Document:

Retirement Plan for Former Non-Unionized Employees

 Exhibit 4.9 
 KRAFT CANADA INC. RETIREMENT PLAN FOR 
 FORMER NON-UNIONIZED EMPLOYEES OF
NABOB FOODS LIMITED 
 AMENDED AND RESTATED AS OF JANUARY 1, 1995 

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	i.

  

 TABLE OF CONTENTS 

 

					
	 	  	PAGE	 
	 ARTICLE 1—INTRODUCTION
	  	 	1	  
	 ARTICLE 2—CONSTRUCTION, INTERPRETATION AND DEFINITIONS
	  	 	2	  
	 ARTICLE 3—MEMBERSHIP
	  	 	7	  
	 ARTICLE 4—SERVICE
	  	 	8	  
	 ARTICLE 5—REQUIRED CONTRIBUTIONS
	  	 	12	  
	 ARTICLE 6—INTEREST CREDITS
	  	 	14	  
	 ARTICLE 7—RETIREMENT DATES
	  	 	15	  
	 ARTICLE 8—RETIREMENT INCOME FORMULA
	  	 	16	  
	 ARTICLE 9—AMOUNT OF RETIREMENT INCOME
	  	 	17	  
	 ARTICLE 10—PAYMENT OF RETIREMENT BENEFITS
	  	 	20	  
	 ARTICLE 11—DEATH BENEFITS
	  	 	23	  
	 ARTICLE 12—TERMINATION OF EMPLOYMENT
	  	 	26	  
	 ARTICLE 13—DISABILITY
	  	 	28	  
	 ARTICLE 14—TRANSFERS
	  	 	29	  
	 ARTICLE 15—CONTRIBUTIONS AND FUNDING
	  	 	32	  
	 ARTICLE 16—PROTECTION OF BENEFITS
	  	 	35	  
	 ARTICLE 17—AMENDMENT OR DISCONTINUANCE
	  	 	36	  
	 ARTICLE 18—DISCLOSURE
	  	 	39	  
	 ARTICLE 19—ADMINISTRATION
	  	 	41	  

  

			
	 SCHEDULE A
	 	PRIOR PENSIONS AND CREDITED PAST SERVICE
		
	 APPENDIX A
	 	PROVINCIAL PROVISIONS
		
	 APPENDIX B
	 	GROUP RETIREMENT SAVINGS PLAN
		
	 APPENDIX C
	 	RETROACTIVITY

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
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 Article 1—Introduction 

 

	1.01	This document constitutes the Kraft Canada Inc. Retirement Plan for Former Non-Unionized Employees of Nabob Foods Limited (the “Plan”) which is the
continuation of the Nabob Foods Limited Pension Plan (the “Prior Plan”). The Prior Plan is amended and restated herein as of January 1, 1995. This document replaces the Prior Plan’s provisions which were in force prior to
January 1, 1995. The main purposes of this restatement are: 

  

	 	(a)	to comply with Revenue Rules and to clarify certain provisions of the Plan for greater certainty in its administration; 

 

	 	(b)	to reflect new provisions of the Plan effective January 1, 1995; 

  

	 	(c)	to reflect the change in the name of the Plan sponsor. 

  

	1.02	The primary purpose of the Plan is to provide retirement income and related benefits for eligible Employees who are employed on and after the Effective Date. It has
amended and restated the Prior Plan as of January 1, 1995 with respect to eligible salaried employees and, as such, the Plan has incorporated and preserved the entitlements and benefits accrued prior to January 1, 1995 under the Prior
Plan. All assets accumulated under the Prior Plan were therefore consolidated in the Fund established for the Plan, and all liabilities under the Prior Plan are correspondingly assumed under the terms of the Plan. 

 

	1.03	Except as may be specifically provided in the other provisions of the Plan and, in particular, in Appendix C, the Plan as contained herein shall be effective from
January 1, 1995 and shall be applicable to Members who are in the employment of the Company on or after January 1, 1995. Benefits in respect of a Member whose employment ceased prior to January 1, 1995 shall be determined in
accordance with the terms of the Prior Plan at the time of such cessation of employment except as required by Applicable Pension Laws and Revenue Rules, and as specifically provided herein. 

 

	1.04	The Plan is intended to be a pension plan accepted for registration under Revenue Rules and Applicable Pension Laws. The Plan shall be designed, written and
administered to comply with the registration requirements under Revenue Rules and Applicable Pension Laws. If the Plan fails to comply with such requirements, the Company may in its absolute discretion amend the Plan to comply with such requirements
or terminate the Plan. 

 Any amendment to the Plan is conditional upon acceptance for registration under both
Revenue Rules and Applicable Pension Laws, and may be modified or withdrawn by the Company, in its sole and absolute discretion, if the amendment is not accepted for registration under either Applicable Pension Laws or Revenue Rules. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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 Article 2—Construction, Interpretation and Definitions 

Construction and Interpretation 
  

	2.01	The masculine pronoun wherever used herein shall include the feminine pronoun where applicable, and the singular shall include the plural and vice versa, as the context
shall require. References to a subparagraph, paragraph, Section, Article, Schedule or Appendix mean a subparagraph, paragraph, Section, Article, Schedule or Appendix in the Plan. 

 

	2.02	The Plan and all the rights and obligations hereunder shall be construed, governed and administered in accordance with Revenue Rules and the laws of the Province of
British Columbia, except for those rights and obligations which are solely within the jurisdiction of Canada or another province. 

  

	2.03	All monetary references in the Plan are to be construed as being expressed in terms of the lawful currency of Canada. 

 

	2.04	If any provision of the Plan or part thereof is determined to be void or unenforceable in whole or in part, such determination shall not affect the validity or
enforcement of any other provision or part thereof. 

  

	2.05	Headings wherever used herein are for reference purposes only, and do not limit or extend the meaning of any of the Plant’s provisions. 

Definitions 
 In the Plan, unless the
context clearly indicates otherwise, the following terms shall have the following meanings: 
  

	2.06	“Actuarial(ly) Equivalent” means a benefit of equivalent value but of different form of payment to a specified benefit, as determined on a basis of
calculation adopted by the Company on the advice of the Actuary and in effect on the date such determination is being made, provided that such basis is in accordance with Applicable Pension Laws and Revenue Rules. Notwithstanding the foregoing, the
Company may adopt a basis that eases administration of the Plan, including the use of unisex factors, provided that such basis is not precluded by Applicable Pension Laws or Revenue Rules. 

 

	2.07	“Actuary” means an individual from time to time appointed by the Company to carry out actuarial valuations and provide such actuarial advice and services as
may be required from time to time for the purposes of the Plan. The Actuary shall at all times be a person who is a Fellow of the Canadian Institute of Actuaries. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	2.08	“Administrator” means the entity responsible for administering the Plan in accordance with Section 19.01. 

 

	2.09	“Applicable Pension Laws” means the Pension Benefits Standards Act (British Columbia) and any regulation pursuant thereto and any amendments or substitutes
therefor as well as any similar statute applicable in a particular circumstance and any regulation pursuant thereto adopted by the federal or any provincial government. 

 

	2.10	“Beneficiary” means that person last designated by the Member, pursuant to Section 11.05, to receive any benefit payable to a Beneficiary under the Plan
in the event of the death of the Member. 

  

	2.11	“Board” means the Board of Directors of the Company. 

  

	2.12	“Company” means Kraft Canada Inc. and any successor corporation, whether by amalgamation, merger or otherwise. Prior to January 1, 1995,
“Company’ means Kraft General Foods Canada Inc. and prior to August 31, 1993, Nabob Foods Limited. 

  

	2.13	“Continuous Service” means the service of a Member as defined in Section 4.01. 

 

	2.14	“Contributory Service” means the number of years (counting completed days as fractions thereof) in that part of the Member’s Continuous Service on or
after January 1, 1995 during which he made contributions under the Plan. 

  

	2.15	“Credited Past Service” means the number of years of service prior to January 1, 1995 which was credited to the Member under the Prior Plan, as set out
in Schedule A. 

  

	2.16	“Credited Service” means the service of a Member as defined in Section 4.02 and subject to the adjustments, exclusions and inclusions specified in
Section 4.03. 

  

	2.17	“Date of Determination” means the date as of which a benefit is to be calculated under the Plan, as specified in each relevant Section, and being one of:

  

	 	(a)	a Member’s Retirement Date; 

  

	 	(b)	a Member’s date of termination of employment; 

  

	 	(c)	a Member’s date of death; and 

  

	 	(d)	the date of amendment or discontinuance of the Plan or the date of consolidation or merger of the Plan with another plan. 

 

	2.18	“Early Retirement Date” means the date of a Member’s actual retirement determined in accordance with Section 7.02. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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	2.19	(a) “Earnings” means the amount of remuneration received from the Company including overtime pay, bonuses and premium pay, but excluding prizes or awards in
cash or otherwise. 

  

	 	(b)	“Best Average Earnings” on any Date of Determination means the annual average of his Earnings in the thirty-six (36) consecutive calendar months of
employment immediately preceding the Date of Determination or, if higher, in the three (3) calendar years of highest Earnings of the last ten (10) calendar years of employment immediately preceding the Date of Determination or, where the
Member’s Continuous Service is less than thirty-six (36) consecutive months, the annual average of his Earnings during his period of Continuous Service; 

 provided that, for a part-time Employee, the average is computed by using the equivalent full-time service performed during the averaging period. 

 

	2.20	“Effective Date” means August 15, 1976. 

  

	2.21	“Employee” means a person who is in regular employment with the Company, and who is considered to be paid on a salaried basis, as determined by the Company,
but shall not include any employee hired or transferred in a salaried position on or after January 1, 1995 or any person who is actively participating in another pension plan of the Company. 

 

	2.22	“Fund” means the fund established for the purposes of the Plan, the assets of which are hold by a Funding Agency under a Funding Agreement.

  

	2.23	“Funding Agency” means a trust or insurance company or any group of individual trustees as eligible under Applicable Pension Laws designated by the Company
and holding the whole or a portion of the assets of the Fund at any time pursuant to the terms of a Funding Agreement. 

  

	2.24	“Funding Agreement” means any written agreement in force between the Company and any Funding Agency. 

 

	2.25	“Interest” means the amount of money credited to Required Contributions in accordance with Article 6. 

 

	2.26	“Long-Term Disability” means a physical or mental impairment, as certified in writing by a qualified licensed medical doctor, which: 

 

	 	(a)	meets the qualification criteria for receipt of benefits under the Company’s long-term disability income plan; and 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	 	(b)	prevents the Member from performing: 

  

	 	(i)	during the first two (2) years the impairment satisfies the requirement set out in paragraph (a), the duties of employment in which the Member was engaged before
the commencement of the impairment; and 

  

	 	(ii)	thereafter, the duties of a job related to the Member’s skills and experience. 

 

	2.27	“Member” means an Employee who has joined the Plan in accordance with Article 3 and who remains contingently or absolutely entitled to a retirement income
under the Plan. 

  

	2.28	“Normal Retirement Date” means the date specified in Section 7.01. 

 

	2.29	“Plan” means the Kraft Canada Inc. Retirement Plan for Former Non-Unionized Employees of Nabob Foods Limited set forth in this document and includes any
amendments which are from time to time made hereto. 

  

	2.30	“Plan Year” means a calendar year beginning on January 1 and ending on December 31. 

 

	2.31	“Postponed Retirement Date” means the date specified in Section 7.03. 

 

	2.32	“Prior Pension” means the pension, as set out in Schedule A, that the Member accumulated under the Prior Plan as of December 31, 1994.

  

	2.33	“Prior Plan” means The Nabob Foods Limited Pension Plan, as amended to August 31, 1993. 

 

	2.34	“Province of Employment” means, where an Employee reports for work at an establishment of the Company, the province in which such an establishment is located.
Where an Employee is not required to report for work at an establishment of the Company or where he is required to report for work at more than one (1) establishment of the Company located in different provinces, “Province of
Employment” means the province in which is located the establishment of the Company from which the Employee’s remuneration is paid. 

  

	2.35	“Required Contributions” means contributions which the Member is required to make to the Plan in accordance with Article 5. 

 

	2.36	“Retirement Date” means the Early, Normal or Postponed Retirement Date on which a Member actually retires or is deemed to retire. 

 

	2.37	“Revenue Rules” means the provisions of the Income Tax Act (Canada) and any applicable provincial income tax act, and any relevant regulations thereto, as
they may be amended from time to time, pertaining to pension plans or funds registered under the Income Tax Act (Canada) as they are applicable to the Plan. 

 

	2.38	“Spouse” means the person specified in the appropriate Schedule of Appendix A. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	2.39  (a)	“YMPE” means, for any period during which an Employee is a contributor to the Canada Pension Plan, the Year’s Maximum Pensionable Earnings established
each year under the Canada Pension Plan as amended from time to time and, for any period during which an Employee is a contributor to the Quebec Pension Plan, the Year’s Maximum Pensionable Earnings established each year under the Quebec
Pension Plan as amended from time to time. 

  

	 	(b)	“YMPE Average” on any Date of Determination means the annual average of the YMPE in the thirty-six (36) calendar months immediately preceding the Date of
Determination or, where the Member’s Continuous Service is less than thirty-six (36) months, the annual average of the YMPE in the calendar months immediately preceding the Date of Determination during which he accrued Continuous Service.

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	Page 7

  

 Article 3—Membership 

 

	3.01	Eligibility For Membership 

Each person who was a member of the Prior Plan on December 31, 1994 shall automatically remain a Member as of January 1, 1995.
No other person shall be eligible to be a Member of the Plan. 
  

	3.02	Not a Contract of Employment 

 Nothing herein contained shall be deemed to give any Employee the right to be retained in the service of the Company or to interfere with the rights of the Company to discharge or lay off any Employee at
any time and to treat him without regard to the effect which such treatment might have upon him as a Member. 
  

	3.03	No Discontinuance of Membership 

 While a Member remains in employment with the Company and the Company continues to participate in the Plan, the Member may not discontinue active membership in the Plan. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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 Article 4—Service 

 

	4.01	Continuous Service 

  

	 	(a)	Continuous Service means the period of uninterrupted employment of a Member with the Company, beginning with the date on which the Member was last hired by the Company,
and ending on the earliest of: 

  

	 	(i)	the Member’s no longer being employed by the Company or any other corporation associated with the Company; 

 

	 	(ii)	the Member’s death; 

  

	 	(iii)	the Member’s Retirement Date; 

  

	 	(iv)	the discontinuance of the Plan without immediate substitution of a successor employees’ pension plan. 

For Members who were employed with the Company on August 14, 1976, the period of employment with Kelly Douglas and Company Limited
shall be included. 
  

	 	(b)	The following shall not constitute interruption of employment: 

  

	 	(i)	discharge, if rehired within ninety (90) days from the date of such discharge; 

 

	 	(ii)	dismissal or separation due to permanent shutdown of a plant, department or subdivision thereof, if rehired within one (1) year from the date of such dismissal or
separation; 

  

	 	(iii)	lay-off provided that the Member does not elect to receive benefits in accordance with Article 9 or Article 12 and the period of lay-off does not exceed one
(1) year; 

  

	 	(iv)	failure to report for work at the termination of a leave of absence or an extension thereof, with excuse by the Company; 

 

	 	(v)	leave of absence for such period as may be duly authorized by the Company, including leave on account of sickness, accident, disability, maternity or parenting,
provided that such leave does not exceed two (2) years; 

  

	 	(vi)	absence for more than two (2) years due to physical disability and such absence is due to a Long-Term Disability incurred while an Employee;

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	 	(vii)	in the event of a national emergency, the Member’s joining the Canadian armed forces or engaging full-time in national service work for Canada.

 To the extent, however, that periods are included in Credited Service by virtue of paragraph 4.03(c), then such
periods shall also be included in Continuous Service. 
  

	4.02	Credited Service 

Credited Service with respect to a Member means the sum of his Credited Past Service and his Contributory Service. 

 

	4.03	Exclusions, Inclusions and Adjustments of Credited Service 

 Notwithstanding Section 4.02, Credited Service is subject to the following exclusions, inclusions and adjustments. 
  

	 	(a)	Adjustments for Less-Than-Full-Time Work 

 With respect to any period of Continuous Service after December 31, 1994 during which the Member is not in full-time employment with the Company, Credited Service shall be computed on a pro rata
basis, taking into account the actual number of hours worked by the Member compared to the regular number of hours the Member would have worked had the Member been employed on a full-time basis; provided, however, that Credited Service accrued
during such period shall not exceed Credited Service the Member would have accrued had the Member been employed on a full-time basis. 
  

	 	(b)	Exclusions from Credited Service 

 Credited Service shall not include any period which would result in Credited Service exceeding: 
  

	 	(i)	thirty-five (35) years; less 

  

	 	(ii)	any period of service for which the Member has accrued and remains contingently or absolutely entitled to pension benefits under the terms of another pension plan of
the Company. 

  

	 	(c)	Special Inclusions in Credited Service 

 With respect to service on or after January 1, 1995, Credited Service shall include: 
  

	 	(i)	any period of Credited Service provided under Article 13; 

  

	 	(ii)	any period of lay-off, as described in subparagraph 4.01(b)(iii); 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	 	(iii)	any leave of absence on account of maternity or parenting as may be duly authorized by the Company, provided that such leave does not exceed two (2) years; and

  

	 	(iv)	any period of leave or military service, other than a period included under subparagraphs (iii) and (iv), during which: 

 

	 	(A)	the Member has no Earnings; 

  

	 	(B)	a legislation applicable to the Member requires that the Member be permitted to make the Plan contributions that would have been required had the Member been active at
work during such period; and 

  

	 	(C)	the Member elects to make the contributions specified in subparagraph (B). 

 For each period included in Credited Service as a result of subparagraphs (iii) and (iv), the number of hours worked by the Member during such period is deemed to equal the average of the hours
worked by the Member during the three (3) months preceding such period. 
 In no event, however, shall the total periods of
Credited Service included under subparagraphs (iii) and (iv), in respect of a Member, excluding those throughout which the Member suffers a physical or mental impairment, as certified in writing by a qualified licensed medical doctor, that
prevents the Member from performing the duties of employment in which the Member was engaged before the commencement of the impairment, exceed the sum of: 
  

	 	•	five (5) years; and 

  

	 	•	the number of months of parenting leaves, as defined in Revenue Rules, subject to a maximum of thirty-six (36) months of such parenting leaves and a maximum of
twelve (12) months for any one parenting leave, 

 such total limit being subject to further adjustment at
the sole discretion of the Company, as permitted under Revenue Rules, taking into account the Plan’s pension formula applicable to the Member. 
 In no event shall any period included in Credited Service under this paragraph (c) cause Credited Service to exceed the maximum period specified in paragraph (b). 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	4.04	Re-Employment 

  

	 	(a)	In the event that an Employee terminates employment with the Company other than by retirement and is subsequently re-employed with the Company, his periods of
Continuous Service shall be treated separately, and the second period shall be considered to start from the date of said subsequent re-employment for the purposes of the Plan, unless otherwise agreed in writing by the Company under specified
applicable conditions or required by Applicable Pension Laws, and as may be permitted under Revenue Rules. 

  

	 	(b)	In the event that an Employee who is receiving retirement income under the Plan is subsequently re-employed with the Company, the Employee’s retirement income
shall cease and such Employee shall accrue additional Continuous Service and Credited Service. 

 When the
employee retires on a subsequent Retirement Date, his total pension, payable from this subsequent Retirement Date, will be the initial amount of pension recalculated to take into account the additional Credited Service, Continuous Service, Earnings
and the applicable early retirement reduction factors. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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 Article 5—Required Contributions 

 

	5.01	Required Contributions 

  

	 	(a)	For service prior to January 1, 1995, no contributions are required to be made by the Member. 

 

	 	(b)	(For service on or after January 1, 1995, subject to Section 5.02, in each calendar year or portion thereof, each Member shall contribute to the Plan, by
regular payroll deduction, the sum of (i) and (ii): 

  

	 	(i)	two and one-half percent (21/2%) of that part of his Earnings which does not exceed the YMPE; and 

 

	 	(ii)	five percent (5%) of that part of his Earnings which exceeds the YMPE. 

 Such Required Contributions shall commence on the date of initial membership and shall cease upon the earliest of: 
  

	 	(iii)	the Member’s transfer to a category of employment in which the Member ceases to be an Employee; 

 

	 	(iv)	the Member’s termination of employment; 

  

	 	(v)	the Member’s Retirement Date; 

  

	 	(vi)	the Member’s death; 

  

	 	(vii)	the date of discontinuance of the Plan; and 

  

	 	(viii)	the date on which the Member’s Credited Service attains the maximum period specified in paragraph 4.03(b). 

 

	 	(c)	Such Required Contributions shall be paid into the Fund within the time limits specified in Applicable Pension Laws. 

 

	 	(d)	In no event, however, shall a Member’s Required Contributions in any calendar year exceed the sum of: 

 

	 	(i)	seventy percent (70%) of the Member’s pension credits under the Plan for the calendar year, as determined under Revenue Rules; and 

 

	 	(ii)	$1,000. 

  

			
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 Amended and Restated as of January 1,
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	5.02	Non-Contributing Members 

The Member shall not contribute to the Plan if the Member suffers a Long-Term Disability or does not receive Earnings while on lay-off or
other leave of absence. Upon the Member returning to work after a period of lay-off, leave of absence or Long-Term Disability, Required Contributions shall resume immediately. 

 

	5.03	Required Contributions during Leave of Absence 

 Notwithstanding Section 5.02, where legislation applicable to the Member requires that the Member be permitted to make Required Contributions to the Plan during such period of leave of absence, the
Member may elect to make the Required Contributions that he would have been required to make had he been in active employment during such period. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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 Article 6—Interest Credits 

 

	6.01	Compounding 

 Subject to
Applicable Pension Laws, Interest shall be credited to Required Contributions made during the calendar year based upon one-half (1/2) of the period for which the Member made Required Contributions. Interest shall be compounded annually at the
end of each Plan Year, with proportionate Interest up to the first day of the month in which the payment falls due or up to the Member’s Retirement Date, whichever shall first occur. 

 

	6.02	Rate of interest 

Interest credited to accumulated Required Contributions at the end of each Plan Year shall be at a rate equal to the average rate credited
on five year personal fixed term chartered bank deposits (CANSIM Series B14045) for the Plan Year, or such higher rate as may be required under Applicable Pension Laws. 
 For a Member who terminates during a Plan Year, Interest shall be credited during the year of termination at a rate equal to the average rate credited on five year personal fixed term chartered bank
deposits (CANSIM Series B14045) for the twelve (12) month period immediately preceding the Plan Year, or such higher rate as may be required under Applicable Pension Laws. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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 Article 7—Retirement Dates 

 

	7.01	Normal Retirement 

 The
Normal Retirement Date of a Member is the first (1st) day of the month next following or coincident with the attainment of age sixty-five (65). 
  

	7.02	Early Retirement 

 A
Member may retire prior to his Normal Retirement Date on the first (1st) day of any month following the date on which the Member attains age fifty-five (55). The date of the Member’s actual retirement in accordance with this paragraph
shall be his Early Retirement Date. 
  

	7.03	Postponed Retirement 

 If
a Member continues in the employ of the Company beyond Normal Retirement Date, he shall retire, or be deemed to have retired for the purposes of the Plan, not later than the first (1st) day of December of the calendar year during which the
Member attains age sixty-nine (69). The date of the Member’s actual or deemed retirement in accordance with this paragraph shall be his Postponed Retirement Date. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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 Article 8—Retirement Income Formula 

 

	8.01	The formulae shown in this Article are used in the calculation of the retirement income in respect of a Member, and the amount derived therefrom is the basis on which
the actual amount of retirement income will be determined in accordance with the applicable provisions of the Plan. 

 The annual amount of retirement income as of a Member’s Date of Determination shall be equal to the sum of: 
  

	 	(a)	the Prior Pension as set out for each Member of the Plan in Schedule A; and 

 

	 	(b)	the Formula Pension Credit as defined in Section 8.02. 

  

	8.02	Formula Pension Credit 

The Formula Pension Credit for a Member shall be an amount equal to: 

 

	 	(a)	one and one-tenth percent (1.1%) of that part of his Best Average Earnings which does not exceed the YMPE Average; plus 

 

	 	(b)	one and eighty-five hundredths percent (1.85%) of that part of his Best Average Earnings which exceeds the YMPE Average; 

all multiplied by his Credited Service on or after January 1, 1995. 

 

	8.03	Maximum Retirement Income 

Notwithstanding the foregoing provisions of this Article, the annual rate, at the Member’s Date of Determination, of the
Member’s retirement income under the foregoing provisions of this Article in respect of his Credited Service, shall not exceed the product of (a) and (b) as follows: 

 

	 	(a)	the lesser of 

  

	 	(i)	two percent (2%) of the Member’s Best Average Earnings; and 

  

	 	(ii)	$1,722.22 or such other higher amount that may be acceptable for such purposes under Revenue Rules at the Date of Determination; 

 

	 	(b)	the Member’s Credited Service. 

  

			
	 Kraft Canada Inc. Retirement Plan for
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 Amended and Restated as of January 1,
1995
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 Article 9—Amount of Retirement Income 

 

	9.01	Normal Retirement 

 A
Member who retires on his Normal Retirement Date will receive an amount of retirement income payable from his Normal Retirement Date and computed in accordance with Article 8, using his Normal Retirement Date as the Date of Determination.

  

	9.02	Early Retirement 

  

	 	(a)	A Member who retires while accruing Continuous Service on his Early Retirement Date will receive a retirement income starting, at the Member’s election, on the
first (1st) day of any month from his Early Retirement Date to his Normal Retirement Date. Subject to paragraph (d), the amount of his retirement income shall be equal to the amount computed in accordance with Article 8, but ignoring
Section 8.03, using his Early Retirement Date as the Date of Determination, multiplied by the early retirement factor determined in accordance with paragraph (b) or (c) hereof, as applicable. For the purposes of this Section and
Section 9.03, “Pension Commencement Date” means the date on which the Member elects to start receiving his retirement income. 

  

	 	(b)	 For retirement income in respect of Credited Service prior to January 1, 1995, the early retirement factor referred to in paragraph (a) shall
be equal to one hundred percent (100%) less one-quarter of one percent ( 1/4%) for each month, if any, that Pension Commencement Date precedes the first (1st) day of the month next
following or coincident with the Member’s sixtieth (60th) birthday. 

  

	 	(c)	For retirement income in respect of Credited Service on or after January 1, 1995, the early retirement factor referred to in paragraph (a) shall be equal to
one hundred percent (100%) less one-quarter of one percent (1/4%) for each month, if any, that Pension Commencement Date precedes the earliest of: 

 

	 	(i)	his Normal Retirement Date; and 

  

	 	(ii)	the first (1st) day of the month next following or coincident with the date on which he would have both attained age sixty (60) and completed twenty-five
(25) years of Continuous Service. 

  

	 	(d)	 The annual rate, at Pension Commencement Date, of the retirement income payable to a Member under the foregoing provisions of this Section shall not
exceed the amount computed in accordance with Section 8.03, using Pension Commencement Date as the Date of Determination, multiplied by an early retirement factor equal to one hundred percent (100%) less one-quarter percent

  

			
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(1/4%) for each month, if any, by which Pension Commencement Date precedes the earliest of: 

  

	 	(i)	the date the Member attains age sixty (60); 

  

	 	(ii)	the date the Member completed, or would have completed had the Member continued in employment after his Early Retirement Date, thirty (30) years of Continuous
Service; and 

  

	 	(iii)	the date on which the aggregate of the Member’s age and Continuous Service is, or would have been had the Member continued in employment after his Early Retirement
Date, equal to eighty (80) years. 

  

	9.03	Bridge Benefit 

  

	 	(a)	In addition to the retirement income specified in Section 9.02, the Member who retires on his Early Retirement Date while accruing Continuous Service will receive
a monthly temporary retirement income payable from Pension Commencement Date to the end of the month preceding the earliest of his Normal Retirement Date and the date of his death. This monthly retirement income is equal to one-twelfth
(1/12) of one hundred and forty dollars ($140) multiplied by his Credited Service after December 31, 1994. 

  

	 	(b)	The monthly temporary retirement income payable under paragraph (a) at Pension Commencement Date shall not exceed the product of (i) and (ii), where

  

	 	(i)	is equal to the sum of 

  

	 	(A)	the maximum monthly pension benefit payable under the Old Age Security Act as at Pension Commencement Date; and 

 

	 	(B)	the maximum monthly pension benefit payable under the Canada Pension Plan as at Pension Commencement Date to a person commencing to receive such pension benefit at age
sixty-five (65), multiplied by the ratio, not to exceed one (1), that the total of the Member’s remuneration for the three (3) calendar years in which the remuneration is the highest bears to the total of the YMPE for those three
(3) years; 

  

	 	(ii)	is equal to the product of: 

  

	 	(A)	the ratio that the lesser of ten (10) and the Member’s Credited Service bears to ten (10); and 

  

			
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	 	(B)	 one hundred percent (100%) less one-quarter of one percent
( 1/4%) for each month, if any, by which Pension Commencement Date precedes the date the Member will attain age sixty (60). 

 

	 	(c)	Notwithstanding the foregoing provisions of this Section, the annual rate of that portion of the retirement income payable to the Member at Pension Commencement Date
which is in respect of Credited Service after December 31, 1994 under the foregoing provisions of this Section and Section 9.02 shall not exceed the sum of (i) and (ii), where 

 

	 	(i)	is equal to the product of (A) and (B) as follows: 

  

	 	(A)	the amount specified in subparagraph 8.03(a)(ii); 

  

	 	(B)	Credited Service after December 31, 1994; 

  

	 	(ii)	is equal to the product of (A) and (B) as follows: 

  

	 	(A)	twenty-five percent (25%) of the average of the YMPE for the calendar year in which the retirement income commences to be paid and the two (2) preceding
calendar years, divided by thirty-five (35); 

  

	 	(B)	the Member’s Credited Service after December 31, 1994. 

  

	9.04	Postponed Retirement 

 A
Member retiring on a Postponed Retirement Date shall receive an amount of retirement income payable from his Postponed Retirement Date and computed in accordance with Article 8 using his Postponed Retirement Date as the Date of Determination.

  

	9.05	Additional Retirement Benefits 

 A Member who is eligible to receive benefits in accordance with the foregoing provisions of this Article, shall receive a lump sum payment equal to the amount, if any by which his Required Contributions
made on or after January 1, 1995, together with Interest, exceed fifty percent (50%) of the Actuarial Equivalent value of any retirement income earned in respect of Credited Service or Plan amendments made on or after January 1, 1995.

  

			
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 Article 10—Payment of Retirement Benefits 

 

	10.01	Normal Form 

 Subject to
Sections 10.02 and 10.03, payment of retirement income payable under Article 9 or 12, except any temporary retirement income payable under Section 9.03, shall be in the form of an annual retirement income payable in equal monthly instalments
for the life of the Member with the last payment due on the first (1st) day of the month in which the death of the Member occurs and with a guarantee that if the Member dies before sixty (60) payments are made, the remaining payments shall
be paid to the Member’s Beneficiary. 
  

	10.02	 Statutory Spousal Pension 

 If a Member has a Spouse on the date on which payment of the first instalment of the retirement income is due, the statutory spousal pension of sixty percent (60%) payable upon the death of the
Member shall apply without the guarantee described in Section 10.01, unless waived by the Spouse in accordance with Applicable Pension Laws. Such survivor pension is to be paid to the Member’s Spouse commencing on the first (1st) day
of the month following the month in which the death of the Member occurs and ending on the first (1st) day of the month in which the death of the Member’s Spouse occurs. 

For the retirement income accumulated in respect of service on or after January 1, 1995, no actuarial adjustment is applied to the
Member’s lifetime retirement income and the temporary retirement income to account for the statutory continuation to his Spouse under this paragraph. For the retirement income accumulated in respect of service prior to January 1, 1995, the
retirement income shall be adjusted so that it is the Actuarial Equivalent of the normal form described in Section 10.01. 
  

	10.03 Election	of Optional Form 

 In lieu
of the annuity described in Sections 10.01 and 10.02, a Member may, in the written form prescribed by and filed with the Company prior to payment of the first instalment of the benefit, elect to receive the retirement income payable under Article 9
or 12, except any temporary retirement income payable under Section 9.03, in one of the forms specified in the following paragraphs (a), (b), (c), (d) and (e). If a Member who has a spouse makes an election under paragraph (a), (b) or
(c), it shall be subject to conditions prescribed by Applicable Pension Laws. An election to receive an optional form of retirement income under this Section may be revoked or changed provided that either 

 

	 	(i)	written notice of such revocation or change is received from the Member by the Company prior to payment of the first instalment of the benefit, or

  

			
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	 	(ii)	if the Member elected an optional form under paragraph (b) or (c), the Member’s Spouse has died prior to payment of the first instalment of the benefit.

  

	 	(a)	Life Annuity—Guaranteed Term 

 The retirement income is in the form of an annual retirement income payable in equal monthly instalments for the life of the Member with the last payment due on the first (1st) day of the month in
which the death of the Member occurs and with a guarantee that if the Member dies before one hundred and twenty (120) or one hundred and eighty (180) payments are made, as elected by the Member, the remaining payments shall be paid to the
Member’s Beneficiary. The value of the benefit payable under an optional form described in this paragraph shall be the Actuarial Equivalent of the benefit payable under the normal form described in Section 10.01. 

 

	 	(b)	Life Annuity Continuing to Spouse—60% 

 The retirement income is in the form of an annual retirement income payable in equal monthly instalments for the life of the Member with the last payment due to the Member on the first (1st) day of
the month in which the death of the Member occurs and sixty percent (60%) of such income continuing to be paid to the Member’s Spouse commencing on the first (1st) day of the month following the month in which the death of the Member
occurs and ending on the first (1st) day of the month in which the death of the Member’s Spouse occurs. An actuarial adjustment is applied as described in Section 10.02. 

 

	 	(c)	Life Annuity Continuing to Spouse—66 2/3%, 75% or 100% 

 The retirement income is in the form of an annual retirement income payable in equal monthly instalments for the life of the Member with the last payment due to the Member on the first (1st) day of
the month in which the death of the Member occurs and sixty-six and two-thirds percent (66 2/3%), seventy-five (75%) or one hundred (100%) of such income, as elected by the Member, continuing to be paid to the Member’s Spouse
commencing on the first (1st) day of the month following the month in which the death of the Member occurs and ending on the first (1st) day of the month in which the death of the Member’s Spouse occurs. The value of the benefit
payable under an optional form described in this paragraph shall be the Actuarial Equivalent of the benefit payable under the optional form described in paragraph (b). 
  

	 	(d)	Other Options 

 In lieu of
any other form of retirement income specified in this Article, a Member may elect any other optional form that is acceptable under Revenue Rules and Applicable Pension Laws and that may be approved and made available by the Company from time to
time. 

  

			
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	10.04	 Spousal Continuance of Bridge Benefits 

 Subject to Section 10.02, if a Member elects to receive his retirement income in accordance with paragraph 10.03(b) or 10.03(c), sixty percent (60%) of any temporary retirement income payable
under Section 9.03 shall continue to be paid to the Member’s Spouse commencing on the first (1st) day of the month following the month in which the death of the Member occurs and ending on the first (1st) day of the month
preceding the earliest of the Member’s Normal Retirement Date and the date on which the death of the Spouse occurs. No actuarial adjustment is applied to the Member’s temporary retirement income to account for the continuation to his
Spouse under this Section. 
  

	10.05	 Ad Hoc Increases 

In its sole discretion, the Company may amend the Plan to provide ad hoc increases to the amounts of retirement income being paid to
Members and joint annuitants. 
  

	10.06	 Maximum Payment Amount 

 Notwithstanding Section 10.05, in no event shall 
  

	 	(a)	the amount of retirement income paid to the Member in respect of retirement income payable under Article 9 or 12, except any temporary retirement income payable under
Section 9.03, exceed such portion of retirement income in the year of commencement, adjusted from that time to reflect increases in the Consumer Price Index as published by Statistics Canada; and 

 

	 	(b)	the amount of retirement income paid to the Member in respect of any temporary retirement income payable under Section 9.03, exceed such portion of retirement
income in the year of commencement, adjusted from that time to reflect increases in the Consumer Price Index as published by Statistics Canada. 

 The above paragraph shall also apply to any portion of retirement income continuing to the Member’s joint annuitant or Beneficiary after the Member’s death. 

 

	10.07	 Non-Commutability of Annuities 

 Subject to Articles 11, 12 and 14, an annuity required to be paid under the terms of the Plan shall not be surrendered or commuted, except that if the value or amount of retirement income is not greater
than such maximum commutation value or amount as may be set out in the appropriate section of Appendix A, such retirement income may be commuted in a lump sum at the discretion of the Company or person entitled to such retirement income, as
specified in the appropriate Schedule of Appendix A. The value of any such form of benefit settlement shall be the Actuarial Equivalent of the benefit remaining to be paid. 

  

			
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 Article 11—Death Benefits 

 

	11.01  Death	Benefits Prior to Retirement Date 

  

	 	(a)	If a Member who is accruing Continuous Service dies prior to Normal Retirement Date, the following benefits are payable to the Spouse or, if there is no Spouse, the
Beneficiary: 

  

	 	(i)	sixty percent (60%) (for an Employee whose Province of Employment is Ontario: 100%) of the lump sum Actuarial Equivalent of the retirement income that the Member
would have been eligible to receive in accordance with Section 9.02 or Article 12, as applicable, in respect of Credited Service, or Plan amendments made, on and after January 1, 1993 (for an Employee whose Province of Employment is
Ontario: January 1, 1987) but prior to January 1, 1995, had the Member retired or terminated employment on the date of death; 

  

	 	(ii)	the lump sum Actuarial Equivalent of the retirement income that the Member would have been eligible to receive in accordance with Section 9.02 or Article 12, as
applicable, in respect of Credited Service, or Plan amendments made, on or after January 1, 1995, had the Member retired or terminated employment on the date of death; and 

 

	 	(iii)	the amount, if any, by which the Member’s Required Contributions made on or after January 1, 1995, together with Interest, exceed fifty percent (50%) of
the amount specified in (ii) above. 

 If there is a Spouse: 

 

	 	-	the Spouse shall transfer the benefits under (i) and (ii) above, as applicable, as set out in paragraph 14.03; 

 

	 	-	the benefit under (iii) above shall be transferred in the same manner as the benefit under (ii) above unless the Spouse elects, in the sixty (60) day
period following the Member’s death or any longer period as may be authorized by the Company, to receive such benefit in a lump sum; and 

  

	 	-	for an Employee whose Province of Employment is Ontario, his Spouse can elect to receive the above benefits either as a lump sum or, on an Actuarially Equivalent basis,
as a retirement income commencing on or before the Spouse’s attainment of age sixty-five (65). 

 If there is
no Spouse, the above benefits are payable in a lump sum to the Beneficiary. 

  

			
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	 	(b)	If a Member who is accruing Continuous Service dies on or after Normal Retirement Date, but before Postponed Retirement Date, the Spouse or, if there is no Spouse, the
Beneficiary shall receive the benefits specified in paragraph (a) with the reference to Sections 9.02 and 9.03 changed to Section 9.04. 

  

	11.02	Death Benefits for Terminated Employees 

  

	 	(a)	If a Member has ceased to accrue Continuous Service and has an entitlement to deferred retirement income benefits in accordance with Article 12, and if the death of
such Member occurs prior to the commencement of such retirement income and prior to January 1, 1993 (for an Employee whose Province of Employment is Ontario: January 1, 1988), no benefit is payable from the Plan. 

 

	 	(b)	If a Member has ceased to accrue Continuous Service and has an entitlement to deferred retirement income benefits in accordance with Article 12, and if the death of
such Member occurs prior to the commencement of such retirement income but after December 31, 1992 (for an Employee whose Province of Employment is Ontario: December 31, 1987), the Spouse, or if there is no Spouse, the Beneficiary shall
receive the benefits specified in paragraph 11.01(a), with the reference to Section 9.02 deleted, to the extent not previously refunded or transferred. 

 

	11.03	Death Benefits After Retirement Date 

 If the death of a Member occurs after the payment of his retirement income under Article 9 or 12 has commenced, there shall be paid to the Beneficiary or the Spouse, as applicable, any benefits due in
accordance with the retirement income option elected by the Member under Article 10. In the case of a Member who did not elect, and was not deemed to have elected, an optional form of retirement income, payment shall be made to the Member’s
Beneficiary in accordance with Section 10.01. In no event however, shall the sum of the retirement instalments made under the Plan be less than the Member’s Required Contributions with Interest as of the Member’s Date of
Determination. 
  

	11.04	Commutation of Death Benefits 

  

	 	(a)	The amount of retirement income payable to a Member’s Beneficiary under a guarantee option may, if so requested by the Beneficiary in the sixty (60) day
period following the Member’s death or any longer period as may be authorized by the Administrator, be paid in a lump sum that is the Actuarial Equivalent of the remaining retirement income payments under the guarantee option. In the absence of
such a request, the Beneficiary shall receive the remaining monthly retirement income payments under the guarantee option as they fall due. 

  

			
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	 	(b)	The amount of retirement income payable to a Member’s estate under a guarantee option shall be paid in a lump sum that is the Actuarial Equivalent of the remaining
retirement income payments under the guarantee option. 

  

	11.05	Beneficiary Designation 

A Member shall designate, in writing, a Beneficiary to receive any benefits that are payable under the Plan to a Beneficiary upon the
death of such Member and may change such designation from time to time. Such designation or change must be in accordance with any law applicable to the Member and shall be in such form and executed in such manner as the Company, from time to time,
determine. Any designation or change must be filed with the Company. Benefits payable as a result of the death of the Member shall be paid in accordance with the most recent designation filed by the Member with the Company and, in the absence of an
effective designation of a Beneficiary, the Company shall instruct the Funding Agency to make payment of any death benefits payable to the Beneficiary under the Plan to the estate of the Member and any such payment shall completely discharge all
liability with respect to the amount paid. Any Beneficiary designations in respect of a benefit payable under the Prior Plan that are on record with the Company as of January 1, 1995 shall remain in effect for the purposes of the Plan until the
Member changes such designation. 

  

			
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 Article 12 — Termination of Employment 

 

	12.01	 Not Vested 

 A
Member whose employment with the Company is terminated prior to the completion of two (2) years of Continuous Service, for any reason other than death or retirement, shall receive a lump sum payment equal to his Required Contributions with
Interest. 
  

	12.02	 Vested 

 A Member
whose employment with the Company is terminated for any reason other than death or retirement, after the completion of two (2) years of Continuous Service, is entitled to receive benefits as follows: 

 

	 	(a)	the retirement income computed in accordance with Article 8 using his date of termination of employment as the Date of Determination, payable in accordance with Article
10 and commencing at Normal Retirement Date; and 

  

	 	(b)	the amount by which Required Contributions made on or after January 1, 1995, together with Interest, exceed fifty percent (50%) of the Actuarial Equivalent
value of any entitlement under subparagraph (i) in respect of his Credited Service, or Plan Amendments made, on or after January 1, 1995. 

 Item (b) above is payable in a lump sum. 
  

	12.03	 Earlier Payment of Vested Pension 

 A Member whose employment with the Company is terminated and who is entitled to a deferred retirement income under the foregoing provisions of this Article may elect to receive such retirement income
commencing on the first (1st) day of any month in the ten (10) year period prior to Normal Retirement Date. 
  

	 	(a)	Retirement Income Accumulated Prior to January 1, 1995 

 The retirement income in respect of Credited Service prior to January 1, 1995 payable to a Member who elects an earlier payment of his retirement income in accordance with this Section shall be
reduced if the pension commences prior to age sixty (60). Such reduction shall be calculated so that it is the Actuarial Equivalent of the retirement income otherwise payable at age sixty (60). 

 

	 	(b)	Retirement Income Accumulated on or After January 1, 1995 

 The retirement income in respect of Credited Service on or after January 1, 1995 payable to a Member who elects an earlier payment of his retirement income in accordance with this section and whose
employment with the Company was 

  

			
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terminated after the completion of fifteen (15) years of Continuous Service and whose age and Continuous Service totalled sixty (60) years or more, shall be equal to the retirement
income otherwise payable at Normal Retirement Date multiplied by the early retirement factor determined in accordance with paragraph 9.02(c) using the date on which retirement income commences as the Pension Commencement Date. Otherwise, the
retirement income shall be reduced so that it is the Actuarial Equivalent of the retirement income otherwise payable at Normal Retirement Date. 
 Notwithstanding the above, the resulting reduction on the Member’s retirement income provided under paragraphs (a) and (b) shall at least provide for the reduction described in paragraph
9.02(d). 

  

			
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 Article 13 — Disability 

 

	13.01	 Accrual of Credited Service 

  

	 	(a)	During the continuance of a Member’s Long-Term Disability, his Credited Service shall continue to accrue at the rate in effect immediately prior to the
commencement of his Long-Term Disability. 

  

	 	(b)	The Member shall continue to be entitled to Credited Service accrued under paragraph (a) even if the Member fails to return to active employment upon expiry of the
period of Long-Term Disability. 

  

	13.02	 Recovery 

  

	 	(a)	Should a Member’s Long-Term Disability cease, and provided the Member is eligible, the Member may elect to retire. If the Member is not eligible or does not elect
to retire and if the Member does not return to active employment with the Company, the Member shall be deemed to terminate employment in accordance with Article 12 on the date the Member’s Long-Term Disability ceases. 

 

	 	(b)	For the purposes of paragraph (a), the Long-Term Disability of the Member shall be deemed to have ceased not later than his Normal Retirement Date.

  

	13.03	 Earnings Average and Applicable Provisions 

  

	 	(a)	Should a Member’s Long-Term Disability cease for any reason other than return to active employment with the Company, for the purposes of determining the benefits
payable under Article 9, 11 or 12, 

  

	 	(i)	his Best Average Earnings and YMPE Average shall be determined using the date on which his Long-Term Disability has commenced as the Date of Determination; and

  

	 	(ii)	subject to Applicable Pension Laws and Revenue Rules, the Plan provisions shall be those in effect immediately prior to the commencement of his disability.

  

	 	(b)	Should a Member’s Long-Term Disability cease due to return to active employment with the Company, for the purposes of calculating his YMPE Average, any full
calendar month during which he was absent due to a Long-Term Disability shall be excluded. 

  

			
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 Article 14 — Transfers 

 

	14.01	 Transfer of Employment 

 If a Member is transferred within the Company to a category of employment such that the Member ceases to be an Employee for the purposes of the Plan or is transferred to a legal entity which is associated
with the Company which does not itself participate in the Plan, 
  

	 	(a)	this transfer shall not constitute a termination of employment for the purposes of Article 12; 

 

	 	(b)	the Member’s Continuous Service shall include all periods of uninterrupted employment of the Member with a legal entity which is associated with the Company;

  

	 	(c)	the Member’s Credited Service shall exclude those periods of his employment with the Company or a legal entity which is associated with the Company while the
Member was not an Employee; 

  

	 	(d)	benefits shall be payable under the Plan on the date the Member is no longer being employed by the Company or a legal entity which is associated with the Company in
accordance with the applicable provisions of the Plan. 

  

	14.02	 Transfer to Other Registered Plan 

  

	 	(a)	A Member whose employment with the Company is terminated more than ten (10) years prior to Normal Retirement Date, for any reason other than death or retirement,
and is entitled to an amount of deferred retirement income, may direct that the lump sum Actuarial Equivalent of his benefit be transferred to: 

  

	 	(i)	another registered pension plan; 

  

	 	(ii)	an insurance company for the purchase of a life annuity contract; or 

  

	 	(iii)	such other registered vehicle as may be approved under Applicable Pension Laws and Revenue Rules, subject to any approval by the Member’s Spouse that is required
by Applicable Pension Laws; 

 as designated by the Member; provided, however, that the administrator of such plan
or vehicle agrees in writing to administer such transferred benefit within the conditions of Applicable Pension Laws. The Member may elect to make such a transfer: 
  

	 	(iv)	upon termination of employment with the Company; 

  

			
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	 	(v)	at any other date as may be specified in Applicable Pension Laws; and 

  

	 	(vi)	at any other date as may be authorized by the Company. 

  

	 	(b)	The Company may require a Member whose Province of Employment is not Ontario, who is entitled to an amount of deferred retirement income, who has not attained age
fifty-five (55) and who terminates employment on or after January 1, 1993 to transfer, in lieu of any other benefit under the Plan, the lump sum Actuarial Equivalent of such deferred retirement income as set out in paragraph (a), if such
lump sum Actuarial Equivalent is less than ten percent (10%) of the YMPE in the year of termination. 

  

	14.03	 Transfer Options for Cash Settlements 

 The Member or the Spouse who is entitled to an amount in lump sum form in accordance with Section 10.07, Article 11 or Article 12, may elect to have this amount: 

 

	 	(a)	paid into another registered pension plan, if this other plan so permits; 

  

	 	(b)	paid into a registered retirement savings plan; 

  

	 	(c)	transferred to an insurance company for the purchase of an immediate annuity or a deferred life annuity commencing not later than December 31 of the calendar year
during which the Member or Spouse, as applicable, attains age sixty-nine (69), in a form acceptable under Revenue Rules; or 

  

	 	(d)	paid into such other registered vehicle as may be approved under Revenue Rules. 

 Such an election must be filed with the Company not later than thirty (30) days after the Member’s date of termination or death, as applicable, or within any longer period as may be authorized
by the Company. In the absence of such an election, the lump sum shall be paid in a cash settlement. 
  

	14.04	 Limitations on Transfers 

  

	 	(a)	An amount transferred in accordance with Section 14.02, or a cash settlement payable to a Member under Section 10.07 and transferred in accordance with
Section 14.03, shall not exceed, if such transfer is not made to a defined benefit provision of a registered pension plan, the greater of the Member’s Required Contributions with Interest and the product of: 

 

	 	(i)	the annual amount of retirement income computed in accordance with Article 8 using the Member’s date of termination of employment or Retirement Date, as
applicable, as the Date of Determination; and 

  

			
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	 	(ii)	the appropriate factor from the following table: 

  

					
	Attained Age at
Date of Calculation	  	Factor	 
	Under 50	  	 	9.0	  
	50	  	 	9.4	  
	51	  	 	9.6	  
	52	  	 	9.8	  
	53	  	 	10.0	  
	54	  	 	10.2	  
	55	  	 	10.4	  
	56	  	 	10.6	  
	57	  	 	10.8	  
	58	  	 	11.0	  
	59	  	 	11.3	  
	60	  	 	11.5	  
	61	  	 	11.7	  
	62	  	 	12.0	  
	63	  	 	12.2	  
	64	  	 	12.4	  
	65	  	 	12.4	  
	66	  	 	12.0	  
	67	  	 	11.7	  
	68	  	 	11.3	  
	69	  	 	11.0	  
	70	  	 	10.6	  
	71	  	 	10.3	  

 For non-integral ages lower than sixty-four (64), the appropriate factor shall be determined on an
interpolated basis. 
  

	 	(b)	If the amount to be transferred exceeds the maximum transferable amount in accordance with paragraph (a), the excess shall be paid in cash to the Member, subject to
Applicable Pension Laws and as permitted under Revenue Rules. 

  

	 	(c)	Any payment made under Sections 10.07, 11.01, 11.02, 11.04 and 14.02, excluding any refund of Required Contributions with Interest, shall be subject to any limitations
prescribed by Applicable Pension Laws in respect of the transfer of monies from the Fund. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 32

  

 Article 15 — Contributions and Funding 

 

	15.01	 Company Contributions 

 Based upon the amounts estimated by the Actuary and subject to Section 15.02, the Company will contribute to the Fund such amounts as are required in accordance with, and within the time limits
specified in, Applicable Pension Laws. Subject to Applicable Pension Laws, the liability of the Company at any time is limited to such contributions as should have theretofore been made by it in accordance with Applicable Pension Laws.
Notwithstanding the foregoing, contributions made to the Plan after 1990 by the Company shall only be made if they are eligible contributions in accordance with Revenue Rules. 

 

	15.02	 Surplus 

 At the
discretion of the Company and subject to the provisions of Applicable Pension Laws, any surplus determined by the Actuary, or a portion thereof, may be used to determine or to reduce the contributions of the Company under the Plan or may, to the
extent allowed and subject to any conditions or approval procedures under Applicable Pension Laws and Revenue Rules, be returned to the Company. 
  

	15.03	 Excess Contributions 

  

	 	(a)	In the event that the Company or a Member makes a contribution to the Plan which would cause the revocation of the Plan’s registration under the Income Tax Act
then, subject to conditions or approval procedures under Applicable Pension Laws, such contributions shall be returned to the Company or the Member, as applicable. 

 

	 	(b)	in the event that the Company makes a contribution to the Plan which is subsequently determined to be an overpayment of required contributions then, subject to the
provisions of Applicable Pension Laws and Revenue Rules, such contribution may be returned to the Company. 

  

	15.04	 Fund 

  

	 	(a)	The retirement income and other benefits provided under the Plan, shall be financed by a Fund established for the purposes of the Plan under which all contributions and
investment income are held to pay such retirement income and other benefits, and the fees, costs and expenses to be paid from the Fund as specified in paragraph (f). 

  

			
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 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
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	 	(b)	The Company shall be responsible for the selection of a Funding Agency. The Fund (or a portion thereof) shall be maintained and administered by a Funding Agency in
accordance with the terms of the Funding Agreement entered into between the Company and such Funding Agency. The Company and the Funding Agency may agree to amend the form and the terms of the Funding Agreement at any time and from time to time. The
Company may further appoint an organization licensed to provide investment management services, to manage the investment of any portion of the Fund. The Company may replace any Funding Agency or investment manager at any time, in accordance with the
terms of any applicable agreement or contract. 

  

	 	(c)	The Funding Agreement is ancillary to the Plan and is intended to receive contributions made to the Plan and to give effect to the provisions of the Plan relating to
the safekeeping and investment of the assets of the Fund and to facilitate the payment of the benefits and other payments properly made under the Plan, in accordance with Applicable Pension Laws and Revenue Rules, and not to create rights to
payments from the Fund that are in addition to those payments expressly provided under the Plan. In the case of conflict between the provisions of the Plan and those of the Funding Agreement, the provisions of the Plan shall govern.

  

	 	(d)	Subject to Applicable Pension Laws, the retirement income and other benefits provided under the Plan shall only be paid to the extent that they are provided for by the
assets held in the Fund, and no liability or obligation to make any contributions thereto or otherwise shall be imposed upon a Funding Agency or the Company other than in accordance with Section 15.01. 

 

	 	(e)	The investment of the Fund shall be made in accordance with Applicable Pension Laws and Revenue Rules. 

 

	 	(f)	Fees of a Funding Agency, fees of an investment manager, investment brokerage, transfer taxes and similar costs arising as a result of the making of investments, sale
of assets or realization of investment yield, and the expenses reasonably incurred or compensation properly paid in the course of the administration of the Plan, shall be paid by the Company in cash or from the Fund as determined by the Company.

  

	15.05	 Claims on the Fund 

No Member or any person claiming through the Member shall have any right to, or any interest in, any part of the Fund, or to any benefit
or other payment from the Fund, except to the extent specifically provided from time to time under the Plan, the Funding Agreement or Applicable Pension Laws. 

  

			
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 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
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	15.06	 Sole Recourse to Fund 

 A Member or other person having any claim through the Member shall have recourse solely to the Fund for any benefit or other payment from the Plan. Under no circumstances shall any liability attach to the
Company or any director, officer or employee of the Company for any benefit or other payment hereunder. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 35

  

 Article 16 — Protection of Benefits 

 

	16.01	 Non-Assignability of Benefits 

 Except as permitted under Section 16.02, no benefit, right or interest provided under the Plan shall be capable of anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge,
seizure, attachment or other legal or equitable process, and capable of being given as security or surrendered. 
  

	16.02	 Support and Division of Property on Marriage Breakdown 

  

	 	(a)	Subject to Applicable Pension Laws and pursuant to a written agreement, decree, order or judgment of a competent tribunal, a benefit payable under the Plan may be
subject to execution, seizure or attachment in satisfaction of an order for support or maintenance or may be assigned, pledged, charged, encumbered or alienated to satisfy a division of matrimonial property. 

 

	 	(b)	The determination of the benefit payable to a person under paragraph (a) shall be subject to Applicable Pension Laws and Revenue Rules. 

 

	 	(c)	The Member’s benefit entitlements shall be reduced to account for the value of any settlement made under paragraph (a). Such reduction shall be determined in
accordance with Applicable Pension Laws and Revenue Rules. 

  

	16.03	 Facility of Payment 

If the Company shall receive evidence which in its absolute discretion is satisfactory to it that: 

 

	 	(a)	a person entitled to receive any payment provided for in the Plan is physically or mentally incompetent to receive such payment and to give a valid release therefor,

  

	 	(b)	another person or an institution is then maintaining or has custody of such payee, and 

 

	 	(c)	no guardian, committee or other representative of the estate of such payee shall have been duly appointed, 

then the Company may direct the payment to the person or institution specified in paragraph (b), and such payment shall be a valid and
complete discharge to the Plan for the payment. 
 In the absence of the appointment of a legal guardian, any benefit payable to
a minor may be paid to such adult or adults as have, in the absolute discretion of the Company assumed the custody and principal financial support of such minor. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 36

  

 Article 17 — Amendment or Discontinuance 

 

	17.01	 Amendment 

 The
Company expects to continue the Plan indefinitely, but nevertheless reserves the right to: 
  

	 	(i)	amend the Plan, 

  

	 	(ii)	terminate the Plan, 

  

	 	(iii)	merge or consolidate the Plan with any other pension plan adopted by the Board, or 

 

	 	(iv)	transfer, merge or consolidate the assets or liabilities of the Plan with the assets and liabilities of any other pension plan without maintaining a separate fund and
account in respect thereof, 

 provided that no such action shall adversely affect any right with respect to
benefits which have accrued immediately prior to the time such action is taken, except as provided in Sections 17.02 or 17.04. The accrued benefits will be computed using as the applicable Date of Determination, the earliest of the date the Member
ceases to accrue Continuous Service and the date of the amendment, termination, merger or consolidation of the Plan or Fund, as applicable. 
 Any amendment of the Plan shall be made by 
  

	 	(a)	the adoption of a resolution by the Board, or 

  

	 	(b)	the execution of a certificate of amendment by an officer of the Company authorized by a resolution of the Board to amend the Plan. 

A copy of each amendment shall be provided forthwith to the Company. All such amendments shall be binding on the Company and each Member.

  

	17.02	 Amendment Required to Maintain Registration 

 Notwithstanding any other provisions of the Plan, the Company may amend the Plan as is necessary to maintain the registration of the Plan under Applicable Pension Laws and the Income Tax Act.
Section 17.01 shall not restrict the Company’s ability to make an amendment to the Plan, including, but without limiting the generality of the foregoing, an amendment providing for benefits to be reduced, when the purpose of the amendment
is to maintain such registration of the Plan. Any such benefit reduction shall be subject to conditions or approval procedures under Applicable Pension Laws. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
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	17.03	 Certification of Post-1989 Additional Benefits 

 An amendment to the Plan which creates additional benefits in respect of a period of employment after 1989 and which must be certified by the Minister of National Revenue in accordance with Revenue Rules
shall not be effective in respect of a Member until such certification has been received for that Member, and such additional benefits will not be paid as a result of the amendment prior to certification. The Company shall apply for such
certification before it makes any contributions to the Plan in respect of such amendment. 
  

	17.04	 Discontinuance 

 In
the event the Plan is discontinued at any time in whole or in part with respect to a specified group of Members only, the assets of the Fund (or the interest therein of Members affected by a partial discontinuance) shall be allocated to provide, to
the extent of said assets and subject to Applicable Pension Laws, the benefits then accrued under the Plan. Accrued benefits will be computed using the date the Member ceases to accrue Continuous Service as the applicable Date of Determination. Such
allocation shall be made in accordance with the following method: 
  

	 	(a)	assets must be allocated firstly to provide for benefits equal to the value of the Members’ Required Contributions with Interest; 

 

	 	(b)	to the extent that assets have not been allocated under paragraph (a), assets must be allocated to provide for accrued benefits in respect of which no unfunded
liability was established or, if a liability was established, the liability has been amortized at the date of the discontinuation of the Plan; and 

  

	 	(c)	to the extent that assets have not been allocated under paragraphs (a) and (b), assets must be allocated to provide for accrued benefits in respect of which an
unfunded liability or solvency deficiency has not been amortized at the date of the discontinuation of the Plan; 

or another method then established by the Company in consultation with the Actuary and filed and approved by the appropriate authorities
in accordance with Applicable Pension Laws. 
  

	17.05	 Settlement on Discontinuance of Plan 

 For the purposes of Section 17.04, provision for accrued benefits means payment to or for the Member in the form of cash, the purchase of annuity contracts, the transfer of monies to other registered
pension plans or to approved registered vehicles, or the continuation of the Fund or a combination thereof, at the discretion of the Company and as permitted under Applicable Pension Laws and Revenue Rules. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
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	17.06	 Surplus upon Discontinuance 

 Upon discontinuance of the Plan, in whole or in part, any assets of the Fund (or the appropriate portion of the Fund in the case of a partial discontinuance) in excess of those required to discharge all
liability for accrued benefits shall be paid to the Company, except to the extent that Applicable Pension Laws otherwise require. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 39

  

 Article 18 — Disclosure 

 

	18.01	 Plan Explanation 

Within the period prescribed by Applicable Pension Laws, the Company shall provide to each Employee who becomes eligible for membership in
the Plan, a written description of the Plan. Such description shall explain the terms and conditions of the Plan and amendments thereto applicable to the Employee and the rights and obligations of the Employee in respect of the Plan. 

Except as otherwise permitted or required under Applicable Pension Laws, the Company shall provide a written explanation of an amendment
to each Employee affected by the amendment not later than sixty (60) days after registration of any amendment to the Plan. 
  

	18.02	 Inspection 

 The
Company shall permit a Member, or such person as is required to be permitted under Applicable Pension Laws, to examine the Plan text and any other related documents required to be made available under Applicable Pension Laws, at such time and places
as may be required by Applicable Pension Laws. 
  

	18.03	 Benefits Statement 

  

	 	(a)	Within the period prescribed by Applicable Pension Laws, the Company shall provide to each Member a written statement describing the benefits the Member has earned to
date and such other information as required under Applicable Pension Laws. 

  

	 	(b)	Upon cessation of employment of a Member or upon termination of the Member’s active membership in the Plan, the Company shall provide to the Member (or the person
entitled to benefits in the event of the Member’s death) within the period prescribed by Applicable Pension Laws, a written statement of the benefits and options to which the Member is entitled. 

 

	18.04	 Other Information 

The Company shall provide such other information regarding the Plan, statistical or otherwise, as is required under Applicable Pension
Laws and Revenue Rules. 
  

	18.05	 Limitation 

 Such
explanation, statement or right of disclosure of the Plan text and other documents provided shall have no effect on the rights or obligations of any person under the Plan, and shall not be referred to in interpreting or giving effect to the
provisions of the Plan. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
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 Neither the Company, nor any employee, officer or director of the Company who is
involved in the administration of the Plan shall be liable for any loss or damage claimed by any person to have been caused by any error or omission in such explanation, statement or other information. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 41

  

 Article 19 — Administration 

 

	19.01	 Administrator 

 The
Company is the Administrator of the Plan for all purposes including, without limitation, for purposes of Applicable Pension Laws. To facilitate any action required to be taken by the Company under the provisions of the Plan, the Board has
established the Pension Administration Board to act on behalf of the Company. 
  

	19.02	 Interpretation of Plan Provisions 

 The Company may from time to time direct that appropriate records be maintained and may establish rules for the administration of the Plan. The Company shall have the exclusive right to interpret the Plan
provisions and to decide any matters arising hereunder in the administration and operation of the Plan. All interpretations and decisions shall be applied as nearly as may be possible in a uniform manner to all Members similarly situated.

  

	19.03	 Entitlements to Rely on Statements 

 The Company and members of the Pension Administration Board may rely in good faith on the statements or reports of the Funding Agency, the Actuary, an accountant, an appraiser, a lawyer or other
professional advisor retained by the Company or the Pension Administration Board. 
  

	19.04	 No Personal Liability 

 Subject to Applicable Pension Laws, neither the Company, nor any member of the Pension Administration Board, nor any director, officer or other employee of the Company shall be liable to any person
whatsoever for anything done or omitted to be done in respect of the administration of the Plan, except where the act or omission was fraudulent or in bad faith on the part of the person against whom a claim is made. 

 

	19.05	 Indemnification 

The Company shall indemnify and save harmless the members of the Pension Administration Board and any other employees who are involved in
the administration of the Plan from the effects and consequences of their acts, omissions and conduct in their formal capacity to the extent permitted by law except for their own wilful and intentional malfeasance or misconduct. No part of the Fund
shall be used for indemnification payments. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 42

  

	19.06	 Company Records 

Whenever the records of the Company are used for the purposes of the Plan, such records shall be conclusive of the facts with which they
are concerned. 
  

	19.07	 Information Provided by the Member 

 An eligible Employee, a Member, a Beneficiary or a Spouse shall sign such application forms prescribed by the Company and furnish proof of age and furnish such other data and sign such documents as the
Company deems necessary or desirable for the proper administration of the Plan or to evidence initial or continued eligibility for a benefit hereunder. 
 In the absence of actual notice to the contrary, the Company shall make payment in accordance with information provided by the Member. If there is a dispute as to whether a person is a Spouse, Beneficiary
or other person entitled to payments hereunder, or where two or more persons make adverse claims in respect of a benefit, or where a person makes a claim that is inconsistent with information provided by the Member, the Company may obtain court
directions and the costs in respect thereof may, to the extent permitted by law, be charged against the benefit to be paid. 
  

	19.08	 Arbitration of Disputes 

 Notwithstanding any other provisions of the Plan, the following provisions apply to the arbitration of disputes. 
  

	 	(a)	All disputes among parties to the Plan which Applicable Pension Laws require be settled by arbitration shall be finally and conclusively settled by arbitration under
the Commercial Arbitration Act (British Columbia) and the Rules for Domestic Commercial Arbitration Proceedings of the British Columbia International Commercial Arbitration Centre (the “Rules”), except as otherwise provided herein or
required by Applicable Pension Laws. The appointing authority shall be the British Columbia International Commercial Arbitration Centre (the “BCICAC”). Any case so arbitrated shall be administered by the BCICAC in accordance with its
“Procedures for Cases under the BCICAC Rules”. The place of arbitration shall be Vancouver, British Columbia. 

  

	 	(b)	A party to the dispute may commence an arbitration of the dispute by notifying the other party to the dispute of its desire to submit the dispute to arbitration and:

  

	 	(i)	the parties to the dispute shall agree on a single arbitrator. The arbitrator selected shall be an active member of the Law Society of British Columbia or a Fellow of
the Canadian Institute of Actuaries who by virtue of his experience and training can reasonably be considered an expert in pension law matters; 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
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	 	(ii)	the arbitrator selected shall hear and determine the dispute as provided in this Section; and 

 

	 	(iii)	the arbitrator shall issue a written decision which shall be final and binding to the extent permitted by law on the parties to the dispute and any other person
affected by it. 

  

	 	(c)	If the parties cannot agree on the single arbitrator within thirty (30) days after the arbitration has commenced, a party to the dispute may ask the BCICAC to
appoint an arbitrator. 

  

	 	(d)	In no event shall any portion of the costs of an arbitrator under this Section ever be paid out of the Fund. All costs of an arbitrator under this Section must be paid
by the parties to the dispute being arbitrated in such amount and proportions as the arbitrator may determine. 

  

	 	(e)	In arbitrating a dispute under this Section, an arbitrator shall have regard to such principles as is required by law and shall also consider the funding risks assumed
by the parties. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 Page
 44

  

 SCHEDULE A 
 PRIOR PENSIONS AND 
 CREDITED PAST SERVICE 

This schedule outlines the Prior Pension and Credited Past Service accumulated under the Prior Plan and to be used in the computation of the benefits
payable under the Plan. 
  

									
	 	  	Credited Past
Service (Years)	 	  	Prior Pension
(Annual Amount)	 
	 BATEY, GARY
	  	 	3.187	  	  	$	1,843.28	  
	 BERARDO, KATHLEEN
	  	 	14.064	  	  	$	7,784.65	  
	 BLAINE, PATRICIA
	  	 	17.598	  	  	$	11,092.75	  
	 BOOTH, PETER
	  	 	4.706	  	  	$	2,747.70	  
	 CHECORA, ALLEN B.
	  	 	9.359	  	  	$	6,704.71	  
	 CRAWFORD, JOANNE
	  	 	5.959	  	  	$	3,444.73	  
	 CRESSMAN, S. MICHAEL
	  	 	1.701	  	  	$	1,305.42	  
	 DEVLIN, WENDY
	  	 	7.448	  	  	$	2,305.40	  
	 DYCK, KURT
	  	 	7.590	  	  	$	7,295.17	  
	 FOX, STEPHEN R.
	  	 	12.542	  	  	$	20,757.58	  
	 GRADLEY, ROBERT
	  	 	1.795	  	  	$	978.78	  
	 KING, DAVE
	  	 	7.848	  	  	$	10,169.87	  
	 LAWRENCE, DENNIS
	  	 	16.792	  	  	$	17,379.97	  
	 MATTHEWS, MILLARD
	  	 	3.268	  	  	$	1,879.80	  
	 MCLEAN, LARRY R.
	  	 	33.484	  	  	$	19,691.89	  
	 MIDDLEMASS, JOHN
	  	 	4.867	  	  	$	2,264.16	  
	 PORTEOUS, DUFF
	  	 	2.292	  	  	$	993.34	  
	 POWER, KEVIN
	  	 	3.926	  	  	$	3,120.90	  
	 ROBERTSON, IAN
	  	 	7.951	  	  	$	10,900.27	  
	 SISSON, WILLIAM R.
	  	 	12.750	  	  	$	9,779.34	  
	 STEWART, HEATHER
	  	 	4.572	  	  	$	2,378.56	  
	 SYLVESTER, BRAD
	  	 	2.773	  	  	$	1,465.74	  
	 TOWNSEND, PETER
	  	 	6.161	  	  	$	4,612.73	  
	 TRAUDT, ROXANNE
	  	 	4.168	  	  	$	1,879.03	  
	 VUKETS, JAMES
	  	 	6.072	  	  	$	4,280.10	  
	 WILKER, RICHARD G.
	  	 	25.845	  	  	$	19,574.65	  
	 ZABARYLO, PETER
	  	 	2.518	  	  	$	995.71	  

 Note: The annual pension is net of any union pension offset. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX A

Page 1

  

 Provincial Provisions—British Columbia 

 

	1.	Application 

 Any
particular provision of this section shall apply to Member for benefits, rights or entitlements acquired during a period of employment as a British Columbia Employee with the Company. 

 

	2.	Definitions 

 In this
Schedule, the following terms shall, unless the context dearly indicates otherwise, have the following meanings. 
  

	 	(a)	“British Columbia Employee” means an Employee whose Province of Employment is British Columbia; 

 

	 	(b)	“Spouse” means, in relation to a Member, the person of the opposite sex who, at the earlier of the commencement of the Member’s pension and the date of
the Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(i)	the person who is married to the Member and is not living separate and apart from the Member; or 

 

	 	(ii)	if there is no person under subparagraph (i), the person who has lived with such Member as husband and wife for the preceding two year period. 

 

	3.	Maximum Commutation Amount 

For purposes of Section 10.07, 
  

	 	(a)	the maximum allowable commutation amount shall be an annual pension of two percent (2%) of the YMPE as at the Date of Determination; 

 

	 	(b)	the maximum allowable commutation value shall be a lump sum of four percent (4%) of the YMPE as at the Date of Determination; and 

 

	 	(c)	commutation is at the discretion of the Company. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX A

Page 2

  

 Provincial Provisions—Ontario 

 

	1.	Application 

 Any
particular provision of this section shall apply to each Member for benefits, rights or entitlements acquired during a period of employment as an Ontario Employee with the Company. 

 

	2.	Definitions 

 In this
Schedule, the following terms shall, unless the context dearly indicates otherwise, have the following meanings. 
  

	 	(a)	“Ontario Employee” means an Employee whose Province of Employment is Ontario. 

 

	 	(b)	“Spouse” means, in relation to a Member, the person of the opposite sex who, at the earlier of the commencement of a Member’s pension and the date of the
Member’s death, meets one (1) of the following eligibility requirements: 

  

	 	(i)	the person who is married to the Member; or 

  

	 	(ii)	the person who is not married to the Member and is living with the Member in a conjugal relationship, 

 

	 	(A)	continuously for a period of not less than three (3) years, or 

  

	 	(B)	in a relationship of some permanence, if they are the natural or adoptive parents of a child, both as defined in the Family Law Act, 1986 (Ontario);

 provided that the person is not living separate and apart from the Member at that time. 

 

	3.	Maximum Commutation Amount 

For purposes of Section 10.07, 
  

	 	(a)	the maximum allowable commutation amount shall be an annual pension of two percent (2%) of the YMPE as at the Date of Determination; and 

 

	 	(b)	commutation is at the discretion of the Company. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX B

Page 1

  

 Group Retirement Savings Plan 

 

	1.	Introduction 

  

	 	(a)	The provisions of the Group Retirement Savings Plan (GRSP) are set out in this Appendix. The GRSP is the optional defined contribution portion of the Plan.

  

	 	(b)	The basic purpose of the GRSP is to provide an opportunity to save for retirement with matching contributions by the Company. 

 

	 	(c)	The benefits provided under the GRSP shall be in addition to any benefits provided under the foregoing provisions of the Plan. 

 

	2.	Definitions 

 In this
Appendix, the following terms shall, unless the context clearly indicates otherwise, have the following meanings. 
  

	 	(a)	“GRSP” means the Group Retirement Savings Plan set forth in this Appendix. 

 

	 	(b)	“GRSP Beneficiary” means the person last designated by the GRSP Member, pursuant to Section 7 of this Appendix, to receive any benefit payable to a GRSP
Beneficiary under the GRSP in the event of the death of the GRSP Member. 

  

	 	(c)	“GRSP Company Account” means the aggregate of GRSP Company Contributions plus Investment Earnings thereon, in respect of a GRSP Member.

  

	 	(d)	“GRSP Company Contributions” means the amounts deposited in the GRSP Company Account in respect of a GRSP Member. 

 

	 	(e)	“GRSP Member” means a Member who has contributed to the GRSP. 

  

	 	(f)	“GRSP Member Account” means the aggregate of GRSP Member Contributions plus Investment Earnings thereon, in respect of a GRSP Member.

  

	 	(g)	“GRSP Member Contributions” means the contributions which a GRSP Member made to the GRSP or makes in accordance with Section 4 of this Appendix.

  

	 	(h)	“Investment Earnings” means the investment gains and losses made by each GRSP Company Account or GRSP Member Account. The method used for calculating and
allocating Investment Earnings shall be determined by the Company. 

  

	 	(i)	“Revision Date” means 1st of any month beginning on or after January 1, 1995. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX B

Page 2

  

	3.	GRSP Membership 

 Each active Member may elect to become a GRSP Member on January 1, 1995 or on any subsequent Revision Date. 
  

	4.	Contributions 

  

	 	(a)	In each calendar year or portion thereof, each GRSP Member may elect to contribute to the GRSP, by regular payroll deduction, at one (1) of the contribution rates
specified in paragraph (b). Such GRSP Member Contributions shall cease upon the date specified in paragraph 5.01(b) but ignoring 5.01 (b)(viii). 

  

	 	(b)	The contribution rates referred to in paragraph (a) shall be one percent (1%), two percent (2%), three percent (3%), four percent (4%), five percent (5%) and
six percent (6%) of Earnings. 

  

	 	(c)	On each Revision Date, each GRSP Member may elect to cease making GRSP Member Contributions or to change or reinstate his rate of GRSP Member Contributions.

  

	 	(d)	In each calendar year or portion thereof and subject to the provisions of Sections 15.01 and 15.02, GRSP Company Contributions equal to thirty percent (30%) of the
GRSP Member Contributions made by the GRSP Member in such calendar year or portion of calendar year shall be deposited in the GRSP Company Account of the GRSP Member. 

 

	 	(e)	The Company shall establish administrative procedures such that the total of GRSP Company Contributions and GRSP Member Contributions shall not exceed the amount of
contributions permissible under the Income Tax Act and Revenue Rules. 

  

	5.	Investment 

  

	 	(a)	GRSP Member Contributions shall be deposited in individual GRSP Member Accounts. 

 

	 	(b)	GRSP Company Contributions shall be deposited in individual GRSP Company Accounts. 

 

	 	(c)	The GRSP Member Account and GRSP Company Account shall be invested, at the direction of the GRSP Member, in a number of investment options to be made available by the
Funding Agency under the terms of the Funding Agreement. A GRSP Member may change such direction on each Revision Date. 

  

	 	(d)	GRSP Member Accounts and GRSP Company Accounts shall be valued at least monthly, at which time all interest, dividend and other investment earnings shall be allocated
to each account. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX B

Page 3

  

	6.	Retirement and Termination Benefits 

  

	 	(a)	A GRSP Member who is eligible to receive benefits in accordance with Article 9 or 12 and who has not completed two (2) years of Continuous Service as a Member,
shall receive, in a lump sum, the balance of his GRSP Member Account and his GRSP Company Account. 

  

	 	(b)	If a GRSP Member is eligible to receive benefits in accordance with Article 9 or 12 and has completed two (2) years of Continuous Service as a Member, the balance
of his GRSP Member Account and his GRSP Company Account shall be transferred to another registered employees’ pension plan, an insurance company for the purchase of a life annuity contract, or such other vehicle as may be approved under
Applicable Pension Laws, as designated by the GRSP Member; provided, however, that the administrator of such plan or vehicle agrees in writing to administer such transferred monies as a deferred life annuity within the conditions of Applicable
Pension Laws. The transfers under this paragraph shall be subject to any limitations prescribed by Applicable Pension Laws in respect of the transfer of monies from the Fund. 

 

	7.	Death Benefits 

  

	 	(a)	If a GRSP Member dies prior to the transfer of his GRSP accounts in accordance with Section 6 of this Appendix, his Spouse or, if there is no Spouse or if his
Spouse has waived, in prescribed form and subject to Applicable Pension Laws, the right to the death benefit, his GRSP Beneficiary shall receive, in a lump sum, the balance of his GRSP Member Account and his GRSP Company Account.

  

	 	(b)	A GRSP Member shall designate in writing a GRSP Beneficiary to receive any benefits that are payable under the GRSP to a GRSP Beneficiary upon the death of such GRSP
Member and may change such designation from time to time. Such designation or change must be in accordance with any law applicable to the GRSP Member and shall be in such form and executed in such manner as the Company may, from time to time,
determine. Any designation or change must be filed with the Company. Benefits payable as a result of the death of the GRSP Member shall be paid in accordance with the most recent designation filed by the GRSP Member with the Company and, in the
absence of an effective designation of a GRSP Beneficiary, the Company shall instruct the Funding Agency to make payment of any death benefits payable to the GRSP Beneficiary under the GRSP to the estate of the GRSP Member and any such payment shall
completely discharge all liability with respect to the amount paid. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX B

Page 4

  

	8.	Transfers 

 If a GRSP
Member is transferred within the Company to a category of employment such that the GRSP Member ceases to be an Employee for the purposes of the Plan or is transferred to a legal entity which is associated with the Company which does not itself
participate in the Plan: 
  

	 	(a)	if the GRSP Member does not become a member of a pension plan which has a Group Retirement Savings Plan sponsored by the Company, the benefits payable under the GRSP
shall be determined in accordance with the applicable provisions of the GRSP on the earliest of: 

  

	 	(i)	the GRSP Member’s no longer being employed by the Company or a legal entity which is associated with the Company; 

 

	 	(ii)	the GRSP Member’s death; and 

  

	 	(b)	if the GRSP Member becomes a member of a pension plan which has a Group Retirement Savings Plan sponsored by the Company, assets equal to his GRSP Company Account and
his GRSP Member Account under the GRSP shall be transferred to such accounts under the subsequent Group Retirement Savings Plan. 

  

			
	 Kraft Canada Inc. Retirement Plan for
 Former Non-Unionized Employees of Nabob Foods Limited
 Amended and Restated as of January 1,
1995
	  	 APPENDIX C

Page 1

  

 Retroactivity 
 Retroactivity—January 1, 1992 
 The following Plan provisions shall be effective from
January 1, 1992: 
  

	—	Sections 2.19, 2.26, 2.37, 2.38, 4.01, 4.02, 4.03, 4.04, 8.03, 9.02(d), 9.03(c) 10.06 and 15.01.Trusteed Retirement Plan K

 Exhibit 4.10 
 NABISCO BRANDS LTD TRUSTEED RETIREMENT PLAN K 
 As Amended and Restated At January 1, 1992

 Final 
 December 1993 

 INTRODUCTION 
 This document constitutes the Nabisco Brands Ltd Trusteed Retirement Plan K (the ‘Plan”) and is effective as of January 1, 1992 (the “Effective Date”). 

Canadian Canners Limited originally established a retirement plan for employees as of February 1,1950. Effective January 1, 1973 that plan was
superseded by two separate plans, the Retirement Plan for Hourly Employees of Canadian Canners Limited (the “Hourly Plan”) and the Retirement Plan for Salaried Employees of Canadian Canners Limited (the “Salaried Plan”).

 Effective January 1, 1981, Canadian Canners J invited established three additional pension plans for employees of the Hourly Plan who
are subject to collective bargaining agreements. The accrued benefits in the Hourly Plan of such employees were transferred without diminution to these plans, together with the corresponding assets. 

As of January 1, 1981, following the establishment of these three pension plans, the Hourly Plan and the Salaried Plan were merged and reconstituted
as the Plan, with the assets and liabilities of the Hourly Plan and Salaried Plan being amalgamated. Benefits for active Members and terminated Members with vested entitlements accrued prior to January 1, 1981 and benefits in course of payment
to retired Members and to Beneficiaries, including benefit improvements granted prior to January 1, 1981, were preserved and are provided by this Plan. 
 Effective also on January 1, 1981, the assets and liabilities of the Pension Plan for the Employees of RJR Foods Ltd. (the “RJR Foods Plan”) were transferred into the Plan, and the members
of the RJR Foods Plan were given credit, for the purposes of the Plan, for their period of membership in the RJR Foods Plan. 
 Effective
November 28, 1986, the sponsorship of the Plan was assumed by Nabisco Brands Ltd and the name of the Plan was changed to Nabisco Brands Ltd Trusteed Retirement Plan K. Effective January 1, 1987, the benefit liabilities and trust assets in
respect of the non-unionized active salaried members and all non-active members under the Plan were merged and consolidated with those of the Nabisco Brands Ltd Pension Plan by transferring 

 
all such benefit liabilities accrued under the Plan as of December 31, 1986 and trust assets in respect thereof to the Nabisco Brands Ltd Pension Plan. 

Effective January 1, 1992 the Plan was amended and restated to incorporate changes required by the Income Tax Act (Canada). Benefits payable in
respect of retirements, deaths, disabilities or terminations of employment which occurred prior to January 1, 1992 shall be governed by the terms of the Plan as it existed at the relevant time unless specifically provided otherwise herein.

 The basic purpose of the Plan is to provide retirement income for eligible regular employees of the Company. 

It is the intention of the Company that the Plan shall meet the requirements of the Applicable Pension Laws and the rules and regulations promulgated by
Revenue Canada and that the Plan shall be registered both under the Applicable Pension Laws and under the Income Tax Act of Canada. 

 NABISCO BRANDS LTD TRUSTEE) RETIREMENT PLAN K TABLE OF CONTENTS 

 

					
	ARTICLE NO.	  	TITLE	  	PAGE NO,
			
	 1
	  	DEFINITIONS	  	
			
	 2
	  	CONSTRUCTION AND INTERPRETATION	  	2-1
			
	 3
	  	MEMBERSHIP	  	3-1,3
			
	 4
	  	SERVICE	  	4-1,4
			
	 5
	  	REQUIRED CONTRIBUTIONS	  	5-1,2
			
	 6
	  	RETIREMENT DATES	  	6-1,2
			
	 7
	  	RETIREMENT INCOME	  	7-1,3
			
	 8
	  	AMOUNT OF RETIREMENT INCOME	  	8-1,2
			
	 9
	  	REVENUE CANADA MAXIMUM PENSION	  	9-1
			
	 10
	  	PAYMENT OF RETIREMENT BENEFITS	  	10-1,3
			
	 11
	  	DEATH BENEFITS	  	11-1,2
			
	 12
	  	TERMINATION OF EMPLOYMENT	  	12-1,2
			
	 13
	  	TRANSFERS	  	13-1
			
	 14
	  	CONTRIBUTIONS AND FUNDING	  	14-1,2
			
	 15
	  	NON-ALIENATION OF BENEFITS	  	15-1,2
			
	 16
	  	AMENDMENT OR DISCONTINUANCE	  	16-1,2
			
	 17
	  	ALLOCATION OF ASSETS	  	17-1
			
	 18
	  	ADMINISTRATION	  	18-1,3
			
	 APPENDIX A
	  	ONTARIO EMPLOYEES	  	A-1,7
			
	 APPENDIX B
	  	QUEBEC EMPLOYEES	  	B-1,8

 ARTICLE 1 
 DEFINITIONS 
 In this Plan the following terms shall, unless the context clearly indicates
otherwise, have the following meanings: 
 1.01 “Actuary’ means an individual or a firm from time to time employed by the Company to
carry out actuarial valuations and provide such actuarial advice and services as may be required from time to time for the purposes of the Plan. The Actuary shall at all times be a person who is, or a firm which has on its staff, a Fellow of the
Canadian Institute of Actuaries. 
 1.02 “Act-nada1(1y)Equivalent” means a benefit of equivalent value when computed on the basis of
interest, mortality and/or other rates and tables adopted by the Company for such purposes, and in effect on the date such determination is being made. 
 1.03 “Accumulated Contributions” means the total of a Member’s Required Contributions together with Interest thereon. 
 1.04 “Applicable Pension Laws” means the Pension Benefits Act of Ontario, any Act of a similar nature of any other province which has jurisdiction, or that Act which is applicable if only one of
these said Acts be applicable or any amendment thereto, together with any relevant regulations made under any of these Acts from time to time. 

1.05 “Average YMPE” means the average of the YMPE in effect in the year of the Member’s Date of Determination and the two preceding years.
j In the case of a Member who does not have two preceding years of Continuous Service prior to the year of his Date of Determination, Average YMPE means the average of the YMPE in effect in the year of his Date of Determination and the preceding
year or, if there is no preceding year, the YMPE in effect in the year of his Date of Determination] In the case of a Member who is receiving disability income under a long-term disability income program of the Company, Average YMPE means the
Average YMPE in effect immediately prior to becoming disabled. 

  
 1-1

 1.06 “Beneficiary” means that person last designated by the Member according to the provisions of
Section 3.07 to receive any benefit payable to a beneficiary in the event of the death of the Member. 
 1.07 “Board” means the
Board of Directors of Nabisco Brands Ltd. 
 1.08 “Company” means Canadian Canners Limited prior to November 28, 1986; and, on
and after November 28, 1986, means Nabisco Brands Ltd, a corporation incorporated under the laws of Canada, and any subsidiary company, affiliated company or associated company of the Company as may from time to time be authorized by the Board
to participate in the Plan and which has filed with said Board a certified copy of a resolution of its board of directors wherein the said Company adopts the terms and provisions of the Plan. 
 1.09 “Continuous Service” means the service of a Member as defined in Section 4.01. 

1.10 “Credited Service” means the service of a Member as defined in Sections 4.02, 4.03, 4.04 and 4.05. 

1.11 “Date of Determination” means the date as of which a retirement income is to be calculated in accordance with Article 7. The Date of
Determination is specified in each Article which describes a benefit to be calculated, and will be the earliest of: 
 (a) a Member’s
Retirement Date; 
 (b) a Member’s date of termination of employment; 
 (c) a Member’s date of death; or 
 (d) the date of termination of the Plan. 

1.12 “Disability Retirement Date” means the date specified in Section 6.03. 
 1.13 “Early Retirement Date” means the date specified in Section 6.02. 

  
 1-2

 1.14 “Earnings” means all remuneration received by a Member from the Company and shall include
regular basic salary or wages, overtime, and regular incentives which are on the basis of weekly, semi-monthly or monthly payrolls, but shall exclude separation or termination pay or any special or irregular bonuses declared at the instigation of
the Company. In the case of a Member who is receiving disability income under a long-term disability income program of the Company, Earnings during such period shall be deemed to be the rate of earnings in effect immediately prior to becoming
disabled. 
 1.15 “Effective Date” means January 1, 1981. 
 1.16 “Employee” means any person regularly employed by the Company who is; 
 (a) paid on
an hourly basis and who reports to work at the Chambly, Quebec plant of the Company; 
 (b) classified as a unionized engineer at the Dresden,
Ontario and Leamington, Ontario plants of the Company; or 
 (c) classified as a non-union field maintenance mechanic at the Exeter, Ontario
plant, or a non-union Cafeteria Operator at the Simcoe, Ontario plant. 
 1.17 “Final Earnings” means the sum of Earnings of the
Member in the five (5) calendar years of highest Earnings in the ten (10) calendar years immediately preceding his Date of Determination divided by five (5). If there are less than five (5) calendar years of Earnings the sum of such
Earnings shall be divided by the actual number of years of Earnings used, but not less than L For the purposes of calculating Final Earnings, calendar years shall include the partial year in the year of retirement or termination of employment if its
inclusion produces a higher average. 
 1.18 “Fund” means the trust fund contemplated by the terms of the Plan as set forth herein and
established in accordance with the terms and provisions of the Funding Agreement, to which all contributions to the Plan shall be made and from which all retirement income and other benefits under the Plan shall be payable. 

  
 1-3

 1.19 “Funding Agency” means one or several of the following designated by the Company to hold all
or a portion of the assets of the Fund at any time pursuant to the terms of a Funding Agreement; 
 (a) an insurance company authorized to carry
on a life insurance business in Canada; 
 (b) a trust company authorized to carry on business in Canada; and 

(c) individual trustees, at least 3 of whom reside in Canada and one of whom is independent to the extent that he is neither a significant shareholder,
partner, proprietor nor an employee of the Company. 
 1.20 “Funding Agreement” means any trust deed, agreement or agreements executed
from time to time between the Company and any Funding Agency, including any insurance contracts issued by a Funding Agency and including any amendments which are from time to time made to any such documents, pertaining to the custody and investment
of the Fund. 
 1.21 “Government Pension” means any retirement benefit payable under the Canada Pension Plan, the Quebec Pension Plan
and the Old Age Security Act and such other legislation of a comparable nature as amended and as may be applicable from time to time. 
 1.22
“Income Tax Rules” means the provisions of the Income Tax Act of Canada and the Regulations thereunder and any rules adopted by Revenue Canada, Taxation in respect of registered pension plans. 

1.23 “Interest” means the interest credited on Required Contributions, compounded annually. Prior to January 1, 1988, the rate of such
interest shall be such rate that may have been in effect from time to time pursuant to the provisions of the Plan and the Prior Plans as may be applicable. On and after January 1, 1988 the rate of such interest, applicable to each calendar
year, shall be the rate of interest as may from time to time be fixed by the Pension Committee provided that such rate of interest and its application shall be in accordance with the Applicable Pension Laws and that in the event of a change in the
interest rate no such change shall be applied retroactively. 

  
 1-4

 1.24 “Member” means an Employee who has joined the Plan in accordance with Article 3 and who,
subject to the provisions of Article 13 has not terminated employment with the Company. 
 1.25 “Normal Retirement Date” means the
date specified in Section 6.01. 
 1.26 “Pension Committee” means the Pension Committee administering the Plan as provided for in
Article 18 hereof. 
 1.27 “Plan” means the Nabisco Brands Ltd Trusteed Retirement Plan K set forth in this document and includes any
amendments which are from time to time made thereto. 
 1.28 “Postponed Retirement Date” means the date specified in
Section 6.04. 
 1.29 “Prior Plan” means any one or more of the Retirement Plan for Salaried Employees of Canadian Canners
Limited, the Retirement Plan for Hourly Employees of Canadian Canners Limited or any predecessor plan of any of these plans. 
 1.30
“Quebec Member” means a Member whose employment relationship is governed by the laws of the Province of Quebec. 
 1.31 “Required
Contributions” means the contributions a Member makes in accordance with Section 5.01 or 5.02, together with the required contributions made by the Member under any Prior Plan. 
 1.32 “Retirement Date” means the Early, Disability, Normal or Postponed Retirement Date on which a Member actually retires. 
 1.33 “RJR Foods Plan” means the Pension Plan for the Employees of RJR Foods Ltd. as it existed on December 31, 1980. 

  
 1-5

 1.34 “Revenue Canada” means Revenue Canada, Taxation of the Government of Canada or its successor
which is at any time charged, through an appropriate Minister of the Government of Canada, with the administration of the applicable provisions of the Income Tax Act of Canada, as amended from time to time. 

1.35 “Spouse means that person who is designated as such by the Member, provided that if such designated person is not the lawfully wedded spouse of
the Member, the Member must establish to the satisfaction of the Company that such person has been residing with him as his spouse for a continuous period of one (1) year or more immediately preceding the time of such designation. 

If the Member fails to designate an eligible Spouse prior to his death, his eligible Spouse shall be that person who is residing with the Member
immediately preceding his death who is either his lawfully wedded spouse or who otherwise has resided with him as his spouse for a continuous period of one (1) year or more as established by the spouse to the reasonable satisfaction of the
Company. In doubtful cases, his eligible spouse shall be the eligible spouse, if any, as determined by the Company. In no event shall payments be made under the provisions of the Plan to more than one (1) spouse. 

1.36 “Totally And Permanently Disabled” means total disability: 
 (a) by bodily injury or disease or by mental derangement through some unavoidable cause which prevents an Employee from engaging in any regular occupation or employment for remuneration or profit; and

 (b) which is expected to be permanent and continuous during the Employee’s remaining lifetime; 

each as determined by the Company on the basis of certification by a medical doctor who is licensed to practice under the laws of a province of Canada
obtained by the Company from time to time but not more frequently than annually. 
 1.37 “YMPE” means the Year’s Maximum
Pensionable Earnings established each year under the terms of the Canada Pension Plan or the Quebec Pension Plan, as applicable, as amended from time to time. 

  
 1-6

 ARTICLE 2 
 CONSTRUCTION AND INTERPRETATION 
 2.01 Definitions 

To facilitate the interpretation of this document, the definitions of certain terms as used herein are contained at the end of the text in Article 20.

 2.02 Gender References 
 The
masculine pronoun wherever used herein shall include the feminine pronoun where applicable, and the singular shall include the plural, and the plural shall include the singular, as the context shall require. A reference to a paragraph or paragraphs
or an Article or Articles, means a paragraph or paragraphs or an Article or Articles in this Plan. 
 2.03 Governing Law 

This Plan and all the rights and obligations hereunder shall be construed, governed and administered in accordance with the laws of and applicable to the
Province of Ontario, except for those rights and obligations which are solely within the jurisdiction of another province. 
 2.04 Currency

 All the benefits payable under this Plan are denominated in terms of the lawful currency of Canada. 

  
 2-1

 ARTICLE 3 
 MEMBERSHIP 
 3.01 New Employee After Effective Date 

Each full-time Employee hired on or after the Effective Date shall, as a condition of employment, become a Member of the Plan on the first day of the
month coincident with or next following the date on which he has completed two (2) years of Continuous Service and attained age 25. A full-time Employee who has attained age 25 but not yet completed two (2) years of Continuous Service may
elect to become a Member on the first day of any month prior to completing 2 years of Continuous Service. 
 A member of the UR Foods Plan who
was eligible to become a Member on the Effective Date and who had not then attained the age of twenty-five (25) may elect to defer membership in this Plan until he has satisfied the requirements for membership of this Section 3.02 at which
time he shall become a Member. 
 3.02 Documentation 
 Each eligible Employee who elects or who is required to become a Member of the Plan in accordance with this Article 3 shall sign such application forms as the Company prescribes, authorize the payroll
deductions hereinafter required, designate a Beneficiary as set out in Section 3.07, furnish proof of age, and furnish such other data or sign such other documents as the Company deems necessary or desirable. 

3.03 Continuing Membership 
 A Member may not
elect to cease being a Member of the Plan while continuing to be an Employee of the Company. A Member shall, subject to the provisions of Article 13, cease to be a Member when he ceases to be an Employee. 

  
 3-1

 3.04 Effect On Employment Status 
 Nothing herein contained shall be deemed to give any employee the right to be retained in the service of the Company or to interfere with the rights of the Company to discharge or lay off any employee at
any time and to treat him without regard to the effect which such treatment might have upon him as a Member. 
 3.05 Member Information

 The Company shall provide each Member with: 
 (a) a written explanation of the pertinent provisions of the Plan (including amendments thereto applicable to him), together with a written explanation of his rights and duties thereunder; and 

(b) any other information, statistical or otherwise, regarding the Plan required to be provided under the Applicable Pension Laws; 

in the manner prescribed under the Applicable Pension Laws. 
 The Company also undertakes to allow a Member or his authorized agent to inspect or make extracts from such documents relating to the Plan as are prescribed under the Applicable Pension Laws. 

The written explanation referred to above shall not have any effect on the rights or obligations of any person under this Plan and shall not be referred
to in determining the meaning of any provision of the Plan. Neither the Company nor any Funding Agency shall be liable for any loss or damage occasioned to any person by reason of any error or omission in any such written explanation. 

  
 3-2

 3.06 Designation Of Beneficiary 
 A Member may designate a person to receive benefits which may be payable on the death of such Member by virtue of Article 10 or 11 and may change such designation from time to time. Any such designation
or change must be in accordance with any law applicable to the Member and shall be in such form and executed in such manner as the Company may, from time to time, determine. Any designation or change must be filed with the Company. In the absence of
an effective designation of a Beneficiary, any death benefits payable to a Beneficiary under this Plan shall be paid to the estate of the Member and any such payment shall completely discharge all liability with respect to the amount paid.

  
 3-3

 ARTICLE 4 
 SERVICE 
 4.01 Continuous Service 
 (a) Continuous Service means the period of uninterrupted regular employment of a Member with the Company in any capacity beginning with the date on which he was last employed by the Company or any
predecessor corporation or division acquired by the Company through amalgamation, merger or otherwise, or any other company associated with the Company and ending on his Date of Determination. 

(b) A leave of absence approved by the Company, including, without limitation, a leave of absence due to sickness, accident, military service,
pregnancy/parental leave taken under the authority of the applicable employment standards legislation, or while in receipt of a disability income under a long-term disability program of the Company, shall not interrupt Continuous Service and shall
be included in Continuous Service within the mewing of this Section 4.01 provided that a Member accruing Continuous Service during a leave of absence returns to active employment with the Company at the end of such a leave of absence. If a
Member fails to so return to active employment, his employment with the Company shall be deemed to have terminated as of the date of expiration of such leave of absence. 
 (c) In the event that a Member whose employment was terminated because of his retirement on his Early or Disability Retirement Date is re-employed by the Company, his period of Continuous Service shall
include his Continuous Service prior to the date of such termination. 
 (d) A transfer of a Member to a company associated with the Company,
whether in Canada or elsewhere, shall not be considered a termination of service and 

  
 4-1

 Continuous Service shall continue to accrue during the period of such transfer. Similarly, any prior period
of employment with a company associated with the Company immediately prior to a transfer to a position as an Employee shall be included in the computation of Continuous Service. 
 4.02 Credited Service 
 The Credited Service of a Member shall be the sum of: 

(a) for years prior to the Effective Date, his Continuous Service while a member or participant of a Prior Plan; and 

(b) for years after the Effective Date, his Continuous Service while a Member of the Plan; 
 to a maximum of forty (40) years, subject to the provisions of Article 13. Credited Service shall be expressed in years and each completed month shall count as a fraction of a year. 

Notwithstanding the preceding paragraph, the Credited Service of a Member who was a member of the RJR Foods Plan on December 31, 1980 and became a
Member of the Plan, for years prior to the Effective Date, shall be equal to the period of his service recognized as pensionable service under the RJR Foods Plan up to January 1, 1981. 
 4.03 Credited Service While Disabled 
 If a Member is Totally and Permanently Disabled, the period
while he is in receipt of a disability income under a long-term disability program of the Company shall count as Credited Service. 

  
 4-2

 4.04 No Credited Service While Not Contributing 
 Except as provided in Section 4.03, any period included in Continuous Service pursuant to Section 4.01(b), during which a Member does not make Required Contributions shall not count as Credited
Service. Any such period during which a Member does make Required Contributions shall count as Credited Service. 
 4.05 Limitation on Accrual
During Certain Periods 
 Notwithstanding the preceding provisions of Article 3, Credited Service accrued by a Member after December 31,
1990 in respect of periods for which the Member is not paid (other than a period of Credited Service accrued pursuant to Section 4.03), shall be limited as follows: 
 (a) the Member shall be deemed to receive compensation (“prescribed compensation”) during the period in an amount equal to the difference between the amount the Member would have received but
for the leave and the amount the Member actually received in respect of such period; 
 (b) a fraction (the “prescribed compensation
fraction”) shall be determined in respect of each period equal to the prescribed compensation for the period divided by the sum of the compensation that the Member actually received in the calendar year in which such period occurs plus the
prescribed compensation for that year and further multiplied by the length of the period expressed as a fraction of a year; and 
 (c) the
Member shall not accrue Credited Service in respect of such periods to the extent that: 
 (i) the cumulative prescribed compensation fraction in
respect of periods other than periods of parental leave or pregnancy leave exceeds five; and 

  
 4-3

 (ii) the cumulative prescribed compensation fraction in respect of all periods (including periods of
parental leave or pregnancy leave) exceeds eight. 
 4.06 PA Limit 
 The pension adjustment of a Member in respect of the Plan shall not, in any calendar year, exceed the limits imposed under the income Tax Rules. 

  
 4-4

 ARTICLE 5 
 REQUIRED CONTRIBUTIONS 
 5.01 Level Of Member Contributions 

In each calendar year or portion thereof from the date of his initial membership until the earliest of the date of his termination of employment, Early
Retirement Date, Disability Retirement Date, Normal Retirement Date, his death or the termination of the Plan, each Member shall contribute to the Plan, by regular payroll deduction, three percent (3%) of his Earnings up to that year’s
YMPE and five percent (5%) of his Earnings in excess of that year’s YMPE. 
 Notwithstanding the preceding provisions of this Section,
a Member’s contributions made pursuant to this Section shall not, in a calendar year, exceed the lesser of: 
 (a) 9% of the Member’s
Earnings in that calendar year and 
 (b) $1,000 plus 70% of the pension credit of the Member for the Plan in respect of that calendar year.

 For the purposes of this Section “pension credit” shall have the meaning ascribed to that term under the Income Tax Rules.

 5.02 Contributions While On Leave 

A Member who is disabled and receiving benefits under the terms of a long-term disability program provided by the Company, shall not be required to
contribute to the Plan during the period of his disability. Except as provided in the preceding sentence, a Member shall make contributions pursuant to Section 5.01 during an approved leave of absence, during which the Member’s Earnings
are continued and he shall not contribute during any leave of absence during which he receives no Earnings. However, a Member may elect to continue to contribute during a period 

  
 5-1

 
of pregnancy leave or parental leave described in Section 4.01(b). For the purpose of determining the Member’s contributions, the Member shall be considered to receive Earnings at the
same rate (on an annualized basis) as the Member was receiving Earnings immediately prior to the leave. 
 5.03 Minimum Value of Benefit

 Notwithstanding any other provision of the Plan, the Actuarial Equivalent value of the benefit payable in respect of a Member upon his
retirement, death or other termination of employment or upon the termination of the Plan shall not be less than his Accumulated Contributions at that time. 

  
 5-2

 ARTICLE 6 
 RETIREMENT DATES 
 6.01 Normal Retirement 
 The Normal Retirement Date of a Member shall be the first day of the month coincident with or next following the Member’s sixty-fifth (65th) birthday. A Member shall retire on his Normal
Retirement Date unless otherwise retired earlier under the provisions of Section 6.02 or 6.03. 
 The Company may re-employ a retired
Member on a seasonal basis subsequent to his Normal Retirement Date or may re-employ a retired Member on other than a seasonal basis on such basis as it may determine. Any retired Member re-employed subsequent to his Normal Retirement Date shall not
make any further contributions to the Plan nor accrue any additional benefits hereunder and the retirement income of such Member which commenced on his Normal Retirement Date shall continue to be paid and, for the purposes of the Plan, the Member
shall be deemed to be a retired Member. 
 6.02 Early Retirement 
 With the consent of the Company, a Member who has completed five (5) years of Credited Service may retire on the first (1st) day of any month during the ten (10) year period immediately
preceding his Normal Retirement Date, which date of retirement shall be his Early Retirement Date. In such event the payment of the retirement pension of such Member shall be deferred to commence on his Normal Retirement Date. It is provided,
however, that such Member may elect at any time before his Normal Retirement Date, at his option in writing and delivered to the Company, to receive a lesser amount of retirement pension calculated in accordance with paragraph 8.02 to commence on or
after his Early Retirement Date and before his Normal Retirement Date. 

  
 6-1

 6.03 Disability Retirement 
 A Member who is not eligible to receive a disability income under a long-term disability income program provided by the Company, who has completed ten (10) years of Credited Service, who has attained
age forty-five (45), and who is Totally and Permanently Disabled may retire on the first day of any month coincident with or next following the day the Member has been Totally and Permanently Disabled for at least six (6) months, which date
shall be known as his Disability Retirement Date. 
 6.04 Postponed Retirement 
 A Member employed in Quebec (a “Quebec Member”) may postpone his retirement beyond his Normal Retirement Date. Such Quebec Member shall retire on his Postponed Retirement Date which shall be the
earlier of the first day of any calendar month thereafter as he so elects and the date that his adjusted annual retirement income reaches the maximum pension limit permitted under Section 9.01 provided that his Postponed Retirement Date shall
be no later than first day of December in the year in which the Member attains age 71. 
 A Quebec Member shall not receive his retirement
income during such period of postponement except that, to the extent that payment of his retirement income is required, in whole or in part, to compensate for a reduction of such Member’s Earnings during the period of postponement, he may elect
not more frequently than once every 12 months to receive all or a portion of. his retirement income to the extent necessary to compensate for such reduction in Earnings. A Member shall not accrue Credited Service or make Required Contributions while
in receipt of any retirement income pursuant to the provisions of this Section. 

  
 6-2

 ARTICLE 7 
 RETIREMENT INCOME 
 7.01 Retirement Income Formula 

This formula shall be used in the calculation of the retirement income in respect of a Member other than a Member who was a member of the RJR Foods Plan
on December 31, 1980, and the amount derived therefrom shall be the basis on which the actual amount of retirement income shall be determined in accordance with the applicable provisions of the Plan. 

The annual amount of retirement income payable to a Member commencing on his Normal Retirement Date shall be the sum of: 

(a) in respect of Credited Service prior to January 1, 1963, the greater of: 
 (i) 1.2% of the Member’s Earnings for the calendar year 1949, multiplied by the number of years and months of his Continuous Service prior to February 1, 1950 excluding the first two
(2) years and excluding, in any event, all Continuous Service accrued by the Member prior to his thirtieth (30th) birthday, plus thirty-five percent (35%) of the Required Contributions made by the Member between February 1, 1950
and December 31, 1962 under the terms of a Prior Plan; or 
 (ii) 1.2% of the Member’s Earnings for the calendar year 1962, multiplied
by the number of years and months of Continuous Service prior to December 31, 1962, excluding the first two (2) years and excluding, in any event, all of his Continuous Service prior to his twenty-fifth (25th) birthday as well as any
Continuous Service after February 1, 1950 during which he was not a member in a Prior Plan; 

  
 7-1

 (b) in respect of Credited Service from January 1, 1963 to December 31, 1965, thirty-five percent
(35%) of the Required Contributions made by the Member from January I, 1963 to December 31, 1965 under the terms of a Prior Plan; 

(c) in respect of Credited Service from January 1, 1966 to December 31, 1972, forty percent (40%) of the Required Contributions made by
the Member from January 1, 1966 to December 31, 1972 under the terms of a Prior Plan; and 
 (d) in respect of Credited Service on or
after January 1, 1973, forty percent (40%) of the Required Contributions made by the Member under the terms of this Plan or a Prior Plan. 
 In the event that a Member’s Earnings for the calendar years 1949 or 1962 do not equitably represent the Member’s regular Earnings, the Company may increase such Earnings so that they equitably
represent the Member’s regular Earnings. 
 7.02 Retirement Income Formula For Former Members Of RJR Foods Plan 

The annual amount of retirement pension payable to a Member who was a member of the RJR Foods Plan on December 31, 1980, commencing on his Normal
Retirement Date shall be the sum of: 
 (a) in respect of Credited Service from January 1, 1981, forty percent (40%) of the Required
Contributions made by the Member under the terms of this Plan; and 
 (b) in respect of Credited Service prior to January 1, 1981, the
benefits accrued in accordance with the provisions of the RJR Foods Plan. 
 7.03 Benefits From RJR Foods Plan 

Any former member of the RJR Foods Plan who did not elect to become a Member of this Plan shall be entitled to receive a retirement benefit in respect of
his service with RJR Foods Ltd. prior to January 1, 1981 determined in accordance with the provisions of the RJR Foods Plan in effect on December 31, 1980. 

  
 7-2

 704 Basic Minimum Pension 
 Notwithstanding the provisions of paragraph 7.01, 7.02 and 7.03 above, the amount of retirement income payable to a retired Member from the Plan shall not be less than the sum of: 

(a) in respect of retirement income payable prior to January 1, 1986, 1% of the Member’s Final Earnings up to the Average YMPE at the Date of
Determination plus 1.8% of his Final Earnings in excess of such level multiplied by the number, up to a maximum of thirty-five (35), of years of Credited Service (completed months to count as fractions thereof); and 

in respect of retirement income payable on and after January 1, 1986, 1.2% of the Member’s Final Earnings up to the Average YMPE at the Date of
Determination plus 2% of his Final Earnings in excess of such level multiplied by the number, up to a maximum of thirty-five (35), of years of Credited Service (completed months to count as fractions thereof); and 

(b) 0.5% of the Member’s Final Earnings multiplied by the number, up to a maximum of five (5) years, of Credited Service (completed months to
count as fractions thereof) in excess of thirty-five (35). 
 7.05 Minimum Pension For Former Members Of RJR Foods Plan 

In no event shall the pension benefit payable under this Plan for a Member who was a member of the RJR Foods Plan on January 1, 1981 and who became
a Member of this Plan on the Effective Date, or subsequently became a Member, be less than the benefit which would have been payable to him under the terms of the RJR Foods Plan up to January 1, 1981. 

  
 7-3

 ARTICLE 8 
 AMOUNT OF RETIREMENT INCOME 
 8.01 Normal Retirement 

A Member who retires on his Normal Retirement Date shall receive an amount of retirement income computed in accordance with Article 7, using the
Member’s Normal Retirement Date as his Date of Determination. 
 8.02 Early Retirement 

A Member who retires on an Early Retirement Date shall receive, commencing on his Normal Retirement Date, an amount of retirement income computed in
accordance with Article 7 using the Member’s Early Retirement Date as his Date of Determination. 
 In the case of a Member who has retired
on an Early Retirement Date and who has elected to commence receiving his retirement income prior to his Normal Retirement Date in accordance with paragraph 6.02, the amount of retirement income payable shall be equal to the amount otherwise payable
commencing at his Normal Retirement Date reduced by one-third of one percent (1/3 of 1%) for each month by which the date on which payment of his pension commences precedes his Normal Retirement Date. 

8.03 Disability Retirement 
 A Member who
retires on his Disability Retirement Date shall receive an amount of retirement income computed in accordance with Article 7 using the Member’s Disability Retirement Date as his Date of Determination, without reduction for its earlier
commencement. 

  
 8-1

 8.04 Postponed Retirement 
 Subject to Article 7, the annual retirement income payable to a Quebec Member who retires on his Postponed Retirement Date shall equal the lesser of: 

(a) the maximum amount of pension payable under Section 9.01; and 
 (b) the Actuarial Equivalent of the retirement income payable commencing on his Normal Retirement Date determined using assumptions and methods prescribed by the Company and approved by the Régie
des Rentes du Quebec, 
 and adjusted by retirement income payments, if any, received by the Quebec Member subsequent to this Normal Retirement
Date and prior to his Postponed Retirement Date. 
 8.05 Increases In Retirement Income 

Notwithstanding anything to the contrary contained in this Article 8, the Company may grant increases in the amount of retirement income otherwise
payable to a retired Member, provided that such increases are warranted by increases in the Consumer Price Index and are not made more frequently than quarterly and, in respect of a Member who retired prior to January 1, 1992, the increases do
not commence prior to the date the retired Member attains age 60. 

  
 8-2

 ARTICLE 9 
 REVENUE CANADA MAXIMUM PENSION 
 9.01 Maximum Pension Amount 

Notwithstanding any other provision of the Plan, the annual pension payable to a Member under this Plan in the year of commencement, including any
benefit payable from the Prior Plan and the RJR Foods Plan and any benefit payable to a Spouse or former Spouse of the Member pursuant to Section 18.07 and, excluding any portion of a pension resulting solely from an actuarial increase in
respect of deferral after the Member’s Normal Retirement Date, shall not exceed the lesser of: 
 (a) the defined benefit limit for the year
of commencement; and 
 (b) 2% of the Member’s highest average compensation indexed to the year of commencement; 

multiplied by the Member’s pensionable service. For the purposes of this Section “defined benefit limit”, “highest average
compensation” and “pensionable service” shall have the meanings ascribed to the respective terms under the Income Tax Rules and pensionable service in respect of the period prior to January 1, 1992 shall be limited to 35 years.

  
 9-1

 ARTICLE 10 
 PAYMENT OF RETIREMENT BENEFITS 
 10.01 Normal Form 

Unless a Member elects an optional form of retirement income as provided in Section 10.02, a retirement income shall be payable in equal monthly
instalments for the life of the Member commencing on his Retirement Date. 
 10.02 Election of Optional Form 

With the approval of the Company, a Member may elect to receive, in lieu of the normal form of retirement income as described in Section 10.01, any
optional form of retirement income contained in this Article 10 as may be applicable. Such election must be in writing and must be filed with the Company at least thirty (30) days prior to the Member’s Retirement Date; except that in the
case of disability retirement, no optional form may be selected. 
 The benefits payable under an optional form shall be the Actuarial
Equivalent of the benefits payable under the normal form of retirement income as described in Section 10.01; except that if the elected option is the optional form provided in Section 10.03(b) and the specified Joint Annuitant is the
Member’s Spouse, then the amount of reduction in the Member’s normal form of retirement income shall be one-half (1/2) of the amount of reduction determined on an Actuarial Equivalent basis. 

10.03 Joint Annuitant 
 (a) Option 1

 A Member may elect, in accordance with the provisions of Section 10.02, to receive a reduced retirement income payable in monthly
instalments during his lifetime, with the provision that on his death after retirement such income shall continue to be paid to his Spouse for the remaining lifetime of such Spouse. 

  
 10-1

 (b) Option 2 
 A Member may elect, in accordance with the provisions of Section 10.02, to receive a reduced retirement income payable in monthly installments during his lifetime, with the provision that on his
death after retirement an amount equal to 3/4 of his reduced retirement income shall continue to be paid to his Spouse for the remaining lifetime of such Spouse. 
 (c) Option 3 
 A Member may elect, in accordance with the provisions of Section 10.02, to
receive a reduced retirement income payable in monthly instalments during his lifetime, with the provision that on his death after retirement an amount equal to one-half (1/2) of his reduced retirement income shall continue to be paid to his
Spouse for the remaining lifetime of such Spouse. 
 In the event of the death of the Member prior to the time when payment of his retirement
income begins, the election shall be null and void and no payments shall be made to any Spouse. Should the Member’s Spouse die after the election of Option 1, 2 or 3 but before the Member’s Retirement Date, the election shall be void and
the Member’s retirement income shall be paid to him in the normal form as though he had made no election. 
 10.04 Level Income Option

 A Member, retiring on his Early Retirement Date and electing to commence receiving his retirement income prior to his Normal Retirement Date
in accordance with Section 8.02, may elect to receive his retirement income payable in monthly instalments of an increased amount until he is eligible to receive Government Pension, whereupon the amount of his monthly instalment shall decrease.
The amounts of increase and decrease will be based on the Member’s anticipated 

  
 10-2

 Government Pension as of his Retirement Date so that his total pension from his Retirement Date including
such anticipated Government Pension shall be approximately level. 
 10.05 Longer Guarantee Period 

A Member may elect to receive a reduced monthly pension of Actuarial Equivalent value payable monthly for the Member’s life and guaranteed for
either one hundred and twenty (120) months or one hundred and eighty (180) months in any event. 
 10.06 Small Benefits 

If the annual amount of any benefit payable under this Plan at the Member’s Normal Retirement Date is less than 2% of the YMPE in the year of the
Member’s Termination Date (or such other amount as may be commuted in accordance with the Applicable Pension Laws and the Income Tax Rules), the Company may direct that the benefit be paid as a lump sum which is the Actuarial Equivalent of such
benefit, in full discharge of all liability in respect of such benefit. 

  
 10-3

 ARTICLE 11 
 DEATH BENEFITS 
 11.01 Death Benefits Prior To Retirement Date 

(a) If a Member dies prior to his Retirement Date, an amount equal to his Accumulated Contributions to his date of death shall be paid to his
Beneficiary. 
 If the Beneficiary is the Spouse of the deceased Member, she may elect to have the lump sum death benefit paid in the form of:

 (i) a lump sum; or 
 (ii) an
immediate or deferred retirement income payable for the life of the Spouse, provided that payment of any such income shall commence prior to the Spouse’s 65th birthday and also that any guaranteed period associated with it shall not exceed the
lesser of fifteen (15) years and the period from the date of commencement of retirement income payments to the day immediately prior to the Spouse’s 86th birthday would occur. Such retirement income shall be the Actuarial Equivalent of the
amount payable as a lump sum. 
 If, on the death of the Spouse, the total of the retirement income payments received by her are not at least
equal to the amount payable as a lump sum then the amount by which such lump sum exceeds such total shall be paid to the estate of the Spouse in a lump sum. 
 (b) If a Member dies prior to his Retirement Date and after he has attained age fifty-five (55), then his Spouse may elect to receive, in lieu of the benefit provided in accordance with Section 11.01
(a) and provided that the Spouse is the sole designated Beneficiary of the Member, a retirement income equal to the amount that she would 

  
 11-1

 
have been entitled to receive if the Member had elected the optional form of retirement income set out in Section 10.03 (a) and computed using the date of his death as the Date of
Determination as if he retired on that date. Such retirement income shall be paid in equal monthly instalments for the lifetime of the Member’s Spouse. If at the date of the death of the Spouse the Accumulated Contributions of the Member at the
date of his death exceeds the sum of all payments received by the Spouse, then the excess shall be paid in one lump sum to the Spouse’s beneficiary or estate as applicable. 
 11.02 Death Benefits After Retirement Date 
 If a Member or former Member dies after his
Retirement Date, the death benefit, if any, shall be the remaining payments in accordance with the form of retirement income in effect at the time of his death. If, on the death of a Member or former Member whose retirement income was payable in the
normal form under Section 10.01 or the optional form under Section 10.04, his Accumulated Contributions to his Retirement Date exceed the total of all payments made to such Member then such excess shall be paid to his Beneficiary or if no
Beneficiary exists to his estate. In the case of a Member or former Member whose retirement income is payable in a form other than the normal form under Section 10.01 or the optional form under Section 10.04, if on the death of the
survivor of the Member or former Member and his Beneficiary or Spouse the Accumulated Contributions of the Member or former Member exceed the total of all payments made in respect of such Member or former Member then such excess shall be paid to the
estate of the later to die of the Member or former Member and his Beneficiary or Spouse. 

  
 11-2

 ARTICLE 12 
 TERMINATION OF EMPLOYMENT 
 12.01 Termination With Less Than Ten Years Credited Service 

If a Member’s employment with the Company is terminated for any reason other than death or retirement prior to the completion of ten (10) years
of Credited Service, he shall receive a lump sum payment of his Accumulated Contributions to his date of termination of employment. 
 12.02
Termination With Ten Years Credited Service 
 If a Member’s employment with the Company is terminated for any reason other than death or
retirement after he has completed ten (10) years of Credited Service, but before he has attained age forty-five (45), he shall receive a lump sum payment of his Accumulated Contributions to his date of termination of employment or he may elect
to leave his Accumulated Contributions in the Fund and receive a deferred retirement income commencing on his Normal Retirement date and payable in the normal form specified in Section 10.01. The amount of such retirement income shall be
computed in accordance with Article 7 using the Member’s date of termination of employment as his Date of Determination. 
 12.03
Termination With Ten Years Continuous Service And Age 45 
 If a Member’s employment with the Company is terminated for any reason other
than death or retirement after he has completed at least ten (10) years of Continuous Service and attained age 45 then he shall be entitled to receive a deferred retirement income commencing on his Normal Retirement Date. The amount of such
retirement income shall be computed in accordance with Article 7 using the Member’s date of termination of employment as his Date of Determination. 

  
 12-1

 12.04 Termination With Five Years Credited Service And Age 55 

If a Member’s employment with the Company is terminated for any reason other than death or retirement after he has completed five (5) years of
Credited Service and attained age fifty-five (55) he may elect to leave his Accumulated Contributions in the Fund and shall then be entitled to receive, commencing at his Normal Retirement Date, a deferred retirement income computed in
accordance with Article 7 using the Member’s date of termination of employment as his Date of Determination. 
 The Member may elect, by a
written election delivered to the Company, at any time before his Normal Retirement Date, to receive a lesser amount of retirement pension to commence at a date earlier than his Normal Retirement Date. The amount of his retirement pension shall be
reduced by one-third of one percent (1/3 of 1%) for each month by which the date of the first pension payment precedes his Normal Retirement Date. 
 12.05 Effect Of Re-Employment 
 For the purposes of determining the benefit entitlements of a
Member, an Employee who terminates employment with the Company and who is thereafter re-employed shall be deemed to have been employed by the Company only from the date of his most recent re-employment. Any benefit entitlement accrued by the
Employee for a period of membership prior to his most recent re-employment for which no benefit payment has been received shall remain unaffected by his re-employment and shall continue to be payable in addition to the benefits accrued during his
most recent period of employment 

  
 12-2

 ARTICLE 13 
 TRANSFERS 
 13.01 Transfer Outside Covered Employment 

The transfer of a Member to employment with the Company in a category of employment not covered by the Plan, or to an employer associated with the
Company shall be deemed not to be a termination of employment for the purposes of the Plan. 
 13.02 Suspension Of Membership 

Upon the occurrence of a transfer described in Section 13.01, the membership of the affected Member shall be suspended until such time as the Member
retires, dies or otherwise terminates his employment with the Company or associated employer or until he returns to covered employment in accordance with the provisions of Section 13.04. A Member shall not accrue any Credited Service or receive
any retirement income during such period of suspension but shall accrue Continuous Service during such period. 
 13.03 Termination Of
Employment 
 If a Member whose membership is suspended in accordance with the provisions of Section 13.02 subsequently retires, dies or
terminates his employment with the Company or any associated employer, he shall be entitled to a retirement, death or termination benefit, as applicable, using the date of his transfer of employment as his Date of Determination. 

13.04 Return To Covered Employment 
 If a
Member whose membership is suspended in accordance with the provisions of Section 13.02 is subsequently re-transferred to become an Employee, his membership shall cease to be suspended and he shall be eligible to accrue further Credited
Service. 

  
 13-1

 ARTICLE 14 
 CONTRIBUTIONS AND FUNDING 
 14.01 Company Contributions 

The Company shall contribute to the Fund such amounts as are recommended by the Actuary as necessary to provide for the benefits accruing in that year
and to fund any unfunded liability and any solvency deficiency in accordance with, and within the time limits specified in, the Applicable Pension Laws. The liability of the Company at any time will be limited to such contributions as should have
theretofore been made in accordance with the Applicable Pension Laws. 
 14.02 Fund 
 (a) The retirement income and other benefits provided under this Plan shall be financed by a Fund under which contributions and investment income will be held to pay such retirement income and other
benefits. 
 (b) The Fund shall be maintained and administered by the Funding Agency in accordance with the terms of the Funding Agreement
entered into between the Company and the Funding Agency. The Company shall determine the form and terms of the Funding Agreement in conjunction with the Funding Agency, and may modify the terms thereof at such time or times as may be necessary to
accomplish the purposes of this Plan and shall be responsible for the selection of the Funding Agency as, in its sole discretion, may be necessary or desirable for purposes of the Plan. 
 (c) The retirement income and other benefits provided under this Plan, payable hereunder, shall only be paid to the extent that they can be provided by the assets held under the Fund, and no liability or
obligation to make any contributions thereto or otherwise shall be imposed upon the Funding Agency or the Company (other than in accordance with paragraph 14.01 and any specific provision of Applicable Pension Laws). 

  
 14-1

 (d) The investment of the Fund shall be made in accordance with Applicable Pension Laws and the requirements
of the Income Tax Rules so as not to subject the Fund to income tax liability. 
 (e) Any expenses arising from the administration of the Plan
and the Fund shall be paid from the Fund unless otherwise paid by the Company. 
 14.03 Actuarial Surplus 

Any surplus determined by actuarial valuation, or any portion thereof, may, subject to the provisions of the Applicable Pension Laws, be used to reduce
the contributions of the Company otherwise required under the Plan or may, subject to the prior approval of Revenue Canada and the Pension Commission of Ontario (or such body at the time having primary responsibility for the registration of this
Plan under Applicable Pension Laws), be returned to the Company. 
 14.04 Claims On The Fund 

No Member or any person claiming through him, by virtue of any provision of this Plan, shall have any right to, or any interest in, any part of the Fund
except to the extent provided from time to time under the Plan and the Funding Agreement, and any Member or other person having any claim through him shall have recourse solely to the Fund for payment of any benefits hereunder. Under no
circumstances shall any liability attach to the Company, any Funding Agency, or any director, officer or employee of the Company for payment of any benefits or claims hereunder. 
 14.05 Refund of Over-Contributions and Payments in Error 
 Any overpayment by the Company in
excess of the amount, if any, required to be contributed under Section 14.01 or payments made by the Company that should have been paid out of the Fund may be returned to the Company out of the Fund. Any contributions made to the Fund by the
Company may be returned to the Company if such return is required to avoid revocation of the registration of the Plan under the Income Tax Act (Canada). No monies shall be returned without any required prior approval of the appropriate authorities
and with such reporting for tax purposes as may be required under the Income Tax Rules. 

  
 14-2

 ARTICLE 15 
 NON-ALIENATION OF BENEFITS 
 15.01 Non-Alienation 

Except to the extent permitted by law, the retirement income benefits and other benefits under the Plan shall not be capable of assignment, alienation,
surrender, charge, commutation, or of being given as security, and do not confer upon any Member, any right or interest in the retirement income and other benefits or rights of refund capable of being assigned, surrendered, charged, commuted or
otherwise alienated nor may they be given as security. 
 15.02 Periodic Payment 
 The retirement income benefits provided under the Plan to any Member are payable only by periodic instalments during the lifetime of the Member, except as otherwise provided under Article 10. 

15.03 Payment To Guardian 
 Notwithstanding the
provisions of Section 15.01 hereof, if the Company, in its absolute discretion, determines that: 
 (a) a person entitled to receive any
payment provided under the Plan is a minor or is otherwise incompetent to receive such payment and to give a valid release therefor; and 
 (b)
a guardian or other representative of the estate of such person has been duly appointed by a court of law; 
 then the Company may direct the
payment to such guardian or other representative of such payee’s estate. 

  
 15-1

 15.04 Incompetence of Recipient 
 Notwithstanding the provisions of Section 15.01, if the Company, in its absolute discretion, determines that: 
 (a) a person entitled to receive any payment provided for in the Plan is physically or mentally incompetent to receive such payment and to give a valid release therefor; 

(b) another person or an institution is then maintaining or has custody of such payee; and 
 (c) no guardian, committee or other representative of the estate of such payee has been duly appointed; 
 then the Company may direct the payment to such other person or institution and the release of such other person or institution shall be a valid and complete discharge to the Plan for the payment. In the
absence of the appointment of a legal guardian, any minor’s share may be paid to such adult or adults as have, in the absolute discretion of the Company, assumed the custody and principal financial support of such minor. 

  
 15-2

 ARTICLE 16 
 AMENDMENT OR DISCONTINUANCE 
 16.01 Amendment or Termination 

The Company reserves the right to amend, modify, or terminate the Plan subject to the provisions of Section 16.04; provided that no such action
shall adversely affect any right with respect to benefits which have accrued prior to the time such action is taken but, except as may otherwise be required under Applicable Pension Laws, only to the extent that the assets of the Fund are sufficient
to provide such accrued benefits. Such accrued benefits shall be computed using as the applicable Date of Determination the earlier of the date the Member ceased to accrue Continuous Service and the date of amendment of the Plan in accordance with
this Section 16.01. 
 16.02 Merger or Consolidation 
 The Company reserves the right to merge or consolidate this Plan with any other pension plan adopted by it or to transfer any assets or liabilities of the Plan to any other such plan, subject to the
provisions of Section 16.04; provided that no such action shall adversely affect any right with respect to benefits which have accrued immediately prior to the time of such merger, consolidation, or transfer but, except as may otherwise be
required under Applicable Pension Laws, only to the extent that the assets of the Fund are sufficient to provide such accrued benefits and provided that any such merger or consolidation is carried out in accordance with Applicable Pension Laws and
in accordance with the requirements of Revenue Canada. The accrued benefits shall be computed using as the applicable Date of Determination the earlier of the date the Member ceased to accrue Continuous Service and the date the Plan is merged or
consolidated with another plan in accordance with this Section 16.02. 

  
 16-1

 16.03 Amendment of Funding Agreement 
 The Company reserves the right to execute, modify, amend or terminate any Funding Agreement in connection with the funding of this Plan by action of the Board. 

16.04 Method of Amendment 
 Any amendment of
the Plan shall be made by: 
 (a) the adoption of a resolution by the Board; or 
 (b) the execution of a certificate of amendment by officers of the Company authorized by a resolution of the Board to amend the Plan. 

  
 16-2

 ARTICLE 17 
 ALLOCATION OF ASSETS 
 17.01 Allocation of Assets 

In the event the Plan is terminated at any time, the assets of the Fund shall be allocated in accordance with a schedule then established by the Company
in consultation with the Actuary and filed with and approved in writing by the Pension Commission of Ontario or the corresponding authority then having prime responsibility for registration of this Plan in accordance with Applicable Pension Laws to
provide, to the extent of said assets, and any additional contributions required to be made in accordance with the Applicable Pension Laws, the retirement income and other benefits then accrued under this Plan. The accrued benefits shall be computed
using the date the Member ceased to accrue Credited Service as the applicable Date of Determination in a manner compatible with the Applicable Pension Laws. 
 17.02 Method of Provision for Benefits 
 The provision for the accrued retirement income and other
benefits as described in Section 17.01 may be by way of the purchase of annuity contracts from an insurance company licensed to do business in Canada, or by the transfer of benefits to the pension plans of subsequent employers or to registered
retirement savings plans or registered retirement income funds, or by the continuation of the Fund or by the payment of cash refunds, all as determined by the Company, subject to Applicable Pension Laws and the Income Tax Rules. 

17.03 Remaining Assets 
 Any assets of the Fund
remaining after full provision has been made for the accrued retirement income and other benefits as described in Section 17.01 may be returned to the Company or, at the option of the Company, used to increase the benefits described in
Section 17.01 in such manner as the Company, in its discretion, shall determine, to the maximum pensions that can be provided under pension plans under the Income Tax Rules, all subject to the prior approval of the Pension Commission of
Ontario. 

  
 17-1

 ARTICLE 18 
 ADMINISTRATION 
 18.01 Pension Committee 
 The Plan shall be administered by the Company which shall appoint a Pension Committee consisting of five persons who shall hold office at the pleasure of the Company. The Pension Committee shall have the
same power and authority as the Company in the administration of the Plan. Vacancies in the Pension Committee arising from death, resignation or otherwise, shall be filled by the Company, but the Pension Committee may act, notwithstanding any
vacancies, so long as there are at least two members of the Pension Committee. The members of the Pension Committee shall serve without compensation for their services as such, but shall be reimbursed by the Company for all necessary expenses
incurred in the discharge of their duties. No member of the Pension Committee shall incur any liability for anything done or omitted by him, excepting only liability for his own willful misconduct. 

18.02 Powers of the Company 
 The Company shall
have complete control of the administration of this Plan, including the power to interpret or construe this Plan, to determine all questions that may arise as to the status and rights of Members and others hereunder and to adopt mortality tables,
interest rates and other appropriate assumptions. Subject to the provisions of Section 18.05 hereof, the determination of the Company as to any disputed questions shall be conclusive. 
 18.03 Administration of the Plan 
 The Pension Committee shall maintain accounts showing the
fiscal transactions of the Plan, and shall keep such data as may be necessary for actuarial valuations of the assets and liabilities of the Plan. The Pension Committee shall prepare annually a

  
 18-1

 
report showing in reasonable summary the assets and liabilities of the Plan for the preceding year, and any further information which the Company may require. Such report shall be submitted to
the Company and shall be filed at the office of the Pension Committee. 
 18.04 Uniform Administration 

Whenever, in the administration of the Plan, any action by the Company or the Pension Committee is required, such action shall be uniform in nature as
applied to all persons similarly situated. 
 18.05 Generally 
 The Pension Committee and the Company and its officers and directors shall be entitled to rely upon all tables, valuations, certificates and reports furnished by a pension consultant or any actuary
designated by the Company, upon all certificates and reports made by an accountant selected or approved by the Company, upon all opinions given by any legal counsel selected or approved by the Company and upon all opinions given and action taken by
any investment counsel selected or approved by the Company, and the Pension Committee and the Company and its officers and directors shall be fully protected with respect to any action taken in good faith in reliance upon a pension consultant or any
actuary, accountant, legal counsel or investment counsel, and all action so taken shall be conclusive upon each of them and upon all Members of the Plan. 
 18.06 Fiscal Year 
 The fiscal year of the Plan shall commence on January 1 and end on
December 31 of each calendar year. 

  
 18-2

 18.07 Marriage Breakdown 
 Subject to the Applicable Pension Laws, when an order from a court of competent jurisdiction or a valid written domestic contract requiring division of a Member’s benefits under the Plan due to
breakdown of marriage or dissolution of a common-law relationship has been received by the Company, such division shall be made in accordance with such order or contract, as determined by the Company and subject to any requirements prescribed under
applicable legislation. Any necessary adjustments shall be made to the Member’s benefit entitlement to reflect such division. 

  
 18-3

 APPENDIX “A” 
 ONTARIO EMPLOYEES 
 The provisions of this Appendix “A” shall apply to any Employee
employed in Ontario and to any Member who retires, terminates employment or dies while employed by the Company in Ontario. The regular provisions of the Plan shall apply to such Member except to the extent that such provisions are modified by this
Appendix. 
 ARTICLE A-1 
 MEMBERSHIP

 A1.01 Eligibility of Full-time Employee. Notwithstanding the provisions of Section 3.02, a full-time Employee shall become a Member of
the Plan on the first day of the month coincident with or next following the date on which he has completed two (2) years of Continuous Service. 
 A1.02 Eligibility of Part-time Employee. Notwithstanding the provisions of Article 3 and Section A1.01, an Employee who is employed on less than a full-time basis shall, as a condition of employment,
become a Member of the Plan on the first day of the month coincident with or next following the date on which he has completed at least two consecutive calendar years of Continuous Service during which he: 

(a) worked at least 700 hours with the Company; or 
 (b) had Earnings of at least 35% of the YMPE; in each such calendar year. 
 A1.03 Credited Service
of Part-time Member. Notwithstanding the provisions of Section 4.02, a person who becomes a Member pursuant to Section A1.02 shall not receive any Credited Service for any Continuous Service prior to January 1, 1988. 

  
 A-1

 ARTICLE A-2 
 EARLY RETIREMENT 
 A2.01 Early Retirement Date. Notwithstanding the provisions of
Section 6.02, a Member who has completed at least two years of membership in the Plan and is within ten years of attaining his Normal Retirement Date may elect to retire and such date of retirement shall be his Early Retirement Date.

 A2.02 Amount of Early Retirement Income. A Member who retires on his Early Retirement Date in accordance with the provisions of Section A/01
shall be entitled to receive, commencing on his Normal Retirement Date, an amount of retirement income computed in accordance with Article 7 using the Member’s Early Retirement Date as his Date of Determination. Such Member may elect to
commence receipt of his retirement income at any time following his Early Retirement Date and in such instance, the amount of retirement income payable shall be the Actuarial Equivalent of the amount otherwise payable commencing at his Normal
Retirement Date subject to the minimum rate of reduction required under the Income Tax Rules. 
 ARTICLE A-3 

FORM OF RETIREMENT INCOME 
 A3.01 Normal Form.
Notwithstanding the provisions of Section 10.01, unless a Member elects an optional form of retirement income or unless the provisions of Section A3.02 apply, a retirement income shall be payable in equal monthly installments for the life of
the Member commencing on his Retirement Date provided that if he dies before he has received 60 such monthly payments then such payments shall continue to his Beneficiary until a total of 60 monthly payments have been made. The provisions of
Section 11.02 shall not apply to a retirement income paid in the normal form under this Section. 
 A3.02 Joint and Survivor Benefit.
Notwithstanding the provisions of Section 10.01 and Section A3.01, if a Member or former Member has a Spouse on the date that payment of his retirement income is due to commence then such Member’s retirement income shall not be paid in the
normal form but shall be adjusted and paid in the joint and survivor annuity form provided under Section 10.03(b). 

  
 A-2

 A3.03 Waiver of Joint and Survivor Form. The provisions of Section A3.02 shall not apply if a Member and his
Spouse execute and file with the Company, in the manner prescribed under the Applicable Pension Laws, a joint waiver waiving the rights to the joint and survivor annuity form of retirement income. In the event that such a waiver is completed and
filed with the Company, then the retirement income shall be payable as if the Member had no Spouse. Notwithstanding the provisions of Section 10.02, a Member may not elect an optional form of retirement income other than the optional form
provided in Section 10.03 (a) with the Spouse designated as the Joint Annuitant, unless a waiver of the joint and survivor annuity form required under Section A3.02 has been completed and filed as set out above. 

ARTICLE A-4 
 PRE-RETIREMENT DEATH BENEFIT

 A4.01 Entitlement. If a Member or former Member who has completed at least two years of membership in the Plan dies before payment of his
retirement income was due to commence, the surviving Spouse or, if no surviving Spouse exists, the Beneficiary of such deceased Member shall be entitled to receive, in lieu of any benefits to which he might otherwise be entitled under provisions of
Article 11, a pre-retirement death benefit determined in accordance with the provisions of Section A4.02. 
 A4.02 Amount and Form of Benefit.
The pre-retirement death benefit payable to a surviving Spouse in accordance with the provisions of Section A4.01 shall be in the form of either: 
 (a) an immediate retirement income or deferred retirement income commencing no later than the first day of the month in which the Spouse attains age 65; or 

(b) a lump sum payment. 

  
 A-3

 The pre-retirement death benefit shall be equal to the Actuarial Equivalent value of the retirement income
that had accrued to the credit of the deceased Member or former Member, based on the Member’s Credited Service accrued after December 31, 1986 plus his Accumulated Contributions made in respect of Credited Service prior to January 1,
1987 plus any excess contributions determined in accordance with Section A6.02. 
 A4.03 Deemed Selection of Form. A Spouse entitled to a
pre-retirement death benefit in accordance with the provisions of Section A4.01 shall elect the form of such benefit in the time and manner prescribed under the Act failing which she shall be deemed to have elected to receive an immediate retirement
income. 
 A4.04 Spousal Waiver, Payment to Beneficiary. A Spouse may waive an entitlement to receive the pre-retirement death benefit payable
under Section 11.01 or A4.01 by executing a waiver jointly with the Member or former Member and filing it with the Company in the time and manner prescribed under the Applicable Pension Laws. If a Spouse has waived her entitlement under the
provisions of this Section or if a Member or former Member dies before payment of his pension was due to commence and after he had completed at least two years of membership in the Plan and he leaves no surviving Spouse then the pre-retirement death
benefit calculated in accordance with the provisions of Section A4.02 shall be payable to the Beneficiary or, if none, to the estate of the Member or former Member as a lump sum payment. 
 A4.05 Election of Survivor’s Pension. A Spouse entitled to a pre-retirement death benefit in accordance with the provisions of Section A4.01 may elect to receive, in lieu of such pre-retirement death
benefit, a survivor’s pension in accordance with the provisions of Section 11.01 (b) if the Spouse is entitled to receive such survivor’s pension. Such election shall be made in a form and manner prescribed by the Company.

  
 A-4

 ARTICLE A-5 
 DEFERRED RETIREMENT INCOME 
 A5.01 Partial Vesting. Notwithstanding the provisions of Article 12, a
Member whose employment with the Company is terminated for any reason other than death or retirement, who has completed at least two years of membership in the Plan and who is not entitled to receive a deferred retirement income under Article 12
shall be entitled to receive, commencing on his Normal Retirement Date, a deferred retirement income computed in accordance with the provisions of Article 7 based on the Member’s Credited Service after December 31, 1986 together with a
lump sum equal to the Member’s Accumulated Contributions in respect of Credited Service prior to January 1, 1987. 
 A5.02 Full
Vesting. A Member whose employment with the Company is terminated for any reason other than death or retirement, who has completed at least two years of membership in the Plan and who would be entitled to elect to receive a deferred retirement
income under Section 12.02 or 12.04 may elect to receive either the deferred retirement income under Section 12.02 or 12.04, whichever is applicable, or the deferred retirement income and lump sum payment under Section A5.01 and may not
elect to receive a lump sum payment of his Accumulated Contributions in respect of Credited Service after December 31, 1986. 
 A5.03 Early
Commencement. A former Member who terminated employment with the Company after December 31, 1987, who is entitled to a deferred retirement income and who has attained at least age 55 may elect, by delivering to the Company a completed statement
of election, to commence receipt of his deferred retirement income on the first day of the month following delivery of such election. In the event of such early commencement the deferred retirement income shall be the Actuarial Equivalent of the
deferred retirement income which would have been payable if it had commenced at age 65 subject to the minimum rate of reduction required under the Income Tax Rules. 

  
 A-5

 A5.04 Portability. A former Member who is entitled to a deferred retirement income may elect to transfer, in
lieu of his entitlement to receive such retirement income, a lump sum amount which is the Actuarial Equivalent of the deferred retirement income directly to: 
 (a) another registered pension plan of which he becomes a member if the administrator of that pension plan agrees to accept the payment; 
 (b) a registered retirement savings plan of the kind prescribed under the Applicable Pension Laws; 

(c) a person licensed to carry on an annuities business in Canada, for the purchase of a life annuity for the former Member that will commence no earlier
than the attainment by the former Member of age 55; or 
 (d) another retirement savings arrangement meeting the requirements of the Applicable
Pension Laws; 
 provided that the former Member’s selection is administered in accordance with Applicable Pension Laws and the former
Member notifies the Company of such selection, in such form and such manner as the Company may prescribe, in accordance with Applicable Pension Laws. A former Member in respect of whom a lump sum transfer or payment has been made pursuant to this
Section shall have no further entitlement to a retirement income or other benefit hereunder, notwithstanding any other provisions of this Plan. 

ARTICLE A-6 
 MINIMUM BENEFITS 

A6.01 Minimum Benefit For Service Before 1987. Notwithstanding the other provisions of the Plan, if the commuted value of a Member’s retirement
income or a former Member’s deferred retirement income, accrued as of December 31, 1986, is less than his Accumulated Contributions made in respect of Credited Service prior to January 1, 1987, then such retirement income or deferred
retirement income shall be increased so that it is Actuarially Equivalent to such Accumulated Contributions. 

  
 A-6

 A6.02 Excess Member Contributions. Notwithstanding the other provisions of the Plan, if a Member is entitled
to receive a retirement income or deferred retirement income on his Date of Determination, the amount, if any, by which the total of his Accumulated Contributions made in respect of Credited Service after December 31, 1986 exceed an amount
equal to 50% of the Actuarial Equivalent value of his retirement income or deferred retirement income accrued in respect of Credited Service after December 31, 1986 shall be deemed to be Excess Member Contributions. Such Excess Member
Contributions shall be paid to the Member in a single sum. 
 ARTICLE A-7 
 DEFINITIONS 
 A7.01 Spouse. In this Appendix Spouse means a person of the opposite sex who is, by
law, married to the Member or former Member or who, while not married to the Member or former Member has been living with the Member or former Member in a conjugal relationship for a period of not less than three years or in a relationship of some
permanence if they are the natural or adoptive parents of a child as defined under the Family Law Act (1986). A Spouse who is living separate and apart from the Member or former Member at the time of determination shall not be a Spouse for the
purposes of the Plan. 

  
 A-7

 APPENDIX “B” 
 QUEBEC EMPLOYEES 
 Notwithstanding the provisions of Section 3.02, an Employee who is deemed
to be employed in Quebec shall, on and after June 1, 1990, if such date is earlier than the date on which he would become a Member under Section 3.02, become a Member on the first day of the month if during the preceding calendar year he
bad earnings from the Company of at least 35% of the YMPE or worked at least 700 hours with the Company. 
 The following provisions of this
Appendix shall apply to all Members deemed to be employed in Quebec. The regular provisions of the Plan shall apply to such Members except to the extent that such provisions are modified by this Appendix. 

ARTICLE B.1 
 EARLY RETIREMENT 

B1.01 Early Retirement Date. Notwithstanding the provisions of Section 6.02, a Member who has completed at least two years of membership in the Plan
and is within ten years of attaining his Normal Retirement Date may elect to retire and such date of retirement shall be his Early Retirement Date. 
 B1.02 Amount of Early Retirement Income. A Member who retires on his Early Retirement Date in accordance with the provisions of Section B1.01 shall be entitled to receive, commencing on his Normal
Retirement Date, an amount of retirement income computed in accordance with Article 7 using the Member’s Early Retirement Date as his Date of Determination. Such Member may elect to commence receipt of his retirement income at any time
following his Early Retirement Date and in such instance, the amount of retirement income payable shall be the Actuarial Equivalent of the amount otherwise payable commencing at his Normal Retirement Date subject to the minimum rate of reduction
required under the Income Tax Rules. 

  
 B-1

 ARTICLE B-2 
 FORM OF RETIREMENT INCOME 
 B2.01 Normal Form. Notwithstanding the provisions of
Section 10.01, unless a Member elects an optional form of retirement income or unless the provisions of Section B2.02 apply, a retirement income shall be payable in equal monthly installments for the life of the Member commencing on his
Retirement Date provided that if he dies before he has received 60 such monthly payments then such payments shall continue to his Beneficiary until a total of 60 monthly payments have been made. The provisions of Section 11.02 shall not apply
to a retirement income paid in the normal form under this Section. 
 B2.02 Joint and Survivor Benefit. Notwithstanding the provisions of
Section 10.01 and Section B2.01, if a Member or former Member has a Spouse on the date that payment of his retirement income is due to commence then such Member’s retirement income shall not be paid in the normal form but shall be adjusted
and paid in the joint and survivor annuity form provided under Section 10.03(b). 
 B2.03 Waiver of Joint and Survivor Form. The provisions
of Section B2.02 shall not apply if a Member and his Spouse execute and file with the Company, in the manner prescribed under the Applicable Pension Laws, a joint waiver waiving the rights to the joint and survivor annuity form of retirement income.
In the event that such a waiver is completed and filed with the Company, then the retirement income shall be payable as if the Member had no Spouse. Notwithstanding the provisions of Section 10.02, a Member may not elect an optional form of
retirement income other than the optional form provided in Section 10.03 (a) with the Spouse designated as the Joint Annuitant, unless a waiver of the joint and survivor annuity form required under Section B2.02 has been completed and
filed as set out above. 

  
 B-2

 ARTICLE B-3 
 PRE-RETIREMENT DEATH BENEFIT 
 B3.01 Entitlement. If a Member or former Member who has completed at
least two years of membership in the Plan dies before payment of his retirement income was due to commence, the surviving Spouse or, if no surviving Spouse exists, the Beneficiary of such deceased Member shall be entitled to receive, in lieu of any
benefits to which he might otherwise be entitled under provisions of Article 11, a pre-retirement death benefit determined in accordance with the provisions of Section B3.02. 
 B3.02 Amount and Form of Benefit. The pre-retirement death benefit payable to a surviving Spouse in accordance with the provisions of Section B3.01 shall be in the form of either: 

(a) an immediate retirement income or deferred retirement income commencing no later than the first day of the month in which the Spouse attains age 65;
or 
 (b) a lump sum payment. 
 The
pre-retirement death benefit shall be equal to the Actuarial Equivalent value of the retirement income that had accrued to the credit of the deceased Member or former Member, based on the Member’s Credited Service accrued after
December 31, 1989 plus his Accumulated Contributions made in respect of Credited Service prior to January 1, 1990 plus any excess contributions determined in accordance with Section B5.02. 

B3.03 Deemed Selection of Form. A Spouse entitled to a pre-retirement death benefit in accordance with the provisions of Section B3.01 shall elect the
form of such benefit in the time and manner prescribed under the Act failing which she shall be deemed to have elected to receive an immediate retirement income. 
 B3.04 Payment to Beneficiary. If a Member or former Member dies before payment of his pension was due to commence and after he had completed at least two years of membership in the Plan and he leaves no
surviving Spouse then the pre-retirement death benefit calculated in accordance with the provisions of Section B3.02 shall be payable to the Beneficiary or, if none, to the estate of the Member or former Member as a lump sum payment. 

  
 B-3

 B3.05 Election of Survivor’s Pension. A Spouse entitled to a pre-retirement death benefit in accordance
with the provisions of Section B3.01 may elect to receive, in lieu of such pre-retirement death benefit, a survivor’s pension in accordance with the provisions of Section 11.01 (b) if the Spouse is entitled to receive such
survivor’s pension. Such election shall be made in a form and manner prescribed by the Company. 
 B3.06 Quebec Member—Pre-Retirement
Death After Age 65. Notwithstanding the preceding provisions of this Article A-3, if a Quebec Employee dies after he has reached his Normal Retirement Date and while he has postponed his retirement in accordance with Section 8.05 his surviving
Spouse shall be entitled to receive, in lieu of any benefit under the preceding provisions of this Article A-3, an immediate pension which is the Actuarial Equivalent of the greater of: 
 (a) the survivor pension which would have been payable under Section A2.02 if the Member had retired immediately prior to his death; 
 (b) the pre-retirement death benefit determined pursuant to Section A3.01; and 
 (c) the
Spouse’s Pension payable under Section A3.05 if the Spouse is otherwise eligible. 
 If such Member has no surviving Spouse then a
pre-retirement death benefit shall be payable to the Member’s Beneficiary or estate pursuant to the provisions of Section A3.04. 

  
 B-4

 ARTICLE B-4 
 DEFERRED RETIREMENT INCOME 
 134.01 Partial Vesting. Notwithstanding the provisions of Article 12,
a Member whose employment with the Company is terminated for any reason other than death or retirement, who has completed at least two years of membership in the Plan and who is not entitled to receive a deferred retirement income under Article 12
shall be entitled to receive, commencing on his Normal Retirement Date, a deferred retirement income computed in accordance with the provisions of Article 7 based on the Member’s Credited Service after December 31, 1989 together with a
lump sum equal to the Member’s Accumulated Contributions in respect of Credited Service prior to January 1, 1990. 
 B4.02 Full
Vesting. A Member whose employment with the Company is terminated for any reason other than death or retirement, who has completed at least two years of membership in the Plan and who would be entitled to elect to receive a deferred retirement
income under Section 12.02 or 12.04 may elect to receive either the deferred retirement income under Section 12.02 or 12.04, whichever is applicable, or the deferred retirement income and lump sum payment under Section B4.01 and may not
elect to receive a lump sum payment of his Accumulated Contributions in respect of Credited Service after December 31, 1989. 
 B4.03 Early
Commencement. A former Member who terminated employment with the Company after December 31, 1989, who is entitled to a deferred retirement income and who has attained at least age 55 may elect, by delivering to the Company a completed statement
of election, to commence receipt of his deferred retirement income on the first day of the month following delivery of such election. In the event of such early commencement the deferred retirement income shall be the Actuarial Equivalent of the
deferred retirement income which would have been payable if it had commenced at age 65 subject to the minimum rate of reduction required under the Income Tax Rules. 

  
 B-5

 B4.04 Portability. A former Member who is entitled to a deferred retirement income may elect to transfer, in
lieu of his entitlement to receive such retirement income, a lump sum amount which is the Actuarial Equivalent of the deferred retirement income directly to: 
 (a) another registered pension plan of which he becomes a member if the administrator of that pension plan agrees to accept the payment; 
 (b) a registered retirement savings plan of the kind prescribed under the Applicable Pension Laws; 

(c) a person licensed to carry on an annuities business in Canada, for the purchase of a life annuity for the former Member that will commence no earlier
than the attainment by the former Member of age 55; or 
 (d) a life income fund which meets the requirements prescribed under the Applicable
Pension Laws; 
 provided that the former Member’s selection is administered in accordance with Applicable Pension Laws and the former
Member notifies the Company of such selection, in such form and such manner as the Company may prescribe, in accordance with Applicable Pension Laws. A former Member in respect of whom a lump sum transfer or payment has been made pursuant to this
Section shall have no further entitlement to a retirement income or other benefit hereunder, notwithstanding any other provisions of this Plan. 

ARTICLE B-5 
 MINIMUM BENEFITS 

B5.01 Minimum Benefit For Service Before 1990. Notwithstanding the other provisions of the Plan, if the commuted value of a Member’s retirement
income or a former Member’s deferred retirement income, accrued as of December 31, 1989, is less than his Accumulated Contributions made in respect of Credited Service prior to January 1, 1990, then such retirement income or deferred
retirement income shall be increased so that it is Actuarially Equivalent to such Accumulated Contributions. 

  
 B-6

 B5.02 Excess Member Contributions. Notwithstanding the other provisions of the Plan, if a Member is entitled
to receive a retirement income or deferred retirement income on his Date of Determination, the amount, if any, by which the total of his Accumulated Contributions made in respect of Credited Service after December 31, 1989 exceed an amount
equal to 50% of the Actuarial Equivalent value of his retirement income or deferred retirement income accrued in respect of Credited Service after December 31, 1989 shall be deemed to be Excess Member Contributions. The Member may elect to have
such Excess Member Contributions applied to provide additional retirement income or transferred pursuant to Section B4.04. 
 ARTICLE B-6

 DEFINITIONS 
 B6.01 Spouse. In this
Appendix Spouse means the person of the opposite sex who is married to the Member or former Member or, in the case of an unmarried Member or former Member, the person of the opposite sex who has been living with the Member in a conjugal
relationship: 
 (a) for a period of at least three years; 
 (b) for a period of at least one year if they are the natural parents of a child or one of them is pregnant with a child of their union; or 
 (c) for a period of at least one year if they have jointly adopted a child or one of them has adopted a child of the other. 
 A person shall cease to be a Spouse for the purposes of the Plan: 
 (d) in the case of a person
married to the Member or former Member, when the marriage is annulled or terminated by divorce or when they become separate as to bed and board; or 

  
 B-7

 (e) in respect of an unmarried Member or former Member, when the person and the Member or former Member
cease cohabiting in a conjugal relationship. 
 However, a Spouse’s entitlement to benefit under Section A2.02 shall not be extinguished if
the benefit entitlement of the Member or former Member is not divided pursuant to Section 18.07 and the Member or former Member notifies the Company that the person is to be considered a Spouse for the purposes of such entitlement despite the
annulment, divorce, separation as to bed and board or cessation of cohabitation. 

  
 B-8

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