Document:

Exhibit
10.2
  PRB GAS
TRANSPORTATION, INC.
  (A Nevada
Corporation)
  FORM OF AMENDED
AND RESTATED WARRANT CERTIFICATE
  	  WARRANT NUMBER
  	  NUMBER OF WARRANTS: 
  

   
  CLASS “A”
WARRANT CERTIFICATE FOR THE PURCHASE OF SHARES

OF THE $.001 PAR VALUE COMMON STOCK OF

PRB GAS TRANSPORTATION, INC.
  THE ISSUE OF THESE
WARRANTS HAS NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED
(THE “ACT”), OR UNDER THE SECURITIES LAWS OF ANY STATE.  THESE SECURITIES HAVE BEEN ACQUIRED FOR
INVESTMENT AND MAY NOT BE TRANSFERRED OR SOLD IN THE ABSENCE OF AN EFFECTIVE
REGISTRATION STATEMENT OR OTHER COMPLIANCE UNDER THE ACT OR THE LAWS OF THE
APPLICABLE STATE OR A “NO ACTION” OR INTERPRETIVE LETTER FROM THE SECURITIES
AND EXCHANGE COMMISSION OR AN OPINION OF COUNSEL REASONABLY SATISFACTORY TO THE
ISSUER, AND ITS COUNSEL, TO THE EFFECT THAT THE SALE OR TRANSFER OF THESE
WARRANTS IS EXEMPT FROM REGISTRATION UNDER THE ACT AND SUCH STATE STATUTES.
  FOR VALUE
RECEIVED, PRB Gas Transportation, Inc. (the “Company”), a Nevada corporation,
hereby certifies that            , the
registered holder hereof, or registered assigns, (the “Holder”) subject to the
terms and conditions hereinafter set forth and at any time during the period
beginning one year from the date of issuance, or        , and ending 24 months following the
date a Registration Statement for the shares of common stock underlying the
warrant is deemed effective, and is entitled to:
  1.         Purchase shares of the Common Stock of
the Company for each of the within Warrants exercised at a price of $       per share of such Common Stock (the “Warrant
Price”) as follows:
  1.1           Cashless Exercise.
  The Holder may effect a cashless exercise of the
Warrants by delivering the Warrant Certificate to the Company together with a Subscription
in the form of Exhibit A attached thereto, duly executed by such
Holder.  Upon such cashless exercise, the
number of Shares to be purchased by each Holder shall be determined by
dividing: (i) the number obtained by multiplying the number of Shares that
are the subject of each Holder’s Warrant Certificate by the amount, if any, by
which the then Market Value (as hereinafter defined) exceeds the Purchase
Price; by (ii) the then per share Market Value.  In no event shall the Company be obligated to
issue any fractional securities and, at the time it causes a certificate or
certificates to be issued, it shall pay the Holder in lieu of any fractional
securities or shares to which such Holder would otherwise be entitled, by the
Company check, in an amount equal to such fraction multiplied by 

     
  the Market Value.  The “Market
Value” shall be determined on a per Share basis as of the close of the business
day preceding the date of exercise, which determination shall be made as
follows:  (a) if the Common Stock is
listed for trading on a national or regional stock exchange or is included on
the NASDAQ National Market or SmallCap Market, the average closing sale price
quoted on such exchange or the NASDAQ National Market or SmallCap Market which
is published in The Wall Street Journal for the 10 trading days immediately
preceding the date of exercise, or if no trade of the Common Stock shall have
been reported during such period, the last sale price so quoted for the next
day prior thereto on which a trade in the Common Stock was so reported; or (b)
if the Common Stock is not so listed, admitted to trading or included, the
average of the closing highest reported bid and lowest reported ask price as
quoted on the National Association of Securities Dealer’s OTC Bulletin Board or
in the “Pink Sheets” published by the National Daily Quotation Bureau for the
first day immediately preceding the date of exercise on which the Common Stock
is traded.
  1.2           Partial Exercise.  The Warrants may also be exercised from time
to time in part by surrendering the Warrant Certificate in the manner specified
in Section 1.1 hereof. Upon any such partial exercise, the Company, at its
expense, will forthwith issue to the Holder a new Warrant Certificate or
Warrants of like tenor calling in the aggregate for the number of securities
(as constituted as of the date hereof) for which the Warrant Certificate shall
not have been exercised, issued in the name of the Holder or as such Holder
(upon payment by such Holder of any applicable transfer taxes) may direct.
  2.         Upon exercise of these Warrants, the
registered Holder hereof shall surrender to the stock transfer agent of the
Company this Warrant Certificate together with the form of subscription
attached hereto.
  3.         In the exercise of the Warrants no
fractional shares the Common Stock of the Company shall be issued.
  4.         The Company covenants and agrees that
shares of Common Stock which may be delivered upon the exercise of this Warrant
will, upon delivery, be free from all taxes, liens and charges with respect to
the purchase thereof hereunder.  This
Warrant shall not be exercised by Holder in any state where such exercise would
be unlawful such as a state in which the Company’s Common Stock is not
registered or qualified as the case requires.
  5.         The Company agrees at all times to
reserve or hold available a sufficient number of shares of its Common Stock to
cover the number of shares issuable upon the exercise of this and all other
Warrants of like tenor then outstanding.
  6.         This Warrant does not entitle the
Holder to any voting rights or other rights as a shareholder of the Company, or
to any other rights whatsoever except the rights herein set forth, and no
dividend shall be payable to accrue in respect to this Warrant or the interest
represented hereby, or the shares which may be acquired hereunder, until or
unless, and except to the extent that this Warrant shall be exercised and the
Common Stock which may be acquired upon exercise thereof shall become
deliverable.

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  7.         This Warrant is exchangeable upon the
surrender hereof by the Holder to the Company for new Warrants of like tenor
and date representing in the aggregate the right to acquire the number of
shares which may be acquired hereunder, each of such new Warrants to represent
the right to acquire such number of shares as may be designated by the
registered Holder at the time of such surrender.
  8.         The Company may deem and treat the
Holder at any time as the absolute owner hereof for all purposes and shall not
be affected by any notice to the contrary.
  9.         The number of shares of Common Stock
which may be acquired upon exercise of these Warrants and the Warrant Price
shall be subject to adjustment from time to time as follows:
  a.   If the Company shall at any time subdivide
its outstanding shares of Common Stock by recapitalization, reclassification or
split-up thereof, or if the Company shall declare a stock dividend or
distribute shares of Common Stock to its stockholders, the number of shares of
Common Stock which may be acquired upon exercise of this Warrant immediately
prior to such subdivision shall be proportionately increased in each instance,
and if the Company shall at any time combine the outstanding shares of Common
Stock by recapitalization, reclassification or combination thereof the number
of shares of Common Stock which may be acquired upon exercise of this Warrant
immediately prior to such combination shall be proportionately decreased in
each instance.
  b.   If the Company shall distribute to all of the
holders of its shares of Common Stock any security (except as provided in the
preceding paragraph) or other assets (other than a distribution made as a
dividend payable out of earnings or out of any earned surplus legally available
for dividends under the laws of the jurisdiction of incorporation of the
Company), the Board of Directors shall be required to make such equitable
adjustment in the Warrant Price in effect immediately prior to the record date
of such distribution as may be necessary to preserve to the Holder of this
Warrant rights substantially proportionate to those enjoyed hereunder by such
Holder immediately prior to the happening of such distribution.  Any such adjustment shall become effective as
of the day following the record date for such distribution.
  c.   Whenever the number of shares of Common Stock
which may be acquired upon the exercise of this Warrant is required to be
adjusted as provided herein, the Warrant Price shall be adjusted (to the
nearest cent) in each instance by multiplying such Warrant Price immediately
prior to such adjustment by a fraction (x) the numerator of which shall be the
number of shares of Common Stock which may be acquired hereunder upon the
exercise of the Warrants immediately prior to such adjustment, and (y) the
denominator of which shall be the number of shares of Common Stock which may be
acquired hereunder immediately thereafter.
  d.   In case of any reclassification of the
outstanding shares of Common Stock, other than a change covered by paragraph
(9a) above or which solely affects the par value of such shares of Common
Stock, or in the case of any merger or consolidation of the Company 

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  with or into
another corporation (other that a consolidation merger in which the Company is
the continuing corporation and which does not result in any reclassification or
capital reorganization of the outstanding shares of Common Stock), or in the
case of any sale or conveyance to another corporation of the property of the
Company as an entirety or substantially as an entirety in connection with which
the Company is dissolved, the Holder of this Warrant shall have the right
thereafter (until the expirations of the respective rights of exercise of the
Warrant) to receive upon the exercise thereof using the same aggregate Warrant
Price applicable hereunder immediately prior to such event, the kind and amount
of shares of stock or other securities or property receivable upon such
reclassification, capital reorganization, merger or consolidation, or upon the
dissolution following any sale or other transfer, which a holder of the number
of shares of Common Stock of the Company would obtain upon exercise of the
Warrants immediately prior to such event; and if any classification also
results in a change in shares of Common Stock covered by paragraph (9a) above, then
such adjustment shall be made pursuant to both paragraph (9a) above and this
paragraph (9d).  The provisions of this
paragraph (9d) shall similarly apply to successive reclassifications, or
capital reorganizations, mergers or consolidations, sales or other transfers.
  e.   In case of the dissolution, liquidation or
winding-up of the Company, all rights under any of the Warrants not theretofore
exercised nor expired by their terms shall terminate on a date fixed by the
Company, such date so fixed to be not earlier than the date of the commencement
of the proceedings for such dissolution, liquidation or winding-up and not
later than thirty (30) days after such commencement date.  Notice of the termination of purchase rights
shall be given to the registered Holder of this Warrant as the same shall
appear on the books of the Company, by certified or registered mail at least
thirty (30) days prior to such termination date.
  f.     In case the Company shall, at any time
prior to the Expiration Date of the Warrants, and prior to the exercise
thereof, offer to the holders of its Common Stock any right to subscribe for
additional shares of any class of the Company, then the Company shall give
written notice thereof to the registered Holder of this Warrant not less than thirty
(30) days prior to the date on which the books of the Company are closed or a
record date fixed for the determination of stockholders entitled to such
subscription rights.  Such notice shall
specify the date as to which the books shall be closed or record date be fixed
with respect to such offer or subscription, and the right of the registered
Holders hereof to participate in such offer or subscription shall terminate if
this Warrant shall not be exercised nor converted on before the date of such
closing of the books or such record date.

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  IN WITNESS WHEREOF, the Company has caused this
Warrant to be executed by its duly authorized officer this      day of             .
  	  
  	   
  	  PRB Gas Transportation, Inc.,
  
	   
  	   
  	  a Nevada corporation
  
	   
  	   
  	   
  
	   
  	   
  	  By
  	   
  
	   
  	   
  	   
  	  President
  
	  ATTEST:
  	   
  	   
  	   
  
	   
  	   
  	   
  	   
  
	   
  	   
  	   
  	   
  
	  Secretary
  	   
  	   
  	   
  
	   
  	   
  	   
  	   
  
	   
  	   
  	   
  	   
  
	  ACCEPTED:
  	   
  	   
  	   
  
	   
  	   
  	   
  	   
  
	   
  	   
  	   
  	   
  

   

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EXHIBIT
A

FORM
OF SUBSCRIPTION (CASHLESS EXERCISE)

TO:         PRB
Gas Transportation, Inc.

The undersigned,
the Holder of Warrant Certificate number             
(the “Warrant”), representing             
Warrants of PRB Gas Transportation, Inc. (the “Company”), which Warrant
is being delivered herewith, hereby irrevocably elects the cashless exercise of
the purchase right provided by the Warrant Agreement and the Warrant
Certificate for, and to purchase thereunder, Shares of the Company in
accordance with the formula provided at Section 1.1(b) of the Warrant
Agreement.  The undersigned requests that
the certificates for such Shares be issued in the name of, and delivered to,             
             ,
whose address is             
            
            
            
            
            
             , all
in accordance with the Warrant Certificate.

	
  Dated:

  	
   

  	
   

  	
  Signature:

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Signature must conform in all respects to name of
  Holder as specified on the face of the Warrant Certificate)

  
	
   

  	
   

  	
   

  	
   

  
	
  Address:

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  Social Security Number or Tax Identification Number 

  	
   

  

 

 

FORM
OF ASSIGNMENT

(To be exercised
by the registered holder if such Holder desires to transfer the Warrant
Certificate)

FOR VALUE RECEIVED
                                                              
hereby sells, assigns and transfers unto:

Print
Name of Transferee

Address

City
State Zip Code

this Warrant Certificate, together with all right,
title and interest therein, and does hereby irrevocably constitute and appoint                                  
Attorney, to transfer the within Warrant Certificate on the books of the
within-named Company, with full power of substitution.

	
  Dated:

  	
   

  	
   

  	
  Signature:

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  (Signature must conform in all respects to name of
  Holder as specified on the face of the Warrant Certificate)

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
   

  	
   

  	
   

  	
  Social Security Number or Other Identifying Number
  of AssigneeUnassociated Document

    
      

    

    Exhibit
      10.1

    

    Issued:
      10/04/2006

    Revised:             
      n/a

    Effective:
      10/09/2006

    

    

    CSS
      INDUSTRIES, INC.

    SEVERANCE
      PAY PLAN

    FOR
      SENIOR MANAGEMENT

    AND

    SUMMARY
      PLAN DESCRIPTION

    

    

    Effective
      October 9, 2006

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    INTRODUCTION

    

    The
      purpose of the CSS Industries, Inc. Severance Pay Plan for Senior Management
      (the “Plan”) is to provide payments on a discretionary basis to certain key
      employees of CSS Industries, Inc. (“CSS”) and its subsidiaries whose employment
      is terminated for a reason covered by the Plan. This document is designed to
      serve as both the Plan document and the summary plan description for the Plan.
      The legal rights and obligations of any person having an interest in the Plan
      are determined solely by the provisions of the Plan.

    

    The
      Plan
      is intended to alleviate some of the financial hardship that eligible employees
      may experience when their employment is terminated. In essence, benefits under
      the Plan are intended to be supplemental unemployment benefits. The benefits
      under the Plan are not intended as deferred compensation and no individual
      shall
      have a vested right in such benefits.

    

    CSS,
      as
      the Plan sponsor, has the sole discretion to determine whether an employee
      may
      be considered eligible for benefits under the Plan. All actions taken by CSS
      shall be in its role as the sponsor of the Plan, and not as a fiduciary. Nothing
      in the Plan will be construed to give any employee the right to receive
      severance payments or to continue in the employment of CSS and any of its
      subsidiaries. The Plan is unfunded, has no trustee, and is administered by
      the
      Plan Administrator. The Plan is intended to be an “employee welfare benefit
      plan” within the meaning of section 3(1) of the Employee Retirement Income
      Security Act of 1974, as amended (“ERISA”), and 29 C.F.R. § 2510.3-2(b) and is
      to be administered as a “top-hat” welfare plan exempt from the substantive
      requirements of ERISA. Please review the section entitled “Amendment and
      Termination of the Plan” regarding CSS’ reservation of future
      rights.

    

    The
      Plan
      shall be effective as of October 9, 2006 with respect to terminations occurring
      on or after October 9, 2006, and supersedes all prior severance pay plans,
      policies, agreements or practices, whether formal or informal, written or
      unwritten, of CSS and its subsidiaries under which CSS or any of its
      subsidiaries provided severance benefits prior to the effective date of this
      Plan, with the exception of any individual employment contract that contains
      a
      severance pay provision that provides severance in excess of the amount an
      employee would be eligible to receive under this Plan. The Plan will continue
      until terminated as provided herein. 

    

    GENERAL
      INFORMATION 

    

    
      	1.	
              Plan
                Name:     CSS
                Industries, Inc. Severance Pay Plan for Senior
                Management

            

    

    

    
      	
              2.

            	
              Plan
                Number:
                506 

            

    

    

    
      	
              3.

            	
              Plan
                Sponsor: 
                CSS Industries, Inc.

            

    

    
      	 	
              1845
                Walnut Street, Suite 800 

            

    

    
      	 	
              Philadelphia, PA 19103

            

    

    

    
      	
              4.

            	
              Employer
                Identification Number: 13-1920657

            

    

    
      
        
        

      

      
        2

        
          

        

      

      
        
        

      

    

    
      	
              5.

            	
              Type
                of Plan: Welfare
                Benefit - Severance Pay Plan

            

    

    

    
      	
              6.

            	
              Plan
                Administrator:  
                Severance Plan Administrative
                Committee

            

    

    
      	 	
              CSS
                Industries, Inc.

            

    

    
      	 	
              1845
                Walnut Street, Suite 800 

            

    

    
      	 	
              Philadelphia, PA 19103

            

    

    

    
      	
              7.

            	
              Agent
                for Service of Legal Process:
                The Plan Administrator at the address
                above.

            

    

    

    
      	
              8.

            	
              Sources
                of Contributions: The
                Plan is unfunded and CSS and the Participating Subsidiaries pay the
                cost
                of coverage from their assets. 

            

    

    

    
      	
              9.

            	
              Type
                of Administration: The
                Plan is administered by the Plan Administrator with benefits provided
                in
                accordance with the provisions of this Plan
                document.

            

    

    

    
      	
              10.

            	
              Recordkeeping:
                The
                Plan and its records are kept on a fiscal year basis, April 1 through
                March 31. For the first plan year, the records are kept on the short
                plan
                year for the period between October 9, 2006 and March 31,
                2007.

            

    

    

    
      	11.	
              Participating
                Subsidiaries: The
                subsidiaries and affiliates of CSS that participate in the Plan are
                identified in the attached Exhibit
                B.

            

    

    

    DEFINITIONS

    

    Cause:
      Except
      to the extent otherwise specified by CSS, a finding by the Employer that you
      have: (i) violated your Employer’s Code of Ethics Policy; (ii) violated the CSS
      Anti-Harassment Policy; (iii) violated your Employer’s Drug-Free Workplace Act
      Policy; (iv) committed insubordination; (v) abused other employees; (vi) engaged
      in theft; (vii) engaged in dishonesty; (viii) engaged in actions of a criminal
      nature; (ix) willfully neglected job responsibilities; (x) violated any other
      CSS or Employer policy; (xi) demonstrated significantly deficient job
      performance that is a willful failure by you to improve your performance despite
      communication(s) by your Employer regarding the performance improvement required
      by the otherwise eligible employees; (xii) committed other act(s) detrimental
      to
      your Employer, its parent or subsidiaries, its employees, and/or its customers;
      or (xiii) engage in or become concerned with, either on your own behalf or
      on
      behalf of any other person, firm, or corporation, any business or activity
      which
      is the same, similar to, or competitive with that conducted by, engaged in,
      or
      developed for later implementation by the Employer. 

    

    Code:
      Internal Revenue Code of 1986, as amended.

    

    Committee:
      The
      Human Resources Committee of the Board of Directors of CSS. 

    

    Comparable
      Job:
      A job
      with no decrease in total annual compensation (base salary plus target bonus,
      if
      applicable), and which would require the affected individual to report to a
      principal business location that is less than 50 miles from the affected
      individual’s current principal business location. The Plan Administrator will
      have the sole discretion to determine whether a job is a Comparable Job for
      purposes of the Plan.

    
      
        
        

      

      
        3

        
          

        

      

      
        
        

      

    

    CSS:
      CSS
      Industries, Inc. 

    

    Employer:
      CSS and
      any Subsidiary.

    

    Employment
      Termination Date:
      The
      date on which your employment relationship with the Employer is involuntarily
      terminated by the Employer.

    

    Plan
      Administrator:
      The
      Severance Plan Administrative Committee as designated by CSS to administer
      the
      Plan in accordance with its terms, or its delegate.

    

    Release:
      The
      release and discharge of the Employer and all affiliated persons and entities
      from any and all claims, demands and causes of action relating to your
      employment with the Employer, other than as to any vested benefits to which
      you
      may be entitled under any Employer benefit plan, which will be in such form
      as
      may be proscribed by the Employer, acting as plan sponsor and as a fiduciary,
      from time to time and with such modifications as the Employer deems appropriate
      for your individual situation.

    

    Senior
      Management Employee:
      For
      purposes of this Plan, (A) any employee of CSS who either (i) has the officer
      title of President, Vice President, Treasurer or Secretary with such entity,
      or
      (ii) serves as the Managing Director of CSS Pacific Rim Limited; and (B) any
      employee of Cleo Inc, Berwick Offray LLC or Paper Magic Group, Inc. who either
      (i) has the officer title of President of such entity or (ii) has the officer
      title of Vice President with, and directly reports to the President of, such
      entity.

    

    Severance
      Pay:
      The
      severance benefits that will be offered to you if you incur a termination of
      employment with the Employer for a reason set forth in the Plan.

    

    Subsidiary:
      Any
      subsidiary of CSS that is designated by the Committee as a participating
      employer in the Plan and is listed on the attached Exhibit
      B.
      

    

    COVERAGE

    

    You
      will
      be eligible to participate in this Plan if you are a Senior Management Employee
      at the time of your termination of employment. You will not be eligible to
      participate in this Plan if you are not a Senior Management Employee at the
      time
      of your termination of employment.

    

    ELIGIBILITY

    

    A.   When
      You Are Eligible

    

    You
      are
eligible
      for
      Severance Pay if (i) your employment with your Employer has been terminated
      by
      the Employer for any reason other than on account of Cause, your death or you
      become disabled and you are not otherwise ineligible for severance pay as set
      forth in section B. below; and (ii) you sign and do not revoke the Employer’s
      standard Release. 

    
      
        
        

      

      
        4

        
          

        

      

      
        
        

      

    

    The
      foregoing in no way limits the right of the Employer to (i) terminate your
      employment and (ii) provide severance under other circumstances, in each case,
      as determined by the Employer in its sole and absolute discretion.

    

    B.   When
      You Are Not Eligible

    

    You
      are
not
      eligible
      for
      Severance Pay in any of the following circumstances:

    

    
      	 	
              1.

            	
              You
                voluntary resign, including retirement, for any reason or no reason.
                

            

    

    

    
      	 	
              2.

            	
              You
                are discharged involuntarily for violation of Employer rules, or
                for
                Cause, or the Employer discovers following your Employment Termination
                Date that you engaged in conduct that constitutes Cause during or
                after
                your employment with the Employer.

            

    

    

    
      	 	
              3.

            	
              You
                are terminated by your Employer after you are offered a Comparable
                Job and
                you refuse to accept the Comparable
                Job.

            

    

    

    
      	 	
              4.

            	
              You
                have an individual employment contract that contains a severance
                pay
                provision that provides severance in excess of the amount you would
                be
                eligible to receive under the Plan.

            

    

    

    
      	 	
              5.

            	
              Prior
                to or on your last day of scheduled employment, you die or prior
                to
                notification of an Employment Termination Date, you experience a
                physical
                or mental condition entitling you to any sick pay, disability or
                workers
                compensation.

            

    

    

    Notwithstanding
      any provision of the Plan to the contrary, the Committee, in its sole discretion
      and acting on behalf of the Employer as the Plan sponsor and not as a fiduciary,
      reserves the right (a) to determine whether an employee satisfies the
      eligibility requirements for Severance Pay, (b) to award Severance Pay to a
      terminated employee not otherwise eligible, (c) to deny benefits to an employee
      otherwise eligible under the terms of the Plan, (d) to award benefits to any
      terminated employee in a greater or lesser amount than provided for in the
      Plan,
      and/or (e) to pay out benefits in a manner or on a schedule other than provided
      for in the Plan.

    

    PLAN
      BENEFITS

    

    Severance
      Pay

    

    If
      you
      are selected to receive Severance Pay under the Plan, as determined by the
      Committee, the benefit for which you may be eligible may be based upon your
      years of service, compensation, or any other factors determined to be relevant
      by the Committee. For example, your past contributions to the Employer’s
      business, the conditions in the employment market, and other equitable
      considerations may be relevant factors. However, the Committee may provide
      a
      fixed level or schedule of benefits in connection with any special termination
      program designated by the Committee; provided, that such program shall not
      provide less benefits than that provided under this Plan. In the absence of
      any
      other determination, if your employment is terminated for a reason described
      above under “When you are Eligible,” your Severance Pay will be equal to your
      weekly base pay for the period determined in accordance with the chart set
      forth
      on the attached Exhibit
      A. 

    
      
        
        

      

      
        5

        
          

        

      

      
        
        

      

    

    Years
      of
      service for purposes of the chart in Exhibit
      A
      shall be
      full calendar years measured from your employment commencement date with your
      Employer (and each anniversary thereof). For purposes of determining your total
      number of calendar years, you will be provided with credit for all of your
      years
      of service with any Employer that participates in this Plan. Therefore, if
      you
      transfer between Employers, your service with all such Employers will be
      counted. For purposes of determining your employment commencement date, the
      date
      you first worked for an Employer will be used. If you worked for an entity
      whose
      business or assets have been acquired by an Employer, your service with such
      entity prior to the acquisition will only be counted if determined by the
      Employer. No partial years of service will be counted. Therefore, if your total
      years of service includes a period of months that is less than 12, your total
      years of service will be rounded down to the nearest whole year.

    

    Weekly
      base pay is your weekly rate of wages or salary in effect on your Employment
      Termination Date, excluding all extra pay, including, but not limited to,
      incentive bonuses, overtime pay, commissions, car allowances or other
      allowances, Employer contributions to the Employer’s 401(k) plan and other
      deferred compensation arrangements and other Employer paid
      benefits.

     

    Severance
      Pay will be paid from the general assets of the Employer and will be paid to
      you
      in equal installments according to your Employer’s normal payroll schedule over
      the severance period determined in accordance with the chart set forth on the
      attached Exhibit
      A
      ,
      provided that payment of Severance Pay shall not commence until the period
      has
      expired for revocation of the Release that you must sign to be entitled to
      Severance Pay. Severance Pay will be subject to all applicable federal, state
      and local tax withholding requirements. 

     

    All
      fringe benefits, including health and welfare, pension, life insurance, vacation
      and personal days, will cease on your Employment Termination Date, regardless
      of
      whether Severance Pay is made after that date.

     

    If
      you
      receive Severance Pay under this Plan and elect health care continuation
      coverage under the Consolidated Omnibus Reconciliation Act (“COBRA”) following
      termination of your employment, the Employer will pay for a portion of the
      monthly COBRA premium, on the same basis as the Employer pays for a portion
      of
      such coverage for active employees, for the period Severance Pay is paid to
      you
      under the Plan, unless it is earlier discontinued at your request. If continued,
      normal employee premium deductions will be made from your Severance
      Pay.

     

    If
      you
      die before you have received Severance Pay to which you are entitled under
      the
      Plan, your Severance Pay will be paid to your estate.

    
      
        
          
          

        

        
          6

          
            

          

        

        
          
          

        

      

    

    

    If
      you
      are eligible to receive Severance Pay under an employment agreement and under
      the Plan, you will receive the greater of the benefits under the employment
      agreement or the Plan, but not both.

     

    When
      Benefits End

    

    Severance
      Pay and any other benefits will be discontinued immediately if:

    

    
      	 	
              1.

            	
              The
                Employer determines that you engaged in any of the actions defined
                above
                as “Cause,” even if such determination is made following your Employment
                Termination Date.

            

    

    

    
      	 	
              2.

            	
              You
                breach any term of your Release, post-employment agreement, or other
                agreement relating to your
                employment.

            

    

    

    CLAIMS
      PROCEDURE

    

    Any
      request or claim for Severance Pay shall be deemed to be filed when a written
      request is made by the claimant or the claimant’s authorized representative
      which is reasonably calculated to bring the claim to the attention of the Plan
      Administrator.

    

    The
      Plan
      Administrator, or its designee, shall advise the claimant or such claimant’s
      representative, in writing or in electronic form, of its decision within 90
      days
      of receipt of the claim for Severance Pay, unless special circumstances require
      an extension of such 90-day period for not more than an additional 90 days.
      Where such extension is necessary, the claimant shall be given written notice
      of
      the delay before the expiration of the initial 90-day period, which notice
      shall
      set forth the reasons for the delay and the date the Plan Administrator expects
      to render its decision. If the extension is necessary because the claimant
      has
      failed to submit the information necessary to decide the claim, the Plan
      Administrator’s period for responding to such claim shall be tolled until the
      date the claimant responds to the request for additional information. The
      response shall:

     

    
      	 	
              1.

            	
              be
                in writing or in electronic form,

            

    

    

    
      	 	
              2.

            	
              be
                written in a manner calculated to be understood by the claimant,
                and

            

    

    

    
      	 	
              3.

            	
              in
                the case of an adverse benefit determination:

            

    

    

    
      	 	
              a.

            	
              set
                forth the specific reason(s) for the denial of
                benefits;

            

    

    

    
      	 	
              b.

            	
              contain
                specific references to Plan provisions on which the denial is
                based;

            

    

    

    
      	 	
              c.

            	
              describe
                any additional material and information, if any, necessary for the
                claim
                for benefits to be perfected, and an explanation of why such material
                or
                information is necessary; and

            

    

    
      
        
        

      

      
        7

        
          

        

      

      
        
        

      

    

    
      	 	
              d.

            	
              describe
                the Plan’s review procedures and the time limits applicable to such
                procedures, and include a statement of the claimant’s right to bring a
                civil action under section 502(a) of the ERISA following an adverse
                benefit determination on review.

            

    

    

    If
      the
      claimant fails to appeal the Plan Administrator’s adverse benefit determination,
      in writing, within 60 days after its receipt by the claimant, the Plan
      Administrator’s determination shall become final and conclusive.

    

    If
      the
      claimant appeals the Plan Administrator’s adverse benefit determination in a
      timely fashion, the Plan Administrator shall reexamine all issues relevant
      to
      the original denial of benefits. Any such claimant or his or her duly authorized
      representative may review any relevant documents and records, free of charge,
      including documents and records that were relied upon in making the benefit
      determination, documents submitted, considered or generated in the course of
      making the benefit determination (even if such documents were not relied upon
      in
      making the benefit determination), and documents that demonstrate compliance,
      in
      making the benefit determination, with the Plan’s required administrative
      processes and safeguards. In addition, the claimant or his duly authorized
      representative may submit, in writing, any documents, records, comments or
      other
      information relating to such claim for benefits. In the course of the review,
      the Plan Administrator shall take into account all comments, documents, records
      and other information submitted by the claimant or his duly authorized
      representative relating to such claim, regardless of whether it was submitted
      or
      considered as part of the initial benefit determination.

    

    The
      Plan
      Administrator shall advise the claimant or such claimant’s representative, in
      writing or in electronic form, of its decision within 60 days of receipt of
      the
      written appeal, unless special circumstances require an extension of such 60-day
      period for not more than an additional 60 days. Where such extension is
      necessary, the claimant shall be given written notice of the delay before the
      expiration of the initial 60-day period, which notice shall set forth the
      reasons for the delay and the date the Plan Administrator expects to render
      its
      decision. In the event of an adverse benefit determination on appeal, the Plan
      Administrator shall advise the claimant, in a manner calculated to be understood
      by the claimant of:

    

    
      	 	
              1.

            	
              the
                specific reason(s) for the adverse benefit
                determination;

            

    

    

    
      	 	
              2.

            	
              the
                specific Plan provisions on which the decision was
                based;

            

    

    

    
      	 	
              3.

            	
              the
                claimant’s right to receive, upon request and free of charge, and
                reasonable access to, copies of all documents, records and other
                information relevant to such claim;
                and

            

    

    

    
      	 	
              4.

            	
              a
                statement describing any voluntary appeals procedures offered by
                the Plan,
                the claimant’s right to obtain information about such procedures, and a
                statement of the claimant’s right to bring an action under section 502(a)
                of ERISA.

            

    

    
      
        
        

      

      
        8

        
          

        

      

      
        
        

      

    

    No
      person
      may bring an action for any alleged wrongful denial of Plan benefits in a court
      of law unless the claims procedures set forth above are exhausted and a final
      determination is made by the Plan Administrator. If you or other interested
      person challenges a decision of the Plan Administrator, a review by the court
      of
      law will be limited to the facts, evidence and issues presented to the Plan
      Administrator during the claims procedure set forth above. Facts and evidence
      that become known to you or other interested person after having exhausted
      the
      claims procedure must be brought to the attention of the Plan Administrator
      for
      reconsideration of the claims determination. Issues not raised with the Plan
      Administrator will be deemed waived.

    

    PLAN
      ADMINISTRATION

    

    The
      Severance Plan Administrative Committee will be the Plan Administrator of the
      Plan and the named fiduciary of the Plan for purposes of ERISA. The Severance
      Plan Administrative Committee shall consist of one or more persons appointed
      by
      CSS. The Severance Plan Administrative Committee may, however, delegate to
      any
      person, committee or entity any of its power or duties under the
      Plan.

    

    The
      Plan
      Administrator will be the sole judge of the application and interpretation
      of
      the Plan, and will have the discretionary authority to construe the provisions
      of the Plan and to resolve disputed issues of fact. The Committee will have
      the
      sole authority to make determinations regarding eligibility for benefits. The
      decisions of the Plan Administrator and the Committee in all matters relating
      to
      the Plan that are within the scope of its authority (including, but not limited
      to, eligibility for benefits, Plan interpretations, and disputed issues of
      fact)
      will be final and binding on all parties.

    

    SECTION
      409A

     

    If
      section 409A of the Code applies to this Plan, the Plan will be administered
      in
      accordance with the requirements of section 409A, and if and to the extent
      required by section 409A of the Code and applicable guidance, distributions
      to
      employees who are “key employees” as described in section 409A(a)(2)(B)(i) of
      the Code will be made, such distributions shall not begin to be paid until
      6
      months after the key employee’s Employment Termination Date (or if earlier, the
      date of death of the key employee); provided, that to the extent that the
      payment of Severance Pay or other amounts payable under the Plan must be delayed
      for 6 months the affected individual will receive a lump sum payment as soon
      as
      administratively practicable after the end of the 6 month period equal to the
      portion of the Severance Pay or such other amounts that would otherwise have
      been paid during such 6 month period, but for the requirements to comply with
      section 409A of the Code, and the remaining portion of the Severance Pay and
      such other amounts will be paid in accordance with the Employer’s normal payroll
      practices commencing after the end of such 6 month period for the remainder
      of
      the severance period. 

    

    AMENDMENT
      AND TERMINATION OF THE PLAN

    

    CSS
      reserves the right to amend or terminate the Plan, in whole or in part, at
      any
      time and for any reason. An amendment to the Plan may not discontinue or change
      any payments to a terminated employee who commenced receiving Severance Pay
      under the Plan prior to the effective date of the amendment of the Plan. If
      the
      Plan is terminated, no further benefits will be payable under the Plan to any
      employee who has not commenced receiving Severance Pay prior to the effective
      date of such termination.

    
      
        
        

      

      
        9

        
          

        

      

      
        
        

      

    

    NONALIENATION
      OF BENEFITS

    

    You
      do
      not have the power to transfer, assign, anticipate, mortgage or otherwise
      encumber any rights or any amounts payable under this Plan; nor will any such
      rights or amounts payable under this Plan be subject to seizure, attachment,
      execution, garnishment or other legal or equitable process, or for the payment
      of any debts, judgments, alimony, or separate maintenance, or be transferable
      by
      operation of law in the event of bankruptcy, insolvency, or otherwise. In the
      event you attempt to assign, transfer or dispose of such right, or if an attempt
      is made to subject such right to such process, such assignment, transfer or
      disposition will be null and void.

    

    ERISA
      RIGHTS STATEMENT

    

    As
      a
      participant in the Plan, you are entitled to certain rights and protections
      under the Employee Retirement Income Security Act of 1974 (“ERISA”). ERISA
      provides that all Plan participants will be entitled to:

    

    Receive
      Information about the Plan and Benefits

    

    
      	
              ·

            	
              Examine,
                without charge, at the Plan Administrator’s office and at other specified
                locations, such as worksites, all documents governing the Plan, including
                a copy of the latest annual report (Form 5500 Series) filed by the
                plan
                with the U.S. Department of Labor and available at the Public Disclosure
                Room of the Employee Benefits Security
                Administration.

            

    

    

    
      	
              ·

            	
              Obtain,
                upon written request to the Plan Administrator, copies of documents
                governing the operation of the Plan, including copies of the latest
                annual
                report (Form 5500 Series) and updated summary plan description. The
                Plan
                Administrator may make a reasonable charge for the
                copies.

            

    

    

    Prudent
      Actions by Plan Fiduciaries

    

    In
      addition to creating rights for Plan participants, ERISA imposes duties upon
      the
      people who are responsible for the operation of the employee benefit plan.
      The
      people who operate the Plan, called “fiduciaries” of the Plan, have a duty to do
      so prudently and in the interest of employees and other Plan participants and
      beneficiaries. No one, including your Employer, or any other person, may fire
      you or otherwise discriminate against you in any way to prevent you from
      obtaining a welfare benefit or exercising your rights under
      ERISA.

    
      
        
        

      

      
        10

        
          

        

      

      
        
        

      

    

    Enforcing
      Your Rights

    

    If
      your
      claim for a benefit is denied or ignored, in whole or in part, you have a right
      to know why this was done, to obtain copies of documents relating to the
      decision without charge, and to appeal any denial, all within certain time
      schedules.

    

    Under
      ERISA, there are steps you can take to enforce the above rights. For instance,
      if you request materials from the Plan and you do not receive them within 30
      days, you may file suit in a federal court. In such a case, the court may
      require the Plan Administrator to provide the materials and pay you up to $110
      a
      day until you receive the materials, unless the materials were not sent because
      of reasons beyond the control of the Plan Administrator. If you have a claim
      for
      benefits that is denied or ignored, in whole or in part, you may file suit
      in a
      state or federal court. If it should happen that the Plan fiduciaries misuse
      the
      Plan’s money or if you are discriminated against for asserting your rights, you
      may seek assistance from the U.S. Department of Labor, or you may file suit
      in a
      federal court. The court will decide who should pay court costs and fees. If
      you
      lose, the court may order you to pay these costs and fees, for example, if
      it
      finds your claim is frivolous.

    

    Assistance
      with Your Questions

    

    If
      you
      have any questions about the Plan, you should contact the Plan Administrator.
      If
      you have any questions about this statement or about your rights under ERISA,
      you should contact the nearest office of the Employee Benefits Security
      Administration, U.S. Department of Labor, listed in the telephone directory
      or
      the Division of Technical Assistance and Inquires, Employee Benefits Security
      Administration, U.S. Department of Labor, 200 Constitution Avenue NW,
      Washington, D.C. 20210 (web address: www.dol.gov/dol/pwba).
      You
      may also obtain certain publications about your rights and responsibilities
      under ERISA by calling the publication hotline of the Employee Benefits Security
      Administration.

     

    
      
        
        

      

      
        11

        
          

        

      

      
        
        

      

    

    

    EXHIBIT
      “A”

    

    SEVERANCE
      PAY FORMULA

    

    1. CSS’
      President and Chief Executive Officer; CSS’ Officers Reporting to CSS’
President; and Presidents of Cleo Inc, Berwick Offray LLC and Paper Magic Group,
      Inc.:

    

    
      	
              Years
                of Continuous Service

            	 	
              Number
                of Weeks of Severance Pay

            
	 	 	 
	
              0
                up to 2 years

            	 	
              26

            
	
              Over
                2 years up to 5 years

            	 	
              39

            
	
              Over
                5 years

            	 	
              52
                (The maximum allowance)

            

    

    

    2.
      All
      other Senior Management Employees:

    

    
      	
              Years
                of Continuous Service

            	 	
              Number
                of Weeks of Severance Pay

            
	 	 	 
	
              0
                up to 2 years

            	 	
              12

            
	
              Over
                2 years up to 5 years

            	 	
              26

            
	
              Over
                5 years up to 10 years

            	 	
              39

            
	
              Over
                10 years

            	 	
              52
                (The maximum allowance)

            

    

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

    EXHIBIT
      “B”

    

    PARTICIPATING
      EMPLOYERS

    

    Cleo
      Inc

    Berwick
      Offray LLC 

    Paper
      Magic Group, Inc.

     

     

      2

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