Document:

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                                                                    Exhibit 4(a)

                           TRANSITION INCENTIVE PLAN
                                       of
                      ELECTRONIC DATA SYSTEMS CORPORATION

     1.   Purpose. The purpose of this Transition Incentive Plan of Electronic
Data Systems Corporation (the "Plan") is to furnish a material incentive to
Employees (as hereinafter defined) by granting Options (as hereinafter defined)
under this Plan and thereby providing them with a proprietary interest in the
growth and performance of the Company and its Subsidiaries. This Plan shall
become effective upon the first to occur of (i) the closing of the SDRC
Acquisition (as hereinafter defined) and (ii) the closing of the UGS Minority
Acquisition (as hereinafter defined).

     2.   Definitions. As used herein, the terms set forth below shall have the
following respective meanings:

     "Authorized Officer" means the Chairman of the Board or the Chief Executive
Officer of the Company (or any other senior officer of the Company to whom
either of them shall delegate the authority to execute any Option Agreement).

     "Board" means the Board of Directors of the Company.

     "Code" means the Internal Revenue Code of 1986, as amended from time to
time.

     "Committee" means the Compensation and Benefits Committee of the Board or
such other committee of the Board as is designated by the Board to administer
the Plan.

     "Common Stock" means the Common Stock, par value $.01 per share, of the
Company.

     "Company" means Electronic Data Systems Corporation, a Delaware
corporation.

     "Employee" means an employee of the Company or any of its Subsidiaries.

     "Exchange Act" means the Securities Exchange Act of 1934, as amended from
time to time.

     "Fair Market Value" of a share of Common Stock means, as of a particular
date, (i) if shares of Common Stock are listed on a national securities
exchange, the mean between the highest and lowest sales price per share of
Common Stock on the consolidated transaction reporting system for the principal
national securities exchange on which shares of Common Stock are listed on that
date, or, if there shall have been no such sale so reported on that date, on the
last preceding date on which such a sale was so reported, (ii) if shares of
Common Stock are not so listed but are quoted on the Nasdaq Stock Market, the
mean between the highest and lowest sales price per share of Common Stock
reported by the Nasdaq Stock Market on that date, or, if there shall have been
no such sale so reported on that date, on the last preceding date on which such
a sale was so reported or (iii) if the Common Stock is not so listed or quoted
but is traded in the over-the-counter market, the mean between the closing bid
and asked price on that date, or, if there are no quotations available for such
date, on the last preceding date on which such quotations shall be available, as
reported by the Nasdaq Stock Market, or, if not reported by the Nasdaq Stock
Market, by the National Quotation Bureau Incorporated.

     "Incentive Option" means an Option that is intended to comply with the
requirements set forth in Section 422 of the Code.

     "Nonqualified Stock Option" means an Option that is not an Incentive
Option.

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     "NYSE" shall mean the New York Stock Exchange.

     "Option" means a right to purchase a specified number of shares of Common
Stock at a specified price.

     "Option Agreement" means a written agreement between the Company and a
Participant setting forth the terms, conditions and limitations applicable to an
Option.

     "Participant" means an Employee to whom an Option has been granted under
this Plan.

     "Proposed NYSE Rules" shall mean the proposed changes to paragraph 312.03
of the NYSE Listed Company Manual described in the Task Force Report which
require shareholder approval as a prerequisite to listing with respect to the
adoption of any "Plan" and exclude from the definition of "Plan" options issued
to new or assumed employees pursuant to one or more agreements entered into to
effect an acquisition or merger transaction.

     "Rule 16b-3" means Rule 16b-3 promulgated under the Exchange Act, or any
successor rule.

     "SDRC" means Structural Dynamics Research Corporation, an Ohio corporation,
and its subsidiaries.

     "SDRC Acquisition" means the acquisition by the Company, directly or
indirectly, of all of the outstanding capital stock of SDRC.

     "Subsidiary" means (i) in the case of a corporation, any corporation of
which the Company directly or indirectly owns shares representing more than 50%
of the combined voting power of the shares of all classes or series of capital
stock of such corporation which have the right to vote generally on matters
submitted to a vote of the stockholders of such corporation and (ii) in the case
of a partnership or other business entity not organized as a corporation, any
such business entity of which the Company directly or indirectly owns more than
50% of the voting, capital or profits interests (whether in the form of
partnership interests, membership interests or otherwise). The term "Subsidiary"
shall include (i) SDRC following the closing of the SDRC Acquisition and (ii)
UGS following the closing of the UGS Minority Acquisition. Notwithstanding the
foregoing, the term "Subsidiary" shall not include UGS prior to the closing of
the UGS Minority Acquisition.

     "Task Force Report" means the Report of the NYSE's Special Task Force on
Stockholder Approval Policy submitted to the Board of the NYSE on October 28,
1999.

     "UGS" means Unigraphics Solutions Inc., a Delaware corporation, and its
subsidiaries.

     "UGS Minority Acquisition" means the acquisition by the Company, directly
or indirectly, of all the outstanding Class A Common Stock of UGS.

     3.   Eligibility. Employees eligible for Options under this Plan shall
consist of those Employees whose performance or contribution, in the judgment of
the Committee, benefits or will benefit the Company. It is the intent of the
Board that this Plan not require shareholder approval under applicable NYSE
regulations. Accordingly, in the event the Proposed NYSE Rules are adopted by
the NYSE, from and after the effective date of such adoption the Employees who
shall be eligible for Options under this Plan shall be limited to (i) the
employees of SDRC at the time of the closing of the SDRC Acquisition and (ii)
employees of UGS at the time of the closing of the UGS Minority Acquisition, in
each case provided that the Company is required, in the judgment of the Board or
the Committee, to deliver to such employees to effect the respective
transaction. In addition, in such event the number of Options to be granted
under this Plan shall be limited to that required to effect each such
transaction in the judgment of the Board or the Committee.

     4.   Common Stock Available for Options. Subject to the provisions of
paragraph 12 hereof, the maximum number of shares of Common Stock that may be
issued under this Plan is 3,700,000 shares. The Committee may from time to time
adopt and observe such procedures concerning the counting of shares against the
Plan maximum as it may deem appropriate. The Board and the appropriate officers
of the Company shall from time

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to time take whatever actions are necessary to file any required documents with
governmental authorities, stock exchanges and transaction reporting systems to
ensure that shares of Common Stock are available for issuance pursuant to
Options.

     5.     Administration.

     (a)    This Plan shall be administered by the Committee. The Board, in its
sole discretion, may exercise any authority of the Committee under the Plan in
lieu of the Committee's exercise thereof, in which instances references to the
Committee shall refer to the Board. To the extent required in order for an
Option to be exempt from Section 16 of the Exchange Act by virtue of the
provisions of Rule 16b-3, the Committee shall be the Board or shall consist of
at least two members of the Board who meet the requirements of the definition of
"non-employee director" set forth in Rule 16b-3 promulgated under the Exchange
Act.

     (b)    Subject to the provisions hereof, the Committee shall have full and
exclusive power and authority to administer this Plan and to take all actions
that are specifically contemplated hereby or are necessary or appropriate in
connection with the administration hereof. The Committee shall also have full
and exclusive power to interpret this Plan and to adopt, amend and rescind such
rules, regulations and guidelines for carrying out this Plan as it may deem
necessary or proper, all of which powers shall be exercised in the best
interests of the Company and in keeping with the objectives of this Plan. The
Committee may, in its discretion, provide for the extension of the
exercisability of an Option, accelerate the vesting or exercisability of an
Option, eliminate or make less restrictive any restrictions contained in an
Option, waive any restriction or other provision of this Plan or an Option or
otherwise amend or modify an Option in any manner that is either (i) not adverse
to the Participant to whom such Option was granted or (ii) consented to by such
Participant. The Committee may correct any defect or supply any omission or
reconcile any inconsistency in this Plan or in any Option in the manner and to
the extent the Committee deems necessary or desirable to carry it into effect.
Any decision of the Committee in the interpretation and administration of this
Plan shall lie within its sole and absolute discretion and shall be final,
conclusive and binding on all parties concerned.

     (c)    No member of the Committee or officer of the Company to whom the
Committee has delegated authority in accordance with the provisions of paragraph
6 of this Plan shall be liable for anything done or omitted to be done by him or
her, by any member of the Committee or by any officer of the Company in
connection with the performance of any duties under this Plan, except for his or
her own willful misconduct or as expressly provided by statute.

     6.     Delegation of Authority. The Committee may delegate to the Chief
Executive Officer and to other senior officers of the Company its duties under
this Plan pursuant to such conditions or limitations as the Committee may
establish, except that the Committee may not delegate to any person the
authority to grant Options to, or take other action with respect to,
Participants who at the time of such awards or action are subject to Section 16
of the Exchange Act.

     7.     Terms and Conditions of Options. The Committee shall designate the
Employees who are to be the recipients of Options. An Option awarded pursuant to
this Plan shall be a Nonqualified Option. Each Option shall be embodied in an
Option Agreement, which shall contain such terms, conditions and limitations as
shall be determined by the Committee in its sole discretion, including the term
of the Option and the date or dates upon which it becomes exercisable, and shall
be signed by the Participant to whom the Option is granted and by an Authorized
Officer for and on behalf of the Company. The price at which shares of Common
Stock may be purchased upon the exercise of an Option shall be not less than,
but may exceed, the Fair Market Value of the Common Stock on the date of grant.
All or part of an Option may be subject to conditions established by the
Committee, which may include, but are not limited to, continuous service with
the Company or its Subsidiaries, achievement of specific business objectives,
increases in specified indices, attainment of specified growth rates and other
comparable measurements of performance. Upon the termination of employment by a
Participant, any unexercised or unvested Options shall be treated as set forth
in the applicable Option Agreement.

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     8.     Stock Option Exercise. The price at which shares of Common Stock may
be purchased under an Option shall be paid in full at the time of exercise in
cash or, if elected by the Participant, the Participant may purchase such shares
by means of tendering Common Stock valued at Fair Market Value on the date of
exercise, or any combination thereof. The Committee shall determine acceptable
methods for Participants to tender Common Stock (including by attestation of
ownership); provided that any Common Stock that is or was the subject of an
Option may be so tendered only if it has been held by the Participant for six
months. The Committee may provide for procedures to permit the exercise or
purchase of such Options by use of the proceeds to be received from the sale of
Common Stock issuable pursuant to an Option.

     9.     Tax Withholding. The Company shall have the right to deduct
applicable taxes and withhold, at the time of delivery or vesting of shares of
Common Stock under this Plan, or if applicable, the date of income recognition,
an appropriate amount of cash or number of shares of Common Stock or a
combination thereof for payment of taxes required by law or to take such other
action as may be necessary in the opinion of the Company to satisfy all
obligations for withholding of such taxes. The Committee may also permit
withholding to be satisfied by the transfer to the Company of shares of Common
Stock theretofore owned by the holder of the Option with respect to which
withholding is required. If shares of Common Stock are used to satisfy tax
withholding, such shares shall be valued based on the Fair Market Value when the
tax withholding is required to be made. The Committee may provide for loans, on
either a short term or demand basis, from the Company to a Participant to permit
the payment of taxes required by law.

     10.    Amendment, Modification, Suspension or Termination. The Board may
amend, modify, suspend or terminate this Plan for the purpose of meeting or
addressing any changes in legal requirements or for any other purpose permitted
by law, except that no amendment or alteration that would adversely affect the
rights of any Participant under any Option previously granted to such
Participant shall be made without the consent of such Participant.

     11.    Assignability. Except as provided below, no Option or any other
benefit under this Plan shall be assignable or otherwise transferable except by
will or the laws of descent and distribution or pursuant to a qualified domestic
relations order as defined by the Code or Title I of the Employee Retirement
Income Security Act, or the rules thereunder. Notwithstanding the foregoing, the
Committee may, in its discretion, authorize all or a portion of the Options
granted to a Participant to be transferable to:

     (a)    the spouse, parents, children, stepchildren, grandchildren or legal
            dependents of the Participant ("Immediate Family Members");

     (b)    a trust or trusts solely for the benefit of the Participant and/or
            such Immediate Family Members, or;

     (c)    a partnership in which the only partners are the Participant, such
            Immediate Family Members and/or a trust or trusts solely for the
            benefit of the Participant and/or such Immediate Family Members,

     provided that:

            (i)     there may be no consideration for any such transfer;

            (ii)    the Option Agreement pursuant to which such Options are
                    granted expressly provides for transferability in a manner
                    consistent with this paragraph 11, and

            (iii)   subsequent transfers of transferred Options shall be
                    prohibited except those to the Participant or individuals or
                    entities described in clauses (a), (b) or (c) above, or by
                    the laws of descent or distribution.

Following transfer, any such Options shall continue to be subject to the same
terms and conditions as were applicable immediately prior to transfer, including
but not limited to (i) restrictions or other provisions relating to

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competition or other conduct detrimental to the Company and (ii) the obligation
of the Participant for payment of taxes with respect to the exercise of such
Options and the rights of the Company to withhold such taxes from the
Participant or to otherwise require the Participant to satisfy all obligations
for the withholding of such taxes as contemplated by paragraph 9 above. The
provisions relating to the period of exercisability and expiration of the Option
shall continue to be applied with respect to the original Participant, and the
Options shall be exercisable by the transferee only to the extent, and for the
periods, set forth in the Option Agreement.

The Committee may prescribe and include in applicable Option Agreements other
restrictions on transfer. Any attempted assignment of an Option or any other
benefit under this Plan in violation of this paragraph 11 shall be null and
void.

     12.    Adjustments.

     (a)    The existence of outstanding Options shall not affect in any manner
the right or power of the Company or its stockholders to make or authorize any
or all adjustments, recapitalizations, reorganizations or other changes in the
capital stock of the Company or its business or any merger or consolidation of
the Company, or any issue of bonds, debentures, preferred or prior preference
stock (whether or not such issue is prior to, on a parity with or junior to the
Common Stock) or the dissolution or liquidation of the Company, or any sale or
transfer of all or any part of its assets or business, or any other corporate
act or proceeding of any kind, whether or not of a character similar to that of
the acts or proceedings enumerated above.

     (b)    In the event of any subdivision or consolidation of outstanding
shares of Common Stock, declaration of a dividend payable in shares of Common
Stock or other stock split, then (i) the number of shares of Common Stock
reserved under this Plan, (ii) the number of shares of Common Stock covered by
outstanding Options awarded under this Plan, (iii) the exercise or other price
in respect of such Options, and (iv) the appropriate Fair Market Value and other
price determinations for such Options, shall each be proportionately adjusted by
the Board to reflect such transaction. In the event of any other
recapitalization or capital reorganization of the Company, any consolidation or
merger of the Company with another corporation or entity, the adoption by the
Company of any plan of exchange affecting the Common Stock or any distribution
to holders of Common Stock of securities or property (other than normal cash
dividends or dividends payable in Common Stock), the Board or Committee shall
make appropriate adjustments to (i) the number of shares of Common Stock covered
by Options, (ii) the exercise or other price in respect of such Options, and
(iii) the appropriate Fair Market Value and other price determinations for such
Options, to reflect such transaction; provided that such adjustments shall only
be such as are necessary to maintain the proportionate interest of the holders
of the Options and preserve, without exceeding, the value of such Options. In
the event of a corporate merger, consolidation, acquisition of property or
stock, separation, reorganization or liquidation, the Board shall be authorized
to issue or assume Options by means of substitution of new Options, as
appropriate, for previously issued Options or an assumption of previously issued
Options as part of such adjustment.

     13.    Restrictions. No Common Stock or other form of payment shall be
issued with respect to any Option unless the Company shall be satisfied based on
the advice of its counsel that such issuance will be in compliance with
applicable federal and state securities laws. It is the intent of the Company
that this Plan comply with Rule 16b-3 with respect to persons subject to Section
16 of the Exchange Act unless otherwise provided herein or in an Option
Agreement, that any ambiguities or inconsistencies in the construction of this
Plan be interpreted to give effect to such intention, and that if any provision
of this Plan is found not to be in compliance with Rule 16b-3, such provision
shall be null and void to the extent required to permit this Plan to comply with
Rule 16b-3. Certificates evidencing shares of Common Stock delivered under this
Plan (to the extent that such shares are so evidenced) may be subject to such
stop transfer orders and other restrictions as the Committee may deem advisable
under the rules, regulations and other requirements of the Securities and
Exchange Commission, any securities exchange or transaction reporting system
upon which the Common Stock is then listed or to which it is admitted for
quotation and any applicable federal or state securities law. The Committee may
cause a legend or legends to be placed upon such certificates (if any) to make
appropriate reference to such restrictions.

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     14.    Unfunded Plan. This Plan shall be unfunded. Although bookkeeping
accounts may be established with respect to Participants under this Plan, any
such accounts shall be used merely as a bookkeeping convenience. The Company
shall not be required to segregate any assets that may at any time be
represented by Common Stock or rights thereto, nor shall this Plan be construed
as providing for such segregation, nor shall the Company, the Board or the
Committee be deemed to be a trustee of any Common Stock or rights thereto to be
granted under this Plan. Any liability or obligation of the Company to any
Participant with respect to any Common Stock or rights thereto under this Plan
shall be based solely upon any contractual obligations that may be created by
this Plan and any Option Agreement, and no such liability or obligation of the
Company shall be deemed to be secured by any pledge or other encumbrance on any
property of the Company. Neither the Company nor the Board nor the Committee
shall be required to give any security or bond for the performance of any
obligation that may be created by this Plan.

     15.    Governing Law. This Plan and all determinations made and actions
taken pursuant hereto, to the extent not otherwise governed by mandatory
provisions of the Code or the securities laws of the United States, shall be
governed by and construed in accordance with the laws of the State of Delaware.

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                                                                    EXHIBIT 4(a)

                        AMENDED 1999 EDS NON-QUALIFIED
                              STOCK PURCHASE PLAN

WHEREAS, it is the intention of Electronic Data Systems Corporation (the
"Company" or "EDS") to offer a global program whereby eligible employees are
granted options to purchase EDS stock at a discounted price pursuant to terms
and conditions substantially similar to those of the 1996 Electronic Data
Systems Corporation Stock Purchase Plan (the "Section 423 Plan") as qualified
pursuant to Section 423 of the Internal Revenue Code of 1986, as amended
("Code").

WHEREAS, the Section 423 Plan, as written, cannot be offered in certain
countries without creating adverse tax or securities consequences to the
intended participants or the participating employer.

WHEREAS, the Compensation and Benefits Committee (the "CBC") of the EDS Board of
Directors ("Board of Directors") was presented with the proposal to devise a
non-qualified stock purchase plan substantially similar to the Section 423 Plan
which may be supplemented or modified, as needed, to conform to the various
local laws and regulations governing such plans for those non-U.S. subsidiaries
of the Company which are authorized by the Compensation and Benefits Committee
or its delegate to participate in the Plan ("Participating Employer").

WHEREAS, at its meeting on March 30, 1999, the CBC approved the adoption of the
EDS Non-qualified Stock Purchase Plan intended to be substantially similar to
the Section 423 Plan except as necessary or appropriate to provide advantageous
taxation treatment or to comply with the laws and regulations of certain non-
U.S. countries where extending the Section 423 Plan would otherwise be
inadvisable or inappropriate.

WHEREAS, at its meeting on February 6, 2001, the CBC approved an amendment to
the EDS Non-qualified Stock Purchase Plan to increase the number of shares of
Common Stock available for issuance thereunder to 525,000 shares.

NOW THEREFORE, The 1999 EDS Non-qualified Stock Purchase Plan ("Plan") was
established to provide options to eligible employees of Participating Employers
in accordance with the following terms and conditions:

1.   Purpose of Plan.  The purpose of the Plan is to provide employees of
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     certain  Participating Employers with a strong incentive for individual
     creativity and contribution to ensure the future growth of the Company by
     enabling such employees to acquire shares of common stock, $.01 par value
     per share (the "EDS Stock"), of EDS, in the manner contemplated by the
     Plan.  Rights to purchase EDS Stock offered pursuant to the Plan are a
     matter of separate inducement and not in lieu of any salary or other
     compensation for the services of any employee.

     The provisions of the Plan are subject to the provisions stated in the
     Appendices incorporated into this Plan and applicable to the Participating
     Employers.  To the extent that the provisions in an Appendix for a
     Participating Employer conflict with the provisions in this Plan, the
     provisions in the Appendix will be controlling with respect to employees of
     such subsidiary.

2.   Amount of Stock Subject to the Plan:  Payment for Shares.  The total number
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     of shares of EDS Stock that may be issued pursuant to rights of purchase
     granted under the Plan shall not exceed 525,000 shares of EDS Stock.  In
     the discretion of the Board of Directors or its delegate, such shares may
     be: (i) treasury shares, including shares acquired by EDS in open market
     transactions; or (ii) authorized but unissued shares.  If a right of
     purchase under the Plan expires or is terminated unexercised for any
     reason, the shares as to which such right so expired or terminated again
     may be made subject to a right of purchase under the Plan.

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3.   Administration.  The Plan shall be administered by EDS ("Administrator") at
     --------------
     the direction of the Benefits Oversight Committee ("Committee").  To the
     extent necessary, the Administrator may delegate any of its duties or
     responsibilities as they pertain to a Participating Employer to such
     Participating Employer. Any Participating Employer may appoint or engage
     any person or persons as a third party administrator to perform ministerial
     functions pertaining to the issuance, accounting, recordkeeping,
     forfeiture, exercise, communication, transfer, or any other functions or
     activities necessary or appropriate to administer and operate the Plan. Any
     third party administrator who is not an employee of EDS or a Participating
     Employer, shall be required to be bonded and insured for errors and
     omissions insurance in such amounts and by such carrier as is deemed
     suitable and appropriate by the Administrator. The Committee shall hold
     meetings at such times and places as it may determine and may take action
     by unanimous written consent or by means of a meeting held by conference
     telephone call or similar communications equipment pursuant to which all
     persons participating in the meeting can hear each other. The Committee or
     the Administrator may request advice or assistance or employ such other
     persons as it deems necessary for proper administration of the Plan.
     Subject to the express provisions of the Plan and the requirements of
     applicable law, the Committee shall have authority, in its discretion, to
     determine when each offering hereunder of rights to purchase shares
     (hereinafter "offering") shall be made, the duration of each offering, the
     dates on which the purchase period for each offering shall begin and end,
     the total number of shares subject to each offering, the purchase price of
     shares subject to each offering and the exclusion of any classes of
     employees. Subject to the express provisions of the Plan, the Committee has
     authority (a) to construe offerings, the Plan and the respective rights to
     purchase shares, (b) to prescribe, amend and rescind rules and regulations
     relating to the Plan and (c) to make all other determinations necessary or
     advisable for administering the Plan. The determination of the Committee
     with respect to matters referred to in this Section 3 as within its
     province shall be conclusive, except that, to the extent required by law or
     by the Certificate of Incorporation or By-Laws of EDS, the terms of any
     offering shall be subject to ratification by the Board of Directors or the
     Committee prior to the effective date of such offering.

4.   Eligibility.  No right to purchase shares shall be granted hereunder to a
     -----------
     person who is not an employee of a Participating Employer.  Except as may
     be specifically provided otherwise by the Committee, for purposes of the
     Plan, the terms "parent corporation" and "subsidiary corporation" shall
     have the meanings respectively given to such terms in Sections 424(e) and
     424(f) of the Code.  Each offering shall be made to all employees of a
     Participating Employer who satisfy the eligibility requirements as set
     forth on the Appendix for such Participating Employer.

5.   Offerings.  The Committee may grant to all eligible employees of
     ---------
     Participating Employers the right to purchase shares of EDS Stock under the
     terms hereinafter set forth.  The terms and conditions of each offering
     shall state its effective date, shall define the duration of such offering
     and the purchase period thereunder, shall specify the number of shares that
     may be purchased thereunder, shall specify the purchase price for such
     shares and shall specify what class of employees, if any, are excluded.
     During the purchase period specified in the terms of an offering (or during
     such portion thereof as an eligible employee may elect to participate),
     portions of the eligible employee's compensation shall be directed for the
     purchase of the options hereunder pursuant to Sections 6 and 7.  Any stated
     purchase period shall end no later than 27 months from the effective date
     of any offering hereunder.

6.   Participation.  An employee eligible on the effective date of an offering
     -------------
     or thereafter during the offering may participate in such offering by
     enrolling in the manner prescribed by the Administrator.  An employee shall
     be considered a "Participant" in the Plan as of the date of the effective
     date of the enrollment and shall be a Participant in the Plan for so long
     as contributions are being made, or money or stock are credited, to such
     Participant's Plan account.

7.   Payments.  A Participant may instruct the Administrator to direct any whole
     --------
     percentage up to a maximum of 10% of the Participant's compensation
     received during the purchase period specified in an offering (or during
     such portion thereof as he/she may be eligible) for the purchase of options
     hereunder.   Payments for options hereunder shall be in the manner and
     method prescribed by the Administrator which may include payroll deductions
     whenever possible.  If payments are to be made through payroll deductions
     then

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     the Administrator will maintain a payroll deduction account for each
     Participant who is making such payroll deductions.

8.   Deduction Changes.  At any time prior to the end of the applicable purchase
     -----------------
     period, a Participant may instruct the Administrator to temporarily
     discontinue payments.  Such instructions are effective only if delivered in
     the form and manner prescribed by the Administrator.  The Administrator may
     establish limits on the number of times a Participant may be entitled to
     change the percentage of compensation directed for the purchase of options
     under the Plan or may temporarily discontinue payments.  Any change or
     suspension of payments shall not become effective sooner than the next
     payroll period after the Participant properly delivered the directions for
     such change or suspension to the Administrator.

9.   Withdrawal of Funds.  A Participant may at any time and for any reason
     -------------------
     withdraw the entire cash balance then accumulated in such Participant's
     Plan account and thereby withdraw from participating in an offering.  Upon
     withdrawal of the cash balance in a Participant's Plan account, such
     Participant shall cease to be eligible to participate in the offering
     pursuant to which the withdrawn funds were withheld.  Partial withdrawals
     shall not be permitted.  Any cash balance withdrawn in accordance with this
     Section 9 shall only be paid out directly to the Participant, or the estate
     or personal representative of the Participant in accordance with the
     written instructions delivered to the Administrator.

10.  Intentionally omitted.

11.  Maximum Allotment of Rights of Purchase.  Any right to purchase shares
     ---------------------------------------
     under the Plan shall be subject to applicable controlling laws.

12.  Purchase Price.  The purchase price for each share under each right of
     --------------
     purchase granted pursuant to an offering shall not be less than the lesser
     of:  (i) an amount equal to 85% of the fair market value (defined below) of
     such share at the time the right of purchase is granted; or (ii) an amount
     which under the terms of the option is not less than 85% of the fair market
     value of such share at the time the right to purchase is exercised.  The
     "fair market value" of a share of EDS Stock on any given date shall be the
     mean between the high and low sale prices on the New York Stock Exchange
     Composite Tape for EDS Stock, as reported by the Dow Jones News/Retrieval
     Service of Dow Jones and Company, Inc., on such date or on the date
     immediately prior thereto on which such prices for EDS Stock are so
     reported or, if not so reported, as reported in a newspaper of national
     circulation selected by the Committee or, in case no such sales take place
     on such date, the mean of the closing bid and asked prices (regular way) on
     the New York Stock Exchange Composite Tape on such date or, if the EDS
     Stock is not then listed or admitted to trading on the New York Stock
     Exchange, the mean between the high and low sale prices on such date or, in
     case no sales take place on such date, the mean of the closing bid and
     asked prices (regular way) on the largest principal United States
     securities exchange on which such stock is then listed or admitted to
     trading, or if not listed or admitted to trading on any principal national
     securities exchange, then the last reported sales prices for such shares in
     the over-the-counter market, as reported on the National Association of
     Securities Dealers Automated Quotations System or, if such sale prices
     shall not be reported thereon, the mean of the closing bid and asked prices
     as reported thereon, or if such prices shall not be reported thereon, as
     the same shall be reported by the National Quotation Bureau Incorporated,
     or, in all other cases, the mean of two appraisals of fair market value,
     each of which shall be furnished by a New York Stock Exchange member firm
     selected by the Committee for that purpose.  In the event the funds in the
     Participant's Plan account are in a currency other than United States
     dollars on any investment date (as defined below), for purposes of
     determining the maximum whole number of shares that may be purchased
     pursuant to Section 13, and for any other purpose under the Plan, such
     monies shall be deemed to have been converted into United States dollars
     based upon the foreign exchange selling rates, as reported by the Dow Jones
     News/Retrieval Service of Dow Jones and Company, Inc., on such date, or if
     not so reported on such date, as reported on the next preceding date on
     which such rates are reported.

13.  Method of Payment.  As of the last Friday in each calendar month, except
     -----------------
     the last calendar month of a purchase period, and as of the last day of
     each month  (each of such dates being known as an "investment

                                       3
<PAGE>

     date"), the Plan account of each Participant shall be totaled. If on an
     investment date, any Participant's Plan account has at least Three Hundred
     and 00/100 Dollars ($300.00) or an amount equal to the purchase price of
     ten (10) shares of EDS Stock then, on such investment date such Participant
     shall purchase without any further action, the maximum whole number of
     shares (subject to the limitation provided in Section 10) possible at the
     then fair market value of such shares as determined in accordance with
     Section 12 together with any fees or charges associated with such purchase
     that can be purchased with the funds in such Participant's Plan account,
     provided that fractional shares may not be purchased. The Participant's
     Plan account shall be charged for the amount of the purchase and a stock
     certificate shall be issued for the benefit of the Participant as soon
     thereafter as practicable for the shares so purchased, which certificate
     may be issued in nominee name. Participant's Plan account at the end of
     each purchase period shall be refunded to such Participant. Except as
     otherwise prohibited by law, all funds in Plan accounts may be used by EDS
     for its general corporate purposes as the Board of Directors shall
     determine. However, the last purchase on the last investment date of a
     grant year shall be for the maximum whole number of shares (subject to the
     limitation provided in Section 10) possible that can be purchased with the
     funds available in such Participant's Plan account, and all cash remaining
     in such Participant's Plan account thereafter shall be returned to the
     Participant.

14.  Issuance of Certificates and Payment of Expenses.  Upon request and after
     ------------------------------------------------
     expiration of applicable restrictions, certificates representing shares
     purchased under the Plan may be issued in the name of the Participant or,
     if indicated on an appropriate form by the Participant then, to the extent
     allowable under local law, either: (i) in such Participant's name jointly
     with a member of such Participant's family, with right of survivorship;
     (ii) in the name of a fiduciary for the employee (in the event the employee
     is under a legal disability to have certificates issued in such
     Participant's name); or (iii) in a manner giving effect to the status of
     such shares as community property in jurisdictions where applicable.  Upon
     termination of employment with EDS or any of its subsidiaries or
     affiliates, certificates representing both restricted and nonrestricted
     shares purchased under the Plan will be issued in the name of the
     Participant and forwarded to such Participant's account address on file
     with the Plan's transfer agent of record.  In the event of a final non-
     appealable court-ordered account distribution, certificates representing
     both restricted and nonrestricted shares purchased under the Plan will be
     issued in the name and to the address specified in the court documents
     provided to the office of the Administrator.

15.  Rights as a Stockholder.  A Participant shall have no rights as a
     -----------------------
     stockholder with respect to any shares of EDS Stock covered by a right of
     purchase until a stock certificate for such shares is issued to the benefit
     of such Participant, which stock certificate may be issued in nominee name.
     No adjustment will be made for dividends (ordinary or extraordinary,
     whether in cash or in other property) or distributions or other rights for
     which the record date is prior to the date such stock certificate is
     issued, except as provided in Section 18.

16.  Sale of Stock.  Shares of EDS Stock purchased under the Plan shall only be
     -------------
     sold or transferred as set forth in the Appendix of the Participating
     Employer.  Shares issued under the Plan will bear the appropriate
     restrictive legend, as applicable.

17.  Rights Not Transferable.  Rights to purchase shares under the Plan are not
     -----------------------
     transferable by a Participant and may be exercised only by such Participant
     during such Participant's lifetime.

18.  Adjustment of Shares.  If any change is made in the number, class or rights
     --------------------
     of EDS Stock subject to the Plan or subject to any offering under the Plan
     (through merger, consolidation, reorganization, recapitalization, stock
     dividend, split-up, combination of shares, exchange of shares, issuance of
     rights to subscribe or other change in capital structure), appropriate
     adjustments shall be made as to the maximum number of shares subject to the
     Plan and the number of shares and price per share subject to outstanding
     rights of purchase as shall be equitable to prevent dilution or enlargement
     of such rights; provided, however, that any such adjustment shall comply
     with the relevant country's rules regarding corporate reorganizations and
     liquidations if the transaction is a corporate reorganization or
     liquidation; and provided

                                       4
<PAGE>

     further that in no event shall any adjustment be made that would render any
     offering to be other than an offering pursuant to an employee stock
     purchase plan within the meaning of the relevant country's laws.

19.  Retirement, Termination and Death.  In the event of a Participant's
     ---------------------------------
     retirement or termination of employment, the amount in any Participant's
     Plan account shall be refunded to such Participant and the restricted and
     nonrestricted shares of stock held for such Participant's benefit by the
     Plan shall be issued to such Participant, and in the event of such
     Participant's death, such amount and stock shall be paid and issued to such
     Participant's estate or as otherwise provided under applicable law.

20.  Amendment of the Plan.  This Plan may be amended at any time by the
     ---------------------
     Committee, provided that, no such amendment may adversely affect the
     existing rights of a Participant without the consent of such Participant.

21.  Termination of the Plan.  The Plan and all rights of employees hereunder
     -----------------------
     shall terminate:  (i) on the investment date that Participants become
     entitled to purchase a number of shares greater than the number of shares
     that remain available for purchase under the Plan; or (ii) in the
     discretion of the Committee, upon the completion of any purchase period.
     In the event that the Plan terminates under circumstances described in (i)
     above, shares remaining available for purchase under the Plan as of the
     termination date shall be issued to Participants on a pro rata basis.  Any
     cash balances remaining in Participants' Plan accounts upon termination of
     the Plan shall be refunded as soon thereafter as practicable.  The powers
     of the Committee provided by Section 3 to construe and administer any right
     to purchase shares granted prior to the termination of the Plan shall
     nevertheless continue after such termination.

22.  Listing of Shares and Related Matters.  If at any time the Committee shall
     -------------------------------------
     determine, based on opinion of counsel, that the listing, registration or
     qualification of the shares covered by the Plan upon any United States
     securities exchange or under any state, Federal, or foreign law or the
     consent or approval of any governmental regulatory body is necessary or
     desirable as a condition of, or in connection with, the sale or purchase of
     shares under the Plan, no shares will be sold, issued or delivered unless
     and until such listing, registration, qualification, consent or approval
     shall have been effected or obtained, or otherwise provided for, free of
     any conditions not acceptable to counsel.

23.  Third Party Beneficiaries.  None of the provisions of the Plan shall be for
     -------------------------
     the benefit of or enforceable by any creditor of a Participant.  A
     Participant may not create a lien on any portion of the cash balance
     accumulated in such Participant's payroll deduction account or on any
     shares covered by a right to purchase before a stock certificate for such
     shares is issued for such Participant's benefit.

24.  General Provisions.  The Plan shall neither impose any obligation on the
     ------------------
     Participating Employers to continue the employment of any Participant or
     eligible employee, nor impose any obligation on any Participant to remain
     in the employ of a Participating Employer.  For purposes of the Plan, an
     employment relationship shall be deemed to exist between an individual and
     a Participating Employer if, at the time of the determination, the
     individual was an "employee" of such Participating Employer.  For purposes
     of the Plan, the transfer of an employee from employment between
     Participating Employers shall not be deemed a termination of employment of
     the employee.

25.  Governing Law.  Except where jurisdiction is exclusive to the foreign
     -------------
     jurisdiction, federal courts or except as governed by federal law, the Plan
     and rights to purchase shares that may be granted hereunder shall be
     governed by and construed and enforced in accordance with the laws of the
     State of Texas.

26.  Effective Date.  The Plan shall be effective as of January 1, 1999.
     --------------
     Participating Employers shall be eligible to participate in the Plan on the
     date specified  by the Committee;  provided, however, that no purchase
     period under the Plan may begin until a Registration Statement under the
     Securities Act of 1933, as amended, covering the shares to be issued under
     the Plan has become effective.

27.  Dividend Reinvestment.  Any employee or any employee who, upon separation
     ---------------------
     from a Participating Employer, was eligible for an early or normal
     retirement benefit under the terms of the pension plan or

                                       5
<PAGE>

     policies of the Participating Employer ("Retiree"), and who, pursuant to
     Sections 6 and 28, has any shares to his/her benefit in the Plan for which
     certificates have not been issued pursuant to Section 14, may elect to have
     any and all dividends issued on such shares reinvested in additional shares
     at full fair market value. To the extent permitted by applicable law, the
     Administrator shall establish and communicate all procedures necessary for
     employees or Retirees to reinvest dividends, including the charging of any
     reasonable fee to participating employees or Retirees for reinvesting
     dividends in accordance herewith.

28   Deposit of Certificated Shares. Any employee of a Participating Employer
     ------------------------------
     who holds EDS Stock certificates issued in any manner specified in Section
     14(i)-(iii) representing shares of EDS Stock, may deposit the EDS Stock
     certificates into the Plan by transferring such shares into nominee name.
     Any such transfer of certificated shares shall be made pursuant to
     procedures established by the Administrator. Any employee who elects to
     transfer shares into nominee name pursuant to this Section is not required
     to participate pursuant to Plan Sections 6 and 7, but shall be eligible to
     invest dividends earned on such shares transferred pursuant to this Section
     in accordance with Section 27.

29.  Retirees. Notwithstanding anything to the contrary in Section 14 or
     --------
     elsewhere in the Plan, Retirees who, by reason of Section 6 acquired shares
     pursuant to the Plan, may continue to hold such shares in nominee name and
     elect to invest the dividends earned therein in accordance with Section 27
     but may not purchase any additional shares pursuant to Sections 6 and 7.

This EDS Non-qualified Stock Purchase Plan has been approved by the Benefits
Oversight Committee of Electronic Data Systems Corporation effective as of
February 28, 2001.

                         ELECTRONIC DATA SYSTEMS CORPORATION

                                /S/ TROY W. TODD
                         --------------------------------------------
                         Troy W. Todd, Executive Vice President
                         Leadership and Change Management

                                       6
<PAGE>

                                  Appendix A

                                   Argentina

Effective Date.     The following Subsidiaries in Argentina shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney Argentina S.A.
                    .    Electronic Data Systems (EDS) de Argentina S.A.

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions subject to applicable limitations imposed local
                    law. The process for such purchase shall be established by
                    the Administrator in compliance with local law.

                                      A-1
<PAGE>

                                   Australia

Effective Date.     The following Subsidiaries in Australia shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney Australia Pty Ltd
                    .    EDS (Australia) Pty Limited
                    .    EDS (Services) Pty Ltd.

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through a direct
-------             purchase or payroll deduction if the Employee has given
                    written consent. The process for such purchase shall be
                    established by the Administrator, provided that, funds held
                    on behalf of Employees shall be deposited into a separate
                    account established by the Administrator expressly for such
                    purpose.

Conversion.         EDS (Australia) Pty Limited will provide, without charge, to
----------          each Australian Employee to whom a copy of this document is
                    delivered, upon written or oral request to EDS (Australia)
                    Pty Limited:

                    (a)  the market price in Australian dollars at which the
                         Common Stock is available for purchase or sale on the
                         New York Stock Exchange on the date of the request;

                    (b)  the Australian dollar equivalent of the exercise price
                         on the date of the request.

                    The above information may be obtained by faxing your request
                    to 03-9230-4277 or write to:

                         EDS Australia
                         436 St. Kilda Road
                         Melbourne, Victoria 3004 Australia

                         Telephone: (03) 9230 4888

                                      A-2
<PAGE>

                                    Austria

Effective Date.     The following Subsidiaries in Austria shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney Ges.m.b.H
                    .    Electronic Data Systems (EDS Austria) GmbH

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions provided that the Employee has given written
                    consent therefore. The process for such purchase shall be
                    established by the Administrator.

                                      A-3
<PAGE>

                                    Denmark

Effective Date.     The following Subsidiaries in Denmark shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all full-time and part-time
-----------         employees of any of the following Subsidiaries, each a
                    Participating Employer:

                    .    A.T. Kearney A/S
                    .    EDS Danmark A/S

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The process for such purchase shall be
                    established by the Administrator.

                                      A-4
<PAGE>

                                    Germany

Effective Date.     The following Subsidiaries in Germany shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney GmbH
                    .    EDS Consulting GmbH
                    .    EDS Electronic Data Systems Berlin GmbH
                    .    EDS Holding GmbH
                    .    EDS Informationstechnologie und Service GmbH
                    .    SDT Industrie-Leasing GmbH (SDT)

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The process for such purchase shall be
                    established by the Administrator, provided that, any funds
                    held on behalf of Employees shall be deposited into a
                    separate bank account established by the Administrator
                    expressly for such purpose.

                                      A-5
<PAGE>

                                   Hong Kong

Effective Date.     The following Subsidiaries in Hong Kong shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all full-time and part-time
-----------         employees of any of the following Subsidiaries, each a
                    Participating Employer:

                    .    A.T. Kearney (Hong Kong) Limited
                    .    EDS Electronic Data Systems (Hong Kong) Limited

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The process for such purchase shall be
                    established by the Administrator.

                                      A-6
<PAGE>

                                    Ireland

Effective Date.     The following Subsidiaries in Ireland shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    Electronic Data Systems (Ireland) Limited

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The process for such purchase shall be
                    established by the Administrator.

                                      A-7
<PAGE>

                                  New Zealand

Effective Date.     The following Subsidiaries in New Zealand shall be eligible
--------------      to be participating Employers as of March 1, 2001. Employees
                    of such Participating Employers may contribute into the Plan
                    at such time as the Administrator has completed the
                    procedures necessary to accommodate the Plan's
                    administration for such Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney New Zealand Limited
                    .    EDS (New Zealand) Limited

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The process for such purchase shall be
                    established by the Administrator.

                                      A-8
<PAGE>

                                   Singapore

Effective Date.     The following Subsidiaries in Singapore shall be eligible to
--------------      be Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney Pte. Ltd.
                    .    EDS International (Singapore) Pte. Limited
                    .    SD-Scicon Pte Limited

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The process for such purchase shall be
                    established by the Administrator.

                                      A-9
<PAGE>

                                     Spain

Effective Date.     The following Subsidiaries in Spain shall be eligible to be
--------------      Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney, S.A.
                    .    Electronic Data Systems Espana S.A.
                    .    Rol. 20, S.A.

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions provided that the Employee has given written
                    consent therefore and for deposit of deducted funds into a
                    non-interest bearing account. The Administrator shall also
                    establish any other processes necessary or desirable in
                    order to effect purchases under the Plan.

                                     A-10
<PAGE>

                                    Sweden

Effective Date.     The following Subsidiaries in Sweden shall be eligible to be
--------------      Participating Employers as of March 1, 2001. Employees of
                    such Participating Employers may contribute into the Plan at
                    such time as the Administrator has completed the procedures
                    necessary to accommodate the Plan's administration for such
                    Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------         part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .    A.T. Kearney AB
                    .    EDS Sweden AB

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------       transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of: (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------             deductions. The Administrator shall also establish any other
                    processes necessary or desirable in order to effect
                    purchases under the Plan.

                                     A-11
<PAGE>

                                  Switzerland

Effective Date.     The following Subsidiaries in Switzerland shall be eligible
---------------
                    to be Participating Employers as of March 1, 2001. Employees
                    of such Participating Employers may contribute into the Plan
                    at such time as the Administrator has completed the
                    procedures necessary to accommodate the Plan's
                    administration for such Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------
                    part-time employees of any of the following Subsidiaries,
                    each a Participating Employer:

                    .  A.T. Kearney (International) AG
                    .  EDS (Schweiz) AG
                    .  EDS Information Business GmbH
                    .  EDS Informatique S.A.

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------
                    transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of : (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------
                    deductions. The process for such purchase shall be
                    established by the Administrator, provided that, funds held
                    on behalf of Employees shall be deposited into a separate
                    interest bearing account established by the Administrator
                    expressly for such purpose.

                                     A-12
<PAGE>

                                The Netherlands

Effective Date.     The following Subsidiaries in Netherlands shall be eligible
---------------
                    to be Participating Employers as of March 1, 2001. Employees
                    of such Participating Employers may contribute into the Plan
                    at such time as the Administrator has completed the
                    procedures necessary to accommodate the Plan's
                    administration for such Participating Employer.

Eligibility.        Each offering shall be made to all full-time and part-time
-----------
                    employees of any of the following Subsidiaries, each a
                    Participating Employer:

                    .  A.T. Kearney B.V.
                    .  Electronic Data Systems (EDS) International B.V.

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------
                    transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of : (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------
                    deductions. The process for such purchase shall be
                    established by the Administrator.

                                     A-13
<PAGE>

                                United Kingdom

Effective Date.     The following Subsidiaries in United Kingdom shall be
---------------
                    eligible to be participating Employers as of March 1, 2001.
                    Employees of such Participating Employers may contribute
                    into the Plan at such time as the Administrator has
                    completed the procedures necessary to accommodate the Plan's
                    administration for such Participating Employer.

Eligibility.        Each offering shall be made to all permanent full-time and
-----------
                    part-time employees employed on standard terms and
                    conditions by any of the following Subsidiaries, each a
                    Participating Employer:

                    .  3301942 Media Accounting Services Limited
                    .  A.T. Kearney Limited
                    .  EDS UK Limited
                    .  Electronic Data Systems Limited
                    .  Transaction Systems Limited

Sale of Stock.      Shares of stock purchased under the Plan may not be sold or
-------------
                    transferred within two years of the date of purchase unless
                    they are first offered to EDS at the lesser of : (i) the
                    price originally paid for the shares; or (ii) the fair
                    market value (as determined in accordance with Section 12 of
                    the Plan) per share of EDS Stock on the date the shares are
                    offered to EDS. EDS must accept or reject this offer at the
                    office of the Administrator within five business days of
                    receipt of the offer. Shares issued under the Plan will
                    carry a restrictive legend to this effect

Payment.            Purchase of shares shall be accomplished through payroll
-------
                    deductions. The process for such purchase shall be
                    established by the Administrator.

                                     A-14
<PAGE>

                                    Belgium

Effective Date.  The following Subsidiaries in Belgium shall be eligible to be
---------------
                 Participating Employers as of March 1, 2001. Employees of such
                 Participating Employers may contribute into the Plan at such
                 time as the Administrator has completed the procedures
                 necessary to accommodate the Plan's administration for such
                 Participating Employer.

Eligibility.     Each offering shall be made to all full-time and part-time
-----------
                 employees of any of the following Subsidiaries, each a
                 Participating Employer:

                 .    A.T. Kearney N.V.
                 .    EDS Defense N.V.
                 .    EDS-Scicon N.V.
                 .    Electronic Data Systems Belgium N.V.
                 .    Management Computer Equipment, S.A.

Sale of Stock.   Shares of EDS Stock purchased under the Plan may only be sold
-------------
                 or transferred after two years of the date of purchase. Shares
                 issued under the Plan will carry a restrictive legend to this
                 effect.

Payment.         Purchase of shares shall be accomplished through a direct
-------
                 purchase and not a payroll deduction. The process for such
                 purchase shall be established by the Administrator.

                                     A-15

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