Document:

Exhibit 4(l)

 EXHIBIT (4)(l)
 FORM OF POLICY RIDER (ARCHITECT) 

			
	

	  	Home Office:
 4333 Edgewood Road N.E.
Cedar Rapids, Iowa 52499
(319)
398-8511

 A Stock Company (Hereafter called the Company, we, our or us) 
 GUARANTEED MINIMUM WITHDRAWAL BENEFIT 
 This rider is
issued as a part of the policy (contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an individual annuity or the group certificate if the rider is attached to a group annuity. 
 Rider Data Specification 
  

			
	Policy Number:	 	12345
	Rider Date:	 	02/01/2007
	Rider Fee Percentage:	 	0.30%
	Annuitant:	 	John Doe
	Annuitant’s Issue Age/Sex:	 	35 / Male
	Maximum Equity Percentage:	 	50%

 ARTICLE I 
 This rider is not available for an existing qualified policy which has been continued by a surviving spouse or beneficiary as the new owner. This rider will terminate upon the annuitant’s death, if you surrender your policy, elect to
upgrade (as described in Article III of this rider), or elect to receive annuity payments under your policy. This rider will also terminate if the policy to which this rider is attached, is assigned or if the owner is changed without our approval.
Failure to comply with requirements of maximum equity percentage will also result in a termination of this rider. You can terminate this rider within 30 days after the first rider anniversary and 30 days after each rider anniversary thereafter.
Termination of the rider will result in the loss of all benefits provided by the rider. 
 Investment Restrictions 
 If you elect this rider, 100% of your policy value must be in one or more of the designated funds. You can transfer between the designated funds as permitted under your
policy; however, you cannot make transfers as provided for in the policy to a non-designated fund while this rider is in force nor can you make any transfer which would cause you to exceed your maximum equity percentage discussed below. If you wish
to make a transfer to a non-designated fund, this rider must be terminated, as described above, prior to making the transfer. 
 Monthly asset rebalancing is
required at all times. Failure to be enrolled in monthly asset rebalancing can result in termination of this rider as described below. 
 Your asset
rebalancing percentage, as defined below, may not exceed the maximum equity percentage you have elected as shown above in the Rider Data Specifications. 
 If asset rebalancing is discontinued, the asset rebalancing equity percentage exceeds the maximum equity percentage, or you make a transfer which causes your policy equity percentage to exceed your maximum equity percentage, we will notify
you of your failure to comply. You will have 30 days from the date we mail the notice to bring your policy back into conformance or this rider will terminate without value. 
 A rider fee will be deducted on each rider anniversary and upon rider termination as described below. 
 DEFINITIONS: 

 Terms used that are not defined in this rider shall have the same meaning as those in your policy. 
 Asset Rebalancing Equity Percentage 
 The asset rebalancing equity
percentage is the sum of all equity fund investment allocation percentages. 
  

					
	RGMB 25 0207	 	(1)	 	(Income-Single)

 ARTICLE I CONTINUED 
 Designated Funds 
 Investment options authorized for use with this rider and identified by us as designated funds. 
 Equity Funds 
 Investment Options that the Company identifies as
Equity Funds. 
 Excess Withdrawal 
 The excess of a gross
partial withdrawal over the maximum annual withdrawal amount remaining prior to the withdrawal, if any. 
 Gross Partial Withdrawal 
 The amount which will be deducted from your policy value as a result of each partial withdrawal. 
 Maximum Annual Withdrawal Amount 
 The total amount that can be withdrawn from the policy each calendar year without
reducing the total withdrawal base. This amount will change if the total withdrawal base changes. 
 Policy Equity Percentage 
 The policy equity percentage is the sum of the subaccount values for all equity funds divided by the policy value. 
 Rider Anniversary 
 The anniversary of the rider date. 
 Rider Fee 
 The rider fee is the rider fee percentage referenced
above, multiplied by the total withdrawal base at the time the fee is deducted. This fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary. A portion of this
fee will also be deducted when the rider is terminated based on the number of days that have elapsed since the previous rider anniversary. 
 Rider Year

 Each twelve-month period following the rider date. 
 ARTICLE II 
 GUARANTEED MINIMUM WITHDRAWAL BENEFIT 
 Under this rider, we guarantee that you can withdraw up to the maximum annual withdrawal amount each year, regardless of the policy value, until the annuitant’s death. 
 The Withdrawal Percentage is determined by the attained age of the annuitant at the time of the first withdrawal of any amount from the policy value taken on or after
January 1st following the annuitant’s 59th birthday: 
  

				
	 Attained Age at
First Withdrawal
	  	Withdrawal
Percentage	 
	 0 - 58
	  	0.0	%
	 59 - 64
	  	4.0	%
	 65 - 69
	  	4.5	%
	 70 - 74
	  	5.0	%
	 75 - 79
	  	5.5	%
	 80 - 84
	  	6.0	%
	 85 - 89
	  	6.5	%
	 90 - 94
	  	7.0	%
	 95 +
	  	7.5	%

  

					
	RGMB 25 0207	 	(2)	 	(Income-Single)

 ARTICLE II CONTINUED 
 If the annuitant is not yet 59 on the rider date, then this percentage will be zero until the January 1st following the annuitant’s 59th birthday. 
 Withdrawals will reduce the policy value of the policy to which this rider is attached. If the policy value equals zero, you cannot make subsequent premium payments and all other policy features, benefits and
guarantees are no longer available. Withdrawals guaranteed by this rider can be continued by selecting an amount and frequency of payment in accordance with the minimum withdrawal amount in the Systematic Payout Option section of the policy to which
this rider attaches. Once the payment amount and frequency are established, they cannot be changed and no additional withdrawals will be paid. 
 Maximum
Annual Withdrawal Amount 
 On the rider date the maximum annual withdrawal amount will be equal to the greater of 1 and 2, where: 
  

	1)	is A multiplied by B multiplied by C where: 

  

	 	A)	is the total withdrawal base on the rider date, 

  

	 	B)	is the withdrawal percentage as determined and shown above. If the annuitant is not yet 59 on the rider date, this percentage will be equal to 0%, and 

  

	 	C)	is equal to the number of days between the rider date and January 1st of the next calendar year, divided by the number of days in the current calendar year.

  

	2)	is an amount equal to the minimum required distribution amount (based on the premium paid to the policy to which this rider is attached) for the current calendar year using the
annuitant’s age only if all of the following are true: 

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 

  

	 	D)	the minimum required distributions are based on age of the living annuitant. The minimum required distributions can not be based on the age of someone who is deceased,

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current calendar year. Amounts carried over from past calendar years are not considered. 

 If any of the above are not true, then 2) is equal to zero and it is not available as a maximum annual withdrawal amount. An amount in addition to the amount described
in 2 above, may need to be taken to satisfy minimum required distributions, in certain situations. Such additional withdrawal amount will be considered an excess gross partial withdrawal (as described under “Total Withdrawal Base
Adjustments” below). 
  

					
	RGMB 25 0207	 	(3)	 	(Income-Single)

 ARTICLE II CONTINUED 
 On January 1st of each subsequent calendar year following the rider date, the maximum annual withdrawal amount will be reset equal to the greater of 1 and 2, where: 
  

	1)	is A multiplied by B where: 

  

	 	A)	is the total withdrawal base as of this date, and 

  

	 	B)	is the withdrawal percentage as determined and shown above. If the annuitant is not yet 59 on January 1st of the current calendar year, this percentage will be equal to 0%.

  

	2)	is an amount equal to the minimum required distribution amount for this policy for the current calendar year using the annuitant’s age only if all of the following are true:

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 

  

	 	D)	the minimum required distributions are based on age of the living annuitant. The minimum required distributions can not be based on the age of someone who is deceased,

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current calendar year. Amounts carried over from past calendar years are not considered. 

 If any of the above are not true, then 2) is equal to zero and the minimum required distribution is not available as a maximum annual withdrawal amount.
An amount in addition to the amount described in 2 above, may need to be taken to satisfy minimum required distributions. Such additional withdrawal amount will be considered an excess gross partial withdrawal (as described under “Total
Withdrawal Base Adjustments” below). 
 Total Withdrawal Base 
 The total withdrawal base on the rider date is equal to the policy value (less any premium enhancements, if the rider is added in the first policy year). After the rider date, the total withdrawal base is equal to the
total withdrawal base on the rider date, plus the full amount of any premiums added after the rider date, less any adjustments for withdrawals described below. 
 Total Withdrawal Base Adjustments 
 Gross partial withdrawals up to the maximum annual withdrawal amount will not reduce the total withdrawal
base. Gross partial withdrawals in excess of the maximum annual withdrawal amount will reduce the total withdrawal base by the greater of 1 and 2, where: 
  

	1)	is the excess gross partial withdrawal amount; and 

  

	2)	is the result of (A divided by B), multiplied by C, where: 

  

	 	A)	is the excess gross partial withdrawal (the amount in excess of the maximum annual withdrawal amount remaining prior to the withdrawal); 

  

	 	B)	is the policy value after the maximum annual withdrawal amount has been withdrawn, but prior to the withdrawal of the excess amount; and 

  

	 	C)	is the total withdrawal base prior to the withdrawal of the excess amount. 

  

					
	RGMB 25 0207	 	(4)	 	(Income-Single)

 ARTICLE III 
 CONTINUATION 
 In the case of spousal joint owners where one spouse is the annuitant, if the spouse who is not the annuitant dies and the
surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider. 
 In the case of non-spousal joint owners where
an owner who is not the annuitant dies, the surviving owner (who is also the sole designated beneficiary) may elect to receive lifetime income payments under this rider instead of receiving any benefits applicable to the policy. The lifetime income
payments must begin no later than 1 year after the owner’s death and will be equal to the maximum annual withdrawal amount divided by the number of payments made per year. Once the payments begin, no additional premium payments will be accepted
and no additional withdrawals will be paid 
 RIDER UPGRADE 
 You may elect, in writing, to upgrade the total withdrawal base to the policy value within 30 days after the first rider anniversary and 30 days after each rider anniversary thereafter, subject to the age restrictions on the new rider. If
an upgrade is elected, this rider will terminate and a new rider with the same features will be issued with a new rider date. The maximum equity percentage, if available, can be changed at this time. The new rider will have its own Rider Fee
Percentage which may be higher than this rider’s Rider Fee Percentage. 
 At the time of upgrade, the maximum annual withdrawal amount will be
recalculated based on the new total withdrawal base. 
 The new rider effective date will be the date the Company receives all information necessary, in a
written form acceptable to the Company, to process the upgrade. 
  

					
	Signed for us at our home office.
			
	

	 		 	

	SECRETARY	 		 	PRESIDENT

  

					
	RGMB 25 0207	 	(5)	 	(Income-Single)

			
	

	  	 Home Office:
 4333 Edgewood Road N.E.
Cedar Rapids, Iowa 52499 (319) 398-8511

 A Stock Company (Hereafter called the Company, we, our or us) 
 GUARANTEED MINIMUM WITHDRAWAL BENEFIT 
 This rider is
issued as a part of the policy (contract) to which it is attached. Policy refers to the individual policy if the rider is attached to an individual annuity or the group certificate if the rider is attached to a group annuity. 
 Rider Data Specification 
  

			
	Policy Number:	  	12345
	Rider Date:	  	02/01/2007
	Rider Fee Percentage:	  	0.45%
	Annuitant:	  	John Doe
		
	Annuitant’s Issue Age/Sex:	  	35 / Male
	Annuitant’s Spouse:	  	Jane Doe
	Annuitant’s Spouse’s Issue Age/Sex:	  	35 / Female
	Maximum Equity Percentage:	  	50%

 ARTICLE I 
 This rider is not available for an existing qualified policy which has been continued by a surviving spouse or beneficiary as the new owner. This rider will terminate upon the later of the annuitant’s or annuitant’s spouse’s
(as of the rider date) death, if you surrender your policy, elect to upgrade (as described in Article III of this rider), or elect to receive annuity payments under your policy. This rider will also terminate if the policy to which this rider is
attached, is assigned or if the owner is changed without our approval. Failure to comply with requirements of maximum equity percentage will also result in a termination of this rider. You can terminate this rider within 30 days after the first
rider anniversary and 30 days after each rider anniversary thereafter. Termination of the rider will result in the loss of all benefits provided by the rider. 
 The annuitant’s spouse as of the rider date is hereafter referred to as the annuitant’s spouse. As it pertains to the benefits of this rider, the annuitant’s spouse cannot be changed. The annuitant’s spouse must be the
sole primary beneficiary and/or a joint owner. The only living owners allowed on the contract to which this rider is attached are the annuitant and the annuitant’s spouse. 
 Investment Restrictions 
 If you elect this rider, 100% of your policy value must be in one or more of the designated
funds. You can transfer between the designated funds as permitted under your policy; however, you cannot make transfers as provided for in the policy to a non-designated fund while this rider is in force nor can you make any transfer which would
cause you to exceed your maximum equity percentage discussed below. If you wish to make a transfer to a non-designated fund, this rider must be terminated, as described above, prior to making the transfer. 
 Monthly asset rebalancing is required at all times. Failure to be enrolled in monthly asset rebalancing can result in termination of this rider as described below.

 Your asset rebalancing percentage, as defined below, may not exceed the maximum equity percentage you have elected as shown above in the Rider Data
Specifications. 
 If asset rebalancing is discontinued, the asset rebalancing equity percentage exceeds the maximum equity percentage, or you make a
transfer which causes your policy equity percentage to exceed your maximum equity percentage, we will notify you of your failure to comply. You will have 30 days from the date we mail the notice to bring your policy back into conformance or this
rider will terminate without value. 
 A rider fee will be deducted on each rider anniversary and upon rider termination as described below. 
  

					
	RGMB 25 0207	 	(1)	 	(Income-Joint)

 ARTICLE I CONTINUED 
 DEFINITIONS: 
 Terms used that are not defined in this rider shall have the same meaning as those in your policy. 
 Asset Rebalancing Equity Percentage 
 The asset rebalancing equity
percentage is the sum of all equity fund investment allocation percentages. 
 Designated Funds 
 Investment options authorized for use with this rider and identified by us as designated funds. 
 Equity Funds 
 Investment Options that the Company identifies as Equity Funds. 
 Excess Withdrawal 
 The excess of a gross partial withdrawal over the
maximum annual withdrawal amount remaining prior to the withdrawal, if any. 
 Gross Partial Withdrawal 
 The amount which will be deducted from your policy value as a result of each partial withdrawal. 
 Maximum Annual Withdrawal Amount 
 The total amount that can be withdrawn from the policy each calendar year without
reducing the total withdrawal base. This amount will change if the total withdrawal base changes. 
 Policy Equity Percentage 
 The policy equity percentage is the sum of the subaccount values for all equity funds divided by the policy value. 
 Rider Anniversary 
 The anniversary of the rider date. 
 Rider Fee 
 The rider fee is the rider fee percentage referenced
above, multiplied by the total withdrawal base at the time the fee is deducted. This fee will be deducted from each investment option in proportion to the amount of policy value in that investment option on each rider anniversary. A portion of this
fee will also be deducted when the rider is terminated based on the number of days that have elapsed since the previous rider anniversary. 
 Rider Year

 Each twelve-month period following the rider date. 
 ARTICLE II 
 GUARANTEED MINIMUM WITHDRAWAL BENEFIT 
 Under this rider, we guarantee that you can withdraw up to the maximum annual withdrawal amount each year, regardless of the policy value, until the annuitant’s or the annuitant’s spouse’s death,
whichever is later. 
  

					
	RGMB 25 0207	 	(2)	 	(Income-Joint)

 ARTICLE II CONTINUED 
 The Withdrawal Percentage is determined by the attained age of the younger of the living spouses at the time of the first withdrawal of any amount from the policy value taken on or after January 1st following the younger of the living
spouses’ 59th birthday: 
  

				
	 Attained Age at
First Withdrawal
	  	Withdrawal
Percentage	 
	   0 - 58
	  	0.0	%
	 59 - 64
	  	4.0	%
	 65 - 69
	  	4.5	%
	 70 - 74
	  	5.0	%
	 75 - 79
	  	5.5	%
	 80 - 84
	  	6.0	%
	 85 - 89
	  	6.5	%
	 90 - 94
	  	7.0	%
	     95 +
	  	7.5	%

 If the younger of the annuitant and annuitant’s spouse is not yet 59 on the rider date, then this percentage
will be zero until the January 1st following the younger of the living spouses’ 59th birthday. 
 Withdrawals will reduce the policy value of the
policy to which this rider is attached. If the policy value equals zero, you cannot make subsequent premium payments and all other policy features, benefits and guarantees are no longer available. Withdrawals guaranteed by this rider can be
continued by selecting an amount and frequency of payment in accordance with the minimum withdrawal amount in the Systematic Payout Option section of the policy to which this rider attaches. Once the payment amount and frequency are established,
they cannot be changed and no additional withdrawals will be paid. 
 Maximum Annual Withdrawal Amount 
 On the rider date the maximum annual withdrawal amount will be equal to the greater of 1 and 2, where: 
  

	1)	is A multiplied by B multiplied by C where: 

  

	 	A)	is the total withdrawal base on the rider date, 

  

	 	B)	is the withdrawal percentage as determined and shown above. If the younger of the annuitant and annuitant’s spouse is not yet 59 on the rider date, this percentage will be
equal to 0%, and 

  

	 	C)	is equal to the number of days between the rider date and January 1st of the next calendar year, divided by the number of days in the current calendar year.

  

	2)	is an amount equal to the minimum required distribution amount (based on the premium paid to the policy to which this rider is attached) for the current calendar year using the
annuitant’s age only if all of the following are true: 

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 

  

	 	D)	the minimum required distributions are based on age of the living annuitant or the annuitant’s spouse if the annuitant is deceased. The minimum required distributions can not
be based on the age of someone who is deceased, 

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current calendar year. Amounts carried over from past calendar years are not considered. 

 If any of the above are not true, then 2) is equal to zero and it is not available as a maximum annual withdrawal amount. An amount in addition to the amount described
in 2 above, may need to be taken to satisfy minimum required distributions, in certain situations. Such additional withdrawal amount will be considered an excess gross partial withdrawal (as described under “Total Withdrawal Base
Adjustments” below). 
  

					
	RGMB 25 0207	 	(3)	 	(Income-Joint)

 ARTICLE II CONTINUED 
 On January 1st of each subsequent calendar year following the rider date, the maximum annual withdrawal amount will be reset equal to the greater of 1 and 2, where: 
  

	1)	is A multiplied by B where: 

  

	 	A)	is the total withdrawal base as of this date, and 

  

	 	B)	is the withdrawal percentage as determined and shown above. If the younger of the annuitant and annuitant’s spouse is not yet 59 on January 1st of the current calendar
year, this percentage will be equal to 0%. 

  

	2)	is an amount equal to the minimum required distribution amount for this policy for the current calendar year using the annuitant’s age only if all of the following are true:

  

	 	A)	the policy to which this rider is attached is a tax-qualified policy for which IRS minimum required distributions are required, 

  

	 	B)	the minimum required distributions do not start prior to the annuitant’s attained age 70 1/2, 

  

	 	C)	the minimum required distributions are based on either the Uniform Lifetime table or the Joint Life and Last Survivor Expectancy table, 

  

	 	D)	the minimum required distributions are based on age of the living annuitant or the annuitant’s spouse if the annuitant is deceased. The minimum required distributions can not
be based on the age of someone who is deceased, 

  

	 	E)	the minimum required distributions are based only on the policy to which this rider is attached, and 

  

	 	F)	the minimum required distributions are only for the current calendar year. Amounts carried over from past calendar years are not considered. 

 If any of the above are not true, then 2) is equal to zero and the minimum required distribution is not available as a maximum annual withdrawal amount.
An amount in addition to the amount described in 2 above, may need to be taken to satisfy minimum required distributions. Such additional withdrawal amount will be considered an excess gross partial withdrawal (as described under “Total
Withdrawal Base Adjustments” below). 
 Total Withdrawal Base 
 The total withdrawal base on the rider date is equal to the policy value (less any premium enhancements, if the rider is added in the first policy year). After the rider date, the total withdrawal base is equal to the
total withdrawal base on the rider date, plus the full amount of any premiums added after the rider date, less any adjustments for withdrawals described below. 
 Total Withdrawal Base Adjustments 
 Gross partial withdrawals up to the maximum annual withdrawal amount will not reduce the total withdrawal
base. Gross partial withdrawals in excess of the maximum annual withdrawal amount will reduce the total withdrawal base by the greater of 1 and 2, where: 
  

	1)	is the excess gross partial withdrawal amount; and 

  

	2)	is the result of (A divided by B), multiplied by C, where: 

  

	 	A)	is the excess gross partial withdrawal (the amount in excess of the maximum annual withdrawal amount remaining prior to the withdrawal); 

  

	 	B)	is the policy value after the maximum annual withdrawal amount has been withdrawn, but prior to the withdrawal of the excess amount; and 

  

	 	C)	is the total withdrawal base prior to the withdrawal of the excess amount. 

  

					
	RGMB 25 0207	 	(4)	 	(Income-Joint)

 ARTICLE III 
 CONTINUATION 
 In the case of spousal joint owners where one spouse is the annuitant, if the spouse who is not the annuitant dies and the
surviving spouse is the sole beneficiary, the surviving spouse may elect to continue the policy and rider. 
 RIDER UPGRADE 
 You may elect, in writing, to upgrade the total withdrawal base to the policy value within 30 days after the first rider anniversary and 30 days after each rider
anniversary thereafter, subject to the age restrictions on the new rider. If an upgrade is elected, this rider will terminate and a new rider with the same features will be issued with a new rider date. The maximum equity percentage, if available,
can be changed at this time. The new rider will have its own Rider Fee Percentage which may be higher than this rider’s Rider Fee Percentage. 
 At the
time of upgrade, the maximum annual withdrawal amount will be recalculated based on the new total withdrawal base. 
 The new rider effective date will be
the date the Company receives all information necessary, in a written form acceptable to the Company, to process the upgrade. 
  

					
	Signed for us at our home office.
			
	

	 		 	

	SECRETARY	 		 	PRESIDENT

  

					
	RGMB 25 0207	 	(5)	 	(Income-Joint)Apogee Enterprises Inc. Amended and Restated Executive Management Incentive Plan

 Exhibit 10.1 
 APOGEE ENTERPRISES, INC. 
 AMENDED AND RESTATED 
 EXECUTIVE MANAGEMENT INCENTIVE PLAN 
 Section 1. Establishment; Purpose 
 (a) Establishment and History. On April 11, 2002, the Board of Directors
of Apogee Enterprises, Inc., a Minnesota corporation (the “Company”), upon recommendation by the Compensation Committee of the Company’s Board of Directors, approved an incentive plan for executive officers as described herein, which
plan is known as the “Apogee Enterprises, Inc. Executive Management Incentive Plan” (the “Plan”). The Plan was approved by the shareholders of the Company at the Company’s 2002 Annual Meeting of Shareholders and became
effective as of March 3, 2002. On April 14, 2005, the Board of Directors of the Company, upon recommendation by the Compensation Committee of the Company’s Board of Directors, approved the first amended and restated version of the
Plan, which was approved by the shareholders of the Company at the Company’s 2005 Annual Meeting of Shareholders and became effective as of February 26, 2006. On May 2, 2007, the Board of Directors of the Company, upon recommendation
by the Compensation Committee of the Company’s Board of Directors, approved the second amended and restated version of the Plan, which shall be submitted for approval by the shareholders of the Company at the Company’s 2007 Annual Meeting
of Shareholders. The second amended and restated Plan shall be effective as of March 4, 2007 (the first day of the Company’s 2008 fiscal year), subject to its approval by the shareholders of the Company, and no payments shall be made
pursuant to such Plan until after the Plan has been approved by the shareholders of the Company. 
 (b) Purpose. The purpose of the
Plan is to provide a direct financial incentive for executive officers of the Company to make a significant contribution to the annual strategic and financial goals of the Company. 
 Section 2. Establishment of Bonus Pool. 
 The Committee (as defined in Section 3(a)) shall,
not later than 90 days after the beginning of each fiscal year of the Company, establish a bonus pool (the “Bonus Pool”) equal to a percentage (not to exceed 100%) of one or more of the following business criteria (“Company
Performance Factors”) for the fiscal year for which Annual Bonus Pool Awards are being paid under this Plan. The following shall constitute the sole Company Performance Factors upon which a Bonus Pool under this Plan shall be based: economic
value added, sales or revenues, costs or expenses, net profit after tax, gross profit, operating profit, base earnings, earnings (whether before or after taxes), earnings before interest, taxes, depreciation and amortization (EBITDA) as a percent of
net sales, return on actual or pro forma equity or net assets or capital, net capital employed, earnings per share (basic or diluted), earnings per share from continuing operations, operating income, pre-tax income, operating income margin, net
income, total shareholder return or profitability, or both, as measured by one or more of the following accounting ratios: return on revenue, return on assets, return on equity, return on invested capital and return on investments, shareholder
return including performance (total shareholder return) relative to the Standard & Poor’s Small Cap 600 Index or similar index or performance (total stockholder return) relative to the proxy comparator group, in both cases as
determined pursuant to Rule 402(l) of Regulation S-K promulgated under the Securities and Exchange Act of 1934, as amended, cash generation, cash flow (including free cash flow and cash flow from operating, investing or financing activities or any
combination thereof), unit volume and change in working capital. 
 The Bonus Pool shall be computed in accordance with generally accepted
accounting principles as in effect from time to time and as applied by the Company in the preparation of its financial statements. For purposes of the foregoing computation, changes in generally accepted accounting principles which occur during a
fiscal year shall not be taken into account, and extraordinary items, discontinued operations and restructuring costs, as computed in accordance with generally accepted accounting principles as in effect from time to time and as applied and reported

  

 A-1 

 
by the Company in the preparation of its financial statements, shall also not be taken into account. The amount of any Bonus Pool may be decreased (but not
increased) at any time during a fiscal year by the Committee. 
 Section 3. Administration 
 (a) Composition of the Committee. The Plan shall be administered by the Compensation Committee of the Company’s Board of Directors, or a
sub-committee thereof (the “Committee”). To the extent required by Section 162(m) of the Internal Revenue Code of 1986, as amended (the “Code”), the Committee administering the Plan shall be composed solely of two or more
“outside directors” within the meaning of Section 162(m) of the Code. 
 (b) Power and Authority of the Committee. The
Committee shall have full power and authority, subject to all the applicable provisions of the Plan (including but not limited to the requirements of Section 3(d) of the Plan) and applicable law, to (i) establish, amend, suspend, terminate
or waive such rules and regulations and appoint such agents as it deems necessary or advisable for the proper administration of the Plan, (ii) construe, interpret and administer the Plan and any instrument or agreement relating to, or any
Annual Bonus Pool Award (as defined below in Section 4(b)) made under, the Plan, and (iii) make all other determinations and take all other actions necessary or advisable for the administration of the Plan. Unless otherwise expressly
provided in the Plan, each determination made and each action taken by the Committee pursuant to the Plan or any instrument or agreement relating to, or Annual Bonus Pool Award made under, the Plan shall be within the sole discretion of the
Committee, may be made at any time and shall be final, binding and conclusive for all purposes on all persons, including, but not limited to, holders of Annual Bonus Pool Awards, and their legal representatives and beneficiaries, and employees of
the Company or of any “Affiliate” of the Company. For purposes of the Plan and any instrument or agreement relating to, or any Annual Bonus Pool Award made under, the Plan, the term “Affiliate” shall mean any entity that,
directly or indirectly through one or more intermediaries, is controlled by the Company and any entity in which the Company has a significant equity interest, in each case as determined by the Committee in its sole discretion. 
 (c) Delegation. The Committee may delegate its powers and duties under the Plan to one or more executive officers of the Company or any Affiliate
or a committee of such executive officers, subject to such terms, conditions and limitations as the Committee may establish in its sole discretion; provided, however, that the Committee shall not delegate its power to (a) amend
the Plan as provided in Section 9 hereof; (b) establish a Bonus Pool under Section 2; and (c) make determinations regarding Performance-Based Awards (as defined below in Section 4(d)). 
 Section 4. Eligibility and Participation 
 (a)
Eligibility. The Plan is maintained by the Company for its executive officers. In order to be eligible to participate in the Plan, an executive officer of the Company or any of its Affiliates must be selected by the Committee. In determining the
executive officers who will participate in the Plan, the Committee may take into account the nature of the services rendered by such executive officers, their present and potential contributions to the success of the Company and such other factors
as the Committee, in its sole discretion, shall deem relevant. A director of the Company or of an Affiliate who is not also an employee of the Company or an Affiliate, and all members of the Committee, shall not be eligible to participate in the
Plan. 
 (b) Participation and Awards. For each fiscal year, the Committee shall: 
 (i) determine the employees eligible to be granted a percentage share of the Bonus Pool (an “Annual Bonus Pool Award”) for the
fiscal year; and 
 (ii) determine the percentage share in the Bonus Pool to be reserved as an Annual Bonus Pool Award to any
eligible employee. The sum of such individual percentages shall not exceed 100%. 
 The percentage share of the Bonus Pool need not be the
same with respect to any recipient of an Annual Bonus Pool Award (the “Participant”) or with respect to different Participants. The Committee’s decision to approve an Annual Bonus Pool Award to an employee in any year shall not
require the Committee to approve a similar Annual Bonus Pool Award or any Annual Bonus Pool Award at all to that employee or any other employee or person at any future date. The Company and the Committee shall not have any obligation for uniformity
of treatment of any person, including, but not limited to, Participants and their legal representatives and beneficiaries and employees of 

  

 A-2 

 
the Company or of any Affiliate of the Company. The Committee retains sole discretion to reduce the amount of any bonus otherwise payable under this Plan.
The Annual Bonus Pool Award in a subsequent fiscal year shall not be increased by any portion of the Bonus Pool of a prior fiscal year which has not been paid or credited to or for the benefit of Participants hereunder. 
 (c) Bonus Award Agreement. Any employee selected for participation by the Committee shall, as a condition of participation, execute and return to
the Committee a written agreement setting forth the terms and conditions of the Annual Bonus Pool Award (the “Bonus Award Agreement”). A separate Bonus Award Agreement will be entered into between the Company and each Participant for each
Annual Bonus Pool Award. 
 (d) Qualified Performance-Based Compensation. Notwithstanding any other provision of the Plan to the
contrary, with respect to an Annual Bonus Pool Award that is intended to be “qualified performance-based compensation” within the meaning of Section 162(m) of the Code (hereinafter referred to as a “Performance-Based
Award”), the following additional requirements shall apply to all Performance-Based Awards made to any Participant under the Plan: 
 (i) Any Performance-Based Award shall be null and void and have no effect whatsoever unless the Plan shall have been approved by the shareholders of the Company at the Company’s 2007 Annual Meeting of
Shareholders. 
 (ii) For a Performance-Based Award, the Committee shall, not later than 90 days after the beginning of each
fiscal year of the company: 
 (A) designate all Participants for such fiscal year; and 
 (B) determine the percentage share in the Bonus Pool to be reserved as an Annual Bonus Pool Award to any Participant. 
 (iii) Following the close of each fiscal year and prior to payment of any amount to any Participant under the Plan, the Committee must certify in writing
as to the computation of the Annual Bonus Pool Award. 
 (iv) The maximum bonus which may be paid to any Participant pursuant to any
Performance-Based Award with respect to any fiscal year shall not exceed $1,500,000. 
 (e) Employment. In the absence of any specific
agreement to the contrary, no Annual Bonus Pool Award to a Participant under the Plan shall affect any right of the Company, or of any Affiliate of the Company, to terminate, with or without cause, the Participant’s employment with the Company
or any Affiliate at any time. Neither the establishment of the Plan, nor the granting of any Annual Bonus Pool Award hereunder, shall give any Participant: (i) any rights to remain employed by the Company or any Affiliate; (ii) any
benefits not specifically provided for herein or in any Annual Bonus Pool Award granted hereunder; or (iii) any rights to prevent the Company or any Affiliate from modifying, amending or terminating any of its other benefit plans of any nature
whatsoever. 
 Section 5. Annual Bonus Pool Awards 
 (a) General. The Committee shall determine the amount of the bonus to be paid to a Participant pursuant to each Annual Bonus Pool Award, the time or times when Annual Bonus Pool Awards will be made, and all
other terms and conditions of each Annual Bonus Pool Award. Each Annual Bonus Pool Award shall be subject to the terms and conditions of the Plan and the applicable Bonus Award Agreement. Annual Bonus Pool Awards may be granted singly or in
combination, or in addition to, in tandem with or in substitution for any grants or rights under any other employee or compensation plan of the Company or of any Affiliate. Bonus Award Agreements may provide that more or less than 100% of the target
Annual Bonus Pool Award granted thereunder may be earned upon satisfaction of the conditions provided for therein, subject to the terms and conditions of the Plan. All or part of an Annual Bonus Pool Award may be subject to conditions and forfeiture
provisions established by the Committee and set forth in the Bonus Award Agreement, which may include, but are not limited to, continuous service with the Company or an Affiliate. 
  

 A-3 

 (b) Payment of Annual Bonus Pool Awards. Any bonus paid pursuant to an Annual Bonus Pool Award
shall be paid solely in the form of cash. Payment of any such bonuses may be made, subject to any deferred compensation election which may be permitted pursuant to any deferred compensation plan, at such times, with such restrictions and conditions
as the Committee, in its sole discretion, may determine at the time of grant of the Annual Bonus Pool Awards. 
 (c) Discretionary
Reduction. The Committee shall retain sole and full discretion to reduce, in whole or in part, the amount of any award otherwise payable to any Participant under this Plan. 
 Section 6. Termination of Employment 
 Each Bonus Award Agreement shall include provisions
governing the disposition of an Annual Bonus Pool Award in the event of the retirement, disability, death or other termination of a Participant’s employment with the Company or an Affiliate. 
 Section 7. Nontransferability 
 Except as
otherwise determined by the Committee or set forth in the applicable Bonus Award Agreement, no right under any Annual Bonus Pool Award shall be sold, assigned, transferred, pledged, hypothecated or otherwise disposed of during the time in which the
requirement of continued employment or attainment of performance objectives has not been achieved. 
 Section 8. Taxes 
 In order to comply with all applicable federal or state income, social security, payroll, withholding or other tax laws or regulations, the Company may
take such action, and may require a Participant to take such action, as it deems appropriate to ensure that all applicable federal or state income, social security, payroll, withholding or other taxes, which are the sole and absolute responsibility
of the Participant, are withheld or collected from such Participant. 
 Section 9. Amendment and Termination 
 (a) Term of Plan. Unless the Plan shall have been discontinued or terminated as provided in Section 9(b) hereof, no Annual Bonus Pool Awards
shall be granted under the Plan after March 3, 2012, and no Annual Bonus Pool Awards shall be paid except with respect to the Company’s fiscal year ending not later than March 2, 2013. No Annual Bonus Pool Awards may be granted after
such termination, but termination of the Plan shall not alter or impair any rights or obligations under any Annual Bonus Pool Award theretofore granted (including the payment of such Annual Bonus Pool Award within the time period permitted by the
Code, as the same may be amended from time to time), without the consent of the Participant or holder or beneficiary thereof, except as otherwise provided in the Bonus Award Agreement. 
 (b) Amendments to and Termination of Plan. Except to the extent prohibited by applicable law and unless otherwise expressly provided in the Plan
or a Bonus Award Agreement, the Committee may amend, alter, suspend, discontinue or terminate the Plan; provided, however, that notwithstanding any other provision of the Plan or any Bonus Award Agreement, without the approval of the
shareholders of the Company, no such amendment, alteration, suspension, discontinuation or termination shall be made that, absent such approval, would cause any compensation paid pursuant to any Performance-Based Award granted pursuant to the Plan
no longer to qualify as “qualified performance-based compensation” within the meaning of Section 162(m) of the Code. 
 (c)
Correction of Defects, Omissions and Inconsistencies. Except to the extent prohibited by applicable law and unless otherwise expressly provided in the Plan or a Bonus Award Agreement, the Committee may correct any defect, supply any omission or
reconcile any inconsistency in the Plan, any Annual Bonus Pool Award or any Bonus Award Agreement in the manner and to the extent it shall deem desirable to carry the Plan into effect. 
  

 A-4 

 Section 10. Miscellaneous 
 (a) Governing Law. The Plan and any Bonus Award Agreement shall be governed by and construed in accordance with the internal laws, and not the laws of conflicts, of the State of Minnesota. 
 (b) Severability. If any provision of the Plan, any Annual Bonus Pool Award or any Bonus Award Agreement is or becomes or is deemed to be invalid,
illegal or unenforceable in any jurisdiction or would disqualify the Plan, any Annual Bonus Pool Award or any Bonus Award Agreement under any law deemed applicable by the Committee, such provision shall be construed or deemed amended to conform to
applicable laws, or if it cannot be so construed or deemed amended without, in the determination of the Committee, materially altering the purpose or intent of the Plan, the Annual Bonus Pool Award or the Bonus Award Agreement, such provision shall
be stricken as to such jurisdiction, and the remainder of the Plan, any such Annual Bonus Pool Award or any such Bonus Award Agreement shall remain in full force and effect. 
 (c) No Trust or Fund Created. Neither the Plan nor any Annual Bonus Pool Award or Bonus Award Agreement shall create or be construed to create a
trust or separate fund of any kind or a fiduciary relationship between the Company or any Affiliate and a Participant or any other person. To the extent that any person acquires a right to receive payments from the Company or any Affiliate pursuant
to an Annual Bonus Pool Award, such right shall be no greater than the right of any unsecured general creditor of the Company or of any Affiliate. 
 (d) Nature of Payments. Any and all cash payments pursuant to any Annual Bonus Pool Award granted hereunder shall constitute special incentive payments to the Participant, and such payments shall not be taken into account in
computing the amount of the Participant’s salary or compensation for purposes of determining any pension, retirement, death or other benefits under (i) any pension, retirement, profit sharing, bonus, life insurance or other employee
benefit plan of the Company or any Affiliate or (ii) any agreement between the Company (or any Affiliate) and the Participant, except to the extent that such plan or agreement expressly provides to the contrary. 
 (e) Headings. Headings are given to the Sections of the Plan solely as a convenience to facilitate reference. Such headings shall not be deemed in
any way material or relevant to the construction or interpretation of the Plan or any provision thereof. 
  

 A-5

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00130-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00130-of-00352.parquet"}]]