Document:

EX-10.(M) DEFERRED COMPENSATION PLAN

 

Exhibit 10m

OXFORD INDUSTRIES, INC.

DEFERRED COMPENSATION PLAN

(As amended and restated effective January 1, 2008)

 

 

TABLE OF CONTENTS

	 	 	 	 	 
	 	 	Page
	ARTICLE I DEFINITIONS
	 	 	1	 
	Section 1.1. Account
	 	 	1	 
	Section 1.2. Beneficiary
	 	 	1	 
	Section 1.3. Board
	 	 	1	 
	Section 1.4. Code
	 	 	1	 
	Section 1.5. Committee
	 	 	1	 
	Section 1.6. Company
	 	 	1	 
	Section 1.7. Compensation
	 	 	1	 
	Section 1.8. Discretionary Contribution
	 	 	1	 
	Section 1.9. Election Period
	 	 	2	 
	Section 1.10. Eligible Employee
	 	 	2	 
	Section 1.11. Employee
	 	 	2	 
	Section 1.12. ERISA
	 	 	2	 
	Section 1.13. Excess Compensation
	 	 	2	 
	Section 1.14. 401(k) Plan
	 	 	2	 
	Section 1.15. Matching Contribution
	 	 	2	 
	Section 1.16. Maximum Deferral Percentage
	 	 	2	 
	Section 1.17. Minimum Deferral Amount
	 	 	2	 
	Section 1.18. Oxford
	 	 	2	 
	Section 1.19. Plan
	 	 	2	 
	Section 1.20. Plan Year
	 	 	2	 
	Section 1.21. Plan Year 2006
	 	 	2	 
	Section 1.22. Pre-2005 Oxford Plan
	 	 	3	 
	Section 1.23. Retirement Age
	 	 	3	 
	Section 1.24. Separates from Service or Separation from Service
	 	 	3	 
	Section 1.25. Tommy Bahama Plan
	 	 	3	 
	Section 1.26. Years of Service
	 	 	3	 
	 
	 	 	 	 
	ARTICLE II PARTICIPATION AND DEFERRAL ELECTIONS
	 	 	3	 
	Section 2.1. Start-Up Deferral Elections
	 	 	3	 
	Section 2.2. Annual Deferral Elections
	 	 	3	 
	(a) Salary
	 	 	3	 
	(b) Bonuses
	 	 	3	 
	(c) Commissions
	 	 	4	 
	Section 2.3. Minimum Deferral Amount
	 	 	4	 
	Section 2.4. Ongoing Election
	 	 	4	 
	Section 2.5. Effect of Hardship Withdrawal
	 	 	4	 
	Section 2.6. Form of Elections
	 	 	4	 
	 
	 	 	 	 
	ARTICLE III MATCHING CONTRIBUTIONS
	 	 	5	 
	 
	 	 	 	 
	ARTICLE IV DISCRETIONARY CONTRIBUTIONS
	 	 	5	 

i

 

	 	 	 	 	 
	 	 	Page
	ARTICLE V ACCOUNT ADJUSTMENTS
	 	 	5	 
	Section 5.1. General
	 	 	5	 
	Section 5.2. Deferrals
	 	 	5	 
	Section 5.3. Matching and Discretionary Contributions
	 	 	5	 
	Section 5.4. Phantom Investments
	 	 	5	 
	Section 5.5. Phantom Investment Election
	 	 	5	 
	Section 5.6. Phantom Investment Adjustments
	 	 	5	 
	 
	 	 	 	 
	ARTICLE VI VESTING
	 	 	6	 
	Section 6.1. Amounts Deferred
	 	 	6	 
	Section 6.2. Matching Contributions
	 	 	6	 
	Section 6.3. Discretionary Contributions
	 	 	6	 
	 
	 	 	 	 
	ARTICLE VII DISTRIBUTIONS
	 	 	6	 
	Section 7.1. Distribution Elections
	 	 	6	 
	(a) General
	 	 	6	 
	(b) Ongoing Election
	 	 	6	 
	(c) Default
	 	 	6	 
	Section 7.2. Time of Distribution
	 	 	6	 
	(a) Separation from Service
	 	 	7	 
	(b) Death
	 	 	7	 
	(c) In-Service
	 	 	7	 
	(d) Hardship Withdrawal due to Unforeseeable
Emergency
	 	 	7	 
	(e) Delay of Payments Under Certain Circumstances
	 	 	7	 
	Section 7.3. Distribution Forms
	 	 	8	 
	(a) Separation from Service After Retirement Age
	 	 	8	 
	(b) Separation from Service Before Retirement Age
or Death
	 	 	8	 
	(c) In-Service
	 	 	9	 
	(d) Installments
	 	 	9	 
	Section 7.4. Beneficiary
	 	 	9	 
	 
	 	 	 	 
	ARTICLE VIII NO FUNDING OBLIGATION
	 	 	9	 
	 
	 	 	 	 
	ARTICLE IX COMPLIANCE WITH CODE SECTION 409A
	 	 	9	 
	 
	 	 	 	 
	ARTICLE X MISCELLANEOUS
	 	 	10	 
	Section 10.1. Medium of Payment
	 	 	10	 
	Section 10.2. Making and Revoking Elections and Designations
	 	 	10	 
	Section 10.3. Statements
	 	 	10	 
	Section 10.4. Claims Procedure
	 	 	10	 
	Section 10.5. Withholding
	 	 	10	 
	Section 10.6. No Liability
	 	 	10	 
	Section 10.7. Nonalienation of Benefits
	 	 	10	 
	Section 10.8. Plan Administration
	 	 	10	 
	Section 10.9. Construction
	 	 	11	 

ii

 

	 	 	 	 	 
	 	 	Page
	Section 10.10. No Contract of Employment
	 	 	11	 
	Section 10.11. ERISA
	 	 	11	 
	Section 10.12. Amendment and Termination
	 	 	11	 
	Section 10.13. Pre-2005 Oxford Plan
	 	 	11	 
	(a) Pre-2005 Deferrals
	 	 	11	 
	(b) Post-2004 and Pre-2006 Deferrals
	 	 	11	 
	Section 10.14. Tommy Bahama Plan
	 	 	12	 
	(a) Pre-2005 Deferrals
	 	 	12	 
	(b) Post-2004 and Pre-2006 Deferrals
	 	 	12	 
	Section 10.15. Special Transition Bonus Election
	 	 	12	 

iii

 

OXFORD INDUSTRIES, INC.

DEFERRED COMPENSATION PLAN

(As amended and restated effective January 1, 2008)

     The primary purpose of this Plan is to assist Oxford Industries, Inc. (“Oxford”) and its
subsidiaries in attracting and retaining employees of exceptional ability by (a) allowing a select
group of management or highly-compensated employees of Oxford and certain of its subsidiaries to
defer the payment of a portion of their compensation that otherwise would become payable to them,
and (b) providing for discretionary contributions and matching contributions based on compensation
that exceeds the compensation that may be taken into account under the Oxford Industries, Inc.
Retirement Savings Plan or as a result of the dollar limitation applicable to the 401(k) Plan under
Section 401(a)(17) of the Code. The terms of this Plan supersede those of the Oxford Industries,
Inc. Non-Qualified Deferred Compensation Plan adopted effective January 1, 2001, and the Viewpoint
International, Inc. Nonqualified Deferred Compensation Plan adopted effective July 20, 2001, except
with respect to amounts deferred prior to January 1, 2006, as provided in Sections 10.13 and 10.14.

DEFINITIONS

     Account — means the bookkeeping account maintained by or at the direction of the Committee to
show as of any date the benefit of each Eligible Employee. Separate subaccounts may be established
and maintained as part of an Eligible Employee’s Account as the Committee deems necessary or
appropriate to administer this Plan.

     Beneficiary — means the person or persons designated as such in accordance with Section 7.4.

     Board — means the Board of Directors of Oxford.

     Code — means the Internal Revenue Code of 1986, as amended.

     Committee — means the committee appointed by the Board to administer the Plan.

     Company — means Oxford and each subsidiary of Oxford that is designated by the Board as a
participating company under this Plan.

     Compensation — means, for any Plan Year, “compensation” as defined in the 401(k) Plan
for purposes of determining the amount of pre-tax contributions and matching contributions under
such plan, without regard to any limitations on
compensation imposed under Section 401(a)(17) of the Code, plus any deferrals made under this
Plan for such Plan Year.

     Discretionary Contribution — means the amount, if any, credited to an Eligible
Employee’s Account in accordance with Article IV.

 

 

     Election Period — means an annual enrollment period described in Section 2.2(a),
(b)(2) and (c); a 30-day election period described in Section 2.1; or a Performance-based Election
Period described in Section 2.2(b)(1).

     Eligible Employee — means, for each Plan Year, any employee of a Company whose gross
annual rate of base salary is $130,000 or more, with such salary threshold to be adjusted, at the
Committee’s discretion, for Plan Years subsequent to Plan Year 2006.

     Employee — means an employee of Oxford or any subsidiary of Oxford.

     ERISA — means the Employee Retirement Income Security Act of 1974, as amended.

     Excess Compensation — means the excess of an Eligible Employee’s Compensation for a
Plan Year over the Eligible Employee’s “compensation” as defined in the 401(k) Plan for purposes of
determining the amount of pre-tax contributions and matching contributions under such plan for such
Plan Year.

     401(k) Plan — means the Oxford Industries, Inc. Retirement Savings Plan, as amended
and as in effect from time to time, or any other successor defined contribution maintained by
Oxford or another Company that qualifies under Section 401(a) of the Code and satisfies the
requirements of Section 401(k) of the Code.

     Matching Contribution — means the amount credited to an Eligible Employee’s Account
in accordance with Article III.

     Maximum Deferral Percentage — means, for each Plan Year, the maximum percentage of an
Eligible Employee’s base salary, bonus and, if authorized by the Committee for a Plan Year,
commissions that can be deferred under the Plan, which shall be 50% of base salary, 100% of bonus,
and 50% of commissions, unless otherwise determined by the Committee prior to the beginning of such
Plan Year; provided, however, that no deferral election may reduce an Eligible Employee’s
compensation below an amount necessary to satisfy applicable employment and income tax withholding
requirements.

     Minimum Deferral Amount — means, for each Plan Year, an amount equal to 1% of the
Eligible Employee’s base salary, unless otherwise determined by the Committee prior to the
beginning of such Plan Year.

     Oxford — means Oxford Industries, Inc. and any successor to Oxford Industries, Inc.

     Plan — means this Oxford Industries, Inc. Deferred Compensation Plan, as amended and restated
effective January 1, 2008.

     Plan Year — means the calendar year.

     Plan Year 2006 — has the meaning specified in Section 2.1(a).

2

 

     Pre-2005 Oxford Plan — means the Oxford Industries, Inc. Non-Qualified Deferred
Compensation Plan adopted effective January 1, 2001, as thereafter amended, as such amended plan
was in effect on October 3, 2004.

     Retirement Age — means age 55 and 5 Years of Service.

     Separates from Service or Separation from Service — means the termination of
employment with Oxford and all subsidiaries in such a manner as to constitute a “separation from
service” (other than death) within the meaning of Section 409A of the Code and the regulations
thereunder.

     Tommy Bahama Plan — means the Viewpoint International, Inc. Nonqualified Deferred
Compensation Plan adopted effective July 20, 2001 as thereafter amended, as such amended plan was
in effect on October 3, 2004.

     Years of Service — means “years of service” as defined in the 401(k) Plan.

PARTICIPATION AND DEFERRAL ELECTIONS

     Start-Up Deferral Elections. Each person who first qualifies as an Eligible Employee
after the beginning of a Plan Year but before the annual enrollment period for the next following
Plan Year, or after the beginning of a performance period, and who is treated as first becoming
eligible to participate in the Plan or any “account balance” plan aggregated with the Plan under
the plan aggregation rules of Section 409A of the Code and the regulations thereunder, shall be
eligible to elect to participate in this Plan during the 30-day period starting on the date he or
she first qualifies as an Eligible Employee. Such Eligible Employee may elect prior to the end of
such 30-day period to defer up to the Maximum Deferral Percentage of his or her base salary and
bonus, and (if authorized by the Committee) commissions, for services performed after the date the
Eligible Employee first begins to participate in the Plan (and not earlier than January 1, 2008).
Any such election shall be irrevocable at the end of such 30-day period and through the end of the
Plan Year or performance period for which it is made (except as provided in Section 2.5). The
amount of any bonus deferred with respect to an election made after the beginning of a performance
period will be pro rated in accordance with Section 409A of the Code and the regulations
thereunder.

     Annual Deferral Elections.

          Salary. An Eligible Employee shall have the right during the enrollment period
established by the Committee to defer up to the Maximum Deferral Percentage of his or her base
salary for services performed in the following Plan Year. Any such election that is not revoked by
the end of the enrollment period shall be irrevocable immediately following the enrollment period
and shall remain irrevocable through the end of the Plan Year for which it is made (except as
provided in Section 2.5).

          Bonuses.

          Performance-Based
Compensation Bonus. An Eligible Employee may elect during the annual
enrollment period or any other election period described in clause
(iii) below to

3

 

defer a “performance-based compensation” bonus earned for services performed during such
performance period; provided that (i) such bonus constitutes “performance-based
compensation” within the meaning of Section 409A of the Code, (ii) the performance period is
at least 12 months, (iii) the election period ends at least 6 months before the end of the
performance period (the “Performance-based Election Period”), (iv) the Eligible Employee has
been an Employee continuously from the date upon which the performance criteria were
established through the date of such election, and (v) at the time of the election, the
performance-based compensation is not substantially certain to be paid or is not readily
ascertainable.

     Other Bonuses. If a bonus is not intended to satisfy the requirements for
“performance-based compensation” within the meaning of Section 409A of the Code, then an
Eligible Employee may elect during an annual enrollment period established by the Committee
to defer up to the Maximum Deferral Percentage of such bonus that otherwise would be payable
to such Eligible Employee for services performed during the performance period that begins
in the following Plan Year.

          Commissions. If the Committee in its discretion determines to allow deferrals to be
made with respect to commissions for any Plan Year, an Eligible Employee may elect during the
annual enrollment period established by the Committee preceding such Plan Year to defer up to the
Maximum Deferral Percentage of his or her commissions that are treated under Section 409A of the
Code as attributable to services performed by him or her during such Plan Year.

     Minimum Deferral Amount. An Eligible Employee’s deferral elections for a Plan Year
must provide for a deferral of base salary at least equal to the Minimum Deferral Amount for the
Eligible Employee for that Plan Year (pro-rated for a start-up election pursuant to Section 2.1 or
upon Separation from Service during a Plan Year).

     Ongoing Election. A deferral election made in accordance with Sections 2.1 or 2.2
shall remain in effect for a subsequent Plan Year (or subsequent performance period in the case of
a “performance-based compensation” deferral) unless revised or revoked during the enrollment period
for such Plan Year or performance period, unless the Committee requires a new election.

     Effect of Hardship Withdrawal. An Eligible Employee who has taken a hardship
withdrawal pursuant to Section 7.2(d), or has taken a hardship withdrawal pursuant to the 401(k)
Plan, shall have his or her deferral election under this Plan automatically cancelled effective
immediately upon such withdrawal and for the remainder of the Plan Year and performance period, or
for the remainder of the Plan Year and any subsequent Plan Year and performance period in which
deferrals under the 401(k) Plan are suspended. Such Eligible Employee may recommence participation
in the Plan only during an annual enrollment period or a Performance-based Election Period and his
or her election shall not become effective until the beginning of the following Plan Year or, with
respect to the deferral of “performance-based compensation,” the applicable performance period.

     Form of Elections. Any deferral election shall be made in the form and manner
provided by the Committee for this purpose and in accordance with such other rules and procedures
as may be established from time to time by the Committee.

4

 

MATCHING CONTRIBUTIONS

Unless otherwise determined by the Committee, Oxford shall credit the Account of each Eligible
Employee who elects to defer the Minimum Deferral Amount for a Plan Year with a Matching
Contribution equal to 4% of his or her Excess Compensation for such Plan Year.

DISCRETIONARY CONTRIBUTIONS

The Committee may credit each Eligible Employee’s Account with a Discretionary Contribution, if
any, at such times and in such amounts as recommended by the Committee and approved by the
Nominating, Compensation and Governance Committee of the Board, or the Board, in its sole
discretion.

ACCOUNT ADJUSTMENTS

     General. An Eligible Employee’s benefit under this Plan shall be based entirely on the dollar
value credited to his or her Account at any time, which will depend upon the amount deferred under
Article II, the Matching Contributions credited under Article III, the Discretionary Contributions,
if any, credited under Article IV, and the phantom investment adjustments made in accordance with
this Article V.

     Deferrals. Amounts deferred by an Eligible Employee shall be credited to his or to her
Account as soon as practicable after the date that such compensation otherwise would have been
payable to the Eligible Employee if no election had been made under Article II.

     Matching and Discretionary Contributions. The Matching Contribution and Discretionary
Contribution, if any, shall be credited to an Eligible Employee’s Account as of the end of the
calendar year, or at such time as otherwise may be determined by the Committee in its absolute
discretion.

     Phantom Investments. The Committee from time to time shall select one or more
investment funds that will serve as hypothetical investment options for the deferrals, Matching
Contributions and Discretionary Contributions credited to an Account (“phantom investment funds”).
The Committee may establish limits on the portion of an Account that may be invested hypothetically
in any phantom investment fund or in any combination of phantom investment funds.

     Phantom Investment Election. Each Eligible Employee shall elect pursuant to
procedures established by the Committee to treat the amounts credited to his or her Account as if
they were invested in one or more phantom investment funds (a “phantom investment election”). An
Eligible Employee may change his or her phantom investment elections in accordance with the
Committee’s procedures. Any phantom investment election shall be effective only if made in
accordance with the Committee’s procedures.

     Phantom Investment Adjustments. The Committee shall cause the Eligible Employee’s
Account to be adjusted from time to time for any earnings and losses as if it were invested in

5

 

accordance with the Eligible Employee’s phantom investment elections. Such adjustments shall be
made until his or her Account is distributed in full under Article VII.

VESTING

     Amounts Deferred. An Eligible Employee shall be 100% vested at all times in the
Eligible Employee’s deferrals and the earnings thereon.

     Matching Contributions. An Eligible Employee’s Matching Contributions, and earnings
thereon, shall be 100% vested at all times, unless otherwise determined by the Committee prior to
crediting to the Eligible Employee’s Account.

     Discretionary Contributions. An Eligible Employee’s Discretionary Contributions, and
earnings thereon, shall become vested as determined by the Committee and as approved by the
Nominating, Compensation and Governance Committee of the Board, or the Board.

DISTRIBUTIONS

     Distribution Elections.

          General. At the same time as an Eligible Employee makes a deferral election under
Article II, he or she shall elect, pursuant to Section 7.2, the time as of which contributions
credited to his or her Account for such Plan Year (adjusted as provided under Article V) will be
distributed and, pursuant to Section 7.3, the form in which such distribution will be made.

          Ongoing Election. In the absence of any contrary rule established by the Committee
before the applicable Election Period, a Separation from Service distribution election shall remain
in effect for contributions credited to an Account for a subsequent Plan Year (or subsequent
performance period in the case of a “performance-based compensation” deferral), unless revised or
revoked during the enrollment period for such Plan Year or the Performance-based Election Period.
An in-service distribution election will apply only to the Plan Year or performance period with
respect to which the election was made and will not apply to a subsequent Plan Year or performance
period.

          Default. If an Eligible Employee fails to make an election as to the time or form of
distribution of his or her Account (or subaccount, as applicable), his or her distribution will be
made in a lump sum in the first calendar month that is at least 6 months after the date of his or
her Separation from Service.

     Time of Distribution. Distribution of an Eligible Employee’s Account (or subaccount,
as applicable) may be made as a result of the Eligible Employee’s Separation from Service, death,
the occurrence of a hardship due to an unforeseeable emergency, or at a specified time while the
Eligible Employee is still an Employee.

6

 

          Separation from Service. If distribution is made as a result of the Eligible
Employee’s Separation from Service, it will be made or commence in the first calendar month that is
(1) 6 months or 12 months (as selected by the Eligible Employee) from the date the Eligible
Employee Separates from Service, if the Separation from Service is after Retirement Age, or (2) 6
months from the date the Eligible Employee Separates from Service, if the Separation from Service
is before Retirement Age. If distribution is to be made in annual installments, any subsequent
annual installments shall be made in February of the applicable year.

          Death. If an Eligible Employee dies before distributions commence, distribution will
be made in the first month of the calendar quarter immediately following the quarter in which his
or her death occurred. If an Eligible Employee dies after distributions have commenced pursuant to
his or her Separation from Service or paragraph (c) below, the balance, if any, of his or her
Account will be distributed in the first month of the calendar quarter immediately following the
quarter in which his or her death occurred.

          In-Service. An Eligible Employee may elect that his or her subaccount for a Plan Year
or performance period be distributed or commence to be distributed in February of any Plan Year
that is at least 2 Plan Years after the deferrals were credited to such subaccount; provided he or
she is an Employee on the date of the distribution. An Eligible Employee may revise such
in-service distribution election to change the time of distribution; provided, however, that (1)
the revision will not take effect until 12 months after the date it is made, (2) the revision must
be made at least 12 months before the in-service distribution otherwise would commence, and (3) the
in-service distribution will be deferred for at least 5 years from the date the in-service
distribution would have commenced in the absence of the revision.

          Hardship Withdrawal due to Unforeseeable Emergency. An Eligible Employee shall have
the right to request that the Committee distribute all, or a part of, his or her Account to him or
to her in a lump sum if he or she experiences severe financial hardship resulting from an illness
or accident of the Eligible Employee, the spouse of the Eligible Employee or a dependent (as
defined in Section 152(a) of the Code) of the Eligible Employee, loss of the Eligible Employee’s
property due to casualty, or other similar extraordinary and unforeseeable circumstances arising as
a result of events beyond the control of the Eligible Employee (an “unforeseeable emergency”). The
Committee shall have the sole discretion to determine whether to grant an Eligible Employee’s
withdrawal request under this Section 7.1(d) and the amount to distribute to the Eligible Employee;
provided, however, that no distribution shall be made to an Eligible Employee under this Section
7.1(d) to the extent that such hardship is or may be relieved (1) through reimbursement or
compensation by insurance or otherwise, (2) by liquidation of the Eligible Employee’s assets, to
the extent the liquidation of the Eligible Employee’s assets would not itself cause severe
financial hardship, or (3) by a permissible cessation of deferral elections under this Plan. The
amount of any distributions from an Eligible Employee’s Account pursuant to this Section 7.1(d)
shall be limited to the amount necessary to meet the unforeseeable emergency, plus amounts
necessary to pay taxes reasonably anticipated as a result of the distribution. An Eligible
Employee who takes a hardship withdrawal under this Section 7.1(d) will be ineligible to make
deferrals under the Plan for the remainder of the Plan Year and performance period. Distribution
shall be made in the calendar month following the determination by the Committee that a hardship
withdrawal will be permitted.

          Delay of Payments Under Certain Circumstances. Notwithstanding the provisions of
paragraph (a) through (d) above, to the extent permitted by Section 409A of the Code and the

7

 

regulations thereunder, Oxford, in its discretion, may delay payment to a date after the payment
date designated in such paragraphs under any of the following circumstances:

          Payments Made as Soon as Practicable After the Specified Date. Payments may be
made as soon as practicable after the date specified in paragraphs (a) through (d) and in
any event within the same calendar year or, if later, by the fifteenth day of the third
calendar month following the date specified in paragraphs (a) through (d).

          Payments that Would Jeopardize Oxford and its Subsidiaries as a Going Concern.
Payment will be delayed where the Committee determines that the making of the payment at the
date specified under the Plan would jeopardize the ability of the Oxford and its
subsidiaries to continue as a going concern; provided that such delayed payment will be
made during the first taxable year of Oxford in which the making of the payment
will not have such effect.

          Payments that Would Violate Federal Securities Laws or Other Applicable Law.
Payment will be delayed where the Committee reasonably anticipates that the making of the
payment will violate federal securities laws or other applicable law; provided that the
delayed payment is made at the earliest date at which the Committee reasonably anticipates
that the making of the payment will not cause such violation.

          Payments Subject to Section 162(m). Payment to an Eligible Employee may be delayed
to the extent that Oxford reasonably anticipates that if the payment were made as scheduled,
Oxford’s deduction with respect to such payment would not be permitted due to the
application of Section 162(m) of the Code; provided that the payment is made either during
the Eligible Employee’s first taxable year in which Oxford reasonably anticipates, or should
reasonably anticipate, that if the payment is made during such year, the deduction of such
payment will not be barred by application of Section 162(m) of the Code or during the period
beginning with the date of the Eligible Employee’s Separation from Service and ending on the
later of the last day of the taxable year of Oxford in which the Eligible Employee Separates
from Service or the 15th day of the third month following the Eligible Employee’s
Separation from Service; provided further that where any scheduled payment to a specific
Eligible Employee in a taxable year of Oxford is delayed in accordance with this Section
7.2(e)(4), all scheduled payments to such Eligible Employee that could be delayed in
accordance with this Section 7.2(e)(4) also will be delayed.

     Distribution Forms.

          Separation from Service After Retirement Age. An Eligible Employee may elect that if
he or she Separates from Service after Retirement Age, his or her subaccount for a Plan Year shall
be distributed in a lump sum or annual installments over 2 to 15 years. Notwithstanding anything
in this paragraph (a) to the contrary, if the Eligible Employee’s Account balance following
Separation from Service is less than $25,000, then the Account will be distributed in a lump sum,
rather than installments.

          Separation from Service Before Retirement Age or Death. If the Eligible Employee
Separates from Service before Retirement Age or dies before his or her entire Account is
distributed, his or her entire Account will be distributed in a lump sum, regardless of whether
in-service distributions have commenced pursuant to Section 7.2(c).

8

 

          In-Service. An Eligible Employee may elect that an in-service distribution be paid in
a lump sum or in annual installments over 2 to 5 years. An Eligible Employee may revise such
in-service distribution election to change the form of distribution; provided, however, that (1)
the revision will not take effect until 12 months after the date it is made, (2) the revision must
be made at least 12 months before the in-service distribution otherwise would commence, and (3) the
in-service distribution will be deferred for at least 5 years from the date the in-service
distribution would have commenced in the absence of the revision. If the Eligible Employee
Separates from Service before Retirement Age or dies, his or her Account will be distributed in
accordance with Section 7.3(b) and not this Section 7.3(c), even if distributions had commenced
under this Section 7.3(c). However, if the Eligible Employee
Separates from Service after Retirement Age, then distribution of any subaccount that had
commenced under this Section 7.3(c) shall continue to be paid as scheduled, but payment of any
subaccounts that had not commenced under this Section 7.3(c) shall be made in accordance with the
form elected in Section 7.3(a).

          Installments. The amount of any installment distributable under this Section 7.3
shall be computed by multiplying the portion of the Eligible Employee’s Account (or subaccount, as
applicable) to be distributed in installments by a fraction, the numerator of which shall be one
and the denominator of which shall be the number of installments remaining after such installment
has been paid plus one.

     Beneficiary. An Eligible Employee shall designate (on a form provided for this purpose) a
person, or more than one person, as his or her Beneficiary to receive the balance credited to his
or her Account in the event of his or her death. An Eligible Employee may change his or her
Beneficiary designation at any time. If no Beneficiary designation is in effect on the date an
Eligible Employee dies or if no designated Beneficiary survives the Eligible Employee, the Eligible
Employee’s estate automatically shall be treated as his or her Beneficiary under this Plan.

NO FUNDING OBLIGATION

The obligation of the Company to make any distributions under this Plan shall be unfunded and
unsecured; all distributions to, or on behalf of, an Eligible Employee under this Plan shall be
made from the general assets of the Company, and any claim by an Eligible Employee or Beneficiary
against the Company for any distribution under this Plan shall be treated the same as a claim of
any general and unsecured creditor of Oxford or of any other Company by whom the Eligible Employee
was employed. Notwithstanding the foregoing, Oxford may, in its discretion, establish one or more
irrevocable grantor trusts for the purpose of funding all or part of its obligations under this
Plan; provided, however, that the terms of any such trusts require that the assets thereof remain
subject to the claims of Oxford’s and the other Company’s judgment creditors and are non-assignable
and non-alienable by any Eligible Employee or Beneficiary prior to distribution thereof.

COMPLIANCE WITH CODE SECTION 409A

Oxford intends that this Plan meet the requirements of Section 409A(a)(2), (3) and (4) of the Code
(and any successor provisions of the Code) and the regulations and other guidance

9

 

issued thereunder
(the “Requirements”) and be operated in accordance with such Requirements so that compensation
deferred under this Plan (and applicable investment earnings) shall not be included in income under
Section 409A of the Code. Any ambiguities in this Plan shall be construed to effect the intent as
described in this Article IX. If any provision of this Plan is found to be in violation of the
Requirements, then such provision shall be deemed to be modified or restricted to the extent and in
the manner necessary to render such provision in conformity with the Requirements, or shall be
deemed excised from this Plan, and this Plan shall be construed and enforced to the maximum extent
permitted by the Requirements as if such provision had been originally incorporated in this Plan as
so modified or restricted, or as if such provision had not originally been incorporated in this
Plan, as the case may be.

MISCELLANEOUS

     Medium of Payment. All distributions under this Plan shall be made in cash.

     Making and Revoking Elections and Designations. Any election or designation or
revised election or designation under this Plan shall be effective only when the properly completed
election or designation form is received by the Committee or its delegate before the Eligible
Employee’s death, subject to the rules set forth in this Plan.

     Statements. Oxford or its agent shall provide periodic statements to the Eligible Employee to
show his or her Account balance.

     Claims Procedure. Any claim for a benefit under this Plan shall be filed and resolved
in accordance with the claims procedure provided under the 401(k) Plan, which procedure hereby is
incorporated in this Plan by reference, except that (a) the Committee of this Plan shall be the
entity with whom a claim for review should be filed under this Plan and (b) the Committee has
absolute discretion to resolve any claims under this Plan.

     Withholding. The Company may take whatever action that the Company deems appropriate
to satisfy applicable federal, state and local income tax withholding requirements that the Company
determines applicable under this Plan.

     No Liability. No Eligible Employee and no Beneficiary of an Eligible Employee shall
have the right to look to, or have any claim whatsoever against, any officer, director, employee or
agent of the Company in his or her individual capacity for the distribution of any Account.

     Nonalienation of Benefits. No benefit or payment under this Plan shall be subject in
any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, levy or
charge, and any attempt so to anticipate, alienate, sell, transfer, assign, pledge, encumber, levy
upon or charge the same shall be void.

     Plan Administration. The Committee shall be the administrator of this Plan, and the
Committee has the exclusive responsibility and complete discretionary authority to control the
operation, management and administration of this Plan, with all powers necessary to enable it
properly to carry out those responsibilities, including (but not limited to) the power to construe
this Plan, to determine eligibility for benefits, to settle disputed claims and to resolve all
administrative, interpretive, operational, equitable and other questions that arise under this
Plan.

10

 

The decisions of the Committee on all matters within the scope of its authority shall be
final and binding. To the extent a discretionary power or responsibility under this Plan is
expressly assigned to a person by the Committee, that person will have complete discretionary
authority to carry out that power or responsibility and that person’s decisions on all matters
within the scope of that person’s authority will be final and binding.

     Construction. This Plan shall be construed in accordance with the laws of the State of
Georgia. Headings and subheadings have been added only for convenience of reference and shall have
no substantive effect whatsoever. All references to the singular shall include the plural and all
references to the plural shall include the singular.

     No Contract of Employment. Nothing contained in this Plan shall be construed as a
contract of employment between the Company and an Eligible Employee, as a right of any Eligible
Employee to be continued in the employment of the Company, or as a limitation of the right of the
Company to discharge an Eligible Employee with or without cause.

     ERISA. Oxford intends that this Plan come within the various exceptions and exemptions to
ERISA for a plan maintained for a “select group of management or highly compensated employees” as
described in Sections 201(2), 301(a)(3), and 401(a)(1) of ERISA. Any ambiguities in this Plan
shall be construed to affect the intent as described in this Section 10.11.

     Amendment and Termination. The Nominating, Compensation and Governance Committee of
the Board shall have the right to amend this Plan from time to time and to terminate this Plan at
any time; provided, however, that (a) the balance credited to each Account immediately after any
such amendment or termination shall be no less than the balance credited to such Account
immediately before such amendment or termination (as adjusted for phantom investment fund
performance), (b) the Nominating, Compensation and Governance Committee may accelerate the
distribution of Account balances under this Plan upon termination to the extent permissible under
Section 409A of the Code and the regulations thereunder, and (c) except to conform to the
requirements of Section 409A of the Code, no amendment or termination shall adversely affect an
Eligible
Employee’s right to the distribution of his or her Account or his or her Beneficiary’s right
to the distribution of such Account.

     Pre-2005 Oxford Plan.

          Pre-2005 Deferrals. The Pre-2005 Oxford Plan and any liabilities thereunder hereby
are a part of this Plan effective as of January 1, 2006. Any amounts deferred before January 1,
2005 under the Pre-2005 Oxford Plan (as determined in accordance with Section 409A of the Code and
the regulations thereunder) shall be governed by the terms of the Pre-2005 Oxford Plan, which is
attached to this Plan as Exhibit A. Nothing herein is intended to give any additional benefits to
or enhance the benefits of a participant in the Pre-2005 Oxford Plan and it is intended that
amounts deferred under that plan (and any earnings on such amounts) are not subject to Section 409A
of the Code. There shall be no further deferrals under the terms of the Pre-2005 Oxford Plan after
December 31, 2004.

          Post-2004 and Pre-2006 Deferrals. The Pre-2005 Oxford Plan is amended to comply with
Section 409A of the Code in the form of the addendum attached to this Plan as

11

 

Exhibit B with
respect to amounts deferred in taxable years beginning after December 31, 2004 and before January
1, 2006.

     Tommy Bahama Plan.

          Pre-2005 Deferrals. The Tommy Bahama Plan and any liabilities thereunder hereby are a
part of this Plan effective as of January 1, 2006. Any amounts deferred before January 1, 2005
under the Tommy Bahama Plan (as determined in accordance with Section 409A of the Code and the
regulations thereunder) shall be governed by the terms of the Tommy Bahama Plan, which is attached
to this Plan as Exhibit C. Nothing herein is intended to give any additional benefits to or
enhance the benefits of a participant in the Tommy Bahama Plan and it is intended that amounts
deferred under that plan (and any earnings on such amounts) are not subject to Section 409A of the
Code. There shall be no further deferrals under the terms of the Tommy Bahama Plan after December
31, 2004.

          Post-2004 and Pre-2006 Deferrals. The Tommy Bahama Plan is amended to comply with
Section 409A of the Code in the form of the addendum attached to this Plan as Exhibit D with
respect to amounts deferred in taxable years beginning after December 31, 2004 and before January
1, 2006. Each Deferred Compensation Account maintained under the Tommy Bahama Plan for a person
who is an active Employee on January 1, 2006 shall be fully vested as of January 1, 2006.

     Special Transition Bonus Election. Notwithstanding any contrary provision in the
Plan, the Committee in its discretion may allow an Eligible Employee to elect during 2007 (in
accordance with procedures established by the Committee and in compliance with transition guidance
provided under IRS Notice 2006-79) to elect to defer up to the Maximum Deferral Percentage of any
bonus attributable to a performance period beginning in 2007 that otherwise would be a short-term
deferral (within the meaning of Section 409A of the Code and the regulations thereunder) payable in
2007 or 2008.

     IN WITNESS WHEREOF, Oxford Industries, Inc. has caused this Plan document to be executed
as of this 31st day of December, 2007.

	 	 	 	 	 
	ATTEST:

	 	OXFORD INDUSTRIES, INC.	 	 
	 
	 	 	 	 
	 
	 	 	 	 
	 

	 	 

	 	 
	By: Suraj A. Palakshappa, Asst. Secretary

	 	By: Thomas E. Campbell, Vice President	 	 

12

 

EXHIBIT A

OXFORD INDUSTRIES, INC.

NON-QUALIFIED DEFERRED COMPENSATION PLAN

 

 

OXFORD INDUSTRIES, INC.

NON-QUALIFIED DEFERRED COMPENSATION PLAN

ARTICLE I — PURPOSE; EFFECTIVE DATE

	1.1.	 	Purpose. The purpose of this Oxford Industries, Inc. Non-Qualified Deferred
Compensation Plan (the “Plan”) is to permit a select group of management and highly
compensated employees of Oxford Industries, Inc. and its subsidiaries (the “Company”) to defer
the receipt of income which would otherwise become payable to them. It is intended that this
Plan, by providing this deferral opportunity, will assist the Company in attracting and
retaining individuals of exceptional ability.
	 
	1.2.	 	Effective Date. The Plan shall be effective as of January 1, 2001.

ARTICLE II — DEFINITIONS

          For the purpose of this Plan, the following terms shall have the meanings indicated unless the
context clearly indicates otherwise:

	2.1.	 	Account(s). “Account(s)” means the account or accounts maintained on the books of
the Company used solely to calculate the amount payable to each Participant under this Plan
and shall not constitute a separate fund or assets. The Accounts available for each
Participant shall be identified as:

	 	a)	 	Retirement Account and/or,
	 
	 	b)	 	Up to two In-Service Accounts.

	2.2.	 	Beneficiary. “Beneficiary” means the person, persons or entity, as designated by the
Participant, entitled under Article VI to receive any Plan benefits payable after the
Participant’s death.
	 
	2.3.	 	Board. “Board” means the Board of Directors of the Company.
	 
	2.4.	 	Change in Control. A “Change in Control” shall occur if:

	 	a)	 	Any “person” or “group” (within the meaning of Sections 13(d) and 14(d)(2) of
the Securities Exchange Act of 1934, as amended) becomes the “beneficial owner” (as
defined in Rule 13-d under such Act) of more than fifty (50%) of the then outstanding
voting stock of the Company, other than through a transaction arranged by, or
consummated with the prior approval of, the Board; or
	 
	 	b)	 	During any period of two (2) consecutive years, individuals who at the
beginning of such period constitute the Board (and any new Director whose election by
the Board or whose nomination for election by the stockholders of the Company was
approved by a vote of at least two-thirds (2/3) of the Directors at the beginning of
such period or whose election or nomination for election was previously so approved)
cease for any reason to constitute a majority thereof; or
	 
	 	c)	 	The shareholders of Company approve a merger or consolidation of Company with
any other corporation, other than a merger or consolidation which would result in the
voting securities of a Company outstanding immediately prior thereto continuing to
represent

 

 

	 	 	 	(either by remaining outstanding or by being converted into voting securities of the
surviving entity) more than eighty percent (80%) of the combined voting power of the
voting securities of Company or such surviving entity outstanding immediately after
such merger or consolidation; or
	 
	 	d)	 	The shareholders of Company approve a plan of complete liquidation of Company
or an agreement for the sale or disposition by Company of all or substantially all of
the Company’s assets.

	2.5.	 	Committee. “Committee” means the Committee appointed by the Board to administer the
Plan pursuant to Article VII.
	 
	2.6.	 	Company. “Company” means Oxford Industries, Inc., a Georgia corporation, and any
directly or indirectly affiliated subsidiary corporations, any other affiliate which is
designated by the Board, or any successor to the business thereof.
	 
	2.7.	 	Compensation. “Compensation” means the base salary, commissions and/or bonus
compensation payable to a Participant with respect to employment services performed for the
Company by the Participant and Company matching contributions that would otherwise be included
in “wages” for purposes of federal income tax withholding. For purposes of this Plan,
Compensation shall be calculated before reduction for any amounts deferred by the Participant
pursuant to the Company’s tax qualified plans which may be maintained under Section 401(k) or
Section 125 of the Internal Revenue Code of 1986, as amended, (the “Code”), or pursuant to
this Plan or any other non-qualified plan which permits the voluntary deferral of
compensation. Inclusion of any other forms of compensation is subject to Committee Approval.
	 
	2.8.	 	Deferral Commitment. “Deferral Commitment” means a commitment made by a Participant
and accepted by the Committee to defer a portion of Compensation paid to or earned such
Participant during a specified Deferral Period. The Deferral Commitment shall apply to each
payment of salary and/or bonus, as applicable, earned by or payable to a Participant for a
given Deferral Period, and shall specify the Account or Accounts to which such deferrals shall
be credited. Such designation shall be made in whole percentages and shall be made in a form
acceptable to the Committee. Once made, a Deferral Commitment shall, except as otherwise
provided herein, be irrevocable by the Participant for the Deferral Period to which it
applies.
	 
	2.9.	 	Deferral Period. “Deferral Period” means a calendar year to which a Deferral
Commitment applies.
	 
	2.10.	 	Determination Date. “Determination Date” means the last business day of each
calendar month.
	 
	2.11.	 	Disability. “Disability” means a physical or mental condition that prevents the
Participant from satisfactorily performing the Participant’s duties for Company. The
Committee shall, in its sole discretion, determine the existence of Disability and may rely on
such evidence of disability as it deems appropriate, including a determination of disability
under the Company’s long-term disability plan or advice from a medical examiner satisfactory
to the Committee.
	 
	2.12.	 	Discretionary Contribution. “Discretionary Contribution” means the Company
contribution credited to a Participant’s Account(s) under Section 4.5, below.
	 
	2.13.	 	Distribution Election. “Distribution Election” means the form prescribed by the
Committee and completed by the Participant, indicating the chosen form of payment for benefits
payable from each Account under this Plan, as elected by the Participant.

2

 

	2.14.	 	Financial Hardship. “Financial Hardship” means a severe, unexpected and
unforeseeable financial hardship of the Participant resulting from a Disability of the
Participant, a sudden and unexpected illness or accident of the Participant or of a dependent
of the Participant, uninsured loss of the Participant’s property due to casualty, or other
similar extraordinary and unforeseeable circumstance arising as a result of events beyond the
control of the Participant. Financial Hardship shall be determined based upon such standards
as are, from time to time, established by the Committee, and such determination shall be in
the sole discretion of the Committee.
	 
	2.15.	 	401(k) Plan. “401(k) Plan” means the Oxford Industries, Inc. Retirement Savings
Plan, or any other successor defined contribution plan maintained by the Company that
qualifies under Section 401(a) of the Code and satisfies the requirements of Section 401(k) of
the Code.
	 
	2.16.	 	Investment Option. “Investment Option” means one or more of the independently
established funds or indices that are identified and listed by the Committee. These
Investment Options are used solely to calculate the investment gains or losses that are
credited to each Participant’s Account(s) in accordance with Article IV. The determination of
the investment gains or losses attributable to the performance of each Investment Option shall
be made by the Committee in its reasonable discretion. The Committee shall select and provide
a list of the various Investment Options available to the Participants with respect to this
Plan; provided, that the Committee may amend such list from time to time in its sole
discretion.
	 
	2.17.	 	Matching Contribution. “Matching Contribution” means the Company contribution
credited to a Participant’s Account(s) under Section 4.4, below.
	 
	2.18.	 	Participant. “Participant” means any employee who is eligible pursuant to Section
3.1 to participate in this Plan and who has elected to defer Compensation under this Plan in
accordance with Article III. Such employee shall remain a Participant in this Plan for the
period of deferral and until such time as all benefits payable under this Plan have been paid
in accordance with the provisions hereof.
	 
	2.19.	 	Plan. “Plan” means this Oxford Industries, Inc. Non-Qualified Deferred Compensation
Plan, as amended from time to time.
	 
	2.20.	 	Retirement. “Retirement” means the termination of employment with the Company of
the Participant on or after attaining age 65 or on or after attaining age 55 with at least 7
Years of Service, or a termination of employment that has received the approval by the
Committee as qualifying as a Retirement under this Plan.
	 
	2.21.	 	Years of Service. “Years of Service” shall have the meaning provided for such term
for purposes of vesting under the 401(k) Plan, whether or not the Participant is a participant
in such plan.

ARTICLE III — ELIGIBILITY AND PARTICIPATION

	3.1.	 	Eligibility and Participation.

	 	a)	 	Eligibility. Eligibility to participate in the Plan for a Deferral
Period shall be limited to a select group of management or highly compensated employees
of the Company designated by management, from time to time, and approved by the
Committee.
	 
	 	b)	 	Participation. An employee’s participation in the Plan for a Deferral
Period shall be effective upon notification to the employee by the Committee of
eligibility to participate, completion

3

 

	 	 	 	and submission of a Deferral Commitment, Distribution Election Form and Investment
Allocation Form to the Committee no later than the deadline established by the
Committee, and the acceptance by the Committee of such forms.

	3.2.	 	Form of Deferral. A Deferral Commitment shall be made with respect to each payment of
salary, commissions and/or bonus earned by or payable to a Participant during the Deferral
Period, and shall designate the portion of each deferral that shall be allocated among the
various Accounts. The Participant shall set forth the amount to be deferred as a full
percentage of salary, commission and/or bonus. In addition, the Participant shall specify in
a separate form (known as the “Investment Allocation Form”) filed with the Committee, the
Participant’s initial allocation of the amounts deferred into each Account among the various
available Investment Options.
	 
	3.3.	 	Limitations on Deferral Commitments. The maximum percentage of each payment of base
salary and commissions that may be deferred during a Deferral Period shall be fifty percent
(50%), and the maximum percentage of bonus compensation that may be deferred during the
Deferral Period shall be one hundred percent (100%). The Committee may set such additional
limitations for a Deferral Period, as it determines in its sole discretion, once it has
reviewed the participation level for such Deferral Period.
	 
	3.4.	 	Commitment Limited by Termination. If a Participant terminates employment with
Company prior to the end of a Deferral Period, the Deferral Commitment in effect for such
Deferral Period shall be revoked as of the date of such termination.
	 
	3.5.	 	Modification of Deferral Commitment. Except as provided in Sections 3.4 and 5.5, a
Deferral Commitment for a Deferral Period shall be irrevocable by the Participant during such
Deferral Period.
	 
	3.6.	 	Change in Employment Status. If the Committee, in its sole discretion, determines
that the Participant no longer qualifies as a member of a select group of management or highly
compensated employees, as determined in accordance with the Employee Retirement Income
Security Act of 1974, as amended, the Committee may, in its sole discretion, terminate any
Deferral Commitment currently in effect, prohibit the Participant from making any future
Deferral Commitments and/or distribute the Participant’s Account Balances in accordance with
Article V of this Plan as if the Participant had terminated employment with the Company as of
that time.

ARTICLE IV — DEFERRED COMPENSATION ACCOUNT

	4.1.	 	Accounts. The Compensation deferred by a Participant under the Plan, any Matching
Contributions deferred under the Plan, Discretionary Contributions and Earnings shall be
credited to the Participant’s Account(s). The Participant shall designate the portion of each
deferral that will be credited to each Account as set forth in Section 3.2(a). These Accounts
shall be used solely to calculate the amount payable to each Participant under this Plan and
shall not constitute a separate fund of assets.
	 
	4.2.	 	Timing of Credits; Withholding. A Participant’s deferred Compensation shall be
credited to each Account designated by the Participant on the last business day of the month
during which the compensation deferred would have otherwise been payable to the Participant.
Any Matching Contributions shall be credited to each Account on the last business day of the
month during which the deferred Compensation to which the Matching Contributions relates was
credited to each Account. Any Discretionary Contributions shall be credited to the
appropriate Account(s) as

4

 

	 	 	provided by the Committee. Any withholding of taxes or other amounts with respect to
deferred Compensation that is required by local, state or federal law shall be withheld from
the Participant’s corresponding non-deferred portion of the Compensation to the maximum
extent possible, and any remaining amount shall reduce the amount credited to the
Participant’s Account in a manner specified by the Committee.
	 
	4.3.	 	Investment Options. A Participant shall designate, at a time and in a manner
acceptable to the Committee, one or more Investment Options for each Account to be used for
the sole purpose of determining the amount of Earnings to be credited or debited to such
Account. Such election shall designate the portion of each deferral of Compensation made into
each Account that shall be allocated among the available Investment Option(s), and such
election shall apply to each succeeding deferral of Compensation until such time as the
Participant shall file a new election with the Committee. Upon notice to the Committee, the
Participant may also reallocate the balance in each Investment Option among the other
available Investment Options as of the next succeeding Determination Date, but in no event
shall such re-allocation occur more frequently than monthly.
	 
	4.4.	 	Matching Contributions. The Company shall credit the portion elected by the
Participant of the Company’s total Matching Contribution on behalf of the Participant to the
Account designated by the Participant.
	 
	4.5.	 	Discretionary Contributions. The Company may make Discretionary Contributions to a
Participant’s Account. Discretionary Contributions shall be credited and shall become vested
at such times and in such amounts as recommended by the Committee and approved by the
Compensation Committee of the Board, or the Board, in its sole discretion. Unless the
Committee specifies otherwise, such Discretionary Contribution shall be allocated among the
various Accounts in the same proportion as set forth in section 4.1.
	 
	4.6.	 	Determination of Accounts. Each Participant’s Account as of each Determination Date
shall consist of the balance of the Account as of the immediately preceding Determination
Date, adjusted as follows:

	 	a)	 	New Deferrals. Each Account shall be increased by any deferrals
credited since the prior Determination Date.
	 
	 	b)	 	Company Contributions. Each Account shall be increased by any Matching
and/or Discretionary Contributions credited since the prior Determination Date.
	 
	 	c)	 	Distributions. Each Account shall be reduced by the amount of each
benefit payment made from that Account since the prior Determination Date.
Distributions shall be deemed to have been made proportionally from each of the
Investment Options maintained within such Account based on the proportion that such
Investment Option bears to the sum of all Investment Options maintained within such
Account for that Participant as of the Determination Date immediately preceding the
date of payment.
	 
	 	d)	 	Earnings. Each Account shall be increased or decreased by the Earnings
credited to such Account since the prior Determination Date as though the balance of
that Account as of the beginning of the current month had been invested in the
applicable Investment Options chosen by the Participant.

	4.7.	 	Vesting of Accounts. Each Participant shall be vested in the amounts credited to
such Participant’s Account and Earnings thereon as follows:

5

 

	 	a)	 	Amounts Deferred. A Participant shall be one hundred percent (100%)
vested at all times in the Participant’s deferrals of salary, commission and/or bonus
and the Earnings thereon.
	 
	 	b)	 	Matching Contributions. A Participant shall be one hundred percent
(100%) vested at all times in the Matching Contributions made under the Plan and the
Earnings thereon.
	 
	 	c)	 	Discretionary Contributions. A Participant’s Discretionary
Contributions and Earnings thereon shall become vested as determined by the Committee
and as approved by the Compensation Committee of the Board, or the Board.

	4.8.	 	Statement of Accounts. Each Participant shall receive a statement showing the
balances in the Participant’s Account on a quarterly basis.

ARTICLE V — PLAN BENEFITS

	5.1.	 	Retirement Account. The vested portion of a Participant’s Retirement Account shall
be distributed to the Participant upon the Participant’s termination of employment with the
Company. Benefits under this section shall be payable the January following termination of
employment, but no sooner than thirty (30) days following termination. The form of benefit
payment shall be that form selected by the Participant pursuant to Section 5.6 unless the
Participant terminates employment prior to Retirement, in which event, the Retirement Account
shall be paid in the form of a lump sum payment unless the Committee determines, upon written
request, to allow the payment to be made in the form designation on the Distribution Election
Form.
	 
	5.2.	 	In-Service Account. The vested portion of a Participant’s In-Service Account shall be
distributed to the Participant upon the date chosen by the Participant in the Distribution
Election Form, but in no event shall the date specified for commencement of payment be earlier
than five (5) years from the beginning of the first Deferral Period during which the
Participant elected compensation to be deferred into that Account. The form of benefit
payment shall be that form selected by the Participant pursuant to Section 5.7. However, if
the Participant terminates employment with the Company prior to the date so chosen by the
Participant, the vested portion of the In-Service Account shall be added to the Retirement
Account as of the date of termination of service and shall be paid in accordance with the
provisions of Section 5.1.
	 
	5.3.	 	Death Benefit. Upon the death of a Participant, Company shall pay to the
Participant’s Beneficiary an amount equal to the remaining unpaid and vested Account balance
in each Account in the form of a lump sum payment.
	 
	5.4.	 	Hardship Distributions. Upon a finding that a Participant has suffered a Financial
Hardship, the Committee may, in its sole discretion, amend the existing Deferral Commitment,
or make distributions from any or all of the Participant’s Accounts. The amount of such
distribution shall be limited to the amount reasonably necessary to meet the Participant’s
needs resulting from the Financial Hardship plus applicable taxes, and shall not exceed the
Participant’s vested Account balances. If payment is made from any or all of the
Participant’s accounts due to Financial Hardship, the Participant’s deferrals under this Plan
shall cease for the remainder of the current Deferral Period and the next subsequent Deferral
Period.
	 
	5.5.	 	Withdrawal with Penalty. The Participant may elect, in the sole discretion of the
Participant, to withdraw from participation in this Plan, and to cause the total vested
portion of the Participant’s

6

 

	 	 	Account balances to be distributed in accordance with this Article V as if the Participant
had terminated service with the Company as of the time of such election, except that such
Account balances shall be reduced by a penalty of ten percent (10%) of such Account
Balances. The Participant’s account balances, less the 10% penalty, shall be paid to the
Participant or the Participant’s Beneficiary as soon as administratively practical in the
form of a lump sum payment. The Participant, or the Participant’s Beneficiary, may file
such an election at any time prior to the complete payment of benefits due under this Plan.
Upon the filing of this election, any Deferral Commitment for the current Deferral Period
shall be terminated and the Participant shall be prohibited from participating in this Plan
for the next subsequent Deferral Period.

	 
	5.6.	 	Form of Payment. Unless otherwise specified in paragraphs 5.1, 5.2, 5.3, or 5.5, the
benefits payable from any Account under this Plan shall be paid in the form of benefit as
provided below, and as specified by the Participant in the Distribution Election, which
election shall be irrevocable once made. The permitted forms of benefit payments are:

	 	a)	 	A lump sum amount which is equal to the vested Account balance;
	 
	 	b)	 	In the event of distributions from the Retirement Account, annual installments
for a period of five (5), ten (10) or fifteen (15) years where the annual payment shall
be equal to the balance of the Account immediately prior to the payment, multiplied by
a fraction, the numerator of which is one (1) and the denominator of which commences at
the number of annual payment initially chosen and is reduced by one (1) in each
succeeding year. Earnings on the unpaid balance shall be based on the most recent
allocation among the available Investment Options chosen by the Participant, made in
accordance with Section 4.3;
	 
	 	c)	 	In the event of distributions from the In-Service Account, annual installments
for a period up to five (5) where the annual payment shall be equal to the balance of
the Account immediately prior to the payment, multiplied by a fraction, the numerator
of which is one (1) and the denominator of which commences at the number of annual
payment initially chosen and is reduced by one (1) in each succeeding year. Earnings
on the unpaid balance shall be based on the most recent allocation among the available
Investment Options chosen by the Participant, made in accordance with Section 4.3; and,
	 
	 	d)	 	Any other form of payment requested by the Participant and approved by the
Committee.

	5.7.	 	Small Account. Except as otherwise determined by the Committee, if the total of a
Participant’s vested, unpaid Account balances as of the Participant’s Retirement is less than
$25,000, the remaining unpaid, vested Account(s) shall be paid in a lump sum, notwithstanding
any election by the Participant to the contrary.
	 
	5.8.	 	Withholding; Payroll Taxes. The Company shall withhold from any payment made
pursuant to this Plan any taxes required to be withheld from such payments under local, state
or federal law.
	 
	5.9.	 	Payment to Guardian. If a Plan benefit is payable to a minor or a person declared
incompetent or to a person incapable of handling the disposition of the property, the
Committee may direct payment to the guardian, legal representative or person having the care
and custody of such minor, incompetent or person. The Committee may require proof of
incompetency, minority, incapacity or guardianship as it may deem appropriate prior to
distribution. Such distribution shall completely discharge the Committee and Company from all
liability with respect to such benefit. 

7

 

	5.10.	 	Effect of Payment. The full payment of the applicable benefit under this Article V
shall completely discharge all obligations on the part of the Company to the Participant (and
the Participant’s Beneficiary) with respect to the operation of this Plan, and the
Participant’s (and Participant’s Beneficiary’s) rights under this Plan shall terminate.

ARTICLE VI — BENEFICIARY DESIGNATION

	6.1.	 	Beneficiary Designation. Each Participant shall have the right, at any time, to
designate one (1) or more persons or entities as Beneficiary (both primary as well as
secondary) to whom benefits under this Plan shall be paid in the event of Participant’s death
prior to complete distribution of the Participant’s vested Account balance. Each Beneficiary
designation shall be in a written form prescribed by the Committee and shall be effective only
when filed with the Committee during the Participant’s lifetime.
	 
	6.2.	 	Changing Beneficiary. Any Beneficiary designation may be changed by the filing of a
new Beneficiary designation with the Committee.
	 
	6.3.	 	No Beneficiary Designation. If any Participant fails to designate a Beneficiary in
the manner provided above, if the designation is void, or if the Beneficiary designated by a
deceased Participant dies before the Participant or before complete distribution of the
Participant’s benefits, the Participant’s Beneficiary shall be the Participant’s estate.
	 
	6.4.	 	Effect of Payment. Payment to the Beneficiary shall completely discharge the
Company’s obligations under this Plan.

ARTICLE VII — ADMINISTRATION

	7.1.	 	Committee; Duties. This Plan shall be administered by the Committee, which shall
consist of not less than three (3) persons appointed by the Board, except after a Change in
Control as provided in Section 7.5. The Committee shall have the authority to make, amend,
interpret and enforce all appropriate rules and regulations for the administration of the Plan
and decide or resolve any and all questions, including interpretations of the Plan, as may
arise in such administration. A majority vote of the Committee members shall control any
decision. Members of the Committee may be Participants under this Plan.
	 
	7.2.	 	Agents. The Committee may, from time to time, employ agents and delegate to them
such administrative duties as it sees fit, and may from time to time consult with counsel who
may be counsel to the Company.
	 
	7.3.	 	Binding Effect of Decisions. The decision or action of the Committee with respect
to any question arising out of or in connection with the administration, interpretation and
application of the Plan and the rules and regulations promulgated hereunder and with respect
to determining eligibility to participate in the Plan, whether, when and in what amount
benefits are payable under the Plan, and any factual determinations shall made in the
Committee’s sole discretion and shall be final, conclusive and binding upon all persons.
	 
	7.4.	 	Indemnity of Committee. The Company shall indemnify and hold harmless the members
of the Committee against any and all claims, loss, damage, expense or liability arising from
any action or failure to act with respect to this Plan on account of such member’s service on
the Committee, except

8

 

	 	 	in the case of gross negligence or willful misconduct.
	 
	7.5.	 	Election of Committee After Change in Control. After a Change in Control, vacancies
on the Committee shall be filled by majority vote of the remaining Committee members and
Committee members may be removed only by such a vote. If no Committee members remain, a new
Committee shall be elected by majority vote of the Participants in the Plan immediately
preceding such Change in control. No amendment shall be made to Article VII or other Plan
provisions regarding Committee authority with respect to the Plan without prior approval by
the Committee.

ARTICLE VIII — CLAIMS PROCEDURE

	8.1.	 	Claim. Any person or entity claiming a benefit, requesting an interpretation or
ruling under the Plan (hereinafter referred to as “Claimant”), or requesting information under
the Plan shall present the request in writing to the Committee, which shall respond in writing
as soon as practicable.
	 
	8.2.	 	Denial of Claim. If the claim or request is denied, the written notice of denial
shall state:

	 	a)	 	The reasons for denial, with specific reference to the Plan provisions on which
the denial is based;
	 
	 	b)	 	A description of any additional material or information required and an
explanation of why it is necessary; and
	 
	 	c)	 	An explanation of the Plan’s claim review procedure.

	8.3.	 	Review of Claim. Any Claimant whose claim or request is denied or who has not
received a response within sixty (60) days may request a review by notice given in writing to
the Committee within sixty (60) days following such denial or lack of response. The claim or
request shall be reviewed by the Committee.
	 
	8.4.	 	Final Decision. The decision on review shall normally be made within sixty (60) days
after the Committee’s receipt of claimant’s claim or request. If an extension of time is
required for a hearing or other special circumstances, the Claimant shall be notified and the
time limit shall be one hundred twenty (120) days. The decision shall be in writing and shall
state the reasons and the relevant Plan provisions. All decisions on review shall be made in
the Committee’s sole discretion and shall be final and binding on all parties.

ARTICLE IX — AMENDMENT AND TERMINATION OF PLAN

	9.1.	 	Amendment. The Board may at any time amend the Plan by written instrument, notice
of which is given to all Participants and to Beneficiaries receiving installment payments,
subject to the following; provided, that no amendment shall reduce the amount accrued in any
Account as of the date such notice of the amendment is given.
	 
	9.2.	 	Company’s Right to Terminate. The Board may at any time partially or completely
terminate the Plan, as it determines in its sole discretion.

	 	a)	 	Partial Termination. The Board may partially terminate the Plan by
instructing the Committee not to accept Deferral Commitments for future Deferral
Periods. If such a partial

9

 

	 	 	 	termination occurs, the Plan shall continue to operate and be effective with regard
to Deferral Commitments entered into prior to the effective date of such partial
termination.
	 
	 	b)	 	Complete Termination. The Board may completely terminate the Plan by
instructing the Committee not to accept Deferral Commitments for future Deferral
Periods, and by terminating all current Deferral Commitments. In the event of complete
termination, the Plan shall cease to operate and Company shall distribute each Account
to the appropriate Participant. Payment shall be made as a lump sum.

ARTICLE X — MISCELLANEOUS

	10.1.	 	Unfunded Plan. This plan is an unfunded plan maintained primarily to provide
deferred compensation benefits for a select group of “management or highly-compensated
employees” within the meaning of the Employee Retirement Income Security Act of 1974, as
amended (“ERISA”), and therefore is exempt from the provisions of Parts 2, 3 and 4 of Title I
of ERISA. Accordingly, the Board may take such actions as it, in its sole discretion, deems
appropriate if it is determined by the United States Department of Labor, a court of competent
jurisdiction, or an opinion of counsel that the Plan constitutes an employee pension benefit
plan within the meaning of Section 3 (2) of ERISA (as currently in effect or hereafter
amended) which is not so exempt.
	 
	10.2.	 	Unsecured General Creditor. Notwithstanding any other provision of this Plan,
Participants and Participants’ Beneficiary shall be unsecured general creditors, with no
secured or preferential rights to any assets of Company or any other party for payment of
benefits under this Plan. Any property held by Company for the purpose of generating the cash
flow for benefit payments shall remain its general, unpledged and unrestricted assets.
Company’s obligation under the Plan shall be an unfunded and unsecured promise to pay money in
the future.
	 
	10.3.	 	Trust Fund. Company shall be responsible for the payment of all benefits provided
under the Plan. At its discretion, Company may establish one (1) or more trusts, with such
trustees as the Board may approve, for the purpose of assisting in the payment of such
benefits. Although such a trust shall be irrevocable, its assets shall be held for payment of
all Company’s general creditors in the event of insolvency. To the extent any benefits
provided under the Plan are paid from any such trust, Company shall have no further obligation
to pay them. If not paid from the trust, such benefits shall remain the obligation of
Company.
	 
	10.4.	 	Nonassignability. Neither a Participant nor any other person shall have any right
to commute, sell, assign, transfer, pledge, anticipate, mortgage or otherwise encumber,
transfer, hypothecate or convey in advance of actual receipt the amounts, if any, payable
hereunder, or any part thereof, which are, and all rights to which are, expressly declared to
be unassignable and non-transferable. No part of the amounts payable shall, prior to actual
payment, be subject to seizure or sequestration for the payment of any debts, judgments,
alimony or separate maintenance owed by a Participant or any other person, nor be transferable
by operation of law in the event of a Participant’s or any other person’s bankruptcy or
insolvency.
	 
	10.5.	 	Not a Contract of Employment. This Plan shall not constitute a contract of
employment between Company and the Participant. Nothing in this Plan shall give a Participant
the right to be retained in the service of Company or to interfere with the right of the
Company to discipline or discharge a Participant at any time.
	 
	10.6.	 	Protective Provisions. A Participant shall cooperate with Company by furnishing
any and all

10

 

	 	 	information requested by Company in order to facilitate the payment of benefits hereunder
and by taking such action as may be requested by Company.
	 
	10.7.	 	Governing Law. The provisions of this Plan shall be construed and interpreted
according to the laws of the State of Georgia, except as preempted by federal law.
	 
	10.8.	 	Validity. If any provision of this Plan shall be held illegal or invalid for any
reason, said illegality or invalidity shall not affect the remaining parts hereof, but this
Plan shall be construed and enforced as if such illegal and invalid provision had never been
inserted herein.
	 
	10.9.	 	Notice. Any notice required or permitted under the Plan shall be sufficient if in
writing and hand delivered or sent by registered or certified mail. Such notice shall be
deemed given as of the date of delivery or, if delivery is made by mail, as of the date shown
on the postmark on the receipt for registration or certification. Mailed notice to the
Committee shall be directed to the company’s primary business address. Mailed notice to a
Participant or Beneficiary shall be directed to the individual’s last known address in
company’s records
	 
	10.10.	 	Successors. The provisions of this Plan shall bind and inure to the benefit of
Company and its successors and assigns. The term successors as used herein shall include any
corporate or other business entity which shall, whether by merger, consolidation, purchase or
otherwise acquire all or substantially all of the business and assets of Company, and
successors of any such corporation or other business entity.

	 	 	 	 	 
	 	OXFORD INDUSTRIES, INC.

 	 
	 	By:  	 	 
	 	 	Name:  	Thomas E. Campbell 	 
	 	 	Title:  	Vice President 	 
	 

11

 

EXHIBIT B

PRE-2005 OXFORD PLAN

SPECIAL RULES APPLICABLE TO 2005 COMPENSATION

     Notwithstanding any other provision of the Pre-2005 Oxford Plan to the contrary, the
provisions of this Exhibit B shall supersede all inconsistent provisions of the Pre-2005 Oxford
Plan with respect to amounts deferred in taxable years beginning after December 31, 2004 and before
January 1, 2006 (and earnings on such amounts). All other provisions of the Pre-2005 Oxford Plan
shall apply with respect to such deferrals to the extent not inconsistent with the provisions of
this Exhibit B or Section 409A of the Code, as determined by the Plan Administrator in its sole and
absolute discretion. This Exhibit B is intended to (a) satisfy the requirements of Section
409A(a)(2), (3) and (4) of the Code for deferrals made after December 31, 2004 and before January
1, 2006 and (b) not constitute a material modification of the Pre-2005 Oxford Plan with respect to
amounts deferred before January 1, 2005.

     1. Account(s). A separate bookkeeping account shall be established to account for
deferrals made in taxable years beginning after December 31, 2004 and before January 1, 2006 and
any earnings on such deferrals. The portion of any Account that was not fully vested on December
31, 2004 shall be treated as a deferral made in taxable years beginning after December 31, 2004.

     2. Participation. A Deferral Commitment shall only apply to defer a portion of
Compensation consisting of base salary, commissions and/or bonus compensation earned by a
Participant during the Deferral Period. The deadline for completion and submission of a Deferral
Commitment and Distribution Election Form is December 31, 2004.

     3. Change in Employment Status. The provisions of Section 3.6 of the Pre-2005 Oxford
Plan shall not apply.

     4. Hardship Distributions. The provisions of Sections 2.14 and 5.4 of the Pre-2005
Oxford Plan shall not apply, and Section 7.2(d) of the Plan shall apply as if incorporated in the
Pre-2005 Oxford Plan.

     5. Distribution of Retirement Account. In order for a termination of employment with
the Company to trigger a distribution, the termination of employment must qualify as a “separation
from service” within the meaning of Section 409A of the Code and the regulations thereunder.
Distribution upon termination of employment will be made in the form selected by the Participant,
unless the Participant terminates employment prior to Retirement, in which case the Retirement
Account shall be paid in the form of a lump sum payment, with no Committee discretion to pay in
another form. A distribution made as a result of the Participant’s separation from service
(whether prior to or upon Retirement) will commence in the first calendar month that is 6 months
from the date the Participant terminates employment. “Retirement” means the separation from
service with the Company of the Participant on or after attaining age 55 with at least 7 Years of
Service.

     6. In-Service Account. A Participant may revise an in-service distribution election
to change the time of distribution; provided, however, that (1) the revision will not take effect
until 12 months after the date it is made, (2) the revision must be made at least 12 months before
the in-service distribution otherwise would commence, and (3) the in-service distribution will be
deferred for at least 5 years from the date the in-service distribution would have commenced in the
absence of the revision.

12

 

     7. Death. If distribution is made as a result of the Participant’s death under
Section 5.3 of the Pre-2005 Oxford Plan, distribution will commence in the first month of the
calendar quarter immediately following the quarter in which his or her death occurred.

     8. Withdrawal with Penalty. The provisions of Section 5.5 of the Pre-2005 Oxford Plan
shall not apply.

     9. Delay of Payments Under Certain Circumstances. Section 7.2(e) of the Plan shall
apply as if incorporated in the Pre-2005 Oxford Plan.

13

 

     10. Amendment and Complete Termination. The provisions of Sections 9.1 and
9.2(b) of the Pre-2005 Oxford Plan shall not apply, and Section 10.12 of the Plan shall apply as if
incorporated in the Pre-2005 Oxford Plan.

14

 

EXHIBIT C

NONQUALIFIED DEFERRED COMPENSATION PLAN

SECTION 1

Definitions

1.1. Affiliate. “Affiliate” means any corporation, partnership, joint venture, association
or similar organization or entity that is required to be aggregated with the Company pursuant to
Code Sections 414(b), (c), or (m).

1.2. Code. “Code” means the Internal Revenue Code of 1986, as amended from time to time Any
reference to a section of the Code includes any comparable section or sections of any future
legislation that amends, supplements or supersedes that section.

1.3. Company. “Company” means Viewpoint International, Inc. located at 1071 Avenue of the
Americas, NY, NY 10018, employer tax identification number 13-3676108 Which Company has established
the Plan, as set forth herein

1.4. Compensation. “Compensation” means (select one option):

	 	 	 	 	 	 	 
	Option 1.	 	þ	 	Total taxable salary, bonuses and commissions paid to a Participant by the Employer (determined without regard to any amounts in the Participant’s Deferred Compensation
Account).
	 
	 	 	 	 	 	 
	Option 2.	 	o	 	Total taxable salary and commissions of the Participant paid or accrued by the Employer, but not including the value of any bonuses, stock
options, stock appreciation rights (determined without regard to any amounts in the Participant’s Deferred Compensation Account).
	 
	 	 	 	 	 	 
	Option 3.

	 	o
	 	Other	 	 
	 

	 	 	 	 	 	 
	 
	 	 	 	 	 	 
	 	 	 	 	 
	 
	 	 	 	 	 	 
	 	 	 	 	 
	 
	 	 	 	 	 	 
	 	 	 	 	 

1.5. Deferred Compensation Account. “Deferred Compensation Account” means the book-keeping
account maintained under the Plan in the Participant’s name to reflect amounts deferred under the
Plan pursuant to Section 3 (as adjusted under Section 4) and (if elected by the Company) any
Employer Discretionary Contributions made on behalf of the Participant (as adjusted under Section
4)

1.6. Deferral Election. “Deferral Election” means a written notice filed by the Participant
with the Employer specifying the Compensation or bonus to be deferred by the Participant.

1.7. Distribution Date. “Distribution Date” means the date a Participant terminates
employment or association with the Employers for whatever reason, unless such termination of
employment is for Good Cause.

1.8. Early Retirement Date. “Early Retirement Date” means (select one option):

	 	 	 	o The date the Participant attains                      years of age.
	 
	 	 	 	þ The date the Participant attains 55 years of age and has been employed by the
Company or its Affiliates for at least 10 years.

1.9. Effective Date. “Effective Date” means July 20, 2001.

1.10. Employee. “Employee” means an employee of an Employer who meets the eligibility
criteria set forth in Subsection 3.1 of the Plan and who is a member of a select group of
management or highly compensated employees as defined under ERISA or the regulations thereunder.

1

 

1.11. Employer. “Employer” means, individually, the Company and each Affiliate of the
Company that adopts the Plan in accordance with Subsection 7.1. The Company and any Affiliates that
adopt the Plan are sometimes collectively referred to herein as the “Employers.”

1.12. ERISA. “ERISA” means the Employee Retirement Income Security Act of 1974, as amended
from time to time. Any reference to a section of ERISA includes any comparable section or sections
of any future legislation that amends, supplements or supersedes that section.

1.13. Excess Contributions. “Excess Contributions” means contributions determined to be
excess contributions or excess deferrals (as such terms are defined in the regulations under
Section 401(k) of the Code) for the Plan Year under a plan maintained by an Employer that is
qualified under Sections 401(a) and 401(k) of the Code.

1.14. Independent Contractor. “Independent Contractor” means an individual who is not a
common-law employee of an Employer but who receives payments from the Employer for services
rendered.

1.15. Normal Retirement Date. “Normal Retirement Date” means (select one option):

	 	 	 	o The date the Participant attains                      years of age.
	 
	 	 	 	þ The date the Participant attains 65 years of age and has been employed by the
Company or its Affiliates for at least 10 years.

1.16. Participant. “Participant” means an Employee or Independent Contractor who meets the
eligibility criteria set forth in Subsection 3.1 and who has made a Deferral Election in accordance
with the terms of the Plan.

1.17. Plan. “Plan” means the provisions of the Plan, as set forth herein, including the
variable provisions selected and agreed to by the Company.

1.18. Plan Administrator. The “Plan Administrator” means (select one option):

	 	 	 	 	 
	o	 	The Company.
	 
	 	 	 	 
	o	 	A committee of at least                      members appointed by the Company
	 
	 	 	 	 
	þ	 	The C.F.O. (insert title) of the Company.

	 	 	 	 	 
	  o

	 	Other	 	 
	 

	 	 	 	 

1.19. Plan Year. “Plan Year” means the calendar year. However, if the Effective Date of the
Plan is other than January 1 of a year, the initial Plan Year shall be a short Plan Year, beginning
on the Effective Date and ending on the following December 31.

1.20. Unforeseeable Financial Emergency. “Unforeseeable Financial Emergency” means a severe
financial hardship of the Participant resulting from:

	 	(a)	 	A sudden and unexpected illness or accident of the Participant or of a dependent of the
Participant;
	 
	 	(b)	 	Loss of the Participant’s principal residence due to casualty; or
	 
	 	(c)	 	Such other similar extraordinary and unforeseeable circumstances resulting from events
beyond the control of the Participant.

Whether a Participant has an Unforeseeable Financial Emergency shall be determined in the sole
discretion of the Plan Administrator.

1.21. Valuation Date. “Valuation Date” means (select one option):

2

 

	 	 	þ Any business day.
	 
	 	 	o The last day of any calendar month.
	 
	 	 	o The last day of any calendar quarter.
	 
	 	 	o The last day of the Plan Year.

	 	 	 	 	 
	 	   o

	 Other	 
	 

	 	 	 	 

1.22. Other Definitions. In addition to the terms defined in this Section 1, other terms
are defined when first used in later Sections of this Plan.

SECTION 2

Purpose and Administration

2.1. Purpose. The Company has established the Plan primarily for the purpose of providing
deferred compensation to a select group of management or highly compensated employees of the
Employers. The Plan is intended to be a top-hat plan described in Section 201(2) of ERISA. If
elected by the Company under Subsection 3.1 of the Plan, Independent Contractors also may
participate in the Plan. The Company intends that the Plan (and each Trust under the Plan (as
described in Subsection 6.1)) shall be treated as unfunded for tax purposes and for purposes of
Title I of ERISA. An Employer’s obligations hereunder, if any, to a Participant (or to a
Participant’s beneficiary) shall be unsecured and shall be a mere promise by the Employer to make
payments hereunder in the future. A Participant (or the Participant’s beneficiary) shall be treated
as a general unsecured creditor of the Employer.

2.2. Administration. The Plan shall be administered by the Plan Administrator. The Plan
Administrator shall serve at the pleasure of the Company’s Board of Directors and may be removed by
such Board, with or without cause. The Plan Administrator may resign upon prior written notice to
the Company’s Board of Directors.

The Plan Administrator shall have the powers, rights, and duties set forth in the Plan and shall
have the power, in the Plan Administrator’s sole and absolute discretion, to determine all
questions arising under the Plan, including the determination of the rights of all persons with
respect to the Plan and to interpret the provisions of the Plan and remedy any ambiguities,
inconsistencies, or omissions Any decisions of the Plan Administrator shall be final and binding on
ail persons with respect to the Plan and the benefits provided under’ the Plan. The Plan
Administrator may delegate the Plan Administrator’s authority under the Plan to one or more
officers or directors of the Company; provided, however, that (a) such delegation must be in
writing, and (b) the officers or directors of the Company to whom the Plan Administrator is
delegating authority must accept such delegation in writing.

If a Participant is serving as the Plan Administrator (either individually or as a member of a
committee), the Participant may not decide or determine any matter or question concerning such
Participant’s benefits under the Plan that the Participant would not have the right to decide or
determine if the Participant were not serving as the Plan Administrator

3

 

SECTION 3

 Eligibility, Participation, Deferral Elections,

and Employer Contributions

3.1. Eligibility and Participation, Subject to the conditions and limitations of the Plan,
the following persons are eligible to participate in the Plan (select and complete option(s)):

	 	 	 
	þ

	 	All Employees with a rank of Manager (insert title) or above and with total earnings of at least $85,000 per Plan Year
	 
	 	 
	o

	 	The following Employees of the Employers:
	 
	 	 
	 

	 	 
	 
	 	 
	 

	 	 
	 
	 	 
	 

	 	 
	 

	 	(Attach a separate sheet if necessary)
	 
	 	 
	o

	 	The following Independent Contractors:
	 
	 	 
	 

	 	 
	 
	 	 
	 

	 	 
	 
	 	 
	 

	 	 
	 

	 	(Attach a separate sheet if necessary)

Any individuals specified above by an Employer may be changed by action of the Employer An Employee
or Independent Contractor shall become a Participant in the Plan upon the execution and filing with
the Plan Administrator of a written election to defer a portion of the Employee’s or Independent
Contractor’s Compensation. A Participant shall remain a Participant until the entire balance of the
Participant’s Deferred Compensation Account has been distributed.

3.2. Rules for Deferral Elections. Any person identified in Subsection 3.1 may make a
Deferral Election to defer receipt of Compensation he or she otherwise would be entitled to receive
for a Plan Year in accordance with the rules set forth below:

	 	(a)	 	All Deferral Elections must be made in writing on the form prescribed by the Plan
Administrator and will be effective only when filed with the Plan Administrator no later
than the date specified by the Plan Administrator. In no event may a Deferral Election be
made later than the last day of the Plan Year preceding the Plan Year in which the amount
being deferred would otherwise be made available to the Participant. However, in the case
of a Participant’s initial year of employment or association with an Employer, the
Participant may make a Deferral Election with respect to compensation for services to be
performed subsequent to such Deferral Election, provided such election is made no later
than 30 days after the date the Participant first becomes eligible for the Plan.
Furthermore, in the case of a short initial Plan Year, each Participant may make a Deferral
Election with respect to compensation for services to be performed subsequent to such
Deferral Election, provided such election is made no later than 30 days after the Effective
Date.
	 
	 	(b)	 	With respect to Plan Years following the Participant’s initial Plan Year of
participation in the Plan, failure to complete a subsequent Deferral Election shall
constitute a waiver of the Participant’s right to elect a different amount of Compensation
to be deferred for each such Plan Year and shall be considered an affirmation and
ratification to continue the Participant’s existing Deferral Election. However, a
Participant may, prior to the beginning of any Plan Year, elect to increase or decrease the
amount of Compensation to be deferred for the next following Plan Year by filing another
Deferral Election with the Plan Administrator in accordance with paragraph (a) above.
	 
	 	(c)	 	A Deferral Election in effect for a Plan Year may not be modified during the Plan Year,
except that a Participant may terminate the Participant’s Deferral Election during a Plan
Year in the event of an Unforeseeable Financial Emergency.

4

 

3.3. Amounts Deferred. (select one option):

	 	 	 	Option 1. þ Deferral of a Percentage of Compensation plus Bonus.
	 
	 	 	 	Commencing on the Effective Date, a Participant may elect to defer (a) up to 100% of the
Participant’s Compensation for a Plan Year and (b) up to 100% of the Participant’s bonus for a
Plan Year. The amount of Compensation and bonus deferred by a Participant shall be credited to
the Participant’s Deferred Compensation Account as of the Valuation Date coincident with or
immediately following the date such Compensation and bonus would, but for the Participant’s
Deferral Election, be payable to the Participant.
	 
	 	 	 	Option 2. o Deferral of Bonus Only.
	 
	 	 	 	Commencing on the Effective Date, a Participant may elect to defer up to   % of any
bonus awarded to the Participant during a Plan Year. The amount of bonus deferred by a
Participant shall be credited to the Participant’s Deferred Compensation Account as of the
Valuation Date coincident with or immediately following such the date such bonus would, but for
the Participant’s Deferral Election, be payable to the Participant.
	 
	 	 	 	Option 3. þ Deferral of Excess Contributions
	 
	 	 	 	Commencing on the Effective Date, a Participant may elect to defer an amount equal to the Excess
Contributions payable to the Participant during a Plan Year. Such amount shall be credited to
the Participant’s Deferred Compensation Account as of the Valuation Date coincident with or
immediately following the date such amount would, but for the Participant’s Deferral Election,
be payable to the Participant.

3.4 Employer Discretionary Contributions. If selected by the Company below, an Employer
may, in its sole discretion, credit to the Deferred Compensation Account of any Participant
employed by that Employer an amount determined by the Employer in its sole discretion (an “Employer
Discretionary Contribution”) for a Plan Year. Any Employer Discretionary Contribution for a Plan
Year will be credited to a Participant’s Deferred Compensation Account as of the Valuation Date
specified by the Employer.

(select one of the following options)

	 	 	 	o No Employer Discretionary Contributions will be made under the Plan..
	 
	 	 	 	þ Employer Discretionary Contributions may be made under the Plan for a Plan Year as
determined by each Employer in its sole discretion.

5

 

SECTION 4

Deferred Compensation Accounts

4.1. Deferred Compensation Accounts. All amounts deferred pursuant to one or more Deferral
Elections under the Plan and any Employer Discretionary Contributions shall be credited to a
Participant’s Deferred Compensation Account and shall be adjusted under Subsection 4.2

4.2. Deferral Account Adjustments and Investment Options. As of each Valuation Date, the
Plan Administrator shall adjust amounts in a Participant’s Deferred Compensation Account to reflect
earnings (or losses) in the Investment Options (as defined in Subsection 4.4) attributable to the
Participant’s Deferred Compensation Account Earnings (or losses) on amounts in a Participant’s
Deferred Compensation Account shall accrue commencing on the date the Deferred Compensation Account
first has a positive balance and shall continue to accrue until the entire balance in the
Participant’s Deferred Compensation Account has been distributed. Earnings (or losses) shall be
credited to a Participant’s Deferred Compensation Account based on the realized rate of return (net
of any expenses and taxes paid from the Trust) on the Investment Options attributable to the
Participant’s Deferred Compensation Account.

4.3. Vesting. A Participant shall be fully vested in the amounts in the Participant’s
Deferred Compensation Account attributable to the Participant’s Deferral Elections. If Employer
Discretionary Contributions are made under the Plan, a Participant shall be vested in the amount in
the Participant’s Deferred Compensation Account attributable to Employer Discretionary
Contributions in accordance with the following (select Options 1, 2, or 3 and, if desired, Option
4. and/or Option 5):

Option 1. þ Five Year Vesting Schedule

Vesting for Participants will be determined by (select one):

	 	 	 	þ Years of Service with the Employer.
	 
	 	 	 	o Years of Participation in this Plan.

Nonforfeitable Percentage

	 	 	 	 	 
	Less than 5 years
	 	 	0	%
	5 or more years
	 	 	100	%

6

 

Option 2 o Seven Year Graded Vesting Schedule

Vesting for Participants will be determined by (select one):

	 	 	 	o Years of Service with the Employer.
	 
	 	 	 	o Years of Participation in this Plan.

Nonforfeitable Percentage

	 	 	 	 	 
	Less than 3 years
	 	 	0	%
	3 years
	 	 	20	%
	4 years
	 	 	40	%
	5 years
	 	 	60	%
	6 years
	 	 	80	%
	7 years
	 	 	100	%

	 	 	 	 	 
	Option 3.

	 	o
	 	Other vesting schedule as described below:
	 
	 	 	 	 
	 

	 	 	 	 
	 
	 	 	 	 
	 

	 	 	 	 
	 
	 	 	 	 
	 

	 	 	 	 
	 
	 	 	 	 
	Option 4.

	 	o
	 	Notwithstanding the foregoing vesting schedule, the balance in a Participant’s Deferred Compensation
Account attributable to Employer Discretionary Contributions will be forfeited if the
Participant’s employment or association with the Employer is terminated for Good Cause.
	 
	 	 	 	 
	Option 5

	 	o
	 	Notwithstanding the foregoing vesting schedule, the entire balance in a Participant’s Deferred
Compensation Account attributable to Employer Discretionary Contributions will be fully vested
upon the Participant’s Early Retirement Date.

For the purpose of determining a Participant’s vested benefit with respect to Employer
Discretionary Contributions, a “Year of Service” means each twelve-month period of employment or
association with the Company and the Affiliates, and a “Year of Participation” means each
twelve-month period of active participation in the Plan. Notwithstanding the foregoing, a
Participant shall be fully vested in the entire balance in the Participant’s Deferred Compensation
Account upon the Participant’s Normal Retirement Date, death or becoming disabled (as provided in
Subsection 5.2 below), provided the date on which the Participant dies or becomes disabled occurs
while the Participant is actively employed by or associated with the Employers. The portion of a
Participant’s Deferred Compensation Account in which the Participant is not fully vested shall be
forfeited to the Employer by the Participant.

If elected by the Company under Option 4. above, notwithstanding the vesting schedule selected in
Option 1., 2., or 3. above, the balance in a Participant’s Deferred Compensation Account
attributable to Employer Discretionary Contributions will be forfeited (and neither the Participant
nor the Participant’s beneficiaries will have any rights thereto) if the Participant’s employment
with the Employer is terminated for Good Cause. “Good Cause” means the Participant’s gross
negligence, fraud, dishonesty, or willful violation of any law or significant policy of the
Employer that is committed in connection with the Participant’s employment by or association with
the Employer Whether a Participant has been terminated for Good Cause shall be determined by the
Plan Administrator

4.4 Investment Options. The Company shall, from time to time and in its sole discretion,
select one or more investment vehicles (“Investment Options”) to be made available as the measuring
standards for crediting earnings or losses to each participant’s Deferred Compensation Account A
Participant may select from such Investment Options in a manner established by the Company, the
investment vehicle or vehicles to apply to his or her accounts and may change such selections, all
in accordance with such rules as the Company may establish. Notwithstanding the foregoing, the
Committee may change the method for crediting earnings or losses to each participant’s accounts as
described above by written notice to each Participant (including former Participants who then have
a Deferred Compensation Account which would be affected by such change), which notice shall specify
the new method for crediting earnings or losses to be used under this section, the effective date
of such change and the Deferred Compensation Accounts to which such new method shall apply

7

 

SECTION 5

Payment of Benefits

5.1. Time and Method of Payment. Payment of the vested portion of a Participant’s Deferred
Compensation Account shall be made as soon as practicable following the Valuation Date coincident
with or next following the Participant’s Distribution Date; provided, however, that if the Company
has elected a daily Valuation Date, such payment will be made as soon as practicable following the
last business day of the month in which the Participant’s Distribution Date occurs. Payment of the
vested portion of a Participant’s Deferred Compensation Account shall be made as follows (select
one option):

	 	 	 	 	 
	Option 1.

	 	o
	 	A single, lump sum payment.
	 
	 	 	 	 
	Option 2.

	 	o
	 	Substantially equal monthly installment payments for        months.
	 
	 	 	 	 
	Option 3.

	 	þ
	 	Substantially equal monthly installment payments for 60 months with a one-time option to receive a lump sum payment. The Participant may elect to receive a
single, lump sum payment in lieu of installment payments. Such election must be made by filing a written election with the Plan Administrator at least 30 days prior to the time
installment payments would otherwise begin, and such election is subject to approval by the Employer of the Participant

	5.2.	 	Payment Upon Disability. In the event a Participant becomes disabled (as defined
below) while the Participant is employed by or associated with an Employer, payment of the
Participant’s Deferred Compensation Account shall be made (or shall commence) as soon as
practicable after the Valuation Date coincident with or next following the date on which the
Plan Administrator determines that the Participant is disabled. For purposes of this
Subsection 5.2, a Participant shall be considered disabled if the Participant is unable to
engage in any substantially gainful activity by reason of any medically determined physical or
mental impairment that can be expected to result in death or that has lasted or can be
expected to last for a continuous period of not less than twelve months. Whether a Participant
is disabled for purposes of the Plan shall be determined by the Plan Administrator, and in
making such determination, the Plan Administrator may rely on the opinion of a physician (or
physicians) selected by the Plan Administrator for such purpose

5.3. Payment Upon Death of a Participant. A Participant’s Deferred Compensation Account
shall be paid to the Participant’s beneficiary (designated in accordance with Subsection 5.4) in a
single lump sum as soon as practicable following the Valuation Date coincident with or next
following the Participant’s death.

5.4. Beneficiary. If a Participant is married on the date of the Participant’s death, the
Participant’s beneficiary shall be the Participant’s spouse, unless the Participant names a
beneficiary or beneficiaries (other than the Participant’s spouse) to receive the balance of the
Participant’s Deferred Compensation Account in the event of the Participant’s death prior to the
payment of the Participant’s entire Deferred Compensation Account. To be effective, any beneficiary
designation must be filed in writing with the Plan Administrator in accordance with rules and
procedures adopted by the Plan Administrator for that purpose. A Participant may revoke an existing
beneficiary designation by filing another written beneficiary designation with the Plan
Administrator. The latest beneficiary designation received by the Plan Administrator shall be
controlling. If no beneficiary is named by a Participant, or if the Participant survives all of the
Participant’s named beneficiaries and does not designate another beneficiary, the Participant’s
Deferred Compensation Account shall be paid in the following order of precedence:

	 	(a)	 	The Participant’s spouse;
	 
	 	(b)	 	The Participant’s children (including adopted children) per stripes; or
	 
	 	(c)	 	The Participant’s estate.

8

 

5.5. Unforeseeable Financial Emergency. If the Plan Administrator determines that a
Participant has incurred an Unforeseeable Financial Emergency, the Participant may receive in cash
the portion of the balance of the Participant’s Deferred Compensation Account needed to satisfy the
Unforeseeable Financial Emergency, but only if the Unforeseeable Financial Emergency may not be
relieved (a) through reimbursement or compensation by insurance or otherwise or (b) by liquidation
of the Participant’s assets to the extent the liquidation of such assets would not itself cause
severe financial hardship. A payment on account of an Unforeseeable Financial Emergency shall not
be in excess of the amount needed to relieve such Unforeseeable Financial Emergency and shall be
made as soon as practicable following the date on which the Plan Administrator approves such
payment.

5.6. Withholding of Taxes. In connection with the Plan, the Employers shall withhold any
applicable Federal, state or local income tax and any employment taxes, including Social Security
taxes, at such time and in such amounts as is necessary to comply with applicable laws and
regulations.

SECTION 6

Miscellaneous

6.1. Funding. Each Employer under the Plan shall establish and maintain one or more trusts
(individually, a “Trust”) to hold assets to be used for payment of benefits under the Plan. The
assets of the Trust with respect to benefits payable to the Participants employed by or associated
with an Employer shall remain the assets of such Employer subject to the claims of its general
creditors. Any payments by a Trust of benefits provided to a Participant under the Plan shall be
considered payment by the applicable Employer and shall discharge such Employer from any further
liability under the Plan for such payments.

6.2. Rights. Establishment of the Plan shall not be construed to give any Employee or
Independent Contractor the right to be retained by the Employers or to any benefits not
specifically provided by the Plan.

6.3. Interests Not Transferable. Except as to withholding of any tax under the laws of the
United States or any state or locality and the provisions of Subsection 5.4, no benefit payable at
any time under the Plan shall be subject in any manner to anticipation, alienation, sale, transfer,
assignment, pledge, or any other encumbrance of any kind or to any attachment, garnishment, or
other legal process of any kind. Any attempt by a person (including a Participant or a
Participant’s beneficiary) to anticipate, alienate, sell, transfer, assign, pledge, or otherwise
encumber any benefits under the Plan, whether currently or thereafter payable, shall be void. If
any person shall attempt to, or shall alienate, sell, transfer, assign, pledge or otherwise
encumber such person’s benefits under the Plan, or if by any reason of such person’s bankruptcy or
other event happening at any time, such benefits would devolve upon any other person or would not
be enjoyed by the person entitled thereto under the Plan, then the Plan Administrator, in the Plan
Administrator’s sole discretion, may terminate the interest in any such benefits of the person
otherwise entitled thereto under the Plan and may hold or apply such benefits in such manner as the
Plan Administrator may deem proper.

6.4. Forfeitures and Unclaimed Amounts. Unclaimed amounts shall consist of the amounts in
the Deferred Compensation Account of a Participant that cannot be distributed because of the Plan
Administrator’s inability, after a reasonable search, to locate a Participant or the Participant’s
beneficiary, as applicable, within a period of two years after the Distribution Date upon which the
payment of benefits became due. Unclaimed amounts shall be forfeited at the end of such two-year
period. These forfeitures will reduce the obligations of the Employers, if any, under the Plan.
After an unclaimed amount has been forfeited, the Participant or beneficiary, as applicable, shall
have no further right to amounts in the Participant’s Deferred Compensation Account.

6.5. Controlling Law. The law of the state New Hampshire shall be controlling in all
matters relating to the Plan to the extent not preempted by Federal law.

6.6. Number. Words in the plural shall include the singular, and the singular shall include
the plural.

6.7. Action by the Employers. Except as otherwise specifically provided herein, any action
required of or permitted to be taken by an Employer under the Plan shall be by resolution of its
Board of Directors or by resolution of a duly authorized committee of its Board of Directors or by
action of a person or persons authorized by resolution of such Board of Directors or such
committee.

9

 

6.8. Offset for Obligations to Employer. If, at such time as a Participant or a
Participant’s beneficiary becomes entitled to benefit payments hereunder, the Participant has any
debt, obligation or other liability representing an amount owing to an Employer or an Affiliate of
the Employer, and if such debt, obligation, or other liability is due and owing at the time benefit
payments are payable hereunder, the Employer may offset the amount owing it or an Affiliate against
the amount of benefits otherwise distributable hereunder.

6.9. No Fiduciary Relationship. Nothing contained in this Plan, and no action taken
pursuant to its provisions by either the Employers or the Participants shall create, or be
construed to create a fiduciary relationship between the Employer and the Participant, a designated
beneficiary, other beneficiaries of the Participant, or any other person.

6.10. Claims Procedures. Any person (hereinafter referred to as a “Claimant”) who believes
that he or she is being denied a benefit to which he or she may be entitled under the Plan may file
a written request for such benefit with the Plan Administrator. Such written request must set forth
the Claimant’s claim and must be addressed to the Plan Administrator, at the Company’s principal
place of business. Upon receipt of a claim, the Plan Administrator shall advise the Claimant that a
reply will be forthcoming within ninety days and shall deliver a reply within ninety days. The Plan
Administrator may, however, extend the reply period for an additional ninety days for reasonable
cause. If the claim is denied in whole or in part, the Plan Administrator shall issue a written
determination, using language calculated to be understood by the Claimant, setting forth:

	 	(a)	 	The specific reason or reasons for such denial;
	 
	 	(b)	 	The specific reference to pertinent provisions of the Plan upon which such denial is
based;
	 
	 	(c)	 	A description of any additional material or information necessary for the Claimant to
perfect the Claimant’s claim and an explanation why such material or such information is
necessary; and
	 
	 	(d)	 	Appropriate information as to the steps to be taken if the Claimant wishes to submit
the claim for review, and the time limits for requesting such a review.

Within sixty days after’ the receipt by the Claimant of the written determination described above,
the Claimant may request in writing, that the Plan Administrator review the Plan Administrator’s
determination. The request must be addressed to the Plan Administrator, at the Company’s principal
place of business. The Claimant or the Claimant’s duly authorized representative may, but need not,
review the pertinent documents and submit issues and comments in writing for consideration by the
Plan Administrator. If the Claimant does not request a review of the Plan Administrator’s
determination within such sixty day-period, the Claimant shall be barred and estopped from
challenging the Plan Administrator’s determination. “Within sixty days after the Plan
Administrator’s receipt of a request for review, the Plan Administrator will review the
determination. After considering all materials presented by the Claimant, the Plan Administrator
will render a written determination, written in a manner calculated to be understood by the
Claimant setting forth the specific reasons for the decision and containing specific references to
the pertinent provisions of the Plan on which the decision is based. If special circumstances
require that the sixty day time period be extended, the Plan Administrator will so notify the
Claimant and will render the decision as soon as practicable, but no later than one hundred twenty
days after receipt of the request for review.

	6.11.	 	Notice. Any notice required or permitted to be given under the provisions of the
Plan shall be in writing, and shall be signed by the party giving or making the same. If such
notice, consent or demand is mailed to a party hereto, it shall be sent by United States
certified mail, postage prepaid, addressed to such party’s last known address as shown on the
records of the Employers. Notices to the Plan Administrator should be sent in care of the
Company at the Company’s principal place of business. The date of such mailing shall be deemed
the date of notice. Either party may change the address to which notice is to be sent by
giving notice of the change of address in the manner set forth above.

10

 

SECTION 7

Employer Participation

7.1. Adoption of Plan. Any Affiliate of the Company may, with the approval of the Company,
adopt the Plan by filing with the Company a resolution of its Board of Directors to that effect.

7.2. Withdrawal from the Plan by Employer. Any Employer shall have the right, at any time,
upon the approval of, and under such conditions as may be provided by the Plan Administrator, to
withdraw from the Plan by delivering to the Plan Administrator written notice of its election so to
withdraw. Upon receipt of such notice by the Plan Administrator, the portion of the Deferred
Compensation Account of Participants and beneficiaries attributable to amounts deferred while the
Participants were employed by or associated with such withdrawing Employer shall be distributed
from the Trust at the direction of the Plan Administrator in cash at such time or times as the Plan
Administrator in the Plan Administrator’s sole discretion, may deem to be in the best interest of
such Participants and their beneficiaries. To the extent the amounts held in the Trust for the
benefit of such Participants and beneficiaries are not sufficient to satisfy the Employer’s
obligation to such Participants and their beneficiaries accrued on account of their employment with
the Employer, the remaining amount necessary to satisfy such obligation shall be an obligation of
the Employer, and the other Employers shall have no further obligation to such Participants and
beneficiaries with respect to such amounts.

SECTION 8

Amendment and Termination

The Company intends the Plan to be permanent, but reserves the right at any time to modify, amend
or terminate the Plan; provided however, that except as provided below, any amendment or
termination of the Plan shall not reduce or eliminate any balance in a Participant’s Deferred
Compensation Account accrued through the date of such amendment or termination. Upon termination of
the Plan, the Company may provide that notwithstanding the Participant’s Distribution Date, all
Deferred Compensation Account balances will be distributed on a date selected by the Company.

SECTION 9

Change of Control

9.1. Overriding Provisions Applicable During a Restricted Period. The following provisions
of this Section 9 will become effective on a Restricted Date as the result of a Change of Control
and will remain in effect during the Restricted Period beginning on that date until the following
related Unrestricted Date, and during the Restricted Period, will supersede any other provisions of
the Plan to the extent necessary to eliminate any inconsistencies between the provisions of this
Section 9 and any other provisions of the Plan, including any supplements thereto.

9.2. Suspension of Part or All of the Overriding Provisions. If a majority of the members
of the Entire Board are Continuing Directors (provided such majority is equal to the same number as
constituted a majority of the Entire Board immediately prior to the Change of Control), by the
affirmative vote of a majority of the Entire Board and a majority of those members of the Entire
Board who are Continuing Directors, all or a designated portion or portions of the following
provisions of this Section 9 may be declared not applicable as to the specified transaction or
event. No portion of the provisions of this Section 9 will apply to any transaction or event to the
extent such portion is inconsistent with the requirements of applicable law.

9.3. Definitions. For purposes of this Section 9, the definitions set forth in Paragraphs
(a) through (k) below will apply. Definitions set forth elsewhere in the Plan also will apply to
the provisions set forth in this Section 9, except that where a definition set forth elsewhere in
the Plan and a definition set forth in this Subsection conflict, the definition set forth in this
Subsection will govern.

	 	(a)	 	“Acquiring Person” will mean any Person, who or which, together with all Affiliates and
Associates of such Person, is the Beneficial Owner of shares of common stock of the Company
constituting more than 20 percent of the common stock then outstanding.

11

 

	 	(b)	 	“Affiliate” and “Associate” will have the meaning ascribed to such terms in Rule 12b-2
of the General Rules and Regulations under the Securities Exchange Act of 1934 (the “Act”).
	 
	 	(c)	 	“Beneficial Owner” will have the meaning ascribed to such term in Rule 13d-3 of the
Act.
	 
	 	(d)	 	“Board of Directors” will mean the Board of Directors of the Company.
	 
	 	(e)	 	A “Change of Control” will be deemed to occur (i) upon any Person becoming an Acquiring
Person if the Board of Directors has not recommended that stockholders of the Company
tender or otherwise sell their common stock to such Acquiring Person; (ii) upon the
approval by the stockholders of the Company of a reorganization, merger or consolidation,
in each case, with respect to which persons who were stockholders of the Company
immediately prior to such reorganization, merger or consolidation, do not, immediately
thereafter, own more than 50 percent of the combined voting power entitled to vote
generally in the election of directors of the reorganized, consolidated or merged Company’s
then outstanding securities; or (iii) upon a liquidation or dissolution of the Company or
the sale of all or substantially all of the Company’s assets.
	 
	 	(f)	 	“Continuing Director” will mean:

	 	(i)	 	any member of the Board of Directors immediately prior to a Change of Control, or
	 
	 	(ii)	 	any successor of a Continuing Director who is recommended or elected to succeed
such Continuing Director by a majority of the Continuing Directors then in office and is
neither an Acquiring Person, an Affiliate of an Acquiring Person, nor a representative
or nominee of an Acquiring Person or of any such Affiliate while such person is a member
of the Board of Directors.

Notwithstanding the foregoing, a successor will not be deemed to be a Continuing
Director unless, immediately prior to his or her appointment or election, a majority of the
members of the Entire Board were Continuing Directors (and unless such majority is equal to
the same number as constituted a majority of the Entire Board immediately prior to the Change
of Control).

	 	(g)	 	“Person” will mean any individual, firm, corporation or other entity, and will include
any “group” as that term is used in Rule 13d-5(b) of the Act.
	 
	 	(h)	 	“Restricted Date” will mean the date on which a Change of Control occurs.
	 
	 	(i)	 	“Restricted Period” will mean the period beginning on a Restricted Date and ending on
the fifth anniversary of such Restricted Date.
	 
	 	(j)	 	“Unrestricted Date” will mean the last day of a Restricted Period.
	 
	 	(k)	 	“Entire Board” will mean the total number of members of the Board of Directors that
there would be if there were no vacancies on such Board.

9.4. Benefits Vested on Restricted Date. Effective on a Restricted Date, the balances in
the Deferred Compensation Accounts (including any contributions and investment earnings after that
date) of each Participant who is a Participant in the Plan on that date will become fully vested
and nonforfeitable.

9.5. Prohibition Against Amendment. During the Restricted Period, the provisions of this
Section 9 may not be amended or deleted and may not be superseded by any other provision of the
Plan (including the provisions of any exhibit or supplement thereto).

IN WITNESS WHEREOF, the Company has caused this Plan to be executed by its duly authorized officers
on this 23 day of July, 2001.

	 	 	 	 	 	 	 	 	 	 	 
	 	 	 	 	 	 	Viewpoint International, Inc.	 	 
	 

	 	 	 	 	 	 	 	(Name of Company)	 	 
	 
	 	 	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	By:	 	 	 	 
	 

	 	 	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	Its:	 	 	 	 
	ATTEST:

	 	 

	 	 	 	 	 	 	 	 
	Its:
	 	 	 	 	 	 	 	 	 	 

12

 

AMENDMENT TO THE

VIEWPOINT INTERNATIONAL, INC.

NONQUALIFIED DEFERRED COMPENSATION PLAN

     THIS AMENDMENT to the Viewpoint International, Inc. Nonqualified Deferred Compensation Plan is
adopted by Viewpoint International, Inc. (the “Company”), effective as of the date set forth
herein.

W I T N E S S E T H:

     WHEREAS, the Company maintains the Viewpoint International, Inc. Nonqualified Deferred
Compensation Plan (the “Plan”), and such Plan is currently in effect; and

     WHEREAS, the Company wishes to amend the Plan as permitted by Section 8 of the Plan.

     NOW, THEREFORE, the Company hereby amends the Plan as follows:

     1. Appendix A shall be added to the Plan in the form attached hereto.

     2. This amendment shall be effective immediately upon execution.

     IN WITNESS WHEREOF, the undersigned has adopted this Amendment effective as of the dates
indicated above.

	 	 	 	 	 	 	 	 	 
	 	 	 	 	 	VIEWPOINT INTERNATIONAL, INC.
	 
	 	 	 	 	 	 	 	 
	Date:

	 	 	 	     
	 	By	 	 
	 

	 	 
	 	 	 	 	 	 
	 

	 	 	 	 	 	Name	 	 
	 

	 	 	 	 	 	 	 	 
	 

	 	 	 	 	 	Title	 	 

 

 

APPENDIX A

SPECIAL RULES APPLICABLE TO 2003 SPECIAL CLOSING BONUSES

A1. Exclusion of Certain Bonuses. Notwithstanding any other provision of the plan to the
contrary, Compensation as defined in Section 1.4 of the Plan shall not include any bonus (a
“Closing Bonus”) payable to a Participant contingent on the consummation of the sale of the Company
pursuant to that certain Stock Purchase Agreement dated as of April 26, 2003 by and among the
Oxford Industries, Inc., the Company, and the stockholders of the Company (the “sale”) and so no
deferral will be effective with respect to any such bonus except as otherwise expressly provided in
this Appendix A.

A2. Special Deferral Election. Participants who are notified that they may become entitled
to receive a Closing Bonus equal to or exceeding $250,000 (an “Eligible Bonus”) may make a special
Deferral Election (a “Special Election”) with respect to any such Eligible Bonus in accordance with
the rules set forth below:

	 	(a)	 	The Special Election must be made in writing on the form prescribed by the Plan
Administrator for the purpose of such Special Election and must be delivered to the Plan
Administrator prior to the consummation of the Sale.
	 
	 	(b)	 	The Special Election is subject to the consummation of the Sale and the payment of an
Eligible Bonus.
	 
	 	(c)	 	The Special Election shall not be valid if the actual Closing Bonus paid to the
participant is than $250,000.
	 
	 	(d)	 	The Special Election is applicable solely to an Eligible Bonus and does not revoke or
modify any Deferral Election otherwise in effect under the Plan with respect to a
participant’s Compensation (including any other bonuses).
	 
	 	(e)	 	The Special Election is irrevocable.

A3. Special Deferral Amount. A Participant may elect to defer all or any portion (in a
whole percentage or dollar amount ) of an Eligible Bonus. The amount deferred by a Participant
shall be credited to the Participant’s Deffered Compensation Account at the same time and shall be
adjusted under Section 4.2 in the same manner as any other bonus under the Plan but shall be
accounted for separately from all other amounts credited to such Participant’s Account.

A4. Vesting in Special Deferral Amount. A Participant shall be fully vested in the
Participant’s Deferred Compensation Account attributable to the Participant’s Special Election
Pursuant to this Appendix A.

A5. Time and Method of Payment. Payment of a Participant’s Deferred Compensation Account
attributable to the Participant’s Special Election shall be made in accordance with one of the
following options elected by the Participant on the special election form provided to the
Participant pursuant to Section A2 above:

	 	(a)	 	A single lump sum payment made no sooner than January 1, 2005 and no later than May 3l,
2007.
	 
	 	(b)	 	Substantially equal annual installment payments commencing on any date elected by the
Participant and ceasing no later than May 31, 2007.

Such election is irrevocable and may not be modified at any time for any reason.

A6. Other Plan Provisions Apply. The provisions of this Appendix A shall supercede all
inconsistent provisions of the Plan, provided that all other provisions of the Plan shall apply
with respect to a Participant and the Deferred Compensation Account attributable to the
Participant’s Special Election made in accordance with this Appendix A to the extent not
inconsistent with the provisions of this Appendix A as determined by the Plan Administrator in its
sole and absolute discretion.

 

 

AMENDMENT TO THE VIEWPOINT INTERNATIONAL, INC.

EXECUTIVE DEFERRED COMPENSATION PLAN

     Pursuant to § 8 of the Viewpoint International, Inc. Executive Deferred Compensation plan (the
“PLAN”), Viewpoint International, Inc. (the “Company”) hereby amends the Plan as follows:

1.

     Effective as of January 1, 2005, Section 1.18 of the Plan shall be amended to read as follows:

     “The Plan Administrator means a committee of at least three (3) persons appointed by the
Company.”

2.

     Effective as of January 1, 2005, Section 3.1 of the Plan shall be amended to read as follows:

     “3.1 Eligibility and Participation. Subject to the conditions and limitations of the
Plan, the following persons are eligible to participate in the Plan: Any Employee who is
Employed by the Employer and who is determined by the Employer, in its sole discretion, to be
both (i) a member of a select group of management or highly compensated employees and (ii)
eligible to participate in the Plan. Any individuals specified by the Employer may be changed by
action of the Employer. An Employee shall become a Participant in the Plan upon the execution
and filing with the plan Administrator of a written election to defer a portion of the
Employee’s Compensation. A participant shall remain a Participant until the entire balance of
the Participant’s Deferred Compensation Account has been distributed.”

3.

     Except as specifically set forth herein, the terms of the plan shall remain in full force and
effect.

     IN WITNESS WHEREOF, the Company has caused this Amendment to be executed on the date set forth
below.

	 	 	 	 	 
	 	VIEWPOINT INTERNATIONAL, INC.

 	 
	 	By:	 	 
	 	Title: 	 	 
	 	Date: 	 
	 

 

 

EXHIBIT D

TOMMY BAHAMA PLAN

SPECIAL RULES APPLICABLE TO 2005 COMPENSATION

     Notwithstanding any other provision of the Tommy Bahama Plan to the contrary, the provisions
of this Exhibit D shall supersede all inconsistent provisions of the Tommy Bahama Plan with respect
to amounts deferred in taxable years beginning after December 31, 2004 and before January 1, 2006
(and earnings on such amounts) and earnings in 2005 on deferrals made in taxable years before
January 1, 2005. All other provisions of the Tommy Bahama Plan shall apply with respect to such
deferrals to the extent not inconsistent with the provisions of this Exhibit D or Section 409A of
the Code, as determined by the Plan Administrator in its sole and absolute discretion. This
Exhibit D is intended to (a) satisfy the requirements of Section 409A(a)(2), (3) and (4) of the
Code for deferrals made after December 31, 2004 and before January 1, 2006 and (b) not constitute a
material modification of the Tommy Bahama Plan with respect to amounts deferred before January 1,
2005.

     1. Account(s). A separate bookkeeping account shall be established to account for
deferrals made in taxable years beginning after December 31, 2004 and before January 1, 2006 (and
any earnings on such deferrals) and earnings in 2005 on deferrals made in taxable years before
January 1, 2005. The portion of any Deferred Compensation Account that was not fully vested on
December 31, 2004 shall be treated as a deferral made in taxable years beginning after December 31,
2004.

     2. Deferral Elections. In no event may a Deferral Election be made later than the
last day of the Plan Year preceding the Plan Year in which the amount being deferred is earned by
the Participant, except that a Deferral Election with respect to Excess Contributions payable to
the Participant in 2005 may be made on or before December 31, 2004 in accordance with Q&A 21 of IRS
Notice 2005-1.

     3. Time and Method of Payment. In order for a termination of employment or
association with the Employers to qualify as a Distribution Event, the termination of employment or
association must qualify as a “separation from service” within the meaning of Section 409A of the
Code and the regulations thereunder. Section 5.1 of the Tommy Bahama Plan is amended to provide
that distributions shall be made in a single, lump sum payment and will commence in the first
calendar month that is 6 months from the Participant’s Distribution Date.

     4. Disability or Death. If distribution is made as a result of the Participant’s
disability or death under Sections 5.2 or 5.3 of the Tommy Bahama Plan, distribution will commence
in the first month of the calendar quarter immediately following the quarter in which his or her
disability or death occurred. A Participant shall be considered disabled if the Participant is
unable to engage in any substantially gainful activity by reason of any medically determined
physical or mental impairment that can be expected to result in death or that can be expected to
last from a continuous period of not less than twelve months.

     5. Unforeseeable Financial Emergency. The provisions of Sections 1.20, 3.2(c) and 5.5
of the Tommy Bahama Plan shall not apply, and Section 7.2(d) of the Plan shall apply as if
incorporated in the Tommy Bahama Plan.

     6. Delay of Payments Under Certain Circumstances. Section 7.2(e) of the Plan shall
apply as if incorporated in the Tommy Bahama Plan.

2

 

     7. Amendment and Termination. The provisions of Section 8 of the Tommy Bahama Plan
shall not apply, and Section 10.12 of the Plan shall apply as if incorporated in the Tommy Bahama
Plan.

3EX-10.(Y) FORM OF RESTRICTED STOCK AGREEMENT

 

Exhibit 10(y)

FORM OF

OXFORD INDUSTRIES, INC.

RESTRICTED STOCK AGREEMENT

     This Agreement (this “Agreement”) is entered into as of «Date», by and between «Name»
(“Participant”) and Oxford Industries, Inc., a Georgia corporation (“Oxford”),
pursuant to the Oxford Industries, Inc. Long-Term Stock Incentive Plan (the “Plan”). All
capitalized terms have the meanings set forth in the Plan unless otherwise specifically provided
herein.

     WHEREAS, Participant is presently employed by Oxford or a Subsidiary in a key management
capacity; and

     WHEREAS, the Committee desires to assure, and has determined that it is appropriate and in the
best interests of Oxford and its shareholders to assure, the retention and continued attention and
dedication of certain key management employees to Oxford and/or its Subsidiaries; and

     WHEREAS, the Committee has granted to Participant shares of restricted common stock, par value
$1.00 per share, of Oxford, subject to the terms and conditions of this Agreement, in order to
incent Participant to remain as an employee of Oxford or a Subsidiary and to further align the
interests of the shareholders of Oxford and its key management employees, such as Participant, by
increasing the opportunities for certain key management employees to become shareholders of Oxford.

     NOW THEREFORE, in consideration of the foregoing, and of the mutual covenants and agreements
of the parties set forth in this Agreement, and of other good and valuable consideration, the
receipt and sufficiency of which are hereby acknowledged, the parties hereto, intending to be
legally bound, agree as follows:

	1.	 	Award of Restricted Stock. Pursuant to the Plan, on «Date» (the “Grant
Date”), Oxford has granted (the “Award”) to Participant «Number» shares of
restricted common stock, par value $1.00 per share, of Oxford (the “Restricted
Stock”), subject to the terms and conditions of this Agreement and of the Plan.
	 
	2.	 	Restrictions. Except as provided in this Agreement, the shares of Restricted Stock
are not transferable and are subject to a substantial risk of forfeiture. Without limitation
of the foregoing, no shares of Restricted Stock (unless Vested (as hereinafter defined)
pursuant to Section 3 below) may be anticipated, alienated, encumbered, sold, pledged,
assigned, transferred or subjected to any charge or legal process, and any sale, pledge,
assignment or other attempted transfer shall be null and void.
	 
	3.	 	Vesting. Participant’s interest in the shares of Restricted Stock shall become
transferable and non-forfeitable (“Vested”) as follows:

	 	 	 	 	 	 	 
	Amount of Award Vested	 	 	 	 	Vesting Date	 
	100%

	 	 	 	 	«Vesting Date»

	 	 	Notwithstanding the foregoing, any shares of Restricted Stock that have not Vested or been
forfeited shall become Vested as of the date of a Change of Control (as hereinafter
defined).
	 
	4.	 	Forfeiture. Upon the termination of Participant’s employment with Oxford or a
Subsidiary, any and all shares of Restricted Stock that have not then become Vested pursuant
to Section 3 above shall lapse and be forfeited and canceled (and Participant shall receive no
consideration from Oxford on account of such forfeiture), unless the Committee waives this
forfeiture condition at the time such employment is terminated, as evidenced by a written
waiver adopted by the Committee.
	 
	5.	 	Voting and Dividend Rights. Except as otherwise specifically provided in this
Agreement or the Plan, Participant shall have all the rights of a shareholder with respect to
the Restricted Stock, including without limitation the right to vote the Restricted Stock and
the right to receive any dividends and other distributions with respect thereto.

 

	6.	 	Custody of Certificates. Custody of all stock certificates evidencing the shares of
Restricted Stock shall be retained by Oxford, or its designated agent, for so long as such
shares are not Vested. Oxford shall place a legend on each certificate evidencing a share of
Restricted Stock restricting the transfer of such shares. As soon as practicable after shares
of Restricted Stock become Vested, Oxford shall remove the restrictive legend and deliver to
Participant one or more stock certificates evidencing such shares.
	 
	7.	 	Stock Power. Participant hereby agrees that, at any time upon Oxford’s request,
Participant shall deliver to Oxford a stock power, endorsed in blank, with respect to the
            shares of Restricted Stock that are not then Vested. Oxford shall use such stock power to
cancel any shares of Restricted Stock that do not become Vested. Oxford shall return such
stock power to Participant with respect to any shares of Restricted Stock that become Vested.
	 
	8.	 	Section 83(b) Election. Participant hereby acknowledges that Participant may, within
the thirty (30) day period after the Grant Date specified above, in Participant’s sole
discretion make an election with the Internal Revenue Service under Section 83(b) of the Code.
If Participant makes such election, Participant will promptly file a copy with Oxford.
	 
	9.	 	Change of Control. For purposes of this Agreement, a “Change of Control”
shall be deemed to occur as of the first day that any one or more of the following conditions
is satisfied:

	 	(a)	 	Any “person” (as such term is used in Sections 13(d) and 14(d) of the
Securities Exchange Act of 1934, as amended (the “Exchange Act”)), other than
Oxford or any Subsidiary or any employee benefit plan sponsored or maintained by Oxford
or any Subsidiary (including any trustee of such plan acting as trustee), becomes the
“beneficial owner” (as defined in Rule 13d-3 under the Exchange Act), directly or
indirectly, of securities of Oxford representing at least 35% of the total voting power
represented by Oxford’s then outstanding voting securities;
	 
	 	(b)	 	The commencement by an entity, person or group (other than Oxford or a
Subsidiary) of a tender offer or an exchange offer for more than 35% of the outstanding
capital stock of Oxford;
	 
	 	(c)	 	The effective time of (i) a merger or consolidation of Oxford with one or more
corporations as a result of which the holders of the outstanding voting stock of Oxford
immediately prior to such merger or consolidation hold less than 50% of the voting
stock of the surviving or resulting corporation, or (ii) a transfer of all or
substantially all of the assets of Oxford other than to an entity of which Oxford owns
at least 80% of the voting stock;
	 
	 	(d)	 	Individuals who, as of the date hereof, constitute the Board (the
“Incumbent Board”) cease for any reason to constitute at least a majority of
the Board; provided, however, that any individual becoming a director
subsequent to the date hereof whose election, or nomination for election by Oxford’s
shareholders, was approved by a vote of at least a majority of the directors then
comprising the Incumbent Board shall be considered as though such individual were a
member of the Incumbent Board, but excluding, for this purpose, any such individual
whose initial assumption of office occurs as a result of an actual or threatened
election contest with respect to the election or removal of directors or other actual
or threatened solicitation of proxies or consents by or on behalf of a “person” (as
such term is used in Sections 13(d) and 14(d) of the Exchange Act) other than the
Board; or
	 
	 	(e)	 	Approval by the shareholders of Oxford of a complete liquidation or dissolution
of Oxford.

Notwithstanding the foregoing, a Change of Control shall not be deemed to have occurred if
(A) its sole purpose is to change the state of Oxford’s incorporation; (B) its sole purpose
is to create a holding company that will be owned in substantially the same proportions by
the persons who held Oxford’s securities immediately before such transaction; or (C) with
respect to Participant, if Participant is part of a purchasing group that effects a Change
of Control.

	10.	 	Electronic Delivery and Signatures. Participant hereby consents and agrees to
electronic delivery of any Plan documents, proxy materials, annual reports and other related
documents. If Oxford establishes procedures for an electronic signature system for delivery
and acceptance of Plan documents (including

2

 

	 	 	documents relating to any award or grant made under the Plan), Participant hereby consents
to such procedures and agrees that Participant’s electronic signature is the same as, and
shall have the same force and effect as, Participant’s manual signature. Participant
consents and agrees that any such procedures and delivery may be effected by a third party
engaged by Oxford to provide administrative services related to the Plan, including any
award or grant made under the Plan.

	11.	 	Governing Law. This Agreement will be construed, administered and governed in all
respects under and by the applicable laws of the State of Georgia, without regard to any
conflicts or choice of law rule or principle.
	 
	12.	 	Tax Withholding. At the time shares of Restricted Stock become Vested, Oxford shall
have the right to (i) make deductions from the number of shares of Restricted Stock otherwise
deliverable to Participant in an amount sufficient to satisfy withholding of any federal,
state or local taxes required by law, or (ii) take such other action as may be necessary or
appropriate to satisfy any such tax withholding obligations.
	 
	13.	 	No Guarantee of Employment. This Agreement shall not confer upon Participant any
right whatsoever with respect to continuance of employment with Oxford, nor shall it interfere
with or modify in any way any right that Oxford would otherwise have to terminate
Participant’s employment at any time.
	 
	14.	 	Entire Agreement; Amendment. This Agreement contains the entire agreement between the
parties hereto with respect to the subject matter contained herein, and supersedes all prior
agreements or prior understandings, whether written or oral, between the parties relating to
such subject matter. This Agreement may be amended by a writing signed by both parties.
	 
	15.	 	Incorporation by Reference. This Agreement is subject in all respects to the terms
and provisions of the Plan, all of which terms and provisions are made a part of and
incorporated in this Agreement as if they were each expressly set forth herein. In the event
of any conflict between the terms of this Agreement and the terms of the Plan document, the
Plan document shall control.

          IN WITNESS WHEREOF, this Agreement has been executed and delivered by Oxford on the terms and
conditions set forth above.

	 	 	 	 	 	 	 
	 	 	OXFORD INDUSTRIES, INC.	 	 
	 
	 	 	 	 	 	 
	 

	 	By:	 	 	 	 
	 

	 	 	 	 

	 	 
	 

	 	Title:	 	 	 	 
	 

	 	 	 	 

	 	 

I hereby agree to the terms and conditions of this Agreement as a condition of the grant made to
me.

Participant

	 	 	 
	 
	 

«Name»

	 	 

3

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