Document:

ex10-14.htm

    
      

    

    Exhibit
10.14

     

    
      

       

      

      
        Waste
Connections, Inc.

        Nonqualified
Deferred Compensation Plan

        
          Master
Plan Document

        

        
           

          
            

            

          

        

      

      

       

       

       

      
 

       

       

      

       

       

      Waste
Connections, Inc.

      Nonqualified
Deferred Compensation Plan

       

       

      Originally
effective July 1, 2004;

      Amended
and Restated as of January 1, 2008

       

       

      

       

      

       

      
        
          
          

        

        
          
          

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              
                
                  Waste
Connections, Inc.

                  Nonqualified
Deferred Compensation Plan

                  
                    Master
Plan Document

                     

                  

                  
                    

                    

                  

                   

                

              

            

          

        

        
          TABLE
OF CONTENTS

           

          
            	 
      	 
      	 
      	
                    Page

                  
	 	 	 
	
                    ARTICLE 1

                  	
                    Definitions

                  	
                    1

                  
	 
      	 
      	 
      
	
                    ARTICLE 2

                  	
                    Selection,
      Enrollment, Eligibility

                  	
                    8

                  
	 	 	 	 
	 
      	
                    2.1

                  	
                    Selection
      by Committee

                  	
                    8

                  
	 	 	 	 
	 
      	
                    2.2

                  	
                    Enrollment
      and Eligibility Requirements; Commencement of
Participation

                  	
                    8

                  
	 	 	 
	
                    ARTICLE 3

                  	
                    Deferral
      Commitments/Company Contribution Amounts/Company Restoration Matching
      Amounts /Vesting/Crediting/Taxes

                  	
                    9

                  
	 	 	 	 
	 
      	
                    3.1

                  	
                    Minimum
      Deferrals

                  	
                    9

                  
	 	 	 	 
	 
      	
                    3.2

                  	
                    Maximum
      Deferral

                  	
                    9

                  
	 	 	 	 
	 
      	
                    3.3

                  	
                    Election
      to Defer; Effect of Election Form

                  	
                    10

                  
	 	 	 	 
	 
      	
                    3.4

                  	
                    Withholding
      and Crediting of Annual Deferral Amounts

                  	
                    11

                  
	 	 	 	 
	 
      	
                    3.5

                  	
                    Company
      Contribution Amount

                  	
                    11

                  
	 	 	 	 
	 
      	
                    3.6

                  	
                    Company
      Restoration Matching Amount

                  	
                    11

                  
	 	 	 	 
	 
      	
                    3.7

                  	
                    Crediting
      of Amounts after Benefit Distribution

                  	
                    11

                  
	 	 	 	 
	 
      	
                    3.8

                  	
                    Vesting

                  	
                    12

                  
	 	 	 	 
	 
      	
                    3.9

                  	
                    Crediting/Debiting
      of Account Balances

                  	
                    12

                  
	 	 	 	 
	 
      	
                    3.10

                  	
                    FICA
      and Other Taxes

                  	
                    13

                  
	 	 	 
	
                    ARTICLE 4

                  	
                    Scheduled
      Distribution; Unforeseeable Emergencies;

                  	
                    13

                  
	 	 	 	 
	 
      	
                    4.1

                  	
                    Scheduled
      Distribution

                  	
                    13

                  
	 	 	 	 
	 
      	
                    4.2

                  	
                    Postponing
      Scheduled Distributions

                  	
                    14

                  
	 	 	 	 
	 
      	
                    4.3

                  	
                    Other
      Benefits Take Precedence Over Scheduled Distributions

                  	
                    14

                  
	 	 	 	 
	 
      	
                    4.4

                  	
                    Unforeseeable
      Emergencies

                  	
                    15

                  
	 	 	 
	
                    ARTICLE 5

                  	
                    Change
      In Control Benefit

                  	
                    16

                  
	 	 	 	 
	 
      	
                    5.1

                  	
                    Change
      in Control Benefit

                  	
                    16

                  
	 	 	 	 
	 
      	
                    5.2

                  	
                    Payment
      of Change in Control Benefit

                  	
                    16

                  
	 	 	 
	
                    ARTICLE 6

                  	
                    Retirement
      Benefit

                  	
                    16

                  
	 	 	 	 
	 
      	
                    6.1

                  	
                    Retirement
      Benefit

                  	
                    16

                  
	 	 	 	 
	 
      	
                    6.2

                  	
                    Payment
      of Retirement Benefit

                  	
                    16

                  
	 	 	 
	
                    ARTICLE 7

                  	
                    Termination
      Benefit

                  	
                    17

                  
	 	 	 	 
	 
      	
                    7.1

                  	
                    Termination
      Benefit

                  	
                    17

                  
	 	 	 	 
	 
      	
                    7.2

                  	
                    Payment
      of Termination Benefit

                  	
                    17

                  

          

           

          
            
              
              

            

            
              -i-

              
                

              

            

            
              
              

            

          

           

          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

            

          

           

          
            	
                    ARTICLE 8

                  	
                    Disability
      Benefit

                  	
                    17

                  
	 	 	 	 
	 
      	
                    8.1

                  	
                    Disability
      Benefit

                  	
                    17

                  
	 	 	 	 
	 
      	
                    8.2

                  	
                    Payment
      of Disability Benefit

                  	
                    17

                  
	 	 	 
	
                    ARTICLE 9

                  	
                    Death
      Benefit

                  	
                    17

                  
	 	 	 	 
	 
      	
                    9.1

                  	
                    Death
      Benefit

                  	
                    17

                  
	 	 	 	 
	 
      	
                    9.2

                  	
                    Payment
      of Death Benefit

                  	
                    17

                  
	 	 	 
	
                    ARTICLE 10

                  	
                    Beneficiary
      Designation

                  	
                    18

                  
	 	 	 	 
	 
      	
                    10.1

                  	
                    Beneficiary

                  	
                    18

                  
	 	 	 	 
	 
      	
                    10.2

                  	
                    Beneficiary
      Designation; Change; Spousal Consent

                  	
                    18

                  
	 	 	 	 
	 
      	
                    10.3

                  	
                    Acknowledgement

                  	
                    18

                  
	 	 	 	 
	 
      	
                    10.4

                  	
                    No
      Beneficiary Designation

                  	
                    18

                  
	 	 	 	 
	 
      	
                    10.5

                  	
                    Doubt
      as to Beneficiary

                  	
                    18

                  
	 	 	 	 
	 
      	
                    10.6

                  	
                    Discharge
      of Obligations

                  	
                    18

                  
	 	 	 
	
                    ARTICLE 11

                  	
                    Termination
      of Plan, Amendment or Modification

                  	
                    18

                  
	 	 	 	 
	 
      	
                    11.1

                  	
                    Termination
      of Plan

                  	
                    18

                  
	 	 	 	 
	 
      	
                    11.2

                  	
                    Amendment

                  	
                    19

                  
	 	 	 	 
	
                     
      

                  	
                    11.3

                  	
                    Plan
      Agreement

                  	
                    19

                  
	 	 	 	 
	 
      	
                    11.4

                  	
                    Effect
      of Payment

                  	
                    19

                  
	 	 	 
	
                    ARTICLE 12

                  	
                    Administration

                  	
                    20

                  
	 	 	 	 
	 
      	
                    12.1

                  	
                    Committee
      Duties

                  	
                    20

                  
	 	 	 	 
	 
      	
                    12.2

                  	
                    Administration
      Upon Change In Control

                  	
                    20

                  
	 	 	 	 
	 
      	
                    12.3

                  	
                    Agents

                  	
                    20

                  
	 	 	 	 
	 
      	
                    12.4

                  	
                    Binding
      Effect of Decisions

                  	
                    21

                  
	 	 	 	 
	 
      	
                    12.5

                  	
                    Indemnity
      of Committee

                  	
                    21

                  
	 	 	 	 
	 
      	
                    12.6

                  	
                    Employer
      Information

                  	
                    21

                  
	 	 	 
	
                    ARTICLE 13

                  	
                    Other
      Benefits and Agreements

                  	
                    21

                  
	 	 	 	 
	 
      	
                    13.1

                  	
                    Coordination
      with Other Benefits

                  	
                    21

                  
	 	 	 
	
                    ARTICLE 14

                  	
                    Claims
      Procedures

                  	
                    21

                  
	 	 	 	 
	 
      	
                    14.1

                  	
                    Presentation
      of Claim

                  	
                    21

                  
	 	 	 	 
	 
      	
                    14.2

                  	
                    Notification
      of Decision

                  	
                    21

                  
	 	 	 	 
	 
      	
                    14.3

                  	
                    Review
      of a Denied Claim

                  	
                    22

                  
	 	 	 	 
	 
      	
                    14.4

                  	
                    Decision
      on Review

                  	
                    22

                  
	 	 	 	 
	 
      	
                    14.5

                  	
                    Legal
      Action

                  	
                    23

                  

          

           

          
            
              
              

            

            
              -ii-

              
                

              

            

            
              
              

            

          

           

          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

            

             

          

           

          
            	
                    ARTICLE 15

                  	
                    Trust

                  	
                    23

                  
	 	 	 	 
	 
      	
                    15.1

                  	
                    Establishment
      of the Trust

                  	
                    23

                  
	 	 	 	 
	 
      	
                    15.2

                  	
                    Interrelationship
      of the Plan and the Trust

                  	
                    23

                  
	 	 	 	 
	 
      	
                    15.3

                  	
                    Distributions
      From the Trust

                  	
                    23

                  
	 	 	 
	
                    ARTICLE 16

                  	
                    Miscellaneous

                  	
                    23

                  
	 	 	 	 
	 
      	
                    16.1

                  	
                    Status
      of Plan

                  	
                    23

                  
	 	 	 	 
	 
      	
                    16.2

                  	
                    Unsecured
      General Creditor

                  	
                    23

                  
	 	 	 	 
	 
      	
                    16.3

                  	
                    Employer’s
      Liability

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.4

                  	
                    Nonassignability

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.5

                  	
                    Not
      a Contract of Employment

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.6

                  	
                    Furnishing
      Information

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.7

                  	
                    Terms

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.8

                  	
                    Captions

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.9

                  	
                    Governing
      Law

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.10

                  	
                    Notice

                  	
                    24

                  
	 	 	 	 
	 
      	
                    16.11

                  	
                    Successors

                  	
                    25

                  
	 	 	 	 
	 
      	
                    16.12

                  	
                    Spouse’s
      Interest

                  	
                    25

                  
	 	 	 	 
	 
      	
                    16.13

                  	
                    Validity

                  	
                    25

                  
	 	 	 	 
	 
      	
                    16.14

                  	
                    Incompetent

                  	
                    25

                  
	 	 	 	 
	 
      	
                    16.15

                  	
                    Court
      Order

                  	
                    25

                  
	 	 	 	 
	 
      	
                    16.16

                  	
                    Distribution
      in the Event of Income Inclusion Under 409A

                  	
                    26

                  
	 	 	 	 
	 
      	
                    16.17

                  	
                    Deduction
      Limitation on Benefit Payments

                  	
                    26

                  
	 	 	 	 
	 
      	
                    16.18

                  	
                    Insurance

                  	
                    26

                  

          

          
 

        

      

      
        
          
          

        

        
          -iii-

          
            

          

        

        
          
          

        

        
           

          
            
              
                
                  Waste
Connections, Inc.

                  Nonqualified
Deferred Compensation Plan

                  
                    Master
Plan Document

                     

                  

                  
                    

                    

                  

                   

                

              

            

          

        

      

      WASTE
CONNECTIONS, INC.

      NONQUALIFIED
DEFERRED COMPENSATION PLAN

      

      Purpose

       

      The
purpose of this Plan is to provide specified benefits to a select group of
management or highly compensated Employees and Directors who contribute
materially to the continued growth, development and future business success of
Waste Connections, Inc., a Delaware corporation, and its subsidiaries, if any,
that sponsor this Plan.  This Plan shall be unfunded for tax purposes
and for purposes of Title I of ERISA.

       

      This
Plan, originally effective July 1, 2004, has been amended and restated as of
January 1, 2008 to reflect certain changes necessitated by Code Section 409A and
related Treasury guidance.  The Plan is intended to comply with all
applicable law, including Code Section 409A and related Treasury guidance and
Regulations, and shall be operated and interpreted in accordance with this
intention.  Consistent with the foregoing, and in order to transition
the Plan to the requirements of Code Section 409A and related Treasury guidance
and Regulations, the Committee may make available to Participants certain
transition relief described more fully in Appendix A of this Plan.

       

       

      ARTICLE
1

      Definitions

       

      For the
purposes of this Plan, unless otherwise clearly apparent from the context, the
following phrases or terms shall have the following indicated
meanings:

       

      
        	
                1.1

              	
                “Account
      Balance” shall mean, with respect to a Participant, an entry on the
      records of the Employer equal to the sum of (i) the Deferral Account
      balance, (ii) the Company Contribution Account balance, and (iii) the
      Company Restoration Matching Account balance. The Account Balance shall be
      a bookkeeping entry only and shall be utilized solely as a device for the
      measurement and determination of the amounts to be paid to a Participant,
      or his or her designated Beneficiary, pursuant to this
    Plan.

              

      

       

      
        	
                1.2

              	
                “Annual
      Deferral Amount” shall mean that portion of a Participant's Base Salary,
      Bonus, Commissions, Director Fees and LTIP Amounts that a Participant
      defers in accordance with Article 3 for any one Plan Year, without
      regard to whether such amounts are withheld and credited during such Plan
      Year.  In the event of a Participant's Retirement, Disability,
      death or Separation from Service prior to the end of a Plan Year, such
      year's Annual Deferral Amount shall be the actual amount withheld prior to
      such event.

              

      

       

      
        	
                1.3

              	
                “Annual
      Installment Method” shall be an annual installment payment over the number
      of years selected by the Participant in accordance
      with this Plan, calculated as follows: (i) for the first annual
      installment, the Participant’s vested Account Balance shall be calculated
      as of the close of business on or around the last day of
      the six-month period immediately following the date on which the
      Participant Retires, as determined by the Committee in its sole
      discretion, and (ii) for
      remaining annual installments, the Participant’s vested Account Balance
      shall be calculated on every anniversary of such calculation date, as
      applicable.  Each annual installment shall be calculated by
      multiplying this balance by a fraction, the numerator of which is one and
      the denominator of which is the remaining number of annual payments due
      the Participant.  By way of example, if the Participant elects a
      ten (10) year Annual Installment Method for the Retirement Benefit, the
      first payment shall be 1/10 of the vested Account Balance, calculated as
      described in this definition.  The following year, the payment
      shall be 1/9 of the vested Account Balance, calculated as described in
      this definition.

              

      

       

      
        
          
          

        

        
          -1-

          
            

          

        

        
          
          

        

         

      

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      
        	
                1.4

              	
                “Base
      Salary” shall mean the annual cash compensation relating to services
      performed during any calendar year, excluding distributions from
      nonqualified deferred compensation plans, bonuses, commissions, overtime,
      fringe benefits, stock options, relocation expenses, incentive payments,
      non-monetary awards, director fees and other fees, and automobile and
      other allowances paid to a Participant for employment services rendered
      (whether or not such allowances are included in the Employee’s gross
      income).  Base Salary shall be calculated before reduction for
      compensation voluntarily deferred or contributed by the Participant
      pursuant to all qualified or nonqualified plans of any Employer and shall
      be calculated to include amounts not otherwise included in the
      Participant's gross income under Code Sections 125, 402(e)(3), 402(h), or
      403(b) pursuant to plans established by any Employer; provided, however,
      that all such amounts will be included in compensation only to the extent
      that had there been no such plan, the amount would have been payable in
      cash to the Employee.

              

      

       

      
        	
                1.5

              	
                “Beneficiary”
      shall mean one or more persons, trusts, estates or other entities,
      designated in accordance with Article 10, that are entitled to
      receive benefits under this Plan upon the death of a
      Participant.

              

      

       

      
        	
                1.6

              	
                “Beneficiary
      Designation Form” shall mean the form established from time to time by the
      Committee that a Participant completes, signs and returns to the Committee
      to designate one or more
Beneficiaries.

              

      

       

      
        	
                1.7

              	
                “Benefit
      Distribution Date” shall mean the date that triggers distribution of a
      Participant’s vested Account Balance.  A Participant’s Benefit
      Distribution Date shall be determined upon the occurrence of any one of
      the following:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                If
      the Participant Retires, his or her Benefit Distribution Date shall be the
      last day of the six-month period immediately following the date on which
      the Participant Retires; provided, however, in the event the Participant
      changes his or her Retirement Benefit election in accordance with Section
      6.2(b), his or her Benefit Distribution Date shall be postponed in
      accordance with Section 6.2(b); or

              

      

       

      
        	
                 
      

              	
                (b)

              	
                If
      the Participant experiences a Separation from Service, his or her Benefit
      Distribution Date shall be the last day of the six-month period
      immediately following the date on which the Participant experiences a
      Separation from Service; or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                The
      date on which the Committee is provided with proof that is satisfactory to
      the Committee of the Participant’s death, if the Participant dies prior to
      the complete distribution of his or her vested Account Balance;
      or

              

      

       

      
        	
                 
      

              	
                (d)

              	
                The
      date on which the Participant becomes Disabled;
  or

              

      

       

      
        	
                 
      

              	
                (e)

              	
                The
      date on which the Company experiences a Change in Control, as determined
      by the Committee in its sole discretion, if (i) the Participant has
      elected to receive a Change in Control Benefit, as set forth in Section
      5.2 below, and (ii) if a Change in Control occurs prior to the
      Participant’s Separation from Service, Retirement, death or
      Disability.

              

      

       

      
        
          
          

        

        
          -2-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      
        	
                1.8

              	
                “Board”
      shall mean the board of directors of the
  Company.

              

      

       

      
        	
                1.9

              	
                “Bonus”
      shall mean any compensation, in addition to Base Salary, Commissions and
      LTIP Amounts, earned by a Participant for services rendered during a Plan
      Year, under any Employer's annual bonus and cash incentive
      plans.

              

      

       

      
        	
                1.10

              	
                “Change in Control” shall mean
      the occurrence of a “change in the ownership,” a “change in the effective
      control” or a “change in the ownership of a substantial portion of the
      assets” of a corporation, as determined in accordance with this
      Section.

              

      

       

      In order
for an event described below to constitute a Change in Control with respect to a
Participant, except as otherwise provided in part (b)(ii) of this Section, the
applicable event must relate to the corporation for which the Participant is
providing services, the corporation that is liable for payment of the
Participant’s Account Balance (or all corporations liable for payment if more
than one), as identified by the Committee in accordance with Treas. Reg. Section
1.409A-3(i)(5)(ii)(A)(2), or such other corporation identified by the Committee
in accordance with Treas. Reg. Section 1.409A-3(i)(5)(ii)(A)(3).

       

      In
determining whether an event shall be considered a “change in the ownership,” a
“change in the effective control” or a “change in the ownership of a substantial
portion of the assets” of a corporation, the following provisions shall
apply:

       

      
        	
                 
      

              	
                (a)

              	
                A “change in the ownership” of
      the applicable corporation shall occur on the date on which any one
      person, or more than one person acting as a group, acquires ownership of
      stock of such corporation that, together with stock held by such person or
      group, constitutes more than 50% of the total fair market value or total
      voting power of the stock of such corporation, as determined in accordance
      with Treas. Reg. Section 1.409A-3(i)(5)(v).  If a person or
      group is considered either to own more than 50% of the total fair market
      value or total voting power of the stock of such corporation, or to have
      effective control of such corporation within the meaning of part (b) of
      this Section, and such person or group acquires additional stock of such
      corporation, the acquisition of additional stock by such person or group
      shall not be considered to cause a “change in the ownership” of such
      corporation.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                A
      “change in the effective control” of the applicable corporation shall
      occur on either of the following
dates:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                The
      date on which any one person, or more than one person acting as a group,
      acquires (or has acquired during the 12-month period ending on the date of
      the most recent acquisition by such person or persons) ownership of stock
      of such corporation possessing 50% or more of the total voting power of
      the stock of such corporation, as determined in accordance with Treas.
      Reg. Section 1.409A-3(i)(5)(vi).  If a person or group is
      considered to possess 50% or more of the total voting power of the stock
      of a corporation, and such person or group acquires additional stock of
      such corporation, the acquisition of additional stock by such person or
      group shall not be considered to cause a “change in the effective control”
      of such corporation; or

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                The
      date on which a majority of the members of the applicable corporation’s
      board of directors is replaced during any 12-month period by directors
      whose appointment or election is not endorsed by a majority of the members
      of such corporation’s board of directors before the date of the
      appointment or election, as determined in accordance with Treas. Reg.
      Section 1.409A-3(i)(5)(vi).  In determining whether the event
      described in the preceding sentence has occurred, the applicable
      corporation to which the event must relate shall only include a
      corporation identified in accordance with Treas. Reg. Section
      1.409A-3(i)(5)(ii) for which no other corporation is a majority
      shareholder.

              

      

       

       

      
        
          
          

        

        
          -3-

          
            

          

        

        
          
          

        

      

      
         

        Waste
Connections, Inc.

        Nonqualified
Deferred Compensation Plan

        
          Master
Plan Document

           

        

        
          

          

        

         

      

      A “change
in the ownership of a substantial portion of the assets” of the applicable
corporation shall occur on the date on which any one person, or more than one
person acting as a group, acquires (or has acquired during the 12-month period
ending on the date of the most recent acquisition by such person or persons)
assets from the corporation that have a total gross fair market value equal to
or more than 40% of the total gross fair market value of all of the assets of
the corporation immediately before such acquisition or acquisitions, as
determined in accordance with Treas. Reg. Section
1.409A-3(i)(5)(vii).  A transfer of assets shall not be treated as a
“change in the ownership of a substantial portion of the assets” when such
transfer is made to an entity that is controlled by the shareholders of the
transferor corporation, as determined in accordance with Treas. Reg. Section
1.409A-3(i)(5)(vii)(B).

       

      
        	
                1.11

              	
                “Change
      in Control Benefit” shall have the meaning set forth in Article
      5.

              

      

       

      
        	
                1.12

              	
                “Claimant”
      shall have the meaning set forth in
  Section 14.1.

              

      

       

      
        	
                1.13

              	
                “Code”
      shall mean the Internal Revenue Code of 1986, as it may be amended from
      time to time.

              

      

       

      
        	
                1.14

              	
                “Commissions”
      shall mean the cash commissions earned by a Participant from any Employer
      for services rendered during a Plan Year, excluding Bonus, LTIP Amounts or
      other additional incentives or awards earned by the
      Participant.

              

      

       

      
        	
                1.15

              	
                “Committee”
      shall mean the committee described in
  Article 12.

              

      

       

      
        	
                1.16

              	
                “Company”
      shall mean Waste Connections, Inc., a Delaware corporation, and any
      successor to all or substantially all of the Company’s assets or
      business.

              

      

       

      
        	
                1.17

              	
                “Company
      Contribution Account” shall mean (i) the sum of the Participant’s Company
      Contribution Amounts, plus (ii) amounts credited or debited to the
      Participant’s Company Contribution Account in accordance with this Plan,
      less (iii) all distributions made to the Participant or his or her
      Beneficiary pursuant to this Plan that relate to the Participant’s Company
      Contribution Account.

              

      

       

      
        	
                1.18

              	
                “Company
      Contribution Amount” shall mean, for any one Plan Year, the amount
      determined in accordance with Section
3.5.

              

      

       

      
        	
                1.19

              	
                “Company
      Restoration Matching Account” shall mean (i) the sum of all of a
      Participant's Company Restoration Matching Amounts, plus (ii) amounts
      credited or debited to the Participant’s Company Restoration Matching
      Account in accordance with this Plan, less (iii) all distributions made to
      the Participant or his or her Beneficiary pursuant to this Plan that
      relate to the Participant’s Company Restoration Matching
      Account.

              

      

       

      
        	
                1.20

              	
                “Company
      Restoration Matching Amount” shall mean, for any one Plan Year, the amount
      determined in accordance with Section
3.6.

              

      

       

      
        
          
          

        

        
          -4-

          
            

          

        

        
          
          

        

      

      
         

        Waste
Connections, Inc.

        Nonqualified
Deferred Compensation Plan

        
          Master
Plan Document

           

        

        
          

          

        

         

      

       

      
        	
                1.21

              	
                “Death
      Benefit” shall mean the benefit set forth in
    Article 9.

              

      

       

      
        	
                1.22

              	
                “Deduction
      Limitation” shall mean the limitation on a benefit that may otherwise be
      distributable pursuant to the provisions of this Plan, as set forth in
      Section 16.16.

              

      

       

      
        	
                1.23

              	
                “Deferral
      Account” shall mean (i) the sum of all of a Participant's Annual Deferral
      Amounts, plus (ii) amounts credited or debited to the Participant’s
      Deferral Account in accordance with this Plan, less (iii) all
      distributions made to the Participant or his or her Beneficiary pursuant
      to this Plan that relate to his or her Deferral
  Account.

              

      

       

      
        	
                1.24

              	
                “Director”
      shall mean any member of the board of directors of any
      Employer.

              

      

       

      
        	
                1.25

              	
                “Director
      Fees” shall mean the annual fees earned by a Director from any Employer,
      including retainer fees and meetings fees, as compensation for serving on
      the board of directors.

              

      

       

      
        	
                1.26

              	
                “Disability”
      or “Disabled” shall mean  that a Participant is (i) unable to
      engage in any substantial gainful activity by reason of any medically
      determinable physical or mental impairment which can be expected to result
      in death or can be expected to last for a continuous period of not less
      than 12 months, or (ii) by reason of any medically determinable physical
      or mental impairment which can be expected to result in death or can be
      expected to last for a continuous period of not less than 12 months,
      receiving income replacement benefits for a period of not less than 3
      months under an accident or health plan covering employees of the
      Participant’s Employer.

              

      

       

      
        	
                1.27

              	
                “Disability
      Benefit” shall mean the benefit set forth in
    Article 8.

              

      

       

      
        	
                1.28

              	
                “Election
      Form” shall mean the form established from time to time by the Committee
      that a Participant completes, signs and returns to the Committee to make
      an election under the Plan.

              

      

       

      
        	
                1.29

              	
                “Employee”
      shall mean a person who is an employee of any
  Employer.

              

      

       

      
        	
                1.30

              	
                “Employer(s)”
      shall mean the Company and/or any of its subsidiaries (now in existence or
      hereafter formed or acquired) that have been selected by the Board to
      participate in the Plan and have adopted the Plan as a
      sponsor.

              

      

       

      
        	
                1.31

              	
                “ERISA”
      shall mean the Employee Retirement Income Security Act of 1974, as it may
      be amended from time to time.

              

      

       

      
        	
                1.32

              	
                “First
      Plan Year” shall mean the period beginning July 1, 2004 and ending
      December 31, 2004.

              

      

       

      
        	
                1.33

              	
                “LTIP
      Amounts” shall mean any portion of the compensation attributable to a Plan
      Year that is earned by a Participant as an Employee under any Employer's
      long-term incentive plan or any other long-term incentive arrangement
      designated by the Committee.

              

      

       

      
        	
                1.34

              	
                “Participant”
      shall mean any Employee or Director (i) who is selected to
      participate in the Plan, (ii) who submits an executed Plan Agreement,
      Election Form and Beneficiary Designation Form, which are accepted by the
      Committee, and (iii) whose Plan Agreement has not
    terminated.

              

      

       

      
        	
                1.35

              	
                “Plan”
      shall mean the Waste Connections, Inc. Nonqualified Deferred Compensation
      Plan, which shall be evidenced by this instrument and by each Plan
      Agreement, as they may be amended from time to
  time.

              

      

       

      
        
          
          

        

        
          -5-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      
        	
                1.36

              	
                “Plan
      Agreement” shall mean a written agreement, as may be amended from time to
      time, which is entered into by and between an Employer and a
      Participant.  Each Plan Agreement executed by a Participant and
      the Participant’s Employer shall provide for the entire benefit to which
      such Participant is entitled under the Plan; should there be more than one
      Plan Agreement, the Plan Agreement bearing the latest date of acceptance
      by the Employer shall supersede all previous Plan Agreements in their
      entirety and shall govern such entitlement.  The terms of any
      Plan Agreement may be different for any Participant, and any Plan
      Agreement may provide additional benefits not set forth in the Plan or
      limit the benefits otherwise provided under the Plan; provided, however,
      that any such additional benefits or benefit limitations must be agreed to
      by both the Employer and the
Participant.

              

      

       

      
        	
                1.37

              	
                “Plan
      Year” shall,
      except for the First Plan Year, mean a period
      beginning on January 1 of each calendar year and continuing through
      December 31 of such calendar year.

              

      

       

      
        	
                1.38

              	
                “Retirement”,
      “Retire(s)” or “Retired” shall mean, with respect to an Employee,
      Separation from Service on or after the Employee’s attainment of age
      fifty-five (55) with five (5) Years of Service; and shall mean with
      respect to a Director who is not an Employee, Separation from Service
      after the Director’s attainment of age fifty-five (55).  If a
      Participant is both an Employee and a Director, Retirement shall not occur
      until he or she Retires as both an Employee and a
  Director.

              

      

       

      
        	
                1.39

              	
                “Retirement
      Benefit” shall mean the benefit set forth in
    Article 6.

              

      

       

      
        	
                1.40

              	
                “Scheduled
      Distribution” shall mean the distribution set forth in Section 4.1.

              

      

       

      
        	
                1.41

              	
                “Separation
      from Service” shall mean a termination of services provided by a
      Participant to his or her Employer, whether voluntarily or involuntarily,
      other than by reason of death or Disability, as determined by the
      Committee in accordance with Treas. Reg. Section
      1.409A-1(h).  In determining whether a Participant has
      experienced a Separation from Service, the following provisions shall
      apply:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                For
      a Participant who provides services to an Employer as an Employee, except
      as otherwise provided in part (c) of this Section, a Separation from
      Service shall occur when such Participant has experienced a termination of
      employment with such Employer.  A Participant shall be
      considered to have experienced a termination of employment when the facts
      and circumstances indicate that the Participant and his or her Employer
      reasonably anticipate that either (i) no further services will be
      performed for the Employer after a certain date, or (ii) that the level of
      bona fide services the Participant will perform for the Employer after
      such date (whether as an Employee or as an independent contractor) will
      permanently decrease to no more than 20% of the average level of bona fide
      services performed by such Participant (whether as an Employee or an
      independent contractor) over the immediately preceding 36-month period (or
      the full period of services to the Employer if the Participant has been
      providing services to the Employer less than 36
  months).

              

      

       

      If a
Participant is on military leave, sick leave, or other bona fide leave of
absence, the employment relationship between the Participant and the Employer
shall be treated as continuing intact, provided that the period of such leave
does not exceed 6 months, or if longer, so long as the Participant retains a
right to reemployment with the Employer under an applicable statute or by
contract.  If the period of a military leave, sick leave, or other
bona fide leave of absence exceeds 6 months and the Participant does not retain
a right to reemployment under an applicable statute or by contract, the
employment relationship shall be considered to be terminated for purposes of
this Plan as of the first day immediately following the end of such 6-month
period.  In applying the provisions of this paragraph, a leave of
absence shall be considered a bona fide leave of absence only if there is a
reasonable expectation that the Participant will return to perform services for
the Employer. 

       

      
        
          
          

        

        
          -6-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      
        	
                 
      

              	
                (b)

              	
                For
      a Participant who provides services to an Employer as an independent
      contractor, except as otherwise provided in part (c) of this Section, a
      Separation from Service shall occur upon the expiration of the contract
      (or in the case of more than one contract, all contracts) under which
      services are performed for such Employer, provided that the expiration of
      such contract(s) is determined by the Committee to constitute a good-faith
      and complete termination of the contractual relationship between the
      Participant and such Employer. 

              

      

       

      
        	
                 
      

              	
                (c)

              	
                For
      a Participant who provides services to an Employer as both an Employee and
      an independent contractor (including as a Director), a Separation from
      Service generally shall not occur until the Participant has ceased
      providing services for such Employer  both as an Employee and as
      an independent contractor, as determined in accordance with the provisions
      set forth in parts (a) and (b) of this Section,
      respectively.  Similarly, if a Participant either (i) ceases
      providing services for an Employer as an independent contractor and begins
      providing services for such Employer as an Employee, or (ii) ceases
      providing services for an Employer as an Employee and begins providing
      services for such Employer as an independent contractor, the Participant
      will not be considered to have experienced a Separation from Service until
      the Participant has ceased providing services for such Employer in both
      capacities, as determined in accordance with the applicable provisions set
      forth in parts (a) and (b) of this
Section.

              

      

       

      
        	
                1.42

              	
                “Terminate
      the Plan”, “Termination of the Plan” shall mean a determination by an
      Employer’s board of directors that (i) all of its
      Participants shall no longer be eligible to participate in the Plan, (ii)
      no new deferral elections for such Participants shall be permitted, and
      (iii) such Participants shall no longer be eligible to receive company
      contributions under this Plan.

              

      

       

      
        	
                1.43

              	
                “Termination
      Benefit” shall mean the benefit set forth in
    Article 7.

              

      

       

      
        	
                1.44

              	
                “Trust”
      shall mean one or more trusts established by the Company in accordance
      with Article 15.

              

      

       

      
        	
                1.45

              	
                “Unforeseeable
      Emergency” shall mean  a severe financial hardship of the
      Participant or his or her Beneficiary resulting from (i) an illness
      or accident of the Participant or Beneficiary, the Participant’s or
      Beneficiary’s spouse, or the Participant’s or Beneficiary’s dependent (as
      defined in Code Section 152(a)), (ii) a loss of the Participant's or
      Beneficiary’s property due to casualty, or (iii) such other similar
      extraordinary and unforeseeable circumstances arising as a result of
      events beyond the control of the Participant or the Participant’s
      Beneficiary, all as determined in the sole discretion of the
      Committee.

              

      

       

      
        	
                1.46

              	
                “Years
      of Service” shall mean for an Employee, the total number of full years in
      which a Participant has been employed by one or more
      Employers.  For purposes of this definition, a year of
      employment shall be a 365 day period (or 366 day period in the case of a
      leap year) that, for the first year, commences on the Employee's date of
      hiring and that, for any subsequent year, commences on an anniversary of
      that date.  The Committee shall make a determination as to
      whether any partial year of employment shall be counted as a Year of
      Service.

              

      

       

       

      
        
          
          

        

        
          -7-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      ARTICLE
2

      Selection, Enrollment,
Eligibility

       

      
        	
                2.1

              	
                Selection
      by Committee.  Participation in the Plan shall be limited
      to a select group of management and highly compensated Employees and
      Directors of the Employer, as determined by the Committee in its sole
      discretion.  From that group, the Committee shall select, in its
      sole discretion, Employees and Directors to participate in the
      Plan.

              

      

       

      
        	
                2.2

              	
                Enrollment
      and Eligibility Requirements; Commencement of
      Participation.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                As
      a condition to participation, each Employee or Director who is eligible to
      participate in the Plan effective as of the first day of a Plan Year and
      elects to participate in the Plan, shall complete, execute and return to
      the Committee a Plan Agreement, an Election Form and a Beneficiary
      Designation Form, prior to the first day of such Plan Year, or such other
      earlier deadline as may be established by the Committee in its sole
      discretion.  In addition, the Committee shall establish from
      time to time such other enrollment requirements as it determines in its
      sole discretion are necessary.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                As
      a condition to participation, each Employee or Director who becomes
      eligible to participate in the Plan effective after the first day of a
      Plan Year and elects to participate in the Plan, or each Employee or
      Director who is selected to participate for the First Plan Year of the
      Plan itself and elects to participate in the Plan, shall complete, execute
      and return to the Committee a Plan Agreement, an Election Form and a
      Beneficiary Designation Form, all within thirty (30) days after such
      Employee’s or Director’s eligibility to participate in the Plan becomes
      effective.  In addition, the Committee shall establish from time
      to time such other enrollment requirements as it determines in its sole
      discretion are necessary. 

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Each
      Employee or Director who is eligible to participate in the Plan shall
      commence participation in the Plan on the date that the Committee
      determines, in its sole discretion, that the Employee or Director has met
      all enrollment requirements set forth in this Plan and required by the
      Committee, including returning all required documents to the Committee
      within the specified time period.  Notwithstanding the
      foregoing, the Committee shall process such Participant’s deferral
      election as soon as administratively practicable after such deferral
      election is submitted to and accepted by the
  Committee.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                If
      an Employee or a Director fails to meet all requirements contained in this
      Section 2.2 within the period required, that Employee or Director shall
      not be eligible to participate in the Plan during such Plan
      Year.

              

      

       

      

      
        
          
          

        

        
          -8-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

       

      ARTICLE
3

      Deferral Commitments/Company
Contribution Amounts/

      Company Restoration Matching
Amounts/ Vesting/Crediting/Taxes

       

      
        	
                3.1

              	
                Minimum
      Deferrals.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Annual
      Deferral Amount.  For each Plan Year, a Participant may
      elect to defer, as his or her Annual Deferral Amount, Base Salary, Bonus,
      Commissions, LTIP Amounts and/or Director Fees in the following minimum
      amounts for each deferral elected:

              

      

       

      
        	
                Deferral

              	
                Minimum
      Amount

              
	
                Base
      Salary, Bonus, 

                Commissions
      and/or 

                LTIP
      Amounts

              	
                $2,000
      aggregate

              
	
                Director
      Fees

              	
                $2,000

              

      

       

      If an
election is made for less than the stated minimum amounts, or if no election is
made, the amount deferred shall be zero.

       

      
        	
                 
      

              	
                (b)

              	
                Short
      Plan Year.  Notwithstanding the foregoing, if a
      Participant first becomes a Participant after the first day of a Plan
      Year, or in
      the case of the First Plan Year of the Plan itself, the minimum Annual
      Deferral Amount shall be an amount equal to the minimum set forth above,
      multiplied by a fraction, the numerator of which is the number of complete
      months remaining in the Plan Year and the denominator of which
      is 12.

              

      

       

      
        	
                3.2

              	
                Maximum
      Deferral.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Annual
      Deferral Amount.  For each Plan Year, a Participant may
      elect to defer, as his or her Annual Deferral Amount, Base Salary, Bonus,
      Commissions, LTIP Amounts and/or Director Fees up to the following maximum
      percentages for each deferral
elected:

              

      

       

      
        	
                Deferral

              	
                Maximum
      Percentage

              
	
                Base
      Salary

              	
                80%

              
	
                Bonus

              	
                100%

              
	
                Commissions

              	
                100%

              
	
                LTIP
      Amounts

              	
                100%

              
	
                Director
      Fees

              	
                100%

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Short
      Plan Year.  Notwithstanding the foregoing, if a
      Participant first becomes a Participant after the first day of a Plan
      Year, the maximum Annual Deferral Amount shall be limited to the amount of
      compensation not yet earned by the Participant as of the date the
      Participant submits a Plan Agreement and Election Form to the Committee
      for acceptance, except to the extent permissible under Code Section 409A
      and related Treasury guidance or Regulations.  For compensation
      that is earned based upon a specified performance period, the
      Participant’s deferral election will apply to the portion of such
      compensation that is equal to (i) the total amount of compensation for the
      performance period, multiplied by (ii) a fraction, the numerator of which
      is the number of days remaining in the service period after the
      Participant’s deferral election is made, and the denominator of which is
      the total number of days in the performance
  period.

              

      

       

      
        
          
          

        

        
          -9-

          
            

          

        

        
          
          

        

      

       

      
        
          
            Waste
Connections, Inc.

            Nonqualified
Deferred Compensation Plan

            
              Master
Plan Document

               

            

            
              

              

            

             

          

        

      

      
        	
                3.3

              	
                Election
      to Defer; Effect of Election
Form.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                First
      Plan Year.  In connection with a Participant's
      commence­ment of participa­tion in the Plan, the Participant shall
      make an irrevocable deferral election for the Plan Year in which the
      Participant commences participation in the Plan, along with such other
      elections as the Committee deems necessary or desirable under the
      Plan.  For these elections to be valid, the Election Form must
      be completed and signed by the Participant, timely delivered to the
      Committee (in accordance with Section 2.2 above) and accepted by the
      Committee.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                General
      Timing Rule for Deferral Elections in Subsequent Plan
      Years.  For each succeeding Plan Year, a Participant may
      elect to defer Base Salary, Bonus, Commissions, Director Fees and LTIP
      Amounts, and make such other elections as the Committee deems necessary or
      desirable under the Plan, by timely delivering a new Election Form to the
      Committee, in accordance with its rules and procedures, before the
      December 31st
      preceding the Plan Year in which such compensation is earned, or before
      such other deadline established by the Committee in accordance with the
      requirements of Code Section 409A and related Treasury guidance or
      Regulations.

              

      

       

      Any
deferral election(s) made in accordance with this Section 3.3(b) shall be irrevocable; provided, however, that if
the Committee requires Participants to make a deferral election for
“performance-based compensation” by the deadline(s) described above, it may, in
its sole discretion, and in accordance with Code Section 409A and related
Treasury guidance or Regulations, permit a Participant to subsequently change
his or her deferral election for such compensation by submitting an Election
Form to the Committee no later than the deadline established by the Committee
pursuant to Section 3.3(c) below.

       

      
        	
                 
      

              	
                (c)

              	
                Performance-Based
      Compensation.
      Notwithstanding the foregoing, the Committee may, in its sole
      discretion, determine that an irrevocable deferral election pertaining to
      “performance-based compensation” based on services performed over a period
      of at least twelve (12) months, may be made by timely delivering an
      Election Form to the Committee, in accordance with its rules and
      procedures, no later than six (6) months before the end of the performance
      service period.  “Performance-based compensation” shall be
      compensation, the payment or amount of which is contingent on
      pre-established organizational or individual performance criteria, which
      satisfies the requirements of Code Section 409A and related Treasury
      guidance or Regulations.  In order to be eligible to make a
      deferral election for performance-based compensation, a Participant must
      perform services continuously from a date no later than the date upon
      which the performance criteria for such compensation are established
      through the date upon which the Participant makes a deferral election for
      such compensation.  In no event shall an election to defer
      performance-based compensation be permitted after such compensation has
      become both substantially certain to be paid and readily
      ascertainable.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Compensation
      Subject to Risk of Forfeiture.  With respect to
      compensation (i) to which a Participant has a legally binding right to
      payment in a subsequent year, and (ii) that is subject to a forfeiture
      condition requiring the Participant’s continued services for a period of
      at least twelve (12) months from the date the Participant obtains the
      legally binding right, the Committee may, in its sole discretion,
      determine that an irrevocable deferral election for such compensation may
      be made by timely delivering an Election Form to the Committee in
      accordance with its rules and procedures, no later than the 30th day after
      the Participant obtains the legally binding right to the compensation,
      provided that the election is made at least twelve (12) months in advance
      of the earliest date at which the forfeiture condition could
      lapse.

              

      

       

      
        
          
          

        

        
          -10-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

          

        

      

      
        	
                3.4

              	
                Withholding
      and Crediting of Annual Deferral Amounts.  For each Plan
      Year, the Base Salary portion of the Annual Deferral Amount shall be
      withheld from each regularly scheduled Base Salary payroll in equal
      amounts, as adjusted from time to time for increases and decreases in Base
      Salary.  The Bonus, Commissions, LTIP Amounts and/or Director
      Fees portion of the Annual Deferral Amount shall be withheld at the time
      the Bonus, Commissions, LTIP Amounts or Director Fees are or otherwise
      would be paid to the Participant, whether or not this occurs during the
      Plan Year itself.  Annual Deferral Amounts shall be credited to
      a Participant’s Deferral Account at the time such amounts would otherwise
      have been paid to the
Participant.  

              

      

       

      
        	
                3.5

              	
                Company
      Contribution Amount.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                For
      each Plan Year, an Employer may be required to credit amounts to a
      Participant’s Company Contribution Account in accordance with employment
      or other agreements entered into between the Participant and the
      Employer.  Such amounts shall be credited on the date or dates
      prescribed by such agreements.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                For
      each Plan Year, an Employer, in its sole discretion, may, but is not
      required to, credit any amount it desires to any Participant’s Company
      Contribution Account under this Plan, which amount shall be for that
      Participant the Company Contribution Amount for that Plan
      Year.  The amount so credited to a Participant may be smaller or
      larger than the amount credited to any other Participant, and the amount
      credited to any Participant for a Plan Year may be zero, even though one
      or more other Participants receive a Company Contribution Amount for that
      Plan Year.  The Company Contribution Amount described in this
      Section 3.5(b), if any, shall be credited on a date or dates to be
      determined by the Committee, in its sole
  discretion.

              

      

       

      
        	
                3.6

              	
                Company
      Restoration Matching Amount.  A Participant's Company
      Restoration Matching Amount for any Plan Year shall be an amount
      determined by the Committee, in its sole discretion, to make up for
      certain limits applicable to the 401(k) Plan or other qualified plan for
      such Plan Year, as identified by the Committee, or for such other purposes
      as determined by the Committee in its sole discretion.  The
      amount so credited to a Participant under this Plan for any Plan Year (i)
      may be smaller or larger than the amount credited to any other
      Participant, and (ii) may differ from the amount credited to such
      Participant in the preceding Plan Year. The Participant’s Company
      Restoration Matching Account, if any, shall be credited on a date or dates
      to be determined by the Committee, in its sole
  discretion.

              

      

       

      
        	
                3.7

              	
                Crediting
      of Amounts after Benefit Distribution.  Notwithstanding
      any provision in this Plan to the contrary, should the complete
      distribution of a Participant’s vested Account Balance occur prior to the
      date on which any portion of (i) the Annual Deferral Amount that a
      Participant has elected to defer in accordance with Section 3.3, (ii) the Company Contribution Amount, or
      (iii) the Company Restoration Matching Amount, would otherwise be credited
      to the Participant’s Account Balance, such amounts shall not be credited
      to the Participant’s Account Balance, but shall be paid to the Participant
      in a manner determined by the Committee, in its sole discretion.
      

              

      

       

      
        
          
          

        

        
          -11-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      
        	
                3.8

              	
                Vesting.  A
      Participant shall at all times be 100% vested in his or her Deferral
      Account, Company Contribution Account and Company Restoration Matching
      Account.

              

      

       

      
        	
                3.9

              	
                Crediting/Debiting
      of Account Balances.  In accordance with, and subject to,
      the rules and procedures that are established from time to time by the
      Committee, in its sole discretion, amounts shall be credited or debited to
      a Participant's Account Balance in accordance with the following
      rules:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Measurement
      Funds.  Subject to the restrictions found in Section 3.9
      below, a Participant may elect one or more of the measurement funds
      selected by the Committee, in its sole discretion, which are based on
      certain mutual funds (the “Measurement Funds”), for the purpose of
      crediting or debiting additional amounts to his or her Account
      Balance.  As necessary, the Committee may, in its sole
      discretion, discontinue, substitute or add a Measurement
      Fund.  Each such action will take effect as of the first day of
      the first calendar quarter that begins at least thirty (30) days after the
      day on which the Committee gives Participants advance written notice of
      such change, or if necessary to comply with applicable tax law, including
      but not limited to guidance issued after the effective date of this Plan,
      such other date designated by the Committee, in its sole
      discretion.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Election
      of Measurement Funds.  A Participant, in connection with
      his or her initial deferral election in accordance with Section 3.3(a)
      above, shall elect, on the Election Form, one or more Measurement Fund(s)
      (as described in Section 3.9(a) above) to be used to determine the amounts
      to be credited or debited to his or her Account Balance.  If a
      Participant does not elect any of the Measurement Funds as described in
      the previous sentence, the Participant’s Account Balance shall
      automatically be allocated into the lowest-risk Measurement Fund, as
      determined by the Committee, in its sole discretion.  The
      Participant may (but is not required to) elect, by submitting an Election
      Form to the Committee that is accepted by the Committee, to add or delete
      one or more Measurement Fund(s) to be used to determine the amounts to be
      credited or debited to his or her Account Balance, or to change the
      portion of his or her Account Balance allocated to each previously or
      newly elected Measurement Fund.  If an election is made in
      accordance with the previous sentence, it shall apply as of the first
      business day deemed reasonably practicable by the Committee, in its sole
      discretion, and shall continue thereafter for each subsequent day in which
      the Participant participates in the Plan, unless changed in accordance
      with the previous
sentence.  

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Proportionate
      Allocation.  In making any election described in Section
      3.9(b) above, the Participant shall specify on the Election Form, in
      increments of one percent (1%), the percentage of his or her Account
      Balance or Measurement Fund, as applicable, to be
      allocated/reallocated.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                Crediting
      or Debiting Method.  The performance of each Measurement
      Fund (either positive or negative) will be determined by the Committee, in
      its sole discretion, on a daily basis based on the manner in which such
      Participant’s Account Balance has been hypothetically allocated among the
      Measurement Funds by the
Participant.

              

      

       

      
        
          
          

        

        
          -12-

          
            

          

        

        
          
          

        

      

       

      
        Waste
Connections, Inc.

        Nonqualified
Deferred Compensation Plan

        
          Master
Plan Document

           

        

        
          

          

        

         

      

      
        
           

        

      

      
        	
                 
      

              	
                (e)

              	
                No
      Actual Investment.  Notwithstanding any other provision
      of this Plan that may be interpreted to the contrary, the Measurement
      Funds are to be used for measurement purposes only, and a Participant's
      election of any such Measurement Fund, the allocation of his or her
      Account Balance thereto, the calculation of additional amounts and the
      crediting or debiting of such amounts to a Participant's Account Balance
      shall
      not be
      considered or construed in any manner as an actual investment of his or
      her Account Balance in any such Measurement Fund.  In the event
      that the Company or the Trustee (as that term is defined in the Trust), in
      its own discretion, decides to invest funds in any or all of the
      investments on which the Measurement Funds are based, no Participant shall
      have any rights in or to such investments themselves.  Without
      limiting the foregoing, a Participant's Account Balance shall at all times
      be a bookkeeping entry only and shall not represent any investment made on
      his or her behalf by the Company or the Trust; the Participant shall at
      all times remain an unsecured creditor of the
  Company.

              

      

       

      
        	
                3.10

              	
                FICA
      and Other Taxes.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Annual
      Deferral Amounts.  For each Plan Year in which an Annual
      Deferral Amount is being withheld from a Participant, the Participant’s
      Employer(s) shall withhold from that portion of the Participant’s Base
      Salary, Bonus, Commissions and/or LTIP Amounts that is not being deferred,
      in a manner determined by the Employer(s), the Participant’s share of FICA
      and other employment taxes on such Annual Deferral Amount.  If
      necessary, the Committee may reduce the Annual Deferral Amount in order to
      comply with this Section 3.10.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Company
      Restoration Matching Account and Company Contribution
      Account.  When a Participant becomes vested in a portion
      of his or her Company Restoration Matching Account and/or Company
      Contribution Account, the Participant’s Employer(s) shall withhold from
      that portion of the Participant’s Base Salary, Bonus, Commissions and/or
      LTIP Amounts that is not deferred, in a manner determined by the
      Employer(s), the Participant’s share of FICA and other employment taxes on
      such Company Restoration Matching Amount and/or Company Contribution
      Amount.  If necessary, the Committee may reduce the vested
      portion of the Participant’s Company Restoration Matching Account or
      Company Contribution Account, as applicable, in order to comply with this
      Section 3.10.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                Distributions.  The
      Participant’s Employer(s), or the trustee of the Trust, shall withhold
      from any payments made to a Participant under this Plan all federal, state
      and local income, employment and other taxes required to be withheld by
      the Employer(s), or the trustee of the Trust, in connection with such
      payments, in amounts and in a manner to be determined in the sole
      discretion of the Employer(s) and the trustee of the
  Trust.

              

      

       

      ARTICLE
4

       Scheduled
Distribution; Unforeseeable Emergencies

       

      
        	
                4.1

              	
                Scheduled
      Distribution.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                In
      connection with each election to defer an Annual Deferral Amount, a
      Participant may irrevocably elect to receive a Scheduled Distribution, in
      the form of a lump sum payment, from the Plan with respect to all or a
      portion of (i) the Annual Deferral Amount, (ii) the Company Contribution
      Amount, and (iii) the Company Restoration Matching Amount.  The
      Scheduled Distribution shall be a lump sum payment in an amount that is
      equal to the portion of the Annual Deferral Amount, the vested portion of
      the Company Contribution Amount and the vested portion of the Company
      Restoration Matching Amount that the Participant elected to have
      distributed as a Scheduled Distribution, plus amounts credited or debited
      in the manner provided in Section 3.9
      above on that amount, calculated as of the close of business on or around
      the date on which the Scheduled Distribution becomes payable, as
      determined by the Committee in its sole
  discretion.

              

      

       

      
        
          
          

        

        
          -13-

          
            

          

        

        
          
          

        

      

       

      
        
          
            Waste
Connections, Inc.

            Nonqualified
Deferred Compensation Plan

            
              Master
Plan Document

               

            

            
              

              

            

             

          

        

      

      
        	
                 
      

              	
                (b)

              	
                Subject
      to the other terms and conditions of this Plan, each Scheduled
      Distribution elected shall be paid out during a sixty (60) day period
      commencing immediately after the first day of any Plan Year designated by
      the Participant.  The Plan Year designated by the Participant
      must be at least three (3) Plan Years after the end of the Plan Year to
      which the Participant’s deferral election described in Section 3.3 relates, unless otherwise provided on an
      Election Form approved by the Committee in its sole
      discretion.  By way of example, if a Scheduled Distribution is
      elected for Annual Deferral Amounts, Company Contribution Amounts, and
      Company Restoration Matching Amounts that are earned and/or contributed in
      the Plan Year commencing January 1, 2004, the Scheduled Distribution
      would become payable during a sixty (60) day period commencing
      January 1, 2008. Notwithstanding the language set forth above, the
      Committee shall, in its sole discretion, adjust the amount distributable
      as a Scheduled Distribution if any portion of the Company Contribution
      Amount or Company Restoration Matching Amount is unvested on the Scheduled
      Distribution Date.

              

      

       

      
        	
                4.2

              	
                Postponing
      Scheduled Distributions.  A Participant may
      elect  to postpone any lump sum distribution described in
      Section 4.1 above, and have such amount paid
      out during a sixty (60) day period commencing immediately after an
      allowable alternative distribution date designated by the Participant in
      accordance with this Section 4.2.  In order to make
      this  election, the Participant must submit a new Scheduled
      Distribution Election Form to the Committee in accordance with the
      following criteria:

              

      

       

       

      
        	
                 
      

              	
                (a)

              	
                Such
      Scheduled Distribution Election Form must be submitted to and accepted by
      the Committee at least twelve (12) months prior to the Participant's
      previously designated Scheduled Distribution Date;
  and

              

      

       

       

      
        	
                 
      

              	
                (b)

              	
                The
      new Scheduled Distribution Date selected by the Participant must be the
      first day of a Plan Year, and must be at least five (5) years after the
      previously designated Scheduled Distribution
  Date.

              

      

       

       

      
        	
                 
      

              	
                (c)

              	
                The
      election of the new Scheduled Distribution Date shall have no effect until
      at least twelve (12) months after the date on which the election is
      made.

              

      

       

      
        	
                4.3

              	
                Other
      Benefits Take Precedence Over Scheduled
      Distributions.  Should a Benefit Distribution Date occur
      that triggers a benefit under Articles 5, 6, 7, 8, or 9, any Annual
      Deferral Amount, Company Contribution Amount and/or Company Restoration
      Matching Amount, plus amounts credited or debited thereon, that are
      subject to a Scheduled Distribution election under Section 4.1 shall not
      be paid in accordance with Section 4.1, but shall be paid in accordance
      with the other applicable Article.  Notwithstanding the
      foregoing, the Committee shall interpret this Section 4.3 in a manner that
      is consistent with Code Section 409A and related Treasury guidance and
      Regulations.

              

      

       

      
        
          
          

        

        
          -14-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      
        	
                4.4

              	
                Unforeseeable
      Emergencies.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                If
      the Participant experiences an Unforeseeable Emergency, the Participant
      may petition the Committee to receive a partial or full payout from the
      Plan, subject to the provisions set forth
below.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                The
      payout, if any, from the Plan shall not exceed the lesser of (i) the
      Participant's vested Account Balance, calculated as of the close of
      business on or around the date on which the amount becomes payable, as
      determined by the Committee in its sole discretion, or (ii) the amount
      necessary to satisfy the Unforeseeable Emergency, plus amounts reasonably
      necessary to pay Federal, state, or local income taxes or penalties
      reasonably anticipated as a result of the
      distribution.  Notwithstanding the foregoing, a Participant may
      not receive a payout from the Plan to the extent that the Unforeseeable
      Emergency is or may be relieved (A) through reimbursement or compensation
      by insurance or otherwise, (B) by liquidation of the Participant’s assets,
      to the extent the liquidation of such assets would not itself cause severe
      financial hardship or (C) by cessation of deferrals under this
      Plan,.

              

      

       

      
        	
                 
      

              	
                (c)

              	
                If
      the Committee, in its sole discretion, approves a Participant’s petition
      for payout from the Plan, the Participant shall receive a payout from the
      Plan within sixty (60) days of the date of such approval, and the
      Participant’s deferrals under the Plan shall be terminated as of the date
      of such approval.

              

      

       

      
        	
                 
      

              	
                (d)

              	
                In
      addition, a Participant’s deferral elections under this Plan shall be
      terminated to the extent the Committee determines, in its sole discretion,
      that termination of such Participant’s deferral elections is required
      pursuant to Treas. Reg. §1.401(k)-1(d)(3) for the Participant to obtain a
      hardship distribution from an Employer’s 401(k) Plan.  If the
      Committee determines, in its sole discretion, that a termination of the
      Participant’s deferrals is required in accordance with the preceding
      sentence, the Participant’s deferrals shall be terminated as soon as
      administratively practicable following the date on which such
      determination is made.

              

      

       

      
        	
                 
      

              	
                (e)

              	
                Notwithstanding
      the foregoing, the Committee shall interpret all provisions relating to a
      payout and/or termination of deferrals under this Section 4.4 in a manner that is consistent with Code
      Section 409A and related Treasury guidance and
    Regulations..

              

      

       

      
        
          
          

        

        
          -15-

          
            

          

        

        
          
          

        

         

        
          Waste
Connections, Inc.

          Nonqualified
Deferred Compensation Plan

          
            Master
Plan Document

             

          

          
            

            

          

           

        

         

        
          
            ARTICLE
5

          

        

      

      Change in Control
Benefit

       

      
        	
                5.1

              	
                Change
      in Control Benefit.  The Participant will receive a
      Change in Control Benefit, which shall be equal to the Participant's
      vested Account Balance, calculated as of the close of business on or
      around the Participant’s Benefit Distribution Date, as selected by the
      Committee in its sole discretion.

              

      

       

      
        	
                5.2

              	
                Payment
      of Change in Control Benefit.  A Participant, in
      connection with his or her commencement of participation in the Plan,
      shall irrevocably elect on an Election Form whether to (i) receive a
      Change in Control Benefit, or (ii) have his or her Account Balance remain
      in the Plan upon the occurrence of a Change in Control and to have his or
      her Account Balance remain subject to the terms and conditions of the
      Plan.  If a Participant does not make any election with respect
      to the payment of the Change in Control Benefit, then such Participant
      shall be deemed to have elected to receive a Change in Control Benefit
      upon the occurrence of a Change in Control.  The Change in
      Control Benefit, if any, shall be paid to the Participant in a lump sum no
      later than sixty (60) days after the Participant’s Benefit
      Distribution Date.  Notwithstanding the foregoing, the Committee
      shall interpret all provisions in this Plan relating to a Change in
      Control Benefit in a manner that is consistent with Code Section 409A and
      related Treasury guidance and
Regulations.

              

      

       

       

      ARTICLE
6

      Retirement
Benefit

       

      
        	
                6.1

              	
                Retirement
      Benefit.  A Participant who Retires shall receive, as a
      Retirement Benefit, his or her vested Account Balance, calculated as of
      the close of business on or around the Participant’s Benefit Distribution
      Date, as determined by the Committee in its sole
    discretion.

              

      

       

      
        	
                6.2

              	
                Payment
      of Retirement Benefit.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                A
      Participant, in connection with his or her commencement of participation
      in the Plan, shall elect on an Election Form to receive the Retirement
      Benefit in a lump sum or pursuant to an Annual Installment Method of up to
      15 years.  If a Participant does not make any election with
      respect to the payment of the Retirement Benefit in connection with his or
      her commencement of participation in the Plan, then such Participant shall
      be deemed to have elected to receive the Retirement Benefit in a lump
      sum.

              

      

       

      
        	
                 
      

              	
                (b)

              	
                A
      Participant may change the form of payment of the Retirement
      Benefit  by submitting an Election Form to the Committee in
      accordance with the following
criteria:

              

      

       

       

      
        	
                 
      

              	
                (i)

              	
                The
      election to modify the Retirement Benefit shall have no effect until at
      least twelve (12) months after the date on which the election is made;
      and

              

      

       

       

      
        	
                 
      

              	
                (ii)

              	
                The
      first Retirement Benefit payment shall be delayed at least five (5) years
      from the Participant’s originally scheduled Benefit Distribution Date
      described in Section 1.7(a).

              

      

       

       

      
        
          
          

        

        
          -16-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      For
purposes of applying the requirements above, the right to receive the Retirement
Benefit in installment payments shall be treated as the entitlement to a single
payment.  The Committee shall interpret all provisions relating to
changing the Retirement Benefit election under this Section 6.2 in a manner that
is consistent with Code Section 409A and related Treasury guidance or
Regulations.

       

       

      The
Election Form most recently accepted by the Committee that has become effective
shall govern the payout of the Retire­ment Benefit.

       

      
        	
                 
      

              	
                (c)

              	
                The
      lump sum payment shall be made, or installment payments shall commence, no
      later than sixty (60) days after the Participant’s Benefit
      Distribution Date.  Remaining installments, if any, shall be
      paid no later than sixty (60) days after each anniversary of the
      Participant’s Benefit Distribution
Date.

              

      

       

       

      ARTICLE
7

      Termination
Benefit

       

      
        	
                7.1

              	
                Termination
      Benefit.  A Participant who experiences a Separation from
      Service shall receive, as a Termination Benefit, his or her vested Account
      Balance, calculated as of the close of business on or around the
      Participant’s Benefit Distribution Date, as determined by the Committee in
      its sole discretion.

              

      

       

      
        	
                7.2

              	
                Payment
      of Termination Benefit.  The Termination Benefit shall be
      paid to the Participant in a lump sum payment no later than sixty (60)
      days after the Participant’s Benefit Distribution Date.
  

              

      

       

       

      ARTICLE
8

      Disability
Benefit

       

      
        	
                8.1

              	
                Disability
      Benefit. Upon a Participant’s Disability, the Participant shall
      receive a Disability Benefit, which shall be equal to the Participant's
      vested Account Balance, calculated as of the close of business on or
      around the Participant’s Benefit Distribution Date, as selected by the
      Committee in its sole discretion.

              

      

       

      
        	
                8.2

              	
                Payment
      of Disability Benefit. The Disability
      Benefit shall be paid to the Participant in a lump sum payment no later
      than sixty (60) days after the Participant’s Benefit Distribution
      Date.

              

      

       

       

      ARTICLE
9

      Death
Benefit

       

      
        	
                9.1

              	
                Death
      Benefit.  The Participant's Beneficiary(ies) shall
      receive a Death Benefit upon the Participant's death which will be equal
      to the Participant's vested Account Balance, calculated as of the close of
      business on or around the Participant’s Benefit Distribution Date, as
      selected by the Committee in its sole
  discretion.

              

      

       

      
        	
                9.2

              	
                Payment
      of Death Benefit.  The Death Benefit shall be paid to the
      Participant’s Beneficiary(ies) in a lump sum payment no later than sixty
      (60) days after the Participant’s Benefit Distribution
    Date.

              

      

       

      
        
          
          

        

        
          -17-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

      ARTICLE
10

      Beneficiary
Designation

       

      
        	
                10.1

              	
                Beneficiary.  Each
      Participant shall have the right, at any time, to designate his or her
      Beneficiary(ies) (both primary as well as contingent) to receive any
      benefits payable under the Plan to a beneficiary upon the death of a
      Participant.  The Beneficiary designated under this Plan may be
      the same as or different from the Beneficiary designation under any other
      plan of an Employer in which the Participant
  participates.

              

      

       

      
        	
                10.2

              	
                Beneficiary
      Designation; Change; Spousal Consent.  A Participant
      shall designate his or her Beneficiary by completing and signing the
      Beneficiary Designation Form, and returning it to the Committee or its
      designated agent.  A Participant shall have the right to change
      a Beneficiary by completing, signing and otherwise complying with the
      terms of the Beneficiary Designation Form and the Committee's rules and
      procedures, as in effect from time to time.  If the Participant
      names someone other than his or her spouse as a Beneficiary, the Committee
      may, in its sole discretion, determine that spousal consent is required to
      be provided in a form designated by the Committee, executed by such
      Participant's spouse and returned to the Committee.  Upon the
      acceptance by the Committee of a new Beneficiary Designation Form, all
      Beneficiary designations previously filed shall be
      canceled.  The Committee shall be entitled to rely on the last
      Beneficiary Designation Form filed by the Participant and accepted by the
      Committee prior to his or her
death.

              

      

       

      
        	
                10.3

              	
                Acknowledgment.  No
      designation or change in designation of a Beneficiary shall be effective
      until received and acknowledged in writing by the Committee or its
      designated agent.

              

      

       

      
        	
                10.4

              	
                No
      Beneficiary Designation.  If a Participant fails to
      designate a Beneficiary as provided in Sections 10.1, 10.2 and 10.3
      above or, if all designated Beneficia­ries predecease the Participant
      or die prior to complete distribution of the Participant's benefits, then
      the Participant's designated Beneficiary shall be deemed to be his or her
      surviving spouse.  If the Participant has no surviving spouse,
      the benefits remaining under the Plan to be paid to a Beneficiary shall be
      payable to the executor or personal representative of the Participant's
      estate.

              

      

       

      
        	
                10.5

              	
                Doubt
      as to Beneficiary.  If the Committee has any doubt as to
      the proper Beneficiary to receive payments pursuant to this Plan, the
      Committee shall have the right, exercisable in its discretion, to cause
      the Participant's Employer to withhold such payments until this matter is
      resolved to the Committee's
satisfaction.

              

      

       

      
        	
                10.6

              	
                Discharge
      of Obligations.  The payment of benefits under the Plan
      to a Beneficiary shall fully and completely discharge all Employers and
      the Committee from all further obligations under this Plan with respect to
      the Participant, and that Participant's Plan Agreement shall terminate
      upon such full payment of benefits.

              

      

       

       

      ARTICLE
11

      Termination of Plan,
Amendment or Modification

       

      
        	
                11.1

              	
                Termination
      of Plan.  Although each Employer anticipates that it will
      continue the Plan for an indefinite period of time, there is no guarantee
      that any Employer will continue the Plan or will not terminate the Plan at
      any time in the future.  Accordingly, each Employer reserves the
      right to Terminate the Plan (as defined in Section 1.42).  Following a Termination of the
      Plan, Participant Account Balances shall remain in the Plan until the
      Participant becomes eligible for the benefits provided in Articles 4, 5,
      6, 7, 8 or 9 in accordance with the provisions of those
      Articles.  The Termination of the Plan shall not adversely
      affect any Participant or Beneficiary who has become entitled to the
      payment of any benefits under the Plan as of the date of
      termination.  Notwithstanding the foregoing, to the extent
      permissible under Code Section 409A and related Treasury guidance or
      Regulations, during the thirty (30) days preceding or within twelve (12)
      months following a Change in Control an Employer shall be permitted to (i)
      terminate the Plan by action of its board of directors, and (ii)
      distribute the vested Account Balances to Participants in a lump sum no
      later than twelve (12) months after the Change in Control, provided that
      all other substantially similar arrangements sponsored by such Employer
      are also terminated and all balances in such arrangements are distributed
      within twelve (12) months of the termination of such
      arrangements.

              

      

       

      
        
          
          

        

        
          -18-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

          

        

      

      
        	
                11.2

              	
                Amendment.

              

      

       

      
        	
                 
      

              	
                (a)

              	
                Any
      Employer may, at any time, amend or modify the Plan in whole or in part
      with respect to that Employer.  Notwithstanding the foregoing,
      (i) no amendment or modification shall be effective to decrease the value
      of a Participant's vested Account Balance in existence at the time the
      amendment or modification is made, (ii) no amendment or modification shall
      be effective to change a deferral election or distribution election of a
      Participant that has been submitted to, and accepted by the Committee,
      prior to the time the amendment or modification is made without the
      consent of the Participant, and (iii) no amendment or modification of this
      Section 11.2 or Section 12.2 of the Plan shall be effective.
    

              

      

       

      
        	
                 
      

              	
                (b)

              	
                Notwithstanding
      the foregoing, in the event that the Company determines that any provision
      of the Plan may cause amounts deferred under the Plan to become
      immediately taxable to any Participant under Code Section 409A, and
      related Treasury guidance or Regulations, the Company may (i) adopt such
      amendments to the Plan and appropriate policies and procedures, including
      amendments and policies with retroactive effect, that the Company
      determines necessary or appropriate to preserve the intended tax treatment
      of the Plan benefits provided by the Plan and/or (ii) take such other
      actions as the Company determines necessary or appropriate to comply with
      the requirements of Code Section 409A, and related Treasury guidance or
      Regulations.

              

      

       

      
        	
                11.3

              	
                Plan
      Agreement.  Despite the provisions of Sections 11.1
      and 11.2 above, if a Participant's Plan Agreement contains benefits or
      limitations that are not in this Plan document, the Employer may only
      amend or terminate such provisions with the written consent of the
      Participant.

              

      

       

      
        	
                11.4

              	
                Effect
      of Payment.  The full payment of the Participant’s vested
      Account Balance under Articles 4, 5, 6, 7, 8, or 9 of the Plan shall
      completely discharge all obligations to a Participant and his or her
      designated Beneficiaries under this Plan, and the Participant's Plan
      Agreement shall terminate.

              

      

       

      
        
          
          

        

        
          -19-

          
            

          

        

        
          
          

        

         

        
          
            
              
                Waste
Connections, Inc.

                Nonqualified
Deferred Compensation Plan

                
                  Master
Plan Document

                   

                

                
                  

                  

                

                 

              

            

          

        

      

      ARTICLE
12

      Administration

       

      
        	
                12.1

              	
                Committee
      Duties.  Except as otherwise provided in this Article 12,
      this Plan shall be administered by a Committee, which shall consist of the
      Board, or such committee as the Board shall appoint.  Members of
      the Committee may be Participants under this Plan.  The
      Committee shall also have the discretion and authority to (i) make,
      amend, interpret, and enforce all appropriate rules and regulations for
      the administra­tion of this Plan and (ii) decide or resolve any
      and all ques­tions including interpretations of this Plan, as may
      arise in connection with the Plan.  Any individual serving on
      the Committee who is a Participant shall not vote or act on any matter
      relating solely to himself or herself, but shall not be prohibited from
      voting or acting on any matter in which such individual’s interest is
      affected in the same manner as other Participants
      generally.  When making a determination or calculation, the
      Committee shall be entitled to rely on information furnished by a
      Participant or the Company.

              

      

       

      
        	
                12.2

              	
                Administration
      Upon Change In Control. For purposes of this Plan, the Committee
      shall be the “Administrator” at all times prior to the occurrence of a
      Change in Control.  Within one hundred and twenty (120) days
      following a Change in Control, an independent third party “Administrator”
      may be selected by the individual who, immediately prior to the Change in
      Control, was the Company’s Chief Executive Officer or, if not so
      identified, the Company’s highest ranking officer (the “Ex-CEO”), and
      approved by the Trustee.  The Committee, as constituted prior to
      the Change in Control, shall continue to be the Administrator until the
      earlier of (i) the date on which such independent third party is selected
      and approved, or (ii) the expiration of the one hundred and twenty (120)
      day period following the Change in Control.  If an independent
      third party is not selected within one hundred and twenty (120) days of
      such Change in Control, the Committee, as described in Section 12.1 above,
      shall be the Administrator.  The Administrator shall have the
      discretionary power to determine all questions arising in connection with
      the administration of the Plan and the interpretation of the Plan and
      Trust including, but not limited to benefit entitlement determinations;
      provided, however, upon and after the occurrence of a Change in Control,
      the Administrator shall have no power to direct the investment of Plan or
      Trust assets or select any investment manager or custodial firm for the
      Plan or Trust.  Upon and after the occurrence of a Change in
      Control, the Company must: (1) pay all reasonable administrative expenses
      and fees of the Administrator; (2) indemnify the Administrator against any
      costs, expenses and liabilities including, without limitation, attorney’s
      fees and expenses arising in connection with the performance of the
      Administrator hereunder, except with respect to matters resulting from the
      gross negligence or willful misconduct of the Administrator or its
      employees or agents; and (3) supply full and timely information to the
      Administrator on all matters relating to the Plan, the Trust, the
      Participants and their Beneficiaries, the Account Balances of the
      Participants, the date and circumstances of the Retirement, Disability,
      death or Separation from Service of the Participants, and such other
      pertinent information as the Administrator may reasonably
      require.  Upon and after a Change in Control, the Administrator
      may be terminated (and a replacement appointed) by the Trustee only with
      the approval of the Ex-CEO.  Upon and after a Change in Control,
      the Administrator may not be terminated by the
  Company.

              

      

       

      
        	
                12.3

              	
                Agents.
      In the administration of this Plan, the Committee may, from time to time,
      employ agents and delegate to them such administrative duties as it sees
      fit (including acting through a duly appointed representative) and may
      from time to time consult with counsel who may be counsel to any
      Employer.

              

      

       

      
        
          
          

        

        
          -20-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

          

        

      

      
        	
                12.4

              	
                Binding
      Effect of Decisions.  The decision or action of the
      Administrator 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 shall be final and
      conclusive and binding upon all persons having any interest in the
      Plan.

              

      

       

      
        	
                12.5

              	
                Indemnity
      of Committee.  All Employers shall indemnify and hold
      harmless the members of the Committee, any Employee to whom the duties of
      the Committee may be delegated, and the Administrator against any and all
      claims, losses, damages, expenses or liabilities arising from any action
      or failure to act with respect to this Plan, except in the case of willful
      misconduct by the Committee, any of its members, any such Employee or the
      Administrator.

              

      

       

      
        	
                12.6

              	
                Employer
      Information.  To enable the Committee and/or
      Administrator to perform its functions, the Company and each Employer
      shall supply full and timely information to the Committee and/or
      Administrator, as the case may be, on all matters relating to the
      compensation of its Participants, the date and circum­stances of the
      Retirement, Disability, death or Separation from Service of its
      Participants, and such other pertinent information as the Committee or
      Administrator may reasonably
require.

              

      

       

       

      ARTICLE
13

      Other Benefits and
Agreements

       

      
        	
                13.1

              	
                Coordination
      with Other Benefits.  The benefits provided for a
      Participant and Participant's Beneficiary under the Plan are in addition
      to any other benefits available to such Participant under any other plan
      or program for employees of the Participant's Employer.  The
      Plan shall supplement and shall not supersede, modify or amend any other
      such plan or program except as may otherwise be expressly
      provided.

              

      

       

       

      ARTICLE
14

      Claims
Procedures

       

      
        	
                14.1

              	
                Presentation
      of Claim.  Any Participant or Beneficiary of a deceased
      Participant (such Participant or Beneficiary being referred to below as a
      “Claimant”) may deliver to the Committee a written claim for a
      determination with respect to the amounts distributable to such Claimant
      from the Plan.  If such a claim relates to the contents of a
      notice received by the Claimant, the claim must be made within sixty
      (60) days after such notice was received by the
      Claimant.  All other claims must be made within 180 days of
      the date on which the event that caused the claim to arise
      occurred.  The claim must state with particularity the
      determination desired by the
Claimant.

              

      

       

      
        	
                14.2

              	
                Notification
      of Decision.  The Committee shall consider a Claimant's
      claim within a reasonable time, but no later than ninety (90) days after
      receiving the claim.  If the Committee determines that special
      circumstances require an extension of time for processing the claim,
      written notice of the extension shall be furnished to the Claimant prior
      to the termination of the initial ninety (90) day period.  In no
      event shall such extension exceed a period of ninety (90) days from the
      end of the initial period.  The extension notice shall indicate
      the special circumstances requiring an extension of time and the date by
      which the Committee expects to render the benefit
      determination.  The Committee shall notify the Claimant in
      writing:

              

      

       

      
        
          
          

        

        
          -21-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

          

        

      

      
        	
                 
      

              	
                (a)

              	
                that
      the Claimant's requested determination has been made, and that the claim
      has been allowed in full; or

              

      

       

      
        	
                 
      

              	
                (b)

              	
                that
      the Committee has reached a conclusion contrary, in whole or in part, to
      the Claimant's requested determination, and such notice must set forth in
      a manner calculated to be understood by the
  Claimant:

              

      

       

      
        	
                 
      

              	
                (i)

              	
                the
      specific reason(s) for the denial of the claim, or any part of
      it;

              

      

       

      
        	
                 
      

              	
                (ii)

              	
                specific
      reference(s) to pertinent provisions of the Plan upon which such denial
      was based;

              

      

       

      
        	
                 
      

              	
                (iii)

              	
                a
      description of any additional material or information necessary for the
      Claimant to perfect the claim, and an explanation of why such material or
      information is necessary;

              

      

       

      
        	
                 
      

              	
                (iv)

              	
                an
      explanation of the claim review procedure set forth in Section 14.3
      below; and

              

      

       

      
        	
                 
      

              	
                (v)

              	
                a
      statement of the Claimant’s right to bring a civil action under ERISA
      Section 502(a) following an adverse benefit determination on
      review.

              

      

       

      
        	
                14.3

              	
                Review
      of a Denied Claim.  On or before sixty (60) days
      after receiving a notice from the Committee that a claim has been denied,
      in whole or in part, a Claimant (or the Claimant's duly authorized
      representative) may file with the Committee a written request for a review
      of the denial of the claim.  The Claimant (or the Claimant's
      duly authorized representative):

              

      

       

      
        	
                 
      

              	
                (a)

              	
                may,
      upon request and free of charge, have reasonable access to, and copies of,
      all documents, records and other information relevant to the claim for
      benefits;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                may
      submit written comments or other documents;
  and/or

              

      

       

      
        	
                 
      

              	
                (c)

              	
                may
      request a hearing, which the Committee, in its sole discretion, may
      grant.

              

      

       

      
        	
                14.4

              	
                Decision
      on Review.  The Committee shall render its decision on
      review promptly, and no later than sixty (60) days after the
      Committee receives the Claimant’s written request for a review of the
      denial of the claim.  If the Committee determines that special
      circumstances require an extension of time for processing the claim,
      written notice of the extension shall be furnished to the Claimant prior
      to the termination of the initial sixty (60) day period.  In no
      event shall such extension exceed a period of sixty (60) days from the end
      of the initial period.  The extension notice shall indicate the
      special circumstances requiring an extension of time and the date by which
      the Committee expects to render the benefit determination.  In
      rendering its decision, the Committee shall take into account all
      comments, documents, records and other information submitted by the
      Claimant relating to the claim, without regard to whether such information
      was submitted or considered in the initial benefit
      determination.  The decision must be written in a manner
      calculated to be understood by the Claimant, and it must
      contain:

              

      

       

      
        	
                 
      

              	
                (a)

              	
                specific
      reasons for the decision;

              

      

       

      
        	
                 
      

              	
                (b)

              	
                specific
      reference(s) to the pertinent Plan provisions upon which the decision was
      based;

              

      

       

      
        
          
          

        

        
          -22-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

          

        

      

      
        	
                 
      

              	
                (c)

              	
                a
      statement that the Claimant is entitled to receive, upon request and free
      of charge, reasonable access to and copies of, all documents, records and
      other information relevant (as defined in applicable ERISA regulations) to
      the Claimant’s claim for benefits;
and

              

      

       

      
        	
                 
      

              	
                (d)

              	
                a
      statement of the Claimant’s right to bring a civil action under ERISA
      Section 502(a).

              

      

       

      
        	
                14.5

              	
                Legal
      Action.  A Claimant's compliance with the foregoing
      provisions of this Article 14 is a mandatory prerequisite to a
      Claimant's right to commence any legal action with respect to any claim
      for benefits under this Plan.

              

      

       

       

      ARTICLE
15

      Trust

       

      
        	
                15.1

              	
                Establishment
      of the Trust.  In order to provide assets from which to
      fulfill its obligations to the Participants and their Beneficiaries under
      the Plan, the Company shall establish a trust by a trust agreement with a
      third party, the trustee, to which each Employer may, in its discretion,
      contribute cash or other property, including securities issued by the
      Company, to provide for the benefit payments under the Plan, (the
      “Trust”). 

              

      

       

      
        	
                15.2

              	
                Interrelationship
      of the Plan and the Trust.  The provisions of the Plan
      and the Plan Agreement shall govern the rights of a Participant to receive
      distributions pursuant to the Plan.  The provisions of the Trust
      shall govern the rights of the Employers, Participants and the creditors
      of the Employers to the assets transferred to the Trust.  Each
      Employer shall at all times remain liable to carry out its obligations
      under the Plan.

              

      

       

      
        	
                15.3

              	
                Distributions
      From the Trust.  Each Employer's obligations under the
      Plan may be satisfied with Trust assets distributed pursuant to the terms
      of the Trust, and any such distribution shall reduce the Employer's
      obligations under this Plan.

              

      

       

       

      ARTICLE
16

      Miscellaneous

       

      
        	
                16.1

              	
                Status
      of Plan.  The Plan is intended to be a plan that is not
      qualified within the meaning of Code Section 401(a) and that “is unfunded
      and is maintained by an employer primarily for the purpose of providing
      deferred compensation for a select group of management or highly
      compensated employees” within the meaning of ERISA Sections 201(2),
      301(a)(3) and 401(a)(1).  The Plan shall be administered and
      interpreted (i) to the extent possible in a manner consistent with that
      intent, and (ii) in accordance with Code Section 409A and related Treasury
      guidance and Regulations.

              

      

       

      
        	
                16.2

              	
                Unsecured
      General Creditor.  Participants and their
      Bene­ficiaries, heirs, successors and assigns shall have no legal or
      equitable rights, interests or claims in any specific property or assets
      of an Employer.  For purposes of the payment of benefits under
      this Plan, any and all of an Employer's assets shall be, and remain, the
      general, unpledged unrestricted assets of the Employer.  An
      Employer's obligation under the Plan shall be merely that of an unfunded
      and unsecured promise to pay money in the
  future.

              

      

       

      
        
          
          

        

        
          -23-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

          

        

      

      
        	
                16.3

              	
                Employer's
      Liability.  An Employer's liability for the payment of
      benefits shall be defined only by the Plan and the Plan Agreement, as
      entered into between the Employer and a Participant.  An
      Employer shall have no obliga­tion to a Participant under the Plan
      except as expressly provided in the Plan and his or her Plan
      Agreement.

              

      

       

      
        	
                16.4

              	
                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, alienate 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, attachment, garnishment or
      sequestration for the payment of any debts, judgments, alimony or separate
      maintenance owed by a Participant or any other person, be transferable by
      operation of law in the event of a Participant's or any other person's
      bankruptcy or insolvency or be transferable to a spouse as a result of a
      property settlement or otherwise.

              

      

       

      
        	
                16.5

              	
                Not
      a Contract of Employment.  The terms and conditions of
      this Plan shall not be deemed to constitute a contract of employment
      between any Employer and the Participant.  Such employment is
      hereby acknowledged to be an “at will” employment relationship that can be
      terminated at any time for any reason, or no reason, with or without
      cause, and with or without notice, unless expressly provided in a written
      employment agreement.  Nothing in this Plan shall be deemed to
      give a Participant the right to be retained in the service of any
      Employer, either as an Employee or a Director, or to inter­fere with
      the right of any Employer to discipline or discharge the Participant at
      any time.

              

      

       

      
        	
                16.6

              	
                Furnishing
      Information.  A Participant or his or her Beneficiary
      will cooperate with the Committee by furnishing any and all information
      requested by the Committee and take such other actions as may be requested
      in order to facilitate the administra­tion of the Plan and the
      payments of benefits hereunder, including but not limited to taking such
      physical examinations as the Committee may deem
  necessary.

              

      

       

      
        	
                16.7

              	
                Terms.  Whenever
      any words are used herein in the masculine, they shall be construed as
      though they were in the feminine in all cases where they would so apply;
      and whenever any words are used herein in the singular or in the plural,
      they shall be construed as though they were used in the plural or the
      singular, as the case may be, in all cases where they would so
      apply.

              

      

       

      
        	
                16.8

              	
                Captions.  The
      captions of the articles, sections and paragraphs of this Plan are for
      convenience only and shall not control or affect the meaning or
      construction of any of its
provisions.

              

      

       

      
        	
                16.9

              	
                Governing
      Law.  Subject to ERISA, the provisions of this Plan shall
      be construed and interpreted according to the internal laws of the State
      of Delaware without regard to its conflicts of laws
      principles.  Venue shall lie in Wilmington, Delaware.
      

              

      

       

      
        	
                16.10

              	
                Notice.  Any
      notice or filing required or permitted to be given to the Committee under
      this Plan shall be sufficient if in writing and hand-delivered, or sent by
      registered or certified mail, to the address
  below:

              

      

       

      
        
          
          

        

        
          -24-

          
            

          

        

        
          
          

        

      

       

      
        	
                Waste
      Connections, Inc.

              
	
                Attn:
      Eric Merrill, Senior Vice President – People, Training and
      Development

              
	
                35
      Iron Point Circle

              
	
                Suite
      200

              
	
                Folsom,
      CA  95630

              
	 
      
	
                Copy
      to: Worthing Jackman, Executive Vice President and Chief Financial
      Officer

              
	
                (at
      same address)

              

      

       

      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.

       

      Any
notice or filing required or permitted to be given to a Participant under this
Plan shall be sufficient if in writing and hand-delivered, or sent by mail, to
the last known address of the Participant.

       

      
        	
                16.11

              	
                Successors.  The
      provisions of this Plan shall bind and inure to the benefit of the
      Participant's Employer and its successors and assigns and the Participant
      and the Participant's designated
Beneficiaries.

              

      

       

      
        	
                16.12

              	
                Spouse's
      Interest.  The interest in the benefits hereunder of a
      spouse of a Participant who has predeceased the Participant shall
      automatically pass to the Participant and shall not be transferable by
      such spouse in any manner, including but not limited to such spouse's
      will, nor shall such interest pass under the laws of intestate
      succession.

              

      

       

      
        	
                16.13

              	
                Validity.  In
      case any provision of this Plan shall be 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
      or invalid provision had never been inserted
  herein.

              

      

       

      
        	
                16.14

              	
                Incompetent.  If
      the Committee determines in its discretion that a benefit under this Plan
      is to be paid to a minor, a person declared incompetent or to a person
      incapable of handling the disposition of that person's property, the
      Committee may direct payment of such benefit to the guardian, legal
      representative or person having the care and custody of such minor,
      incompetent or incapable person.  The Committee may require
      proof of minority, incompetence, incapacity or guardianship, as it may
      deem appropriate prior to distribution of the benefit.  Any
      payment of a benefit shall be a payment for the account of the Participant
      and the Participant's Beneficiary, as the case may be, and shall be a
      complete discharge of any liability under the Plan for such payment
      amount.

              

      

       

      
        	
                16.15

              	
                Court
      Order.  The Committee is authorized to comply with any
      court order in any action in which the Plan or the Committee has been
      named as a party, including any action involving a determination of the
      rights or interests in a Participant’s benefits under the
      Plan.  Notwithstanding the foregoing, the Committee shall
      interpret this provision in a manner that is consistent with Code Section
      409A and other applicable tax law.  In addition, if necessary to
      comply with a qualified domestic relations order, as defined in Code
      Section 414(p)(1)(B), pursuant to which a court has determined that a
      spouse or former spouse of a Participant has an interest in the
      Participant’s benefits under the Plan, the Committee, in its sole
      discretion, shall have the right to immediately distribute the spouse’s or
      former spouse’s interest in the Participant’s benefits under the Plan to
      such spouse or former spouse.

              

      

       

       

      
        
          
          

        

        
          -25-

          
            

          

        

        
          
          

        

      

       

      
        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

          

        

      

       

      
        	
                16.16

              	
                Distribution
      in the Event of Income Inclusion Under 409A.  If any
      portion of a Participant's Account Balance under this Plan is required to
      be included in income by the Participant prior to receipt due to a failure
      of this Plan to meet the requirements of Code Section 409A and related
      Treasury guidance or Regulations, the Participant may petition the
      Committee or Administrator, as applicable, for a distribution of that
      portion of his or her Account Balance that is required to be included in
      his or her income.  Upon the grant of such a petition, which
      grant shall not be unreasonably withheld, the Participant's Employer shall
      distribute to the Participant immediately available funds in an amount
      equal to the portion of his or her Account Balance required to be included
      in income as a result of the failure of the Plan to meet the requirements
      of Code Section 409A and related Treasury guidance or Regulations, which
      amount shall not exceed the Participant's unpaid vested Account Balance
      under the Plan.  If the petition is granted, such distribution
      shall be made within ninety (90) days of the date when the Participant's
      petition is granted.  Such a distribution shall affect and
      reduce the Participant’s benefits to be paid under this
    Plan.

              

      

       

      
        	
                16.17

              	
                Deduction
      Limitation on Benefit Payments.  If an Employer
      reasonably anticipates that the Employer’s deduction with respect to any
      distribution from this Plan would be limited or eliminated by application
      of Code Section 162(m), then to the extent deemed necessary by the
      Employer to ensure that the entire amount of any distribution from this
      Plan is deductible, the Employer may delay payment of any amount that
      would otherwise be distributed from this Plan.  Any amounts for
      which distribution is delayed pursuant to this Section shall continue to
      be credited/debited with additional amounts in accordance with Section 3.9 above.  The delayed amounts (and
      any amounts credited thereon) shall be distributed to the Participant (or
      his or her Beneficiary in the event of the Participant's death) at the
      earliest date the Employer reasonably anticipates that the deduction of
      the payment of the amount will not be limited or eliminated by application
      of Code Section 162(m).  

              

      

       

      
        	
                16.18

              	
                Insurance.  The
      Employers, on their own behalf or on behalf of the trustee of the Trust,
      and, in their sole discretion, may apply for and procure insurance on the
      life of the Participant, in such amounts and in such forms as the Trust
      may choose.  The Employers or the trustee of the Trust, as the
      case may be, shall be the sole owner and beneficiary of any such
      insurance.  The Participant shall have no interest whatsoever in
      any such policy or policies, and at the request of the Employers shall
      submit to medical examinations and supply such information and execute
      such documents as may be required by the insurance company or companies to
      whom the Employers have applied for
insurance.

              

      

       

       

      
        
          
          

        

        
          -26-

          
            

          

        

        
          
          

        

      

       

      
        Waste
Connections, Inc.

        Nonqualified
Deferred Compensation Plan

        
          Master
Plan Document

           

        

        
          

          

        

         

      
        
           

        

      

      IN
WITNESS WHEREOF, the Company has signed this Plan document as of January 1,
2008.

       

                                              “Company”

                                              Waste Connections,
Inc., a Delaware corporation

       

      

                                              By:
__________________________________

                                              Title:
_________________________________

       

      
        
          
          

        

        
          -27-

          
            

          

        

        
          
          

        

         

        
          
            
              Waste
Connections, Inc.

              Nonqualified
Deferred Compensation Plan

              
                Master
Plan Document

                 

              

              
                

                

              

               

            

             

            APPENDIX
A

          

        

      

       

      LIMITED TRANSITION RELIEF
MADE AVAILABLE IN ACCORDANCE WITH CODE 

      SECTION 409A AND RELATED
TREASURY GUIDANCE AND REGULATIONS

       

       

      

       

      Unless
otherwise provided below, the capitalized terms below shall have the same
meaning as provided in the Plan.

       

       

      
        	
                 
      

              	
                1.

              	
                Opportunity
      to Make New Distribution Elections.  Notwithstanding
      the required deadline for the submission of an initial distribution
      election described in Articles 4, 5 and 6, the Committee may, as permitted
      by Code Section 409A and related Treasury guidance or Regulations, provide
      a limited period in which Participants may make new distribution elections
      by submitting an Election Form on or before the deadline established by
      the Committee, which in no event shall be later than December 31,
      2006.  Any distribution election made in accordance with the
      requirements established by the Committee, pursuant to this section, shall
      not be treated as a change in the form or timing of a Participant’s
      benefit payment for purposes Code Section 409A or the
  Plan.

              

      

       

      The
Committee shall interpret all provisions relating to an election submitted in
accordance with this section in a manner that is consistent with Code Section
409A and related Treasury guidance or Regulations.  If any
distribution election submitted in accordance with this section either (i)
relates to payments that a Participant would otherwise receive in 2006, or (ii)
would cause payments to be made in 2006, such election shall not be
effective.

       

       

      

      -28-ex10-16.htm

    
      
        

      

    

    Exhibit
10.16

     

    Waste
Connections, Inc.

    

    Amended
and Restated

    Compensation
Plan for Independent Directors

    

    

    This Compensation Plan, as amended and
restated herein, shall be effective December 7, 2007, until changed by the Board
of Directors. This Plan shall apply to independent directors only. Directors who
are employed by Waste Connections, Inc. are not entitled to receive separate
compensation for participation in Board or Committee Meetings.

    

    Independent directors shall be
compensated by payment of a basic monthly retainer of $1,625 per month.
Committee Chairs shall be entitled to additional compensation, to be added to
their monthly retainers, as follows:

     

    
      
        	                      
      Audit Committee Chair...................................................	$500 per
    month
	                      
      Compensation Committee Chair.......................................	  125 per
      month
	                      
      Nominating and Corporate Governance	 
	                         
      Committee Chair...............................................................	  125 per
      month
	 	 

      

       

    

     

    The basic
monthly payment is intended to compensate independent directors for
participation in meetings held by conference call and for incidental
participation in company affairs between meetings. Accordingly, no payment shall
be made with respect to Board and Committee meetings conducted by conference
telephone call nor for such incidental participation.

    

    Independent
directors shall be entitled to a payment of $4,500 for each Board of Directors
and Committee meeting attended in person, plus payment or reimbursement of out
of pocket travel expenses.  When a Committee meeting is held in
conjunction with a Board Meeting, no separate payment shall be
made.

    

    All
payments under this Compensation Plan shall be made as soon as administratively
practicable after the services with respect to such payment have been performed
and, in any event, prior to March 15 of the calendar year following the year in
which the services with respect to such payment were performed.

    

    Independent
directors shall be granted options to purchase between 15,000 and 30,000 shares
of the Company’s common stock at fair market value on the date of grant. The
grant shall be made in conjunction with the Company’s annual grant to officers
and employees, typically in February of each year, provided that the grant date
may be changed from time to time in the discretion of the Compensation
Committee. The Compensation Committee shall determine the actual number of
options granted to independent directors within this
range.  Independent directors are eligible to participate in the
Company’s 2004 Equity Incentive Plan, which provides for the issuance of
restricted stock and restricted stock units. The number of options granted may
be less than
15,000 in future years if restricted stock or restricted stock units are issued
to independent directors in conjunction with option grants.

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