Document:

Exhibit

Exhibit 10.27

AMENDMENT NO. 3
TO THE
EDWARDS LIFESCIENCES TECHNOLOGY SARL 
RETIREMENT SAVINGS PLAN

The Edwards Lifesciences Technology Sarl Retirement Savings Plan (the “Plan”) effective January 1, 2011, as amended by Amendment No. 1 executed on June 25, 2013, and Amendment No. 2 executed on February 24, 2017, is hereby further amended as described below, pursuant to the authority set forth in Section 10.1 of the Plan, by the Edwards Lifesciences Corporation Administrative and Investment Committee (the “Committee”): 

1.  Effective January 1, 2017, Article VI, Section 6.6(e) is hereby amended in its entirety and replaced with the following: 

(e)  Company Common Stock Fund Trading Restrictions.

(i)  Purchases and sales of an interest in the Company Common Stock Fund other than pursuant to a Participant’s periodic salary reduction investment election are subject to the limitations imposed by the Company’s insider trading policy.  Those Participants who are deemed to be Section 16(b) officers may have additional restrictions on trading within the Company Common Stock Fund.

(ii)  Effective January 1, 2018, Participants are not permitted to elect to invest more than 50% of their ongoing periodic salary deferral investment election (including corresponding Employer Matching Contribution), Discretionary Profit Sharing Contributions and Transition Contributions in the Company Common Stock Fund.  The percentage of such election in excess of 50% shall be redirected and invested in the Plan’s default investment option based on such Participant’s age as of the date of the election.

(iii)  Effective January 1, 2018, a Participant will not be permitted to invest in the Company Common Stock Fund following a trade of an investment option offered in the Plan if at the time of the proposed investment in the Company Common Stock Fund the value of such Participant’s investment in the Company Common Stock Fund exceeds 50% of the value of his Plan Accounts.”

2.  Effective September 20, 2017, Article VII, Section 7.9 is hereby amended by inserting the following as a new paragraph (c) and renaming the current paragraph (c) as paragraph (d) as follows: 

		
	(c) 
	Hurricane Maria Relief Measures adopted pursuant to the Puerto Rico Treasury Department Administrative Determination No. 17-29 

(i)Applicable Rules:  The Eligible Individual shall complete an application for a distribution due to an extreme economic hardship in the form of a total lump sum or partial payment in cash no later than June 10, 2018 to cover Eligible Expenses. The maximum amount that may be requested for Eligible Expenses shall be $100,000. The first Ten Thousand Dollars ($10,000) distributed as an Eligible Distribution shall be exempt from the payment of Puerto Rico income taxes. Any amount that exceeds Ten Thousand Dollars ($10,000) shall be subject to a tax rate of Ten Percent (10%), which amount shall be withheld at source upon payment of the Eligible Distribution to the Eligible Individual. 

More than one (1) Eligible Distribution may be requested by an Eligible Individual during the Eligibility Period not to exceed One Hundred Thousand Dollars ($100,000) in total. In addition to completing the application, the Eligible Individual must submit, by personal delivery, mail or electronically, to the Company a sworn statement that includes the following information: 

1.Name and mailing address of the Eligible Individual;

2.Physical address of the principal residence of the Eligible Individual as of the date of the request for an Eligible Distribution;

3.A certification that the:

		
	•
	Eligible Individual is a resident of Puerto Rico and will continue to be a resident of Puerto Rico in 2017 and 2018;

		
	•
	Eligible Distribution requested does not exceed the limit of $100,000, and,

		
	•
	Eligible Distribution will be used to cover

		
	▪
	Losses resulting from Hurricane Maria;

		
	▪
	Extraordinary expenses incurred to cover basic needs after Hurricane Maria; or

		
	▪
	To compensate for unearned income after Hurricane Maria

		
	•
	Eligible Individual has not received Eligible Distributions from other retirement plans qualified under section 1081.01 of the Puerto Rico Internal Revenue Code of 2011, as amended (the “PR Code”). The date and amount of any Eligible Distribution previously received must be included;

		
	•
	Eligible Individual has not received Eligible Distributions exempt from income tax withholding.  The date and amount of any Eligible Distributions exempt from income tax withholding must be included; and

		
	•
	Eligible Individual assumes responsibility for the payment of any tax on the Eligible Distribution in the event the payment is disqualified.

The Twelve (12) month suspension period on employee contributions generally applicable after a hardship withdrawal shall not apply. Therefore, an Eligible Individual may receive an Eligible Distribution from the Plan without having to reduce or halt contributions into the Plan.
 
		
	(ii)
	Definitions: 

“Eligible Individual” means a Participant who is considered a resident of Puerto Rico during the taxable years 2017 and 2018, as defined in PR Code Section 1010.01(a)(30).

“Eligible Expenses” mean all expenses incurred by a Participant or his or her spouse, descendants (e.g., children) or ascendants (e.g., parents) to cover the (a) losses or damages caused by Hurricane Maria in Puerto Rico, and, (b) extraordinary and unforeseeable expenses to cover basic needs after Hurricane Maria.  Eligible Expenses include, but are not limited to, expenses incurred during the recovery period after Hurricane Maria for the repair of damages to a residence or motor vehicle, medical expenses, replacement or repair of personal property, purchase of food and fuel, purchase and/or repair of power generators or lodging and food expenses resulting from the total or partial destruction of the principal residence caused by Hurricane Maria.  A detailed list of the expenses or losses incurred because of Hurricane Maria is not required. 

“Eligible Distributions” mean payments or cash distributions made from the Plan during the period between September 20, 2017 to June 30, 2018 that have been requested by an Eligible Individual to cover Eligible Expenses. Annuities or periodic payments shall not qualify as Eligible Distributions. 

“Eligibility Period” means the period between September 20, 2017 to June 30, 2018.  Distributions must have occurred within the Eligibility Period to qualify as an Eligible Distribution. Distributions paid after the Eligibility Period will not qualify as an Eligible Distribution even if the process commenced before the end of such Eligible Period. Notwithstanding the foregoing, Eligible Expenses may be incurred after the Eligibility Period ends. 

(d)    Any application for a distribution under this Section will be deemed to be a consent by the Participant to the distribution.

IN WITNESS WHEREOF, the Committee has caused this Amendment No. 3 to be executed by an authorized representative on the 14th day of February of 2018.

EDWARDS LIFESCIENCES CORPORATION
ADMINISTRATIVE AND INVESTMENT COMMITTEE

By:     /s/ Christine Z. McCauley                               
Christine Z. McCauley, ChairpersonExhibit

Exhibit 10.33

Amendment No. 5
to the Edwards Lifesciences Corporation 401(k)
Savings and Investment Plan
(Effective January 1, 2016)

The Edwards Lifesciences Corporation 401(k) Savings and Investment Plan as amended and restated as of January 1, 2016 ("Plan") is amended effective August 10, 2017, unless specified otherwise:

1.     Article II is amended by the addition of a new defined term as Section 2.20 and all defined terms starting at the original Section 2.20 shall be renumbered.  The new Section 2.20 shall read as follows: 

“2.20  “Encore Employee” means an Employee who has been formally designated as such by the Employer regardless of the number of hours scheduled to work.”
2.     Article III is amended by the addition of a new Section 3.6 which reads as follows: 

 “3.6    Encore Employees. Encore Employees who due to their scheduled work hours become Part-Time Employees shall not be eligible for any contribution other than the right to elect to make a Pay Deferral Contribution.”
IN WITNESS WHEREOF, a duly authorized officer of the Company and a member of the Administrative and Investment Committee has caused this Plan to be executed on the 27th day of October, 2017.

EDWARDS LIFESCIENCES
CORPORATION ADMINISTRATIVE
AND INVESTMENT COMMITTEE

By: /s/ Christine Z. McCauley                               
       Christine Z. McCauley, Chairperson
       Administrative and Investment CommitteeExhibit

Exhibit 10.34
Amendment No. 6
to the
Edwards Lifesciences Corporation
401(k) Savings and Investment Plan
(Restated effective January 1, 2016)

The Restated Edwards Lifesciences Corporation 401(k) Savings and Investment Plan, effective January 1, 2016, as amended by Amendment No. 1 executed on May 2, 2016, Amendment No. 2 executed on December 19, 2016, Amendment No. 3 executed on February 24, 2017, Amendment No. 4 executed on February 24, 2017, and Amendment No. 5 executed on October 27, 2017 (the “Plan”) is hereby further amended effective December 2, 2017 as follows:

		
	1.
	Article II, Section 2.44 is hereby amended in its entirety as follows:

2.44 "Year of Vesting Service" or "Vesting Service" means the period credited to an Employee for purposes of determining the extent to which the Employee is vested in his Employer Matching Account under the vesting schedule set forth in Section 7.2. Under the Plan, an Employee is credited with a Year of Vesting Service if the Employee completes at least 1,000 Hours of Service during any Plan Year. An Employee's period of service with a corporation that becomes a Commonly Controlled Entity of an Employer shall be taken into account for purposes of this Section if the Employee is employed on the date the corporation becomes a Commonly Controlled Entity. An individual who became an Employee on December 2, 2017 who immediately prior to such date was a co-employee of Harpoon Medical, Inc. and Omni Resource, Inc. shall have their service with these organizations taken into account for purposes of this Section 2.44.  Credit shall be given at the rate of 45 Hours of Service for each week during such period (but not to exceed 1,000 Hours of Service for any twelve month period). If an Employee is credited with at least one Year of Vesting Service, he shall never lose such service regardless of when he returns to employment as an Employee. Notwithstanding the foregoing, an individual (i) who immediately prior to the Effective Date was employed by Baxter or a Commonly Controlled Entity of Baxter and (ii) who becomes an Eligible Employee on the Effective Date shall be credited with the number of Years of Vesting Services such individual earned while employed with Baxter or a Commonly Controlled Entity of Baxter.

		
	2.
	Article III, Section 3.1 is hereby amended in its entirety as follows:

3.1     Participation.  Each Prior Plan Participant shall become a Participant on the Effective Date. Each other Eligible Employee shall become a Participant as of the Entry Date coincident with or immediately following the Participant’s satisfaction of the applicable eligibility service requirement as described in the next two sentences. An Employee who is not a Part-Time Employee shall satisfy the eligibility service requirement on the thirty-first (31st) day of employment. An Employee who is a Part-Time Employee shall satisfy the eligibility service requirement at the end of the first twelve-month period beginning on the date of the Employee’s employment, or beginning on any subsequent January 1, during which the Employee completes 1,000 or more Hours of Service during such twelve-month period.  Notwithstanding anything to the contrary, an individual who became an Employee on December 2, 2017, who immediately prior to such date was a co-employee of Harpoon Medical, Inc. and Omni Resource, Inc. shall be eligible to become a participant on such date.

IN WITNESS WHEREOF, the Edwards Lifesciences Corporation Administrative and Investment Committee has caused this Amendment No. 6 to be executed by an authorized representative.

EDWARDS LIFESCIENCES CORPORATION
ADMINISTRATIVE AND INVESTMENT COMMITTEE

By:     /s/ Christine Z. McCauley                               
Christine Z. McCauley, Chairperson

Date:    December 19, 2017

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00279-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00279-of-00352.parquet"}], [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00279-of-00352.parquet"}]]