of the effective date of such amendment.

     

    9.3 Termination.
      The Company
      expressly reserves the right to terminate the Plan. In the event of termination,
      the Company shall specify whether termination will change the time at which
      distributions are made; provided that any acceleration of a distribution is
      consistent with Section 409A of the Code. In the absence of such
      specification, the timing of distributions shall be unaffected by
      termination.

    

    

    ARTICLE
      X

    GENERAL
      PROVISIONS

     

    10.1 Participant’s
      Rights Unsecured.
      The Plan at all
      times shall be entirely unfunded and no provision shall at any time be made
      with
      respect to segregating any assets of the Company for payment of any
      distributions hereunder. The right of a Participant or his or her designated
      beneficiary to receive a distribution hereunder shall be an unsecured claim
      against the general assets of the Company, and neither the Participant nor
      a
      designated beneficiary shall have any rights in or against any specific assets
      of the Company. All amounts credited to a Participant’s accounts hereunder shall
      constitute general assets of the Company and may be disposed of by the Company
      at such time and for such purposes as it may deem appropriate. Nothing in this
      Section shall preclude the Company from establishing a “Rabbi Trust,” but the
      assets in the Rabbi Trust must be available to pay the claims of the Company’s
      general creditors in the event of the Company’s insolvency.

     

    10.2 No
      Guaranty of Benefits.
      Nothing contained
      in the Plan shall constitute a guaranty by the Company or any other person
      or
      entity that the assets of the Company will be sufficient to pay any benefit
      hereunder.

     

    10.3 No
      Enlargement of Employee Rights.
      No Participant
      shall have any right to receive a distribution from the Plan except in
      accordance with the terms of the Plan. Establishment of the Plan shall not
      be
      construed to give any Participant the right to be retained in the service of
      the
      Company or an Adopting Affiliate.

     

    10.4 Section
      409A Compliance.
      The Company
      intends that the Plan meet the requirements of Section 409A of the Code and
      the
      guidance issued thereunder. The Plan shall be administered, construed and
      interpreted in a manner consistent with that intention.

     

    10.5 Spendthrift
      Provision.
      No interest of any
      person or entity in, or right to receive a distribution under, the Plan shall
      be
      subject in any manner to sale, transfer, assignment, pledge, attachment,
      garnishment, or other alienation or encumbrance of any kind; nor shall any
      such
      interest or right to receive a distribution be taken, either voluntarily or
      involuntarily, for the satisfaction of the debts of, or other obligations or
      claims against, such person or entity, including claims in bankruptcy
      proceedings. This Section shall not preclude arrangements for the withholding
      of
      taxes from deferrals, credits, or benefit payments, arrangements for the
      recovery of benefit overpayments, arrangements for the transfer of benefit
      rights to another plan, or arrangements for direct deposit of benefit payments
      to an account in a bank, savings and loan association or credit union (provided
      that such arrangement is not part of an arrangement constituting an assignment
      or alienation).

     

    10.6 Domestic
      Relations Orders.
      Notwithstanding
      any provision of the Plan to the contrary, and to the extent permitted by law,
      a
      Participant’s accounts may be assigned or alienated pursuant to a “Domestic
      Relations Order” (as such term is defined in Section 414(p)(1)(B) of the Code),
      subject to such uniform rules and procedures as may be adopted by the Plan
      Administrator from time to time. Any amount subject to a Domestic Relations
      Order shall be distributed as soon as practicable.

     

    10.7 Incapacity
      of Recipient.
      If the Plan
      Administrator is served with a court order holding that a person entitled to
      a
      distribution under the Plan is incapable of personally receiving and giving
      a
      valid receipt for such distribution, the Plan Administrator shall postpone
      payment until such time as a claim therefore shall have been made by a duly
      appointed guardian or other legal representative of such person. The Plan
      Administrator is under no obligation to inquire or investigate as to the
      competency of any person entitled to a distribution. Any payment to an appointed
      guardian or other legal representative under this Section shall be a payment
      for
      the account of the incapacitated person and a complete discharge of any
      liability of the Company and the Plan therefore.

     

    10.8 Successors.
      The Plan shall be
      binding upon the successors and assigns of the Company and upon the heirs,
      beneficiaries and personal representatives of the individuals who become
      Participants hereunder.

     

    10.9 Limitations
      on Liability.
      Notwithstanding
      any of the preceding provisions of the Plan, neither the Plan Administrator,
      the
      Company, nor any individual acting as the Plan Administrator’s, or the Company’s
      employee, agent, or representative shall be liable to any Participant, former
      Participant, beneficiary or other person for any claim, loss, liability or
      expense incurred in connection with the Plan.

     

    10.10 Conflicts.
      If any person
      holds a position under the Plan through which he or she is charged with making
      a
      decision about the administration of his or her own (or any immediate family
      member’s) Plan participation, including, without limitation, decisions regarding
      eligibility, or account valuation, or the administration of his or her Plan
      investments, then such person shall be recused and the decision shall be made
      by
      the Plan Administrator. If a decision is required regarding the administration
      of the Plan Administrator’s Plan participation, including without limitation,
      decisions regarding eligibility, or account valuation, or the administration
      of
      his or her Plan investments, such decision shall be made by the Company’s Vice
      President, Human Services Division. Nothing in this Section 10.10 shall be
      construed to limit a Participant’s or the Plan Administrator’s ability to make
      decisions or elections with regard to his or her participation in the Plan
      in
      the same manner as other Participants.

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