Document:

EXHIBIT 10.4

 

Dana Limited Supplemental
Executive Retirement Plan

 

Effective: January 1, 2012

 

    	 

    	 

    

 

Table of Contents

 

	ARTICLE I INTRODUCTION	1
	 	 	 
	1.1	Introduction and Purpose	1
	 	 	 
	ARTICLE II DEFINITIONS	2
	 	 	 
	2.1	Account(s).	2
	 	 	 
	2.2	Affiliated Company	2
	 	 	 
	2.3	Allocation Date	2
	 	 	 
	2.4	Beneficiary	2
	 	 	 
	2.5	Benefit Distribution Date	3
	 	 	 
	2.6	Board of Directors	3
	 	 	 
	2.7	Change in Control	3
	 	 	 
	2.8	Code	4
	 	 	 
	2.9	Committee	4
	 	 	 
	2.10	Company	4
	 	 	 
	2.11	Compensation	4
	 	 	 
	2.12	Corporation	4
	 	 	 
	2.13	Dana Organization	4
	 	 	 
	2.14	Disability	4
	 	 	 
	2.15	Discretionary Employer Account	4
	 	 	 
	2.16	Discretionary Employer Credits	5
	 	 	 
	2.17	Earnings Credit	5
	 	 	 
	2.18	Earnings Rate	5
	 	 	 
	2.19	Effective Date	5
	 	 	 
	2.20	Eligible Employee	5
	 	 	 
	2.21	Employee	5

 

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	2.22	ERISA	5
	 	 	 
	2.23	Fixed Contribution Account	5
	 	 	 
	2.24	Fixed Contribution Credits	5
	 	 	 
	2.25	Participant	5
	 	 	 
	2.26	Pension Plan	5
	 	 	 
	2.27	Plan Administrator	6
	 	 	 
	2.28	Plan Year	6
	 	 	 
	2.29	Qualified Spouse	6
	 	 	 
	2.30	Separation from Service	6
	 	 	 
	2.31	Termination Date	7
	 	 	 
	2.32	Valuation Date	7
	 	 	 
	2.33	Vesting Schedule	7
	 	 	 
	2.34	Vested Account	7
	 	 	 
	2.35	Written or “in Writing”	7
	 	 	 
	2.36	Years of Service	8
	 	 	 
	ARTICLE III ELIGIBILITY AND PARTICIPATION	9
	 	 	 
	3.1	Eligibility to Participate	9
	 	 	 
	3.2	Change in Status as Eligible Employee	9
	 	 	 
	3.3	Termination of Participation	9
	 	 	 
	ARTICLE IV BENEFICIARY DESIGNATION	10
	 	 	 
	ARTICLE V EMPLOYER CREDITS	10
	 	 	 
	5.1	Establishment of Participant Accounts	11
	 	 	 
	5.2	Fixed Contribution Credits	11
	 	 	 
	5.3	Discretionary Employer Contributions	11

 

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	5.4	Earnings Credits	11
	 	 	 
	5.5	Credits to Participant’s Account	12
	 	 	 
	5.6	Employee Deferral Elections	12
	 	 	 
	ARTICLE VI VESTING	13
	 	 	 
	6.1	General	13
	 	 	 
	6.2	Vesting Schedule	13
	 	 	 
	6.3	Accelerated Vesting	13
	 	 	 
	ARTICLE VII PAYMENT OF BENEFITS	14
	 	 	 
	7.1	Distributions of Benefits.	14
	 	 	 
	7.2	Time and Form of Distributions	14
	 	 	 
	7.3	Permitted Acceleration of Payment	14
	 	 	 
	7.4	Payment For Unforeseeable Emergency	15
	 	 	 
	7.5	Payment of Disability Benefits	15
	 	 	 
	7.6	Payment of Death Benefits	16
	 	 	 
	7.7	In-service Withdrawals and Distributions	16
	 	 	 
	7.8	Change of Control	16
	 	 	 
	7.9	Valuation of Distributions	16
	 	 	 
	7.10	Timing of Distributions	16
	 	 	 
	ARTICLE VIII AMENDMENT AND TERMINATION OF PLAN	17
	 	 	 
	8.1	Amendments Generally	17
	 	 	 
	8.2	Right to Terminate	17
	 	 	 
	ARTICLE IX MISCELLANEOUS	19
	 	 	 
	9.1	Unfunded Plan	19
	 	 	 
	9.2	Nonguarantee of Employment	19
	 	 	 
	9.3	Nonalienation of Benefits	19

 

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	9.4	Taxes and Withholding	19
	 	 	 
	9.5	FICA Taxes and Account Reduction	19
	 	 	 
	9.6	Forfeiture of Benefits	20
	 	 	 
	9.7	Applicable Law	20
	 	 	 
	9.8	Headings and Subheadings	20
	 	 	 
	9.9	Severability	20
	 	 	 
	9.10	Expenses.	20
	 	 	 
	9.11	Facility of Payment.	21
	 	 	 
	9.12	USERRA.	21
	 	 	 
	ARTICLE X ADMINISTRATION OF THE PLAN	22
	 	 	 
	9.1	Powers and Duties of the Plan Administrator	22
	 	 	 
	9.2	Claims Procedure	23

 

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ARTICLE I

INTRODUCTION

 

1.1           Introduction
and Purpose Effective January 1, 2012, the Dana Limited
Supplemental Executive Retirement Plan (the “Plan”) is established for the purpose of enhancing the long-term performance
and retention of the select group of management or highly compensated employees selected to participate in this Plan.

 

This Plan is intended to constitute a non-qualified,
unfunded plan for federal tax purposes and for purposes of Title I of the Employee Retirement Income Security Act of 1974 as amended
from time to time (“ERISA”). Further, this Plan is intended to comply with section 409A of the Internal Revenue Code
(the “Code”) and is to be construed in accordance Code Section 409A and the regulations issued thereunder, as
in effect from time to time.

 

Without affecting the validity of any other
provision of the Plan, to the extent that any Plan provision does not meet the requirements of Code Section 409A and the regulations
issued thereunder, the Plan shall be construed and administered as necessary to comply with such requirements until this Plan is
appropriately amended to comply with such requirements.

 

This Plan shall function solely as a “top-hat”
plan within the meaning of Sections 201(2), 301(a)(3), and 401(a)(l) of the ERISA. As such, this Plan is subject to limited
ERISA reporting and disclosure requirements, and is exempt from all other ERISA requirements. Distributions required or contemplated
by this Plan or actions required to be taken under this Plan shall not be construed as creating a trust of any kind or a fiduciary
relationship between the Company and any Participant, any Participant’s designated beneficiary, or any other person.

 

This Plan is to be maintained according to the terms of this
document and the Plan Administrator or its designee shall have the sole authority to construe, interpret and administer the Plan.

 

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ARTICLE II

Definitions

 

Wherever used in the Plan, the following
terms have the means set forth below, unless otherwise expressly provided:

 

2.1           Account(s)
- shall mean the separate account established for recordkeeping purposes only
for each Participant comprised of the Fixed Contribution Account and the Discretionary Employer Account as further described in
Article V of the Plan.

 

2.2           Affiliated
Company - shall mean (i) the Company, (ii) any other corporation which is a member
of the controlled group of corporations which includes the Company provided that in applying Code Section 1563(a)(1), (2), and
(3) for purposes of determining a controlled group of corporations under Code Section 414(b) and determining trades or businesses
under common control for purposes of Code Section 414(c) 50 percent (50%) is substituted for 80 percent (80%) each time used, and
(iii) any other entity in which the Company has a significant equity interest or owns a substantial capital or profits interest.

 

2.3           Allocation
Date - shall mean the date as of which a Fixed Contribution Credit or a Discretionary
Employer Credit is credited to the Participant’s Account, except as otherwise provided by the Plan Administrator for one
or more specific Participants, the last business day of each Plan Year shall be an Allocation Date. In addition, when a Participant
no longer is an active Participant, the last day of the calendar quarter containing his or her Termination Date shall also be an
Allocation Date.

 

2.4           Beneficiary
- shall mean the person or persons (including a trust or trusts) properly designated by a Participant, as determined by
the Plan Administrator, to receive the Participant’s Vested Account in the event of the Participant’s death. To be
effective, any Beneficiary designation must be in writing, signed by the Participant, and filed with the Plan Administrator prior
to the Participant’s death, and it must meet such other standards (including the requirement for spousal consent to the naming
of a non-Spouse beneficiary by a married Participant) as the Plan Administrator shall require from time to time. An incomplete
Beneficiary designation, as determined by the Plan Administrator, shall be void and of no effect. If some but not all of the persons
designated by a Participant to receive his or her Account at death predecease the Participant, the Participant’s surviving
Beneficiaries shall be entitled to the portion of the Participant’s Account intended for such pre-deceased persons in proportion
to the surviving Beneficiaries’ respective shares. If no designation is in effect at the time of a Participant’s death
or if all designated Beneficiaries have predeceased the Participant, then the Participant’s Beneficiary shall be (i) in the
case of a Participant who is married at death, the Participant’s Spouse, or (ii) in the case of a Participant who is not
married at death, the Participant’s estate. A Beneficiary designation of an individual by name (or name and relationship)
remains in effect regardless of any change in the designated individual’s relationship to the Participant. A Beneficiary
designation solely by relationship (for example, a designation of “Spouse,” that does not give the name of the
Spouse) shall designate whoever is the person (if any) in that relationship to the Participant at his or her death. An individual
who is otherwise a Beneficiary with respect to a Participant’s Account ceases to be a Beneficiary when all applicable payments
have been made from the Account.

 

    	2

    	 

    

 

2.5           Benefit
Distribution Date - shall mean the distribution date as described in Section 6.2 of
the Plan.

 

2.6           Board
of Directors - shall mean the Board of Directors of the Corporation.

 

2.7           Change
in Control - shall be deemed to have occurred upon the happening of any of the following events:

 

(a)          any
Person is or becomes (other than in connection with a transaction described in clause (A) or (B) of Paragraph (iii) below) the
beneficial owner (within the meaning of Rule 13d-3 of the Securities and Exchange Commission promulgated under the Exchange Act),
directly or indirectly, of securities of the Corporation (not including in the securities beneficially owned by such Person any
securities acquired directly from the Corporation or any of its Affiliates) representing more than fifty percent (50%) of the combined
voting power of the Corporation’s then outstanding securities;

 

(b)          individuals
who on the Effective Date constitute the Board, and any new Director (other than a Director whose initial assumption of office
is in connection with an actual or threatened election contest, including without limitation a consent solicitation, relating to
the election of Directors of the Corporation) whose election by the Board or nomination for election by the Corporation’s
shareholders was approved by a vote of at least two-thirds (2/3) of the Directors then still in office who either were Directors
at the beginning of the period or whose election or nomination for election was previously so approved, cease for any reason to
constitute a majority thereof;

 

(c)          consummation
of a merger or consolidation of the Corporation or any direct or indirect parent or subsidiary of the Corporation with any other
company, other than (A) a merger or consolidation which would result in the voting securities of the Corporation outstanding immediately
prior thereto continuing to represent (either by remaining outstanding or by being converted into voting securities of the surviving
entity or direct or indirect parent thereof), in combination with the ownership of any trustee or other fiduciary holding securities
under an employee benefit plan of the Corporation or any of its Affiliates, more than fifty percent (50%) of the combined voting
power of the voting securities of the Corporation or such surviving entity or direct or direct parent thereof outstanding immediately
after such merger or consolidation, (B) a merger or consolidation immediately following which the individuals who comprise the
Board immediately prior thereto constitute at least a majority of the board of directors of (I) any parent of the Corporation or
the entity surviving such merger or consolidation or (II) if there is no such parent, of the Corporation or such surviving entity,
or (C) a merger or consolidation effected to implement a recapitalization of the Corporation (or similar transaction) in which
no Person acquires more than fifty percent (50%) of the combined voting power of the Corporation’s then outstanding securities;
or

 

(d)          the
shareholders of the Corporation approve a plan of complete liquidation of the Corporation or there is consummated an agreement
for the sale, disposition or long-term lease by the Corporation of all or substantially all of the Corporation’s assets.

 

    	3

    	 

    

 

Notwithstanding the foregoing, a “Change
in Control” shall not be deemed to have occurred (1) by virtue of the consummation of any transaction or series of integrated
transactions immediately following which the record holders of the Common Stock immediately prior to such transaction or series
of transactions continue to have substantially the same proportionate ownership in one or more entities which, singly or together,
immediately following such transaction or series of transactions, own all or substantially all of the assets of the Corporation
as constituted immediately prior to such transaction or series of transactions, or (2) with respect to any Award subject to Section
409A of the Code, unless the applicable event also constitutes a change in the ownership or effective control of the Corporation
or in the ownership of a substantial portion of the assets of the Corporation under Section 409A(a)(2)(A)(v) of the Code.

 

For purposes of this section 2.7 highlighted
terms shall have the same meaning as defined in the Dana Holding Corporation 2012 Omnibus Stock Incentive Plan or successor plan.

 

2.8            Code
- shall mean the Internal Revenue Code of 1986, as amended from time to time, including any rules and regulations promulgated thereunder,
along with Treasury and IRS interpretations thereof. Reference to any section or subsection of the Code includes reference to any
comparable or succeeding provisions of any legislation that amends, supplements or replaces such section or subsection.

 

2.9            Committee
– shall mean the Dana Holding Corporation Investment Committee, the Plan Administrator of the Plan.

 

2.10         Company
- shall mean Dana Limited, an Ohio limited liability company, and any Affiliated Company or subsidiary.

 

2.11         Compensation
– shall mean regular gross base salary and annual incentive plan awards received by the Participant
from the Dana Organization during the Plan Year. In no event, however, shall a Participant’s Compensation include, for purposes
of the Plan, any item of compensation paid or distributed to the Participant after a period of deferral, under any program of deferred
compensation maintained by the Company or any Affiliated Company. A Participant’s Compensation shall be determined
without regard to any reductions that may apply, including applicable tax withholdings, Participant-authorized deductions (including
deductions for the Pension Plan and applicable health and welfare benefits), tax levies, and garnishments.

 

2.12         Corporation
– shall mean Dana Holding Corporation, a Delaware Corporation

 

2.13         Dana
Organization - shall mean the controlled group of organizations of which the Corporation
is a part, as defined by Code section 414(b) and (c) and the regulations issued thereunder. An entity shall be considered a member
of the Dana Organization only during the period it is one of the group of organizations described in the preceding sentence.

 

2.14         Disability
- shall mean any medical or physical impairment that can be expected to result in death or to last for at least 12 months
as determined by the Plan Administrator or its designee.

 

2.15         Discretionary
Employer Account - shall mean the separate account established by the Committee for
recordkeeping purposes only to track Discretionary Employer Credits in the name of each Participant in accordance with Section
5.3 of the Plan.

 

    	4

    	 

    

 

2.16         Discretionary
Employer Credits – shall mean the amounts credited to a Participant’s
Discretionary Employer Account in accordance with Section 5.4 of the Plan.

 

2.17         Earnings
Credit - shall mean the increment added to a Participant’s Account as a result
of crediting the account with a return based on the Participant’s Earnings Rate.

 

2.18         Earnings
Rate – shall mean 5% per annum, compounded annually, or such other rate
determined by the Committee, in its sole discretion, and communicated to Participants. In the event a Valuation Date occurs less
than 12 months after the prior Valuation Date, this Earnings Rate shall be converted to a rate for the period since the last Valuation
Date by reducing it to a rate that is appropriate for such shorter period. Such reduction shall be done in a way that would result
in the specified 5% annual rate of return being earned for the number of such periods that equals one year. The Earnings Rate is
used to determine the Earnings Credit that is credited to the Participant’s Account from time to time pursuant to the provisions
of Section 5.4.

 

(b)       Adjustments
to the Earnings Rate. As provided by Section 5.4, the Earnings Rate shall be evaluated
and may be revised by the Plan Administrator on an annual basis.

 

2.19         Effective
Date - shall mean January 1, 2012 for this Plan.

 

2.20         Eligible
Employee - shall mean any active executive employee of the Company with
a base salary in excess of the limit of Code Section 401(a)(17), who is selected by the Chief Executive Officer to participate
in the Plan and who is not excluded from participation in the Plan by subsections 3.1 and 3.2 of the Plan.

 

2.21         Employee
– shall mean an individual who receives compensation for services rendered to the Company.

 

2.22         ERISA
- shall mean the Employee Retirement Income Security Act of 1974, as amended.

 

2.23         Fixed
Contribution Account - shall mean the separate account established by the Committee
for recordkeeping purposes only to track Fixed Contribution Credits in the name of each Participant in accordance with Section
5.2 of the Plan.

 

2.24         Fixed
Contribution Credits – shall mean the amounts credited to a Participant’s
Fixed Contribution Account in accordance with Section 5.4 of the Plan.

 

2.25         Participant
– shall mean any present or former Eligible Employee who has become a Participant in the Plan in accordance with the provisions
of Article III and who continues to have an Account balance under the Plan or whose beneficiary has such Account balance.

 

2.26         Pension
Plan - shall mean the Dana Retirement Savings Plan, as now in effect or hereafter
amended.

 

    	5

    	 

    

 

2.27         Plan
Administrator – shall mean the Dana Holding Corporation Investment Committee
or such other person or entity as the Dana Holding Corporation Investment Committee shall designate to serve as the Plan Administrator.

 

2.28         Plan
Year - shall mean the calendar year, the twelve-month period beginning each January
1 and ending on December 31.

 

2.29         Qualified
Spouse - shall mean the legal spouse of a Participant, who has been married to the
Member for at least a one year period ending on the Participant's date of death or Termination, if later.

 

2.30         Separation
from Service - shall mean in general a termination of an employee’s employment
with his or her employer by reason of the employee’s death, retirement or otherwise.  However, for purposes of
the Plan, an employee’s employment relationship is treated as continuing intact while the individual is on military leave,
sick leave, or other bona fide leave of absence if the period of such leave does not exceed six months, or if longer, so long as
the individual retains a right to reemployment with the employer under an applicable statute or by contract.  For these
purposes, a leave of absence constitutes a bona fide leave of absence only if there is a reasonable expectation that the employee
will return to perform services for the employer.  If the period of leave exceeds six months and the individual does
not retain a right to reemployment under an applicable statute or by contract, the employment relationship is deemed to terminate
on the first date immediately following such six-month period.  Notwithstanding the foregoing, where a leave of absence
is due to any medically determinable physical or mental impairment that can be expected to result in death or can be expected to
last for a continuous period of not less than six months, where such impairment causes the employee to be unable to perform the
duties of his or her position of employment or any substantially similar position of employment, a 29-month period of absence may
be substituted for such six-month period.

 

Whether a termination
of employment has occurred is determined based on whether the facts and circumstances indicate that the employer and employee reasonably
anticipated that no further services would be performed after a certain date or that the level of bona fide services the employee
would perform after such date (whether as an employee or as an independent contractor) would permanently decrease to no more than
20 percent of the average level of bona fide services performed (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 employee has been providing services
to the employer less than 36 months).  Facts and circumstances to be considered in making this determination include,
but are not limited to, whether the employee continues to be treated as an employee for other purposes (such as continuation of
salary and participation in employee benefit programs), whether similarly situated employees have been treated consistently, and
whether the employee is permitted, and realistically available, to perform services for other employers in the same line of business.  An
employee is presumed to have separated from service where the level of bona fide services performed decreases to a level equal
to 20 percent or less of the average level of services performed by the employee during the immediately preceding 36-month period.  An
employee will be presumed not to have separated from service where the level of bona fide services performed continues at a level
that is 50 percent or more of the average level of service performed by the employee during the immediately preceding 36-month
period. No presumption applies to a decrease in the level of bona fide services performed to a level that is more than 20 percent
and less than 50 percent of the average level of bona fide services performed during the immediately preceding 36-month period.  The
presumption is rebuttable by demonstrating that the employer and the employee reasonably anticipated that as of a certain date
the level of bona fide services would be reduced permanently to a level less than or equal to 20 percent of the average level of
bona fide services provided during the immediately preceding 36-month period or full period of services provided to the employer
if the employee has been providing services to the employer for a period of less than 36 months (or that the level of bona fide
services would not be so reduced).  For example, an employee may demonstrate that the employer and employee reasonably
anticipated that the employee would cease providing services, but that, after the original cessation of services, business circumstances
such as termination of the employee’s replacement caused the employee to return to employment.  Although the employee’s
return to employment may cause the employee to be presumed to have continued in employment because the employee is providing services
at a rate equal to the rate at which the employee was providing services before the termination of employment, the facts and circumstances
in this case would demonstrate that at the time the employee originally ceased to provide services, the employee and the employer
reasonably anticipated that the employee would not provide services in the future.

 

    	6

    	 

    

 

The definition of Separation
from Service as set forth above shall be interpreted in a manner consistent with the applicable definition as set out in the Code
Section 409A Regulations, including any modifications or amendments to such regulations.

 

2.31         Termination
Date - shall mean the date that a Participant’s active participation in this
Plan terminates as defined in Section 3.3(a).

 

2.32         Valuation
Date - shall mean each date as specified by the Plan Administrator from time to time
as of which Participant Accounts are valued in accordance with Plan procedures that are currently in effect. As of the Effective
Date, the Plan shall have a Valuation Date for all Plan Participants as of the last day of each Plan Year. In addition, if a Participant
is entitled to a distribution under Article VII, such Participant shall have a Valuation Date under the Plan that is the last day
of the preceding calendar month. In accordance with procedures that may be adopted by the Plan Administrator, any current Valuation
Date may be changed. Values (including any Earnings Credit) under the Plan are determined as of the close of a Valuation Date.
If a Valuation Date is not a business day, then the Valuation Date will be the immediately preceding business day.

 

2.33         Vesting
Schedule – shall mean the schedule under which a Participant’s Account
becomes vested and nonforfeitable in accordance with Section 6.2.

 

2.34         Vested
Account – shall mean the portion of a Participant’s Account that has become
vested and nonforfeitable within the meaning of Section 6.2(a)..

 

2.35        Written
or “in Writing” – shall mean with respect
to any documentation of an election or other action by a Participant or by the Plan Administrator, that such documentation be
either in paper or, as permitted by the Plan Administrator, in electronic form; provided, however, that such documentation must
be adequate to establish a right that is enforceable under applicable law.

 

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2.36         Years
of Service - shall mean with respect to any Participant or inactive Participant, the
number of whole years of his periods of service, in which the Participant has completed 1,000 or more hours of employment with
the Company in a Plan Year and considered an employee on the last day of the Plan Year. Notwithstanding the foregoing, all Eligible
Employees on the Effective Date shall receive credit for a Year of Service for the 2012 Plan Year if employed on December 31, 2012.

 

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ARTICLE III

ELIGIBILITY AND PARTICIPATION

 

3.1        Eligibility
to Participate An Eligible Employee shall be eligible to participate in this Plan, if the Eligible Employee is not entitled
to nonqualified supplemental retirement benefits under an agreement, arrangement or plan with a member of the Dana Organization
other than the Dana Restoration Savings Plan.

 

3.2        Change
in Status as Eligible Employee The Chief Executive Officer shall have
complete discretion to exclude one or more individuals from participating in the Plan for one or more Plan Years .

 

3.3        Termination
of Participation

 

(a)      General.
Except as modified below, an individual’s eligibility to participate actively in this Plan shall cease upon his or her “Termination
Date,” which is the earliest to occur of the following:

 

(1)         The
date the individual ceases to be an Eligible Employee; or

(2)        The
first day an Eligible Employee begins a period of severance (i.e., the period that follows a Separation from Service).

 

Notwithstanding the
prior sentence, an individual shall continue to participate actively in this Plan during a period of an Authorized Leave of Absence,
and an individual who is on an Authorized Leave of Absence shall have a “Termination Date” on the day the individual
does not return to active work at the end of such Authorized Leave of Absence. The calculation of an individual’s Fixed Credit
and Discretionary Employer Credit shall not take into account any compensation earned from and after his or her Termination Date.

 

(b)          Disability
Leave of Absence. Notwithstanding subsection (a) above, an individual shall continue
to participate actively in this Plan during a period of a Disability Leave of Absence without regard to whether the Participant
is generally considered to be a continuing Employee of the Employer. Accordingly, such individual shall have a “Termination
Date” on the last day of his or her Disability Leave of Absence. However, if the Participant’s Disability Leave of
Absence terminates due to the Participant’s cessation of Disability Benefits and he returns to active work with the Dana
Organization, such Participant shall not have a Termination Date (and active participation shall continue) if the Participant returns
to work as an eligible Executive pursuant to Section 3.1.

 

(c)        Effect
of Distribution of Benefits. An individual, who has been a Participant under the Plan,
ceases to be a Participant on the date his or her Account is fully distributed.

 

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ARTICLE IV 

BENEFICIARY DESIGNATION

 

4.1           Beneficiaries.
A Participant shall be able to designate, on a form provided by the Plan Administrator for this purpose, a Beneficiary to receive
payment, in the event of his or her death, of the Participant’s Account. A Beneficiary shall be paid in accordance with the
terms of the Beneficiary designation form, as interpreted by the Plan Administrator in accordance with the terms of this Plan.
At any time, a Participant may change a Beneficiary designation by completing a new Beneficiary designation form that is signed
by the Participant and filed with the Plan Administrator prior to the Participant’s death, and that meets such other standards
(including the requirement of Spousal consent for married Participants) as the Plan Administrator shall require from time to time.

 

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ARTICLE V

EMPLOYER CREDITS

 

5.1           Establishment
of Participant Accounts   The Company shall establish and maintain on its books and
records an Account with two subaccounts in the name of each Participant to record:

 

(a)          amounts
of Fixed Company Credits on the Participant’s behalf pursuant to Section 5.2 of the Plan;

(b)          amounts
of Discretionary Employer Credits on the Participant’s behalf pursuant to Section 5.3 of the Plan;

(c)          earnings
credits pursuant to Section 5.4 of the Plan; and

(d)          payments
of benefits to the Participant or the Participant’s beneficiary pursuant to  Article VI of the Plan.

 

5.2           Fixed
Contribution Credits The Company shall credit the Fixed Contribution
Account with credits in an amount equal to three and one-half percent (3.5%) of Compensation.

 

5.3           Discretionary
Employer Credits Subject to Section 5.5(b)(2) below, the Company may determine, in
its sole discretion, from time to time, an applicable Discretionary Employer Credit to be applied to the Discretionary Employer
Accounts of select Participants on the Valuation Date and communicated to the Eligible Employee.

 

5.4           Earnings
Credit

 

(a)          General
Rules. As of each Valuation Date, the Plan Administrator shall determine a Participant’s
Earnings Credit for the period since the last Valuation Date by multiplying the Earnings Rate for the period since the last Valuation
Date by the balance of the Participant’s Account as of the current Valuation Date. This Earnings Credit will be determined
as soon as practicable after the applicable Valuation Date, and it shall be credited to the Participant’s Account effective
as of such Valuation Date. If a Participant has less than 1 full Year of Participation for the Plan Year (e.g., as may apply
in the Participant’s first and last Plan Year of participation), the Participant shall receive a pro-rated Earnings Credit
for that Plan Year that shall be based upon the Participant’s fractional Year of Participation. A Participant’s Account
shall be credited with earnings until all payments are made in accordance with Article VII.

 

(b)          Revisions
to Earnings Rate. As of the end of each Plan Year, beginning with the end of the 2012
Plan Year, the Company shall analyze the current Earnings Rate to determine if the rate provides a market rate of interest. If
the Earnings Rate is considered to provide a market rate of interest, then the Earnings Rate will remain the same for the following
Plan Year under the Company in its sole discretion decides to establish a different Earnings Rate that provides a market rate of
interest. If, on the other hand, the Company concludes, in its discretion, that the Earnings Rate does not provide for a market
rate of interest, then the Company must establish a new Earnings Rate to provide a market rate of interest, and such new Earnings
Rate will apply for the following Plan Year. The determination of a market rate of interest shall be entirely within the discretion
of the Company and shall be based on such factors as the Company determines to consider (e.g., the current 30-year Treasury
Bond yield, the Russell 2000 index fund, the current yield on a certificate of deposit equal to the remaining time period for the
average Participant to reach Retirement and the Account balance for the average Participant).

 

    	11

    	 

    

 

5.5         Credits
to Participant Accounts

 

(a)          General
Rules. The Plan Administrator shall credit to each Participant’s Account the
Fixed Contribution Credit and the Discretionary Employer Credit (if any) (collectively the Credits) at the times and in the manner
specified in this Section. A Participant’s Account is solely a bookkeeping device to track the value of his or her Benefit
(and the Employer’s liability therefore). No assets shall be reserved or segregated in connection with any Account, and no
Account shall be insured or otherwise secured. The Plan Administrator shall convert the Credits into a dollar amount by multiplying
the applicable percentages for each by the Participant’s Compensation (as modified in paragraph (b) below) for the Plan Year,
thereafter crediting the resulting product to the Participant’s Account. The credit shall be determined by the Plan Administrator
as soon as administratively practicable after each Allocation Date and shall be credited to the Participant’s Account effective
as of the Allocation Date. The calculation of the credit amount by the Plan Administrator shall be conclusive and binding on all
Participants (and their Beneficiaries). A Participant shall not receive a credit for any Allocation Dates that occur after the
Participant’s Termination Date.

 

(b)         Operating
Rules. The following operating rules shall apply for purposes of determining a Participant’s
credit under this Subsection 5.1:

 

(1)         The
Plan Administrator shall use the Compensation received by the Participant during the Plan Year that includes the Allocation Date..

 

(2)        Unless
otherwise approved by the Plan Administrator, a Participant’s Fixed Contribution Credit shall not exceed 3.5% of the Participant’s
Compensation for the Plan Year and the Discretionary Employer Contribution Credit for a Plan Year shall not exceed 4% of a Participant’s
Compensation.

 

(3)        If
the Participant is on an Authorized Leave of Absence during all or part of a Plan Year, the Compensation taken into account for
such Plan Year shall be the higher of the Compensation received by the Participant in the Plan Year that includes the Allocation
Date or the Plan Year that immediately precedes the Plan Year that includes the Allocation Date.

 

5.6        Employee
Deferral Elections   Employee deferrals of Compensation are not permitted
under the terms of the Plan.

 

    	12

    	 

    

 

ARTICLE VI

Vesting

 

6.1         General.
Upon a Separation from Service, a Participant shall only be entitled to a distribution (at the time provided in Section 7) of the
portion (if any) of his or her Account that has become vested and nonforfeitable at such time pursuant to the Vesting Schedule
(as determined under this Section) that applies to the Participant. The portion (if any) of the Participant’s Account that
has not become vested by the Participant’s Separation from Service shall be forfeited and shall not be distributed to the
Participant hereunder. The portion of the Participant’s Account (from time to time) that has become vested and nonforfeitable
pursuant to the Participant’s Vesting Schedule and this Section 6.1 shall be referred to as the Participant’s “Vested
Account.”

 

6.2         Vesting
Schedule. Unless Subsection 6.3 applies, a Participant shall be vested in the amounts
credited to his or her Account as set forth below:

 

	 	Vesting Percentage	 	 	Years of Service	 
	 	0%	 	 	 	0	 
	 	0%	 	 	 	1	 
	 	0%	 	 	 	2	 
	 	0%	 	 	 	3	 
	 	0%	 	 	 	4	 
	 	100%	 	 	 	5	 

 

6.3         Accelerated
Vesting. Notwithstanding Section 6.2 above, a Participant’s interest in his
or her Account shall become fully (100%) vested and nonforfeitable upon the earliest of the following to occur:

 

(a)          The
Participant becoming Disabled;

 

(b)          The
Participant’s Death; or

 

(c)          The
occurrence of a Change in Control.

 

    	13

    	 

    

 

ARTICLE VII

PAYMENT OF BENEFITS

 

7.1           Distribution
of Benefits In general, a Participant shall receive a distribution from his or her
Account in the form and manner as described in this Article VII.

 

7.2           Time
and Form of Distribution A Participant shall receive the balance of his or her Account
in three (3) annual installments commencing on the first day of the month following the six month anniversary of the Participant’s
Separation from Service. Each annual installment will be determined by dividing the balance of the Account as of the last day of
the second preceding calendar month prior to the payment date for which the installments are to commence (and each anniversary
of such date) by the number of years remaining in the installment period. The Account will continue to be adjusted for Earnings
Credits during the installment payout period; thus, if the balance in the Account as of the last scheduled payment exceeds the
scheduled payment because of positive Earnings Credits, the full balance of the Account will be paid to the Participant.

 

7.3           Permitted
Acceleration of Distribution Notwithstanding the timing provisions
pursuant to section 7.2 above, the time of a distribution shall be accelerated in the following circumstances (but only to the
extent permitted under the Code Section 409A Regulations):

 

(a)          Payment
shall be made to the extent necessary to comply with a domestic relations order (as defined in Code Section 414(p)(1)(B)) that
meets the requirements of the Company’s domestic relations order procedures applicable to non-qualified plans, if such payment
is made to an individual other than the Participant.

 

(b)          Payment
shall be made to the extent necessary to comply with an ethics agreement with the federal government or to the extent reasonably
necessary to avoid the violation of an applicable federal, state, local, or foreign ethics law or conflicts of interest law (including
where such payment is reasonably necessary to permit the Participant to participate in activities in the normal course of his or
her position in which the Participant would otherwise not be able to participate under an applicable rule).

 

(c)          Payment
of a Participant’s entire Account may be made in the form of a lump sum payment that does not exceed a specified amount,
provided any action by the Company causing such lump sum payment to be made to a Participant is evidenced in written form and executed
by an authorized officer of the Company no later than the date such lump sum payment is made, and provided that that such lump
sum payment results in the termination and liquidation of the entirety of the Participant’s Account under the Plan, and his
or her deferred compensation benefits under all other agreements, methods, programs, or other arrangements with respect to which
deferrals of compensation are treated as having been deferred under a single nonqualified deferred compensation plan under Section
1.409A-1(c)(2) of the Code Section 409A Regulations; and provided further that the total payment to the Participant (under the
Plan and all other arrangements treated as a single nonqualified deferred compensation plan) is not in excess of the applicable
dollar amount under Code Section 402(g)(1)(B).

 

    	14

    	 

    

 

(d)          Payment
is permitted to the extent necessary to satisfy any applicable federal, state and local income tax withholding and federal payroll
withholding requirements pursuant to provisions of Code Section 409A and the regulations thereunder, related to benefits provided
in the Plan.

 

(e)          Payment
of a Participant’s entire Account shall be made in the event of the failure of the Plan (or failure of any other plan required
to be aggregated with the Plan pursuant to regulations published under Code Section 409A) to meet the requirements of Code Section
409A.

 

7.4           Payment
For Unforeseeable Emergency A Participant who incurs an unforeseeable
emergency may apply to the Committee for an immediate distribution from his or her Vested Account in an amount necessary to satisfy
such financial hardship and the tax liability attributable to such distribution, subject to the rules set forth below.

 

(a)          An
unforeseeable emergency will be deemed to have occurred if the Participant undergoes a severe financial hardship resulting from
an illness or accident of the Participant or his or her spouse, the Participant’s beneficiary, or his or her dependent (as
defined in Code Section 152, without regard to Code Sections 152(b)(1), (b)(2), and (d)(1)(B)); loss of the Participant’s
property due to casualty (including the need to rebuild a home following damage to a home not otherwise covered by insurance, for
example, not as a result of a natural disaster); or other similar extraordinary and unforeseeable circumstances arising as a result
of events beyond the control of the employee.   In addition, the need to pay for the funeral expenses of a spouse,
a beneficiary, or a dependent may also constitute an unforeseeable emergency.

 

(b)          A
distribution on account of unforeseeable emergency may not be made to a Participant to the extent that such emergency is or may
be relieved through reimbursement or compensation from insurance or otherwise, by liquidation of the Participant’s assets,
to the extent the liquidation of such assets would not cause severe financial hardship, or by cessation of deferrals under the
plan, if applicable.

 

(c)          Distributions
because of an unforeseeable emergency must be limited to the amount reasonably necessary to satisfy the emergency need (which may
include amounts necessary to pay any federal, state, local, or foreign income taxes or penalties reasonably anticipated to result
from the distribution).  Determinations of amounts reasonably necessary to satisfy the emergency need must take into
account any additional compensation that is available by reason of the cancellation of the Participant’s deferral election,
if applicable, upon a payment due to an unforeseeable emergency, which cancellation shall be implemented to the extent permitted
or required under the Code Section 409A Regulations, and to the extent required under the Plan.

 

7.5           Payment
of Disability Benefits If a Participant incurs a Disability, the entire
value of his or her Account shall be distributed to the Participant in the form of a single lump sum.  Any distribution
pursuant to this Section 7.5 will occur following the determination of the Disability as approved by the Committee.

 

    	15

    	 

    

 

7.6           Payment
of Death Benefits

 

(a)        Each
Participant shall designate a Beneficiary on the proper beneficiary form as prescribed by the Committee to receive his or her Account
in the event of death. If a Participant dies with a balance credited to his or her Account, such balance shall be paid to the applicable
beneficiary or beneficiaries in a single lump sum.

 

(b)        Any
distributions pursuant to this Section 7.6 will occur following the date of death and receipt by the Company of acceptable proof
of the Participant’s death and approval by the Committee.

 

(c)        Notwithstanding
the above, if no beneficiary designation is on file with the Company at the time of death of the Participant or such designation
is not effective for any reason then the designated beneficiary to receive such benefits shall be as follows:

 

(1) the participant’s Qualified Spouse; or

 

(2) if there is no surviving spouse, then to the Participant’s
estate.

 

If a Beneficiary dies
before the Account is distributed, the Account shall be paid to the beneficiary’s estate.

 

All decisions made
by the Committee in good faith and based upon affidavit or other evidence satisfactory to the Committee regarding questions of
fact in the determination of the identity of such Beneficiary(ies) shall be conclusive and binding upon all parties, and payment
made in accordance therewith shall satisfy all liability hereunder.

 

7.7           In-service
Withdrawals and Distributions Except as provided in Sections 7.3 and
7.4, in-service withdrawals and distributions of any kind shall not be permitted.

 

7.8           Change
of Control Following a Change of Control of the Corporation, the entire
value of his or her Account shall be distributed to the Participant in the form of a single lump sum.  Any distribution
pursuant to this Section 7.8 will occur following the determination of a Change of Control as approved by the Committee.  For
purposes of this paragraph, a Change of Control shall be deemed to have occurred if, and only if, it is determined as of the relevant
date that a “change in ownership or effective control” of the Corporation has occurred for purposes of Code
Section 409A (taking into account applicable provisions of the Code Section 409A Regulations, as such may be modified from time
to time, and taking into account also any other guidance as may be issued by the IRS or the Treasury regarding this definition).

 

7.9          Valuation
of Distributions The benefit amount of a Participant’s Account
to be distributed pursuant to this Article VII shall be based on the value of such Account on the last day of the preceding calendar
month.

 

7.10       Timing
of Distributions Any distribution made in accordance with an event
in this Article VII shall be made as soon as administratively feasible following the event, but no later than 90 days following
the date the benefit is payable under this Article and no earlier than the 15th day of the month following the event that gives
rise to the distribution.

 

    	16

    	 

    

 

ARTICLE VIII 

AMENDMENT AND TERMINATION OF PLAN

 

8.1        Amendments
Generally  The Company reserves the right to amend the Plan at any
time. No amendment, however, may reduce the amount credited to Accounts at the time of the amendment’s adoption, except as
may otherwise be required by law.  Without limiting the generality of the foregoing, the Committee may amend the investment
procedures and investment alternatives available under the Plan and the distribution provisions of Article VII which the Committee
deems appropriate or advisable in order to avoid the current income taxation of amounts deferred under the Plan which might otherwise
occur as a result of changes to the tax laws and regulations governing deferred compensation arrangements..

 

8.2          Right
to Terminate  The Company may terminate the Plan at any time in whole
or in part.

 

(a)          Limitations
  Except for such modifications, limitations or restrictions as may otherwise be required
to avoid current income taxation or other adverse tax consequences as a result of changes to the tax laws and regulations applicable
to the Plan, no such plan amendment or plan termination authorized by the Committee shall adversely affect the benefits accrued
to date under the Plan or otherwise reduce the then outstanding balances credited to Accounts or otherwise adversely affect the
distribution provisions in effect for those Accounts, and all amounts deferred prior to the date of any such plan amendment or
termination shall, subject to the foregoing exception, continue to become due and payable in accordance with the distribution provisions
of Article VII as in effect immediately prior to such amendment or termination.  Termination of the Plan shall not serve
to reduce the amount credited to an Account at the time of termination.

 

(b)          Right
to make lump sum distributions upon termination. Notwithstanding the above, the Company
may terminate the Plan and distribute the Participant’s credited Accounts in the form of a single lump sum. Such a Plan termination
may occur only if the conditions set forth below are met, consistent with the requirements of Code Section 409A and the Code Section
409A Regulations:

 

                (1)         The
termination and liquidation does not occur proximate to a downturn in the financial health of the Company;

 

                (2)         The
Company terminates and liquidates all agreements, methods, programs, and other arrangements sponsored by the Company that would
be aggregated with the Plan under applicable provisions of the Code Section 409A Regulations assuming a Participant in the Plan
also had deferrals credited under all such other agreements, methods, programs;

 

                (3)         No
payments in liquidation of the plan are made within 12 months of the date the Company takes all necessary action to irrevocably
terminate and liquidate the Plan (other than amounts distributed under the terms of the Plan without regard to the action to terminate
and liquidate the Plan);

 

    	17

    	 

    

 

                (4)         All
payments in liquidation of the Plan are made within 24 months of the date the Company takes all necessary action to irrevocably
terminate and liquidate the Plan; and

 

                (5)         The
Company does not adopt a new plan that would be aggregated with the Plan under applicable provisions of the Code Section 409A Regulations
if assuming a Participant participated in both plans, at any time within three years following the date the Company takes all necessary
action to irrevocably terminate and liquidate the Plan.

 

    	18

    	 

    

 

ARTICLE IX

MISCELLANEOUS

 

9.1           Unfunded
Plan This Plan is an unfunded deferred compensation arrangement for Eligible Employees.
While it is the intention of the Company that this Plan shall be unfunded for federal tax purposes and for purposes of Title I
of ERISA, the Company may establish a grantor trust to satisfy part or all of its Plan payment obligations so long as the Plan
remains unfunded for federal tax purposes and for purposes of Title I of ERISA. Nothing contained in the Plan, and no action taken
pursuant to its provisions, shall create or be construed to create a trust of any kind, or a fiduciary relationship between the
Company and any employee or other person. To the extent any person acquires a right to receive a payment from the Company under
the Plan, such right shall be no greater than that of an unsecured general creditor of the Company.

 

9.2           Nonguarantee
of Employment Nothing contained in the Plan shall be construed as a contract of employment
between the Company and any Participant, or as a right of any Participant to be continued in the employment of the Company, or
as a limitation of the right of the Company to discharge any Participant with or without cause.

 

9.3           Nonalienation
of Benefits

 

(a)          Except
as provided in Sections 7.3(a) or 7.3(b) or as may be required by law, benefits payable under the Plan are not subject in any manner
to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance, charge, garnishment, execution, or levy of any kind,
whether voluntary or involuntary. Any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber, charge or otherwise
dispose of any right to benefits under the Plan shall be void. The Company shall not in any manner be liable for, or subject to,
the debts, contracts, liabilities, engagements or torts of any person entitled to benefits under the Plan.

 

(b)          Notwithstanding
the provisions of Section 9.3(a) above, if a Participant is indebted to the Company at any time when payments are to be made by
the Company to the Participant under the provisions of the Plan, the Company shall have the right to reduce the amount of payment
to be made to the Participant (or the Participant’s beneficiary) to the extent of such indebtedness. Any election by the
Company not to reduce such payment shall not constitute a waiver of its claim for such indebtedness.

 

9.4           Withholding
of Taxes The Company may deduct or withhold from any payments to be made under the Plan any Federal, state, local income or employment
taxes as required under applicable laws to be withheld (including under Code Section 409A), or may instead require the Participant
or Beneficiary, as the case may be, to pay any such amount, or the balance of any such amount.

 

9.5    FICA
Taxes, Payment of Tax Obligation, and Account Reduction

 

(a)         Calculation
of FICA Taxes. For each Plan Year in which a Participant’s Account (or portion
of the Account) vests pursuant to Section 6.2, the Company shall calculate the applicable FICA taxes that are due and shall pay
such FICA taxes to the applicable tax authorities as provided by Treasury Regulation Section 31.3121(v)(2)-1. The amount of the
applicable FICA taxes that are the responsibility of the Participant pursuant to Code Section 3101 shall be paid by the Participant
as provided in Subsections (b) or (c).

 

    	19

    	 

    

 

(b)          Payment
of Tax Obligation. The Company is authorized to deduct or withhold, or require a Participant to remit to the Company, an amount
sufficient to satisfy federal, state, and local taxes (including the Participant’s FICA obligation) required by law to be
withheld with respect to any vesting or other taxable event arising as a result of the Plan.

 

(c)          Reduction
in Account Balance. As an alternative method and at the discretion of the Company,
effective as of each Allocation Date in a Plan Year for which FICA taxes are paid for a Participant pursuant to Subsection (a),
the Company is also authorized to withhold such taxes from the Participant’s Account and reduce the Participant’s Account
balance by the following amount:

 

(1)        The
amount of the applicable FICA taxes calculated by the Company that are the responsibility of the Participant pursuant to Code Section
3101 (the “FICA Amount”), plus

 

(2)        The
amount of Federal, state and local income taxes that are due on the distribution of the FICA Amount from the Participant’s
Account, which net of its own Federal, state and local income taxes, is sufficient to enable the Company to pay the full FICA Amount
from the Participant’s Account to the applicable tax authorities.

 

The amount calculated
pursuant to this Subsection shall be final and binding on the Participant and shall reduce the Participant’s Account effective
as of each applicable Allocation Date for which a FICA Amount is payable.

 

9.6           Forfeiture
of Benefits Notwithstanding any other provision of this Plan to the contrary, if the
Plan Administrator determines that a Participant has engaged in Prohibited Misconduct, the Participant shall forfeit the entire
balance of his or her Account, and his or her Account balance shall be reduced to reflect such forfeiture. However, following the
occurrence of a Change in Control, no Participant’s Account shall be subject to the forfeiture provided in the foregoing
sentence.

 

9.7           Applicable
Law To the extent not preempted by federal law, this Plan shall be construed and enforced
in accordance with the laws of the state of Ohio.

 

9.8           Headings
and Subheadings Headings and subheadings in this Plan are inserted for convenience
only and are not to be considered in the construction of the provisions.

 

9.9           Severability
The invalidity and unenforceability of any particular provision of this plan shall not affect any other provision and the Plan
shall be construed in all respects as if such invalid or unenforceable provisions were omitted.

 

9.10         Expenses
In addition to the expenses and costs that may be charged against Participants’ Accounts pursuant to other provisions of
the Plan, each Participant’s Account shall also be charged with its allocable share of all other costs and expenses incurred
in the operation and administration of the Plan, except to the extent the Company elects in its sole discretion to pay all or a
portion of those costs and expenses.

 

    	20

    	 

    

 

9.11         Facility
of Payment In the event the Committee determines, on the basis of medical reports
or other evidence satisfactory to the Committee, that the recipient of any benefit payments under the Plan is incapable of handling
his affairs by reason of minority, illness, infirmity or other incapacity, the Company may disburse such payments, or direct the
trustee to disburse such payments, as applicable, to a person or institution designated by a court which has jurisdiction over
such recipient or a person or institution otherwise having the legal authority under State law for the care and control of such
recipient.  The receipt by such person or institution of any such payments shall be complete acquittance therefore, and
any such payment to the extent thereof, shall discharge the liability of the trust for the payment of benefits hereunder to such
recipient.

 

9.12         USERRA
Notwithstanding anything herein to the contrary, the Committee shall permit any Participant election and make any payments hereunder
required by the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended, 38 USC 4301-4334.

 

    	21

    	 

    

 

ARTICLE 10

ADMINISTRATION OF THE PLAN

 

10.1        Powers
and Duties of the Plan Administrator

 

(a)
The Investment Committee The Investment Committee (or any successor committee
Dana may appoint to serve the same functions) shall have overall responsibility and authority as the Plan Administrator to manage
and control the operation and administration of the Plan and may designate one or more individuals to carry out the Investment
Committee’s Plan responsibilities.

 

(b) Plan Administrator
 The Plan Administrator shall administer the Plan and shall have all powers necessary for that purpose, including, but is not
limited to, the full discretion, authority, and power to interpret the Plan, to determine the eligibility, status, and rights of
all persons under the Plan and in general to decide any dispute. The Plan Administrator or its delegate shall maintain all records
of the Plan. The Plan Administrator’s specific powers shall include, but is not limited to, the following:

 

(1)         To
determine the amounts and the rights of Participants and beneficiaries to participate in the Plan and to receive Plan benefits;
to take any actions necessary to assure timely payment of benefits to any Participant or beneficiary eligible to receive benefits
under the Plan; and to assure a full and fair review for any Participant who is denied a claim to any benefit under the Plan;

 

(2)         To
employ other persons to render advice and assistance with respect to the Plan, including calculation of benefits and administration
of the Plan, and the employment of legal counsel;

 

(3)         To
file with the Secretary of Labor all pertinent documents;

 

(4)         To
maintain all records necessary for verification of information required to be filed with the appropriate regulatory authorities;

 

(5)         To
comply with all duties required by ERISA, or any other applicable law, in the administration of the Plan;

 

(6)         In
the event of the termination of the Plan, to report to all necessary parties all available information regarding benefits and amounts
to be distributed to each Participant and beneficiary; and

 

(7)         To
operate and administer the Plan with respect to all matters.

 

The Committee may delegate any or all of
its responsibilities under the Plan to such individual(s) or entities selected by the Committee in its sole discretion.

 

    	22

    	 

    

 

10.2       Claims
Procedure

 

(a)          Filing
of Claim. Any Participant or beneficiary under the Plan may file a written claim for a Plan benefit with the Committee or with
a person named by the Committee to receive claims under the Plan.

 

(b)          Notice
of Denial of Claim. In the event of a denial or limitation of any benefit or payment due to or requested by any Participant or
beneficiary under the Plan (“claimant”), the claimant shall be given a written notification, including electronic
communication, containing specific reasons for the denial or limitation of the benefit. The written notification shall contain
specific reference to the pertinent Plan provisions on which the denial or limitation of the benefit is based. In addition, it
shall contain a description of any other material or information necessary for the claimant to perfect a claim, and an explanation
of why such material or information is necessary. The notification shall further provide appropriate information as to the steps
to be taken if the claimant wishes to appeal the denial or limitation of benefit and submit a claim for review. This written notification
shall be given to a claimant within 90 days after receipt of the claim by the Committee or 180 days if special circumstances require
an extension of time for process of the claim. If such an extension of time for processing is required, written notice of the extension
shall be furnished to the claimant prior to the termination of said 90-day period, and such notice shall indicate the special circumstances
which make the postponement appropriate.

 

If the claim concerns disability benefits
under the Plan, the Committee shall notify the claimant in writing within 45 days after the claim was filed in order to deny it.
If special circumstances require an extension of time to process the claim, the Committee shall notify the claimant before the
end of the 45-day period that the claim may take up to 30 days longer to process. If special circumstances still prevent the resolution
of the claim, the Committee may then only take up to another 30 days after giving the claimant notice before the end of the original
30-day extension. If the Committee gives the claimant notice that the claimant needs to provide additional information regarding
the claim, the claimant must do so within 45 days of that notice.

 

(c)          Right
of Review. In the event of a denial or limitation of the claimant’s benefit,
the claimant or the claimant’s duly authorized representative shall be permitted to review pertinent documents free of charge
upon request and to submit to the Committee issues and comments in writing. In addition, the claimant or the claimant’s duly
authorized representative may make a written request for a full and fair review of the claim and its denial by the Committee; provided,
however, that such written request must be received by the Committee within 60 days after receipt by the claimant of written notification
of the denial or limitation of the claim. The 60-day requirement may be waived by the Committee in appropriate cases.

 

(d)          Decision
on Review. A decision shall be rendered by the Committee within 60 days after the
receipt of the request for review, provided that where special circumstances require an extension of time for processing the decision,
it may be postponed on written notice to the claimant (prior to the expiration of the initial 60-day period) for an additional
60 days, but in no event shall the decision be rendered more than 120 days after the receipt of such request for review. Any decision
by the Committee shall be furnished to the claimant in writing and shall set forth the specific reasons for the decision and the
specific plan provisions on which the decision is based.

 

    	23

    	 

    

 

If the initial claim was for Disability
benefits under the Plan and the claim has been denied by the Committee, the claimant will have 180 days from the date the claimant
received notice of the claim’s denial in which to appeal that decision. The review will be handled completely independently
of the findings and decision made regarding the initial claim and will be processed by an individual who is not a subordinate of
the individual who denied the initial claim. If the claim requires medical judgment, the individual handling the appeal will consult
with a medical professional whom was not consulted regarding the initial claim and who is not a subordinate of anyone consulted
regarding the initial claim and identify that medical professional to the claimant.   The Committee shall provide
the claimant with written notification of a plan’s benefit determination on review. In the case of an adverse benefit determination,
the notification shall set forth, in a manner calculated to be understood by the claimant, the specific reason or reasons for the
adverse determinations, reference to the specific plan provisions on which the benefit determination is based, a statement that
the claimant is entitled to receive, upon the claimant’s request and free of charge, reasonable access to, and copies of,
all documents, records, and other information relevant to the claim for benefits.

 

(e)          Time
Limit on Filing Claims.  Any claim for benefits must be filed with the Committee
within six months of when the benefits were due or such claim will be forever barred. If a Participant’s claim for benefits
is denied in whole or in part, such Participant may file suit only in a state or federal court in Allegheny County, Pennsylvania.
Before such Participant may file suit in a state or federal court, Participant must exhaust the Plan’s administrative claims
procedure. If any such judicial or administrative proceeding is undertaken, the evidence presented will be strictly limited to
the evidence timely presented to the Committee. In addition, any such judicial or administrative proceeding must be filed within
six (6) months after the Committee’s final decision or such claim will be forever barred.

 

EXECUTION OF DOCUMENT

 

	Attest:	 	DANA LIMITED
	 	 	 	 
	/s/ Larry Petz	 	By:	/s/ Mark E. Valerius
	 	 	Title:	Vice President, Global Compensation and Benefits
	 	 	Date:	9/24/2012

 

    	24Exhibit
10.5

 

Supplemental
Executive Retirement Plan

For
Jeffrey S. Bowen

 

This Supplemental Executive
Retirement Plan (the “Plan”) for Jeffrey S. Bowen (the “Plan”) is effective as of the date employment commences
with Dana Holding Corporation (the “Company”) (the “Effective Date”), in order to provide Jeffrey S. Bowen
(the “Participant” or “Executive”) with certain additional, non-qualified retirement benefits. The provisions
of this Plan shall apply only to the Participant.

 

ARTICLE I

DEFINITIONS

 

“Cause”
means:

 

		A.	Any act or omission constituting a material breach by
the Executive of any terms and conditions of his employment that has not been cured within thirty (30) days after written notice
to the Executive describing the breach and the nature of the conduct necessary to cure the breach;

 

		B.	The willful failure by the Executive to perform his duties
hereunder (other than any such failure resulting from the Executive’s Disability), after demand for performance is delivered
by Company that identifies in reasonable detail the manner in which Company believes the Executive has not performed his duties,
if, within 30 calendar days of such demand, the Executive fails to cure any such failure capable of being cured;

 

		C.	Any intentional act or misconduct materially injurious
to Company or any Subsidiary, financial or otherwise, or any act of misappropriation, fraud including with respect to Company’s
accounting and financial statements, embezzlement or conversion by the Executive of Company’s or any of its Subsidiary’s
property;

 

		D.	The conviction (or plea of no contest) of the Executive
for any felony including any felony involving fraud, moral turpitude, embezzlement or theft;

 

		E.	The commission of any violation of any antifraud provision
of federal or state securities laws; or

 

		F.	Alcohol or prescription or other drug abuse substantially
affecting work performance.

 

    	 

    	 

    

 

“Code”
means the Internal Revenue code of 1986, as from time to time amended.

 

“Committee”
means the Executive Vice President and Chief Financial Officer, the Senior Vice President, General Counsel and Secretary, and the
Vice President, Global Compensation and Benefits of the Company. If any of the Committee members would have a personal interest
in the discharge of the duties of the Committee, that individual must recuse himself or herself from the decisions of the Committee.

 

“Company”
means Dana Holding Corporation, a Delaware Corporation.

 

“Disability”
or “Disabled” will mean the Executive’s incapacity due to physical or mental illness to substantially
perform his duties and the essential functions of his position, with or without reasonable accommodation, on a full-time basis
for six months as determined by the Board in its reasonable discretion, and within 30 days after a notice of termination is thereafter
given by the Company, the Executive will not have returned to the full-time performance of the Executive’s duties; provided,
however, if the Executive disputes a determination to terminate his employment because of Disability, the question of the
Executive’s disability will be subject to the certification of a qualified medical doctor selected by the Company and the
Executive. The costs of such qualified medical doctor will be paid for by the Company.

 

“Good Reason”
means (i) a reduction in the Executive’s Base Salary or benefits (other than reductions applied similarly to all of the Company’s
senior executives); (ii) failure to pay or provide any of the compensation set forth in this Agreement (except for reductions applied
similarly to all of the Company’s senior executives); (iii) a material adverse change by the Company in the Executive’s
title, position, authority or reporting relationships within the Company (and which shall not include any additional duties assigned
to the Executive based on his past experience and background); and (iv) a failure by the Company to comply with any material provision
of this Agreement, which failure is not cured (if capable of cure) within 30 days (or in any event after 45 days if not capable
of cure within 30 days) after written notice of such non-compliance by the Executive.

 

“Normal Retirement Date” means the second anniversary date of employment which is September 20, 2013.
Notwithstanding the preceding sentence, the definition of Normal Retirement Date as expressed under this Plan will not apply to
any other Company-sponsored retirement or compensation plan or program, including but not limited to, the Dana Holding Corporation
Omnibus Incentive Plan unless expressly provided otherwise,.

 

    	 

    	 

    

 

“Normal
Retirement Benefit” means the lump sum benefit payable to the Participant as set forth in Section 2.1 of the Plan
upon attainment of the Normal Retirement Date.

 

“Participant”
means Jeffrey S. Bowen.

 

“Plan”
means the Supplemental Executive Retirement Plan for Jeffrey Bowen set forth herein.

 

“Dana Retirement
Savings Plan” means the Company-sponsored 401(k) defined contribution plan.

 

“Termination
Date” means the date on which the Participant ceases to be employed by the Company for any reason, including, but
not limited to, by reason of his death, disability or his election to retire or voluntarily resign.

 

    	 

    	 

    

 

ARTICLE II

BENEFITS

 

2.1       Normal
Retirement Benefit. If employment continues to at least the Participant's Normal Retirement Date, the Company shall be
obligated to pay the Participant upon the Participant’s Termination Date the Participant’s Normal Retirement Benefit
in a single lump sum payment. The Participant’s Normal Retirement Benefit shall equal the accumulated balance in a notional
defined contribution account (the “SERP account”). Effective September 20, 2011, the Company shall credit the SERP
account with one million, one hundred thousand dollars ($1,100,000). The SERP account shall accrue Earnings Credits as provided
under Section 2.2.

 

The Company shall, on an annual basis,
provide the Participant with a statement which shows the balance accrued in the SERP, including the amounts described in Sections
2.2 and 2.8, below.

 

2.2       Earnings
Credit. On the first day of each calendar year an earnings credit shall be added to the SERP account. Such
earnings credit shall equal five percent (5%) per annum of the balance in the SERP account as of the end of the preceding calendar
year. In determining the SERP account during the calendar year (the “Determination Date”), the Earnings Credit shall
be calculated from the beginning of the calendar year to the end of the month preceding the Determination Date using 5% prorated
on a monthly basis using simple interest. 

 

2.3       Vesting
Conditions. Except as expressly provided in Section 2.4 below, the Normal Retirement Benefit shall be forfeited if the
Participant’s Termination Date occurs before the date the Participant attains Normal Retirement Date (the “Vesting
Date”).

 

2.4       Involuntary
Termination; Disability; Death; Resignation for Good Reason. If, prior to his Normal Retirement Date, the Participant’s
employment with the Company terminates as a result of the Participant's: (a) death or Disability; (b) involuntary termination by
the Company for a reason other than Cause; or (c) resignation for Good Reason, the SERP account to which the Participant is entitled
under this Agreement shall immediately vest and the Company shall credit the SERP account in the manner specified in section 2.1
with respect to any Earnings Credit earned in the year of termination.. Any benefit payable pursuant to this Section 2.4 shall
be paid in cash in a single lump sum.

 

    	 

    	 

    

 

2.5       Termination.
For purposes of this Plan, no payment that would otherwise be made and no benefit that would otherwise be provided upon a termination
of employment will be made or provided unless and until such termination of employment is also a “Separation from Service”
(as determined in accordance with Section 409A of the Code).

 

2.6       Beneficiary.
In the event of the Participant’s death, the Participant’s beneficiary under the Dana Retirement Savings Plan shall
be entitled to receive any benefits that otherwise would have been payable to the Participant hereunder. In the event the Participant
has not designated a beneficiary under the Dana Retirement Savings Plan, the Participant's estate shall be entitled to receive
any benefits that otherwise would have been payable to the Participant hereunder.

 

2.7       Section
409A Delay. Notwithstanding any provisions of Section 2 to the contrary, if the Participant is a “specified employee”
(within the meaning of Section 409A and determined pursuant to procedures adopted by the Company) at the time of his Separation
from Service and if any portion of the payments or benefits to be received by the Participant under Section 2 upon his separation
of service with the Company would be considered deferred compensation under Section 409A, then the following provisions will
apply to the relevant portion:

 

		A.	Each portion of such payments and benefits that would otherwise be payable pursuant to Section
2 during the six-month period immediately following the Participant’s Separation of Service (the “Delayed Period”)
will instead be paid or made available on the earlier of (i) the first business day of the seventh month following the date the
Participant incurs a Separation of Service; and (ii) the Participant’s death (the applicable date, the “Permissible
Payment Date”);

 

		B.	Payments delayed under Section 2.7 as a result of the application of Section 409A will not accrue
interest. In no event will the reimbursements or in-kind benefits to be provided by the Company in one taxable year affect the
amount of reimbursements or in-kind benefits to be provided in any other taxable year, nor will the Participant’s right to
reimbursement or in-kind benefits be subject to liquidation or exchange for another benefit; and

 

		C.	Each payment under this Plan will be considered a “separate payment” and not of a series
of payments for purposes of Section 409A.

 

2.8       The
Dana Supplemental Executive Retirement Plan (the “Dana SERP”) Entitlement.  In addition to the benefits otherwise
provided under this Plan, each year, the Participant will receive a credit in a separate account under this Plan that corresponds
in timing, vesting, benefits calculation and distribution to the rights and responsibilities applicable to participants generally
under the Dana SERP. To the extent necessary to interpret the Participant’s Dana SERP entitlement
and the obligations set forth herein, the written terms and definitions contained in the Dana SERP are hereby incorporated by reference
herein. However, this Plan explicitly does not amend or otherwise alter the Dana SERP in any respect. To the extent that this Plan
sets forth benefit obligations to the Participant that are different from those set forth in the Dana SERP, such differing obligations
shall relate only to Participant and shall have no applicability with respect to any other participant under the Dana SERP.

 

    	 

    	 

    

 

ARTICLE III

PLAN ADMINISTRATION

 

3.1       Administration
of Plan. The Committee shall have the sole responsibility for the administration of the Plan.

 

3.2       Claims
Procedure. The Committee shall make all determinations as to any claim by the Participant or Beneficiary to a benefit under
this Plan. Any denial by the Committee of a claim for benefits under the Plan by Participant shall be stated in writing by the
Committee and shall set forth the specific reasons for the denial. In addition, the Committee shall afford a reasonable opportunity
to any Participant whose claim for benefits has been denied for a review of the decision denying the claim.

 

3.3       Powers
and Duties of the Committee. The Committee shall have such duties and powers as may be necessary to discharge its duties
hereunder, including, but not by way of limitation, the following:

 

		(a)	to construe and interpret the Plan, to resolve ambiguities, inconsistencies, and omissions and
determine the amount, manner and time of payment of any benefits hereunder.

 

		(b)	to prescribe procedures to be followed by Participant in filing elections or revocations thereof;

 

		(c)	to prepare and distribute, in such manner as the Committee determines to be appropriate, information
explaining the Plan, including an annual statement of account to Participant;

 

		(d)	to receive for the Company and from Participant such information as shall be necessary for the
proper administration of the Plan;

 

		(e)	to furnish the Company, upon request, such reports with respect to the administration of the Plan
as are reasonable and appropriate;

 

		(f)	to appoint individuals to assist in the administration of the Plan and any other agents it deems
advisable, including actuaries and legal counsel; and

 

    	 

    	 

    

 

		(g)	to create subcommittees and appoint agents, and to delegate such of its rights, powers and discretions
to such subcommittees or agents as it deems desirable.

 

3.4       Rules
and Decisions. The Committee may adopt such rules as it deems necessary, desirable or appropriate for the proper administration
of the Plan. When making a determination or calculation, the Committee shall be entitled to rely upon information furnished by
a Participant or the Company.

 

3.5       Indemnification
of Committee. To the extent permitted by law, the Committee and any person to whom it may delegate any duty or power in
connection with administering the Plan, the Company, and the officers and trustees thereof, shall be entitled to rely conclusively
upon, and shall be fully protected in any action taken or suffered by them in good faith in reliance upon, any actuary, trustee,
counsel, accountant, other specialist, or other person selected by the Committee, or in reliance upon any tables, valuations, certificates,
opinions or reports that may be furnished by any of them. Further, to the extent permitted by law, no member of the Committee,
nor the Company, nor the officers or trustees thereof, shall be liable for any neglect, omission or wrongdoing, except for his,
her or its own individual misconduct. To the extent permitted by law, any present or former member of the Committee shall be indemnified
by the Company and its successors against any and all liabilities arising; by reason of any act or failure to act made in good
faith pursuant to the provisions of the Plan, including expenses reasonably incurred in the defense of any claim relating thereto.

 

    	 

    	 

    

 

ARTICLE IV

MISCELLANEOUS

 

4.1       Withholding
of Taxes. The Company may deduct or withhold from any payments to be made under the Plan any Federal, state, local income
or employment taxes as required under applicable laws to be withheld (including under Code Section 409A), or may instead require
the Participant or Beneficiary, as the case may be, to pay any such amount, or the balance of any such amount.

 

4.2      FICA
Taxes, Payment of Tax Obligation, and Account Reduction 

 

(a)    
Calculation of FICA Taxes. For each Plan Year in which the Participant’s Account (or portion of the Account) vests
pursuant to Section 6.2, the Company shall calculate the applicable FICA taxes that are due and shall pay such FICA taxes to
the applicable tax authorities as provided by Treasury Regulation Section 31.3121(v)(2)-1. The amount of the applicable FICA
taxes that are the responsibility of the Participant pursuant to Code Section 3101 shall be paid by the Participant as
provided in Subsections (b) or (c).

 

(b)   
Payment of Tax Obligation. The Company is authorized to deduct or withhold, or require a Participant to remit to the Company, an
amount sufficient to satisfy federal, state, and local taxes (including the Participant’s FICA obligation) required by law
to be withheld with respect to any vesting or other taxable event arising as a result of the Plan.

 

(c)   
Reduction
in Account Balance. As an alternative method and at the discretion of the Company, effective as of each Allocation Date in a Plan
Year for which FICA taxes are paid for a Participant pursuant to Subsection (a), the Company is also authorized to withhold such
taxes from the Participant’s Account and reduce the Participant’s Account balance by the following amount:

 

(1)        The
amount of the applicable FICA taxes calculated by the Company that are the responsibility of the Participant pursuant to Code Section
3101 (the “FICA Amount”), plus

 

(2)        The
amount of Federal, state and local income taxes that are due on the distribution of the FICA Amount from the Participant’s
Account, which net of its own Federal, state and local income taxes, is sufficient to enable the Company to pay the full FICA Amount
from the Participant’s Account to the applicable tax authorities.

 

    	 

    	 

    

 

The amount calculated
pursuant to this Subsection shall be final and binding on the Participant and shall reduce the Participant’s Account effective
as of each applicable Allocation Date for which a FICA Amount is payable.

 

4.3       No
Contract of Employment. Nothing contained herein shall be construed as a contract of employment between the Company and
Participant, or as giving a right to Participant to be continued as an executive or employee of the Company, or as a limitation
of the right of the Company to discharge Participant at any time with or without Cause.

 

4.4       Addresses.
Each person entitled to benefits hereunder shall file with the Committee from time to time in writing his or her complete mailing
address and each change of mailing address. Any check representing payment hereunder, and any communication, addressed to Participant
or to any other person at his or her last address so filed (or if no such address has been filed, then at his or her last address
indicated on the records of the Company) shall be deemed to have been received by such person for all purposes of the Plan, and
neither the Company nor any other person shall be obligated to search for or ascertain the location of any such person to whom
such communication was sent.

 

4.5       Expenses.
All expenses that shall arise in connection with the administration of the Plan, including but not limited to compensation and
other expenses and charges of any actuary, trustee, counsel, accountant, specialist, or other person who shall be employed by the
Committee in connection with the administration thereof, shall be paid by the Company.

 

4.6       Anti-Alienation.
Except as may otherwise be provided by law, no distribution or payment under the Plan to any Participant or beneficiary shall be
subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance or charge, whether voluntary
or involuntary, and any attempt to anticipate, alienate, sell, transfer, assign, pledge, encumber or charge the same shall be void;
nor shall any such distribution or payment be in any way liable for or subject to the debts, contracts, liabilities, engagements
or torts of any person entitled to such distribution or payment.

 

    	 

    	 

    

 

4.7       Unfunded
Plan. The benefits payable under the Plan shall be paid from the general assets of the Company. Participant and his beneficiary
shall not have any interest in any specific assets of the Company by reason of the establishment and maintenance of the Plan, and
such persons shall have only the status of unsecured creditors of the Company with respect to any benefits that become payable
under the Plan. The Company may, in its discretion, purchase insurance contracts or establish a trust to assist it in satisfying
its obligations to provide benefits under the Plan; provided, however, that (i) any such insurance contracts and the assets of
any such trust shall remain subject to the claims of the Company's general creditors in the event of the Company's insolvency,
(ii) the Company or such trust shall be the sole owner of any such insurance contracts, and (iii) no Participant or any other person
who may become entitled to benefits hereunder shall have any interest in any such insurance contract.

 

4.8       Compliance
with Code Section 409A. It is intended that any amounts payable under this Plan and the Company’s and the Participant’s
exercise of authority or discretion hereunder will comply with the provisions of Section 409A of the Code and the treasury regulations
relating thereto so as not to subject the Participant to the payment of the additional tax, interest and any tax penalty which
may be imposed under Code Section 409A. Reference to Section 409A of the Code is to Section 409A of the Internal Revenue Code
of 1986, as amended, and will also include any proposed, temporary or final regulations, or any other guidance, promulgated with
respect to such Section by the U.S. Department of Treasury or the Internal Revenue Service. Notwithstanding the foregoing, no
particular tax result for the Participant with respect to any income recognized by the Participant in connection with the Plan
is guaranteed, and the Participant will be responsible for any taxes, penalties and interest imposed on him under or as a result
of Section 409A of the Code in connection with the Plan.

 

4.9       Incompetency.
If the Committee determines that any person entitled to payments under the Plan is an infant or incompetent by reason of physical
or mental disability, it may cause all payments thereafter becoming due to such person to be made to any other person for his or
her benefit, without the responsibility to follow the application of amounts so paid. Payments made pursuant to this provision
shall completely discharge the Plan and the Committee from any further liability or responsibility therefor.

 

4.10     Benefits
Not Compensation. Any benefits provided under the Plan shall not be deemed salary or other compensation to the Participant
for the purpose of computing any benefits to which the Participant may be entitled under any pension plan or other employee benefit
plan maintained by the Company.

 

    	 

    	 

    

 

4.11     Amendment
or Termination of Plan. The Company may not amend or terminate this Plan without the written consent of Participant or,
after Participant’s Death or Disability, any beneficiary.

 

4.12     Ohio
Law to Govern. This Plan shall be construed and regulated and its validity and effect and the rights hereunder of all parties
interested shall at all times be determined and this Plan shall be administered, in accordance with the laws of the State of Ohio.

 

4.13     Successors
and Assigns. This Plan shall be binding upon and shall inure to the benefit of the Participant and his heirs, executors,
administrators and beneficiaries, and shall be binding upon and inure to the benefit of the Company (and its parent, if any, and
affiliates) and its successors and assigns.

 

4.14     Entire
Agreement. This Plan constitutes the final, complete and exclusive agreement between Participant and the Company with
respect to the subject matter hereof and hereby replaces and supersedes all prior agreements, offers or promises whether oral
or written with respect thereto. In the event of any inconsistency between this Agreement and any other agreement which binds
or benefits the Executive and the Company, this Agreement shall govern and control.

    

	DANA HOLDING CORPORATION	 
	 	 	 
	By:	/s/ Roger J. Wood	 
	Name:	Roger J. Wood	 

 

	ACCEPTED AND AGREED: 	/s/ Jeffrey S. Bowen	 
	 	Jeffrey S. Bowen	 
	 	 	 
	 	Title: Chief Administrative Officer

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