Document:

Exhibit 10.8

 

WESTROCK COFFEE
COMPANY

ANNUAL CASH Incentive PLAN

 

This Westrock Coffee Company
Annual Cash Incentive Plan (this “Plan”) is designed to provide an incentive for superior work and to motivate eligible
employees of Westrock Coffee Company, a Delaware corporation (the “Company”), and its Affiliates toward ever higher
achievement and business results, to tie their goals and interests to those of the Company and its stockholders, and to enable the Company
to attract and retain highly qualified employees.

 

SECTION
1.         Definitions

 

For purposes of this Plan, the
following terms are defined as set forth below:

 

(a)           “Affiliate”
means a company or other entity controlled by, controlling or under common control with the Company.

 

(b)           “Board”
means the board of directors of the Company.

 

(c)           “Code”
means the Internal Revenue Code of 1986, as amended from time to time, and any successor thereto, the Treasury Regulations thereunder
and other relevant interpretive guidance issued by the Internal Revenue Service or the Treasury Department. Reference to any specific
section of the Code shall be deemed to include such regulations and guidance, as well as any successor provision of the Code.

 

(d)           “Committee”
means the Committee referred to in Section 2.

 

(e)           “Company”
has the meaning set forth in the preamble.

 

(f)            “Incentive
Award” means an amount payable to a Participant under this Plan.

 

(g)           “Incentive
Award Opportunity” means an opportunity to earn an Incentive Award.

 

(h)           “Participant”
means an employee of the Company or its Affiliates to whom an Incentive Award Opportunity is or has been granted.

 

(i)            “Performance
Goals” means the performance goals established by the Committee in connection with the grant of an Incentive Award Opportunity.
Such goals shall be based on the attainment of specified levels of one (1) or more of the following measures or such other measures,
as the Committee may establish: stock price, earnings (whether based on earnings before taxes, earnings before interest and taxes or
earnings before interest, taxes, depreciation and amortization), earnings per share, return on equity, return on assets or operating
assets, asset quality, net interest margin, loan portfolio growth, efficiency ratio, deposit portfolio growth, liquidity, market share,
customer service measures or indices, economic value added, shareholder value added, embedded value added, combined ratio, pre- or after-tax
income, net income, cash flow (before or after dividends), cash flow per share (before or after dividends), gross margin, risk-based
capital, revenues, revenue growth, return on capital (whether based on return on total capital or return on invested capital), cash flow
return on investment, cost control, gross profit, operating profit, cash generation, unit volume, sales, asset quality, cost saving levels,
market-spending efficiency, core non-interest income or change in working capital, in each case with respect to the Company or any one
(1) or more subsidiaries, divisions, business units or business segments thereof, either in absolute terms or relative to the performance
of one (1) or more other companies (including an index covering multiple companies).

 

(j)            “Plan” has the meaning set forth in the preamble.

 

     

     

    

 

SECTION
2.          Administration

 

(a)            Committee.
This Plan shall be administered by the Board directly, or if the Board elects, by the Compensation Committee or such other committee
of the Board as the Board may from time to time designate, which committee shall be composed of not fewer than two (2) directors, and
shall be appointed by and serve at the pleasure of the Board. All references in this Plan to the “Committee” refer to the
Board as a whole, unless a separate committee has been designated or authorized consistent with the foregoing.

 

Subject to the terms and conditions
of this Plan, the Committee shall have absolute authority:

 

(i)             
To select Participants;

 

(ii)            
To determine whether and to what extent an Incentive Award Opportunity is to be granted hereunder;

 

(iii)           
To determine the amount of any Incentive Award or Incentive Award Opportunity;

 

(iv)           
To approve the form of any Incentive Award Opportunity and determine the terms and conditions thereof;

 

(v)            
To modify, amend or adjust the terms and conditions (including any Performance Goals) of any Incentive Award Opportunity;

 

(vi)           
To determine to what extent and under what circumstances amounts payable with respect to an Incentive Award Opportunity
shall be deferred;

 

(vii)         
To adopt, alter and repeal such administrative rules, guidelines and practices governing this Plan as it shall from time
to time deem advisable;

 

(viii)         
To interpret the terms and provisions of this Plan and any Incentive Award Opportunity under this Plan;

 

(ix)           
To decide all other matters that must be determined in connection with an Incentive Award Opportunity; and

 

(x)            
To otherwise administer this Plan.

 

    -2- 

     

    

 

(b)           Procedures.

 

(i)              The
Committee may act only by a majority of its members then in office, except that the Committee may, except to the extent prohibited by
applicable law or the applicable listing standards of a securities exchange, allocate all or any portion of its responsibilities and
powers to any one (1) or more of its members and may delegate all or any part of its responsibilities and powers to any person or persons
selected by it. Any such allocation or delegation may be revoked by the Committee at any time.

 

(ii)             Any
authority granted to the Committee may be exercised by the full Board. To the extent that any permitted action taken by the Board conflicts
with action taken by the Committee, the Board action shall control.

 

(c)           Discretion
of Committee. Any determination made by the Committee or pursuant to delegated authority under the provisions of this Plan shall
be made in the sole discretion of the Committee or such delegate. All decisions made by the Committee or any appropriately delegated
officer pursuant to the provisions of this Plan shall be final, binding and conclusive on all persons, including the Company and Participants.
Any determination made by the Committee or pursuant to delegated authority under the provisions of this Plan need not be the same for
each Participant.

 

SECTION
3.         ELIGIBILITY

 

From time to time, the Committee
may select certain employees of the Company or its Affiliates, including its executive officers, to be Participants.

 

SECTION
4.         INCENTIVE AWARD OPPOrtunities and determinations

 

The Company may establish
Incentive Award Opportunities and pay Incentive Awards to Participants under this Plan based upon such terms and conditions as the Committee
determines in its discretion, including the achievement of Performance Goals. Incentive Award Opportunities may be based on a percentage
of the Participant’s annual base salary or a fixed dollar amount. The Committee may establish different levels of achievement for
Performance Goals, including threshold, target, maximum and stretch, and may vary the amount of an Incentive Award to be earned based
on the level of achievement. In determining the amount of an Incentive Award to be paid, the Committee may take into account such factors
as it determines to be appropriate, including the Participant’s individual performance.

 

SECTION
5.         INCENTIVE AWARD Payment

 

Each
Participant’s Incentive Award shall be payable by the Company in cash at such time as determined by the Committee and in no event
later than two and one-half months following the last day of the calendar year in which the Incentive Award was earned. 

 

The
payment of an Incentive Award to a Participant with respect to a given performance period shall be conditioned upon the Participant’s
continued employment through the end of the applicable performance period or, if determined by the Committee at the time the Incentive
Award Opportunity is established, the date on which the Incentive Award is paid; provided, however, that the Committee may
make exceptions to this requirement, in its sole discretion, including, without limitation, in the case of a Participant’s termination
of employment, retirement, death, or disability, or as may be required by or contemplated in an individual employment, severance, change
in control or similar agreement, or upon a change in control of the Company. 

 

    -3- 

     

    

 

SECTION
6.          EFFECTIVENESS;
TERMINATION AND AMENDMENT

 

(a)           Effectiveness.
This Plan shall become effective as of [●], 2022, and, for the avoidance of doubt, applies to the Incentive Awards payable in respect
of performance during the Company’s 2022 fiscal year.

 

(b)          Amendment
and Termination. The Committee may amend, modify, suspend, discontinue or terminate this Plan at any time in its sole discretion.

 

SECTION
7.          MISCELLANEOUS
PROVISIONS 

 

(a)           Additional
Compensation Arrangements. Nothing contained in this Plan shall prevent the Company or any Affiliate from adopting other or additional
compensation arrangements for its employees.

 

(b)           No
Contract of Employment. This Plan shall not constitute a contract of employment, and adoption of this Plan shall not confer upon
any employee any right to continued employment, nor shall it interfere in any way with the right of the Company or any Affiliate to terminate
the employment of any employee at any time.

 

(c)           Taxes.

 

(i)              Withholding.
The Company and its Affiliates may withhold from any amounts payable under this Plan such federal, state and local taxes as the Company
determines are required to be withheld pursuant to applicable law.

 

(ii)             Section
409A. This Plan and Incentive Awards hereunder are intended to comply with the requirements of Section 409A of the Code or an
exemption or exclusion therefrom and, with respect to amounts that are subject to Section 409A of the Code, it is intended that this
Plan be administered in all respects in accordance with Section 409A of the Code. Each payment under this Plan shall be treated as a
separate payment for purposes of Section 409A of the Code. In no event may a Participant, directly or indirectly, designate the calendar
year of any payment to be made under any Incentive Award that constitutes nonqualified deferred compensation subject to Section 409A
of the Code. Notwithstanding any other provision of this Plan to the contrary, if a Participant is a “specified employee”
within the meaning of Section 409A of the Code (as determined in accordance with the methodology established by the Company), amounts
that constitute “nonqualified deferred compensation” within the meaning of Section 409A of the Code that otherwise would
be payable by reason of a Participant’s “separation from service” (within the meaning of Section 409A of the Code)
during the six (6)-month period immediately following such separation from service shall instead be paid or provided on the first (1st)
business day following the date that is six (6) months following such separation from service or any earlier date permitted by Section
409A of the Code. If the Participant dies following the separation from service and prior to the payment of any amounts delayed on account
of Section 409A of the Code, such amounts shall be paid to the personal representative of the Participant’s estate within thirty
(30) days following the date of the Participant’s death.

 

(d)           Governing
Law and Interpretation. This Plan and all Incentive Awards made and actions taken hereunder shall be governed by and construed
in accordance with the laws of the State of Delaware, without reference to principles of conflict of laws. The captions of this Plan
are not part of the provisions hereof and shall have no force or effect. Whenever the words “include,” “includes”
or “including” are used in this Plan, they shall be deemed to be followed by the words “but not limited to” and
the word “or” shall be understood to mean “and/or.”

 

(e)           Unfunded
Status of the Plan. It is intended that this Plan constitute an “unfunded” plan. Neither the Company nor the Committee
shall have any obligation to segregate assets or establish a trust or other arrangements to meet the obligations created under this Plan.
Any liability of the Company to any Participant with respect to an Incentive Award shall be based solely upon contractual obligation
created by this Plan and any award agreement issued hereunder (if any). No such obligation shall be deemed to be secured by any pledge
or encumbrance on the property of the Company.

 

*          *          *

 

    -4-Exhibit 10.18

 

Westrock
Coffee Holdings, LLC

2020 Unit Option Incentive Plan

 

Article I

Purpose of Plan

 

This Westrock Coffee Holdings, LLC 2020 Unit Option
Incentive Plan (this “Plan”) is designed to (a) promote the long-term financial interests and growth of Westrock
Coffee Holdings, LLC, a Delaware limited liability company (the “Company”), and its Affiliates by attracting and retaining
management and other personnel with the training, experience and ability to enable them to make a substantial contribution to the success
of the Company; (b) motivate management personnel by means of growth-related incentives to achieve long-range goals; and (c) further
the alignment of interests of Participants with those of the members of the Company and the direct and indirect members of the Company
through opportunities for increased equity, or equity-based ownership, in the Company.

 

Article II

Definitions

 

Terms
that are capitalized but not defined herein shall have the meanings set forth in the Amended and Restated Operating Agreement of
the Company dated as of February 28, 2020, as amended, modified or supplemented from time to time (the “Operating Agreement”).
As used in this Plan, the following words shall have the following meanings:

 

“Award” means a nonqualified
option to purchase Common Units granted pursuant to this Plan.

 

“Award Agreement” means a written
agreement between the Company and a Participant that sets forth the terms, conditions and limitations applicable to an Award.

 

“Committee” means the committee
described in Article III (or if a committee has not been appointed by the Board, the Board shall be deemed to be the Committee
for purposes of this Plan) or the Board, if it acts in lieu of the Committee.

 

“Participant” means an employee,
director or member, consultant or other service provider of the Company or any of its Affiliates who is selected by the Committee to participate
in this Plan.

 

Article III

Administration

 

3.1            Generally.
This Plan shall be administered by the Board or, if the Board shall so determine, by a Committee consisting of one or more members of
the Board. The members of the Committee shall be selected by the Board. If, for any reason, a member of the Committee shall cease to serve,
the vacancy shall be filled by the Board. During any period of time in which this Plan is administered by the Board, all references in
this Plan or any Award Agreement to the Committee shall be deemed to refer to the Board.

 

    	 	 	 

     

    

 

3.2            Power
of the Committee. Except as otherwise provided in an Award Agreement, the Committee shall have full power and authority to administer
and interpret this Plan, Awards granted under this Plan and each Award Agreement, including, without limitation, the power to take the
following actions: (a) exercise all of the powers granted to it under this Plan; (b) construe, interpret and implement this
Plan and any Award Agreement; (c) prescribe, amend and rescind rules and regulations relating to this Plan, including rules governing
its own operations; (d) make all determinations necessary or advisable in administering this Plan, Awards and any Award Agreements;
(e) correct any defect, supply any omission and reconcile any inconsistency in this Plan, Awards or any Award Agreement; (f) amend
this Plan, Awards and any Award Agreement to reflect changes in applicable law or, without the consent of the Participants, make any other
amendment not adverse to the Participants; (g) determine from among those Persons determined to be eligible for this Plan, the particular
Persons who will be Participants; (h) grant Awards under this Plan and determine the terms and conditions of such Awards, consistent
with the express limitations of this Plan; (i) delegate such powers and authority to such Persons as it deems appropriate; provided
that any such delegation is consistent with applicable law and any guidelines as may be established by the Committee from time to time;
and (j) waive any forfeiture, vesting or other conditions under any Awards. The determination of the Committee on all matters relating
to this Plan, any Award Agreement or any Awards shall be final, binding and conclusive upon all Persons.

 

3.3            Professional
Assistance; Committee Actions. The Committee may employ counsel, consultants, accountants, appraisers, brokers or other Persons at
the expense of the Company. The Board, Committee, the Company, and the officers and members of the Company shall be entitled to rely upon
the advice, opinions or valuations of any such Persons. Except as otherwise provided in an Award Agreement, all actions taken and all
interpretations and determinations made by the Committee in good faith shall be final and binding upon all Participants, the Company and
all other interested Persons. No member of the Committee shall be personally liable for any action, determination or interpretation made
in good faith with respect to this Plan or the Awards, and all members of the Committee shall be fully protected by the Company with respect
to any such action, determination or interpretation.

 

Article IV

Awards

 

4.1            Grant
of Awards. From time to time, the Committee will determine the amounts, terms, conditions and limitations of Awards, consistent with
the terms of this Plan. The amount, terms, conditions and limitations of each Award under this Plan shall be set forth in an Award Agreement,
in a form approved by the Committee. Unless otherwise agreed by the Committee or provided in any Award Agreement, the Participant shall
pay any taxes due in respect of any Award in cash.

 

4.2            Operating
Agreement. As a condition to the Company’s obligation to issue, sell or grant to a Participant any Common Units to be issued
upon exercise or settlement of an Award, the applicable Participant shall be required to become a party to an Addendum Agreement (and,
if applicable, his or her spouse shall execute a spousal joinder agreement in the form provided by the Company), execute such other documents
and instruments as are reasonably required to evidence compliance with applicable federal and state securities and “blue sky”
laws, and the Common Units acquired will be held subject to, and in compliance with, the terms and conditions of the Operating Agreement.
The Company may delay the issuance, sale or grant to a Participant of any Common Units to be issued upon exercise or settlement of an
Award to the extent necessary to comply with applicable law, including federal and state securities and “blue sky” laws.

 

    	 	2	 

     

    

 

Article V

Common Units Subject to this Plan; Limitations and Conditions

 

5.1            Units
Available for Awards. Subject to Article VII, 35,854,213 Common Units shall be available for Awards under this Plan. Unless
restricted by applicable law, Common Units related to Awards that are forfeited, repurchased, terminated, or canceled shall immediately
become available for new Awards; provided, however, that any Common Units withheld in payment of the exercise price or taxes
in respect of any Award shall not become available for new Awards.

 

5.2            Terms
of Awards. At the time an Award is made or amended or the terms or conditions of an Award are changed in accordance with the terms
of this Plan or the Award Agreement, the Committee may provide for limitations or conditions on such Award in accordance with this Plan.

 

5.3            Transfer
Restrictions. Other than as specifically provided in the Operating Agreement or the Award Agreement to be entered into by and between
the Company and a given Participant, no Award or benefit under this Plan shall be subject in any manner to anticipation, alienation, sale,
transfer, assignment, pledge, encumbrance or charge, and any attempt to do so shall be void. Unless otherwise determined by the Committee
and other than as specifically provided in the Operating Agreement or the Award Agreement, an Award shall not be transferable or assignable
by the Participant other than by will or by the laws of descent and distribution.

 

5.4            Rights
as Members. Other than as specifically provided in the Operating Agreement or the Award Agreement, Participants shall not be, and
shall not have any of the rights or privileges of, members of the Company in respect of any Awards settled, convertible or exchangeable
into Common Units, unless and until book entry representing such Common Units has been made and admission of the Participant as a member
pursuant to the Operating Agreement has occurred.

 

5.5            Coordination
with Other Benefit Plans. Absent express provisions to the contrary in the applicable retirement, severance or other benefit plan
or arrangement, no Award under this Plan (a) shall be deemed compensation for purposes of computing benefits or contributions under
any retirement or severance plan of the Company or its Affiliates or (b) shall affect any benefits under any other benefit plan of
any kind now or subsequently in effect under which the availability or amount of benefits is related to level of compensation.

 

    	 	3	 

     

    

 

Article VI

Transfers and Leaves of Absence

 

For purposes of this Plan, unless the Committee
determines otherwise: (a) a transfer of a Participant’s service without an intervening period of separation among the Company
and any of its Affiliates shall not be deemed a termination of service; and (b) a Participant who is awarded in writing a leave of
absence or who is entitled to a statutory leave of absence shall be deemed to have remained in the service of the Company (and any of
its Affiliates) during such leave of absence.

 

Article VII

Adjustments for Changes in Capitalization and Reorganization Events

 

7.1         Unit
Change. In the event of an equity dividend, equity split, reverse equity split, separation, spinoff, reorganization, extraordinary
dividend of cash or other property, equity combination, or recapitalization or similar event affecting the capital structure of the Company
(each, a “Unit Change”), the Committee shall, in such manner and on such terms and conditions as it, in good faith,
deems appropriate, and in all cases subject to the Operating Agreement, adjust any or all of the following: (a) the number and kind
of Common Units subject to this Plan, as set forth in Section 5.1, and available for or covered by Awards, and the exercise
price applicable to outstanding Awards; (b) any performance goals governing the vesting of such Awards; and (c) any other provisions
of Awards affected by such Unit Change as it deems, in good faith, to be equitable or required.

 

7.2         Reorganization
Event. In the event of a merger, consolidation, acquisition of property or shares, Unit rights offering, liquidation, disaffiliation
(other than a spinoff) (including, but not limited to, a Change in Control) or similar transaction or event (each, a “Reorganization
Event”), the Committee shall in its discretion and in such manner and on such terms and conditions as it, in good faith, deems
appropriate, and in all cases subject to the Operating Agreement, make such substitutions or adjustments as it deems appropriate and equitable
to the outstanding Awards. Without limiting the generality of the foregoing, in the event of a Reorganization Event the Committee may
take any one or more of the following actions:

 

(a)            the
Committee may provide, either by the terms of the agreement governing such transaction or by action taken prior to the occurrence of such
transaction or event, for either (i) the cancellation of all or any portion of the outstanding Awards for an amount of cash or other
property or a combination thereof having an aggregate value equal to the amount that could have been attained upon the realization of
the Participant’s rights had such Award (or portion thereof) been fully vested, as determined by the Committee in its sole discretion,
or (ii) the replacement of an Award, whether vested or unvested, with other rights or property, including cash, selected by the Committee
in its sole discretion, which replacement award may be subject to vesting or the lapsing of restrictions, as applicable, on terms not
substantially less favorable in the aggregate to the affected Participant than the terms of the Award for which such replacement award
is substituted;

 

    	 	4	 

     

    

 

(b)            the
Committee may provide, either by the terms of such Award or by action taken prior to the occurrence of such transaction or event, that
upon such event, such Award be assumed by the successor or survivor entity, or a parent or subsidiary thereof, or shall be substituted
for by similar awards covering the securities of the successor or survivor entity, or a parent or subsidiary thereof, with appropriate
adjustments as to the number and kind of securities subject to such Award, the exercise price thereof and any performance goals governing
the vesting of such Awards; and

 

(c)            the
Committee may make adjustments in the number and type of Common Units (or other securities or property) subject to outstanding Awards
or in the terms and conditions of (including the exercise price, the repurchase price, the vesting schedule or the performance goals governing
the vesting of such Awards), and the criteria included in, outstanding Awards and the related agreements and Awards which may be granted
in the future.

 

7.3            Fractional
Units. Any adjustment provided under this Article VII may, in the Committee’s discretion, provide for the cash payment
of any fractional Common Unit that might otherwise become subject to an Award.

 

7.4            Other
Distributions. The Committee may in its discretion also make adjustments of the type described in this Article VII to
take into account distributions to Members or any other event if the Committee determines that adjustments are appropriate to avoid distortions
in the operation of this Plan and to preserve the value of Awards made hereunder.

 

7.5            Coordination
with the Operating Agreement. For the avoidance of doubt, if an event occurs that gives rise to the application of Article VI
of the Operating Agreement, then Article VI of the Operating Agreement shall apply in lieu of the adjustment provisions of this Article VII.

 

7.6            New
Securities. References in this Plan to Common Units shall be construed to include any securities resulting from any adjustment described
in this Article VII.

 

Article VIII

Amendment and Termination

 

8.1            Awards.
The Committee shall have the authority to amend outstanding Awards; provided that no such action shall modify an Award in a manner
adverse to the applicable Participant without the Participant’s consent, except to the extent such modification is provided for
or contemplated in the terms of the Award or this Plan (including, for the avoidance of doubt, pursuant to Article VII).

 

8.2            Plan.
The Board may amend, suspend or terminate this Plan; provided that no such action shall affect an outstanding Award in a manner
adverse to the applicable Participant without the Participant’s consent, except to the extent such action is provided for or contemplated
in the terms of the Award or this Plan (including, for the avoidance of doubt, pursuant to Article VII).

 

    	 	5	 

     

    

 

Article IX

Governing Law

 

9.1            Generally.
This Plan, the legal relations between the parties and the adjudication and the enforcement thereof, shall be governed by and interpreted
and construed in accordance with the laws of the State of Delaware applicable to agreements made and to be performed entirely within the
State of Delaware, without regard to the conflict of law provisions thereof that could result in the application of the laws of any other
jurisdiction.

 

9.2            Non-U.S.
Participants. The Committee may make Awards to employees, non-employee members of the Board, consultants or other natural Persons
having a service relationship with the Company or any of its Affiliates who are subject to the laws of jurisdictions other than those
of the United States, which Awards may have terms and conditions that differ from the terms thereof as provided elsewhere in this Plan
for the purpose of complying with non-U.S. laws or otherwise as deemed to be necessary or desirable by the Committee.

 

Article X

Taxes

 

10.1          Section 409A
of the Code. It is intended that all Awards under this Plan and any Award Agreement, either be exempt from or comply with Section 409A
of the Code. Any ambiguity in this Plan and any Award Agreement shall be interpreted to comply with Section 409A of the Code. In
the case of an Award that constitutes a “nonqualified deferred compensation plan” subject to Section 409A of the Code,
with respect to any provision providing for payment in connection with a Participant’s termination of employment, no termination
of employment shall be deemed a termination from employment for purposes of such Award unless it is a “separation from service”
under Section 409A of the Code. To the extent applicable, as determined in the sole discretion of the Committee with and upon advice
of counsel, each amount or benefit payable pursuant to this Plan and any Award Agreement shall be deemed a separate payment for purposes
of Section 409A of the Code, and in no event may a Participant, directly or indirectly, designate the calendar year of any payment
to be made under this Plan or any Award Agreement. In the event the equity interests of the Company are publicly traded on an established
securities market or otherwise and the Participant is a “specified employee” (as determined under the Company’s administrative
procedure for such determinations, in accordance with Section 409A of the Code) at the time of the Participant’s termination
of employment, any payments under this Plan or any Award Agreement that are deemed to be non-qualified deferred compensation subject
to Section 409A of the Code and that are payable (whether in cash, Units or other property) in connection with the Participant’s
separation from service shall not be paid or begin payment until the earlier of the Participant’s death and the first day following
the six (6)-month anniversary of the Participant’s separation from service.

 

10.2          Tax
Withholding. If the Company or any Affiliate shall be required to withhold any amounts by reason of any federal, state, local or foreign
tax rules or regulations in respect of any Award, the Company or any Affiliate shall be entitled to take such action as it deems
appropriate in order to ensure compliance with such withholding requirements. The Company or any of its Affiliates shall have the right,
at its option, to take the following actions: (a) require the Participant to pay or provide for payment of the amount of any taxes
which the Company or any of its Affiliates may be required to withhold with respect to such Award; (b) deduct from any amount otherwise
payable in cash (whether related to the Award or otherwise) to the Participant the amount of any taxes which the Company or any of its
Affiliates may be required to withhold with respect to such Award; or (c) withhold Common Units subject to the Award having a Fair
Market Value of the minimum amount of any taxes which the Company or any of its Affiliates are required to withhold with respect to such
Award (or such greater amount as determined by the Committee).

 

    	 	6	 

     

    

 

Article XI

Miscellaneous

 

11.1          ERISA.
This Plan is not subject to the Employee Retirement Income Security Act of 1974, as amended.

 

11.2          No
Right of Employment or Service. Nothing contained herein, in an Award Agreement or in an Award shall confer on any employee, director
or consultant any right to be continued in the employ or service of the Company or any Affiliates, constitute any contract or agreement
of employment or other service, or affect an employee’s status as an at-will employee, nor shall anything contained herein, in any
Award Agreement or an Award affect any rights which the Company or its Affiliates may have to change a person’s compensation or
other benefits or terminate such person’s employment or association with the Company or its Affiliates for any reason (with or without
Cause, with or without compensation) at any time.

 

11.3          Unfunded
Plan. Unless the Committee determines otherwise, no benefit or promise under this Plan shall be secured by any specific assets of
the Company or any of its Affiliates, nor shall any assets of the Company or any of its Affiliates be designated as attributable or allocated
to the satisfaction of the Company’s obligations under this Plan.

 

11.4          Non-Uniform
Determinations. The Committee’s determinations under this Plan need not be uniform and may be made by it selectively among Persons
who receive or are eligible to receive Awards (whether or not such Persons are similarly situated). Without limiting the generality of
the foregoing, the Committee shall be entitled, among other things, to make non-uniform and selective determinations, and to enter into
non-uniform and selective Award Agreements, as to the Persons to receive Awards under this Plan and the terms and provisions of Awards
under this Plan.

 

11.5          Section Headings;
Construction. The section headings contained herein are for the purpose of convenience only and are not intended to define or limit
the contents of the sections. All words used in this Plan shall be construed to be of such gender or number, as the circumstances require.
Unless otherwise expressly provided, the word “including” does not limit the preceding words or terms and the word “or”
is not exclusive.

 

11.6          Severability.
In the event any provision of this Plan or any Award Agreement shall be held by a court of competent jurisdiction to be illegal, invalid
or unenforceable for any reason, the illegality, invalidity or unenforceability shall not affect the remaining provisions of this Plan
and such Award Agreement and such illegal, invalid or unenforceable provision shall be deemed modified as if such provision had not been
included.

 

    	 	7	 

     

    

 

11.7          Survival
of Terms; Conflicts. The provisions of this Plan shall survive the termination of this Plan to the extent consistent with, or necessary
to carry out, the purposes thereof. Each Award Agreement remains subject to the terms of this Plan; provided, however, in
the event of any conflict between specific provisions of this Plan and an Award Agreement, the Award Agreement shall control.

 

*     *     *     *     *

 

    	 	8

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00345-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00345-of-00352.parquet"}]]