Document:

1(5)

                                January 27, 2005

NOKIA STOCK OPTION PLAN 2005

I TERMS AND CONDITIONS OF STOCK OPTIONS

1. Stock Options to be Issued

1.1. Nokia Corporation ("Company") will issue the maximum of 25 000 000 stock
options entitling to the subscription for the maximum of 25 000 000 of the
Company's newly issued shares (the "Shares" or "Share" as the case may be) with
a par value of EUR 0.06 each.

1.2. The stock options will be offered to selected [personnel] of Nokia Group
and to a wholly owned subsidiary of the Company (the "Subsidiary") to be offered
to selected personnel of Nokia Group. It is proposed that shareholders'
pre-emptive rights to the share subscription be disapplied since the stock
options are intended to form a part of the equity based incentive program of
Nokia Group.

1.3. The subscription period for the stock options to be issued as defined above
will expire as of July 31, 2006 or any earlier date as determined by the Board
of Directors of the Company (the "Board of Directors").

2. Stock Option Sub-categories and Lots

2.1. The stock options to be granted will be divided into sub-categories so that
the stock options that have equal share subscription price and expiry date of
the share subscription period (as defined in Section II.3 below) form one
sub-category. The Board of Directors will determine how the stock options to be
granted will be divided into the sub-categories. The sub-categories will be
denoted with a title that indicates the basis for the pricing and the time of
the pricing, for example: "2005 2Q" or "2006 1Q" regarding quarterly priced
stock options, or "2005 9M" or "2005 12M" regarding monthly priced stock
options.

3. Distribution of Stock Options

3.1. The Board of Directors will resolve on the distribution of the stock
options to selected personnel of Nokia Group (the "Participants") and the
Subsidiary. The stock options held by the Subsidiary may subsequently be
allocated to the Participants in accordance with the resolution of the Board of
Directors.

3.2. The Company will notify each Participant of the allocation of stock options
to the Participant.

4. Price of the Stock Options

4.1. The stock options will be issued free of charge.

5. Non-Transferability

5.1. The stock options are non-transferable to a third party by the Participant
and may be exercised for share subscription only.

5.2. Should the stock options be redeemed pursuant to Section I.6 below, the
Company may reallocate the redeemed and priced stock options to other
Participants in accordance with the resolution of the Board of Directors.

6. Other Restrictions pertaining to the Stock Options

6.1. Should a Participant cease to be employed by Nokia Group for any reason
other than retirement or permanent disability, as defined by the Company, or
death, the Company is entitled to redeem free of charge

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                                                                            2(5)

                                January 27, 2005

those stock options of such Participant for which the share subscription period
referred to in Section II.2 has not yet commenced as at the last day of such
Participant's employment. In addition, the Company is entitled to redeem free of
charge from such Participant those stock options, for which as at the last day
of the Participant's employment, the share subscription period has already
commenced, but which remain unexercised at such date.

6.2. The Company may resolve that in cases of voluntary and/or statutory leave
of absence of the Participant and in other corresponding circumstances the
Company has the right to defer the commencement of the share subscription period
of the stock options and/or redeem the stock options free of charge from the
Participant.

II TERMS AND CONDITIONS OF SHARE SUBSCRIPTION

1. Right to Subscribe for Shares

1.1. Each stock option will entitle the Participant to subscribe for one Share
with a par value of EUR 0.06. Pursuant to the share subscriptions the number of
shares of the Company may increase by a maximum of 25 000 000 Shares and the
share capital of the Company may increase by a maximum of EUR 1 500 000.

1.2. The share subscription with the stock options may take place only after the
share subscription period of each respective stock option has commenced.

1.3. The Subsidiary may not exercise the stock options for share subscription.

2. Share Subscription Period and Payment of Shares

2.1. The share subscription period for the stock options to be granted will be
determined by the Board of Directors and will begin not earlier than July 1,
2006 and end no later than December 31, 2011.

The stock option sub-categories and lots shall have a staggered schedule of
share subscription periods as depicted in the table below. The table illustrates
as an example the beginning of the subscription periods for the sub-category
"2005 2Q", but the subscription periods for the other sub-categories to be
denoted shall commence similarly no later than one year after the end of the
quarter, under which the sub-category has been denoted and the price determined.
Should the stock option sub-category be denoted on a monthly basis, the
subscription period commences in a similar way staggered no later than one year
after the end of the month under which the sub-category has been denoted.

----------------------------------------------------------------------------

 Title of            Lot % of the whole           Vesting date for
Sub-category            Sub-category                 the Lot 1)
----------------------------------------------------------------------------
  2005 2Q                   25%                     July 1, 2006
----------------------------------------------------------------------------
  2005 2Q                  6.25%                   October 1, 2006
----------------------------------------------------------------------------
  2005 2Q                  6.25%                   January 3, 2007
----------------------------------------------------------------------------
  2005 2Q                  6.25%                    April 1, 2007
----------------------------------------------------------------------------
  2005 2Q                  6.25%                    July 1, 2007
----------------------------------------------------------------------------
  2005 2Q                  6.25%                   October 3, 2007
----------------------------------------------------------------------------
  2005 2Q                  6.25%                   January 2, 2008
----------------------------------------------------------------------------
  2005 2Q                  6.25%                    April 3, 2008
----------------------------------------------------------------------------
  2005 2Q                  6.25%                    July 3, 2008
----------------------------------------------------------------------------
  2005 2Q                  6.25%                   October 2, 2008
----------------------------------------------------------------------------
  2005 2Q                  6.25%                   January 2, 2009
----------------------------------------------------------------------------
  2005 2Q                  6.25%                    April 2, 2009
----------------------------------------------------------------------------
  2005 2Q                  6.25%                    July 2, 2009
----------------------------------------------------------------------------

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                                                                            3(5)

                                January 27, 2005

                1) Vesting date is the day when the share subscription period,
                i.e. the right to subscribe for the share in connection with the
                stock option exercise, commences

2.2. The share subscriptions shall be made to Nordea Bank Finland Plc or another
subscription agent, as determined by the Company from time to time. Payment of
the Shares subscribed for shall be made to the Company pursuant to the
instructions given by the Company, however, always prior to the release of the
Shares by the Company. The Company will resolve on all procedural matters
applicable to the share subscription and on the payment of the Shares.

3. Subscription Price

3.1. The share subscription prices for the different sub-categories of stock
options to be allocated to Participants under the Nokia Stock Option Plan 2005
will regularly be determined and the sub-categories denoted on a quarterly
basis. The share subscription price for such sub-categories of stock options
will equal to the trade volume weighted average price of the Nokia share on the
Helsinki Exchanges during the trading days of the first whole week of the second
month (i.e. February, May, August or November) of the respective calendar
quarter, based on which the sub-category has been denoted.

3.2. The Board of Directors may resolve that sub-categories be denoted and
priced also on a monthly basis. The share subscription price for such stock
option sub-categories will equal to the trade volume weighted average price of
the Nokia share on the Helsinki Exchanges during the trading days of the first
whole week of the respective month, based on which the sub-category has been
denoted.

3.3. Should the General Meeting in accordance with the proposal of the Board of
Directors decide to distribute a special dividend constituting a deviation to
the dividend policy of the Company, the amount of this special dividend will be
deducted from the share subscription price, which has previously been
determined. The Board of Directors will specify in its proposal for the dividend
whether the dividend, or a part of it, is such a special dividend, and will
determine the new share subscription price.

4. Shareholder Rights

4.1. Shares will be eligible for dividend with respect to the financial year in
which the share subscription takes place. Other shareholder rights will commence
on the date on which the share subscription is entered in the Trade Register.

5. Issue of Shares, Convertible Bonds and Stock Options before Share
Subscription

5.1. Should the Company, prior to the share subscription, increase its share
capital through an issue of new shares, or issue new convertible bonds or stock
options, the Participants will have the same or equal right as the shareholders
to participate in such an issue. Equality will be implemented in the manner
resolved by the Board of Directors so that the number of Shares, which may be
subscribed for with each sub-category, the share subscription prices or both
will be amended.

5.2. Should the Company, prior to the share subscription, increase the share
capital through a bonus issue, the share subscription ratio will be amended so
that the ratio of the share capital to Shares to be subscribed for by virtue of
the stock options remains unchanged. Should the new number of Shares, which may
be subscribed for by virtue of one stock option, be a share fraction, the
fraction will be taken into account by lowering the share subscription price.

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                                                                            4(5)

                                January 27, 2005

6. Rights of Participants in certain Cases

6.1. Should the Company, before the share subscription, reduce its share capital
through redemption of shares, the right to the share subscription of the
Participants will be adjusted in the manner specified in the resolution to
reduce the share capital.

6.2. Should the Company, before the commencement of the share subscription
period, be placed into liquidation, the Participants will be given the right to
subscribe for Shares with the stock options, the share subscription period of
which has commenced, within a period prior to the commencement of the
liquidation as prescribed by the Board of Directors.

6.3. Should the Company resolve to merge with another existing company or with a
company to be formed or should the Company resolve to be divided, the
Participants will be given the right to subscribe for all the Shares pertaining
to their stock options or to convert their stock options into stock options
issued by another company or, where a new company will be formed, by the formed
company, on such terms and within such a time period prior to the merger or
division, as prescribed by the Board of Directors. Following the closing of the
merger or division, any rights to subscribe for Shares or to convert the stock
options will lapse. The provision stated in this paragraph 6.3. also applies to
a merger, in which the Company takes part, and whereby the Company registers
itself as a European Company (Societas Europae) in another member state in the
European Economic Area. The same also applies, if the Company resolves to
restructure itself into a European Company and registers a transfer of its
domicile into another member state. This provision constitutes an agreement
referred to in Chapter 14, Section 3 of the Companies Act.

6.4. Should the Company, before the end of the share subscription period, make a
resolution to acquire its own shares with an offer to all the shareholders, the
Company will be obliged to make an equal offer to the Participants in respect of
stock options, the share subscription period of which has commenced. If the
Company acquires its own shares in any other manner, no measures will need to be
taken in relation to the stock options.

6.5. Should a tender offer regarding all shares and stock options issued by the
Company be made or should a shareholder under the articles of association of the
Company or the Securities Markets Act have the obligation to redeem the shares
from the Company's other shareholders, or to redeem the stock options, or should
a shareholder have under the Companies Act the right and obligation to redeem
the shares from the Company's other shareholders the Participants may,
notwithstanding the transfer restriction prescribed under section I.5 above,
transfer all of the stock options in their possession to the offeror, or the
party under the obligation or right of redemption, as applicable.

6.6. Should a shareholder have under the Companies Act the right to redeem the
shares from the other shareholders of the Company, the Participants will have a
corresponding obligation to that of the shareholders to transfer all of their
stock options for redemption to the redeeming shareholder.

6.7. The Board of Directors may, however, in any of the situations prescribed
above in paragraph 6.5 and 6.6, also give the Participants an opportunity to
exercise all of the stock options in their possession for share subscription or
to convert them into stock options issued by another company on such terms and
within such time period prior to the completion of the tender offer or
redemption, as prescribed by the Board of Directors. At the close of this period
set by the Board of Directors, all rights to a share subscription or to a
conversion of stock options shall lapse.

6.8. Should the par value of the Company's share be changed so that the share
capital remains unchanged, the number of issued stock options will be amended
accordingly so that each stock option will still entitle to subscribe for one
Share, and the terms and conditions of the stock options concerning the share
subscription will be amended so that the aggregate par value of the Shares to be
subscribed for and the aggregate share subscription price remain unchanged.

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                                                                            5(5)

                                January 27, 2005

6.9. Should the Company be changed from a public limited company into a private
limited company, the terms and conditions of the stock options will not be
amended.

III OTHER TERMS AND CONDITIONS

1. These terms and conditions are governed by the laws of Finland. Disputes
arising out of the stock options will be settled by arbitration in accordance
with the Arbitration Rules of the Finnish Central Chamber of Commerce.

2. In the event of conflict, the Finnish language version of these terms and
conditions shall prevail.

3. The Board of Directors is authorized to make other than material amendments
to these terms and conditions. The Board of Directors shall resolve on other
matters relating to the stock options as well as the Shares. It may also give
binding instructions regarding the Participants. The Company has the sole power
to interpret these terms and conditions.

4. Any notices to the Participants relating to this stock option plan shall be
made in writing, electronically or any other manner as determined by the
Company.

5. The Board of Directors may resolve on the transfer of the stock options or
part thereof to the book-entry system and on any possible technical amendments
resulted thereby to these terms and conditions of the stock options.

6. The documentation for the stock options referred to in the Finnish Companies
Act may be viewed at the Company's head office in Espoo, Finland.EXHIBIT 4(b)

 

 

EXECUTIVE DEFERRED COMPENSATION
      PLAN HIGHLIGHTS

 

 

 

 

 

 Executive Deferred Compensation
        Plan Highlights

 Beginning in 2005, the AstraZeneca Executive
    Deferral Plan (“AZEDP”) will be replaced by AstraZeneca’s
    Executive Deferred Compensation Plan (“EDC Plan”). Like the current
    AZEDP, the EDC Plan offers you the opportunity to defer eligible compensation,
    generally on a before-tax basis, beyond the limits allowable in a qualified
    savings plan. However, the EDC Plan reflects changes needed as a result of
    the American Jobs Creation Act of 2004, which was recently signed into law. 

 Highlights of the new plan are provided below,
    along with an election opportunity for the 2005 plan year, which begins on
    April 1, 2005. The new plan has been developed based on our current understanding
    of the new law and may be further modified to conform to any additional guidance
    on deferred compensation issued by the Treasury/IRS. 

 Participation in the EDC Plan is voluntary,
    but the election to defer compensation must be completed before the calendar
    year begins. If you decide to participate
    in the [                  ] Plan Year, the EDC Plan Election Form enclosed must be returned
    to [                    ]
    in Compensation by [___________  __, ____]. 

	 Enrollment Key
          Dates  
	          o  	 Week of [                       ]
        - Enrollment information sent to eligible employees  
	          o  	 ___________  __,
        ____ - Enrollment Election
        Forms received by Compensation  
	          o  	___________  __,
        ____  - Enrollment
        Confirmation Statements mailed  
	          o  	 ___________  __,
        ____ -  [         ]
        EDC Plan year begins  

 EDC Plan Year

 For 2005, the EDC Plan year will begin on
    April 1, 2005 and end on December 31, 2005. Commencing in 2006, the plan
    year under the EDC Plan will be the full calendar year.

 Compensation Eligible for EDC Plan Deferral 

 You are eligible to defer between 5% and 100%
    of the following compensation for the [             ] Plan Year:

	 •  	 Base Salary  	 Your salary in
        effect during the plan year  
	  	  	 (___________  __,
        ____  -  ___________  __,
        ____).
	  	 	 
	 •  	 [                ] Bonus Compensation 	 Annual incentive
        award for [      ]
        performance. 
	  	 	 
	 •	[                     ] EPSP Awards 	 Awards earned
        under the AstraZeneca Executive  Performance
        Share Plan (“EPSP”) ([               ] Grant payable  in
        [      ]).  

 For contributions made from Base Salary, you
    can define the deferral period by electing which month of the plan year that
    you would like deductions from your Base Salary to begin and which month
    of the plan year you would like the deductions from Base Salary to end. For
    example, you may elect deductions from your Base Salary to begin on April
    1,  [       ] and end on

1

    

    

 September 1, [       ].
    Or, alternatively, you may elect to begin deductions on July 1, [       ]
    and end on December 31, [       ]. For
    a plan year, you can specify only one deferral period.

 Bonus Compensation and EPSP Awards are typically
    paid in March of each calendar year. The deferral will be credited to the
    EDC Plan at the time when such payments are made. 

Distribution Options

 The new law requires that a distribution option
    must be elected at the time the deferral election is made. For each deferral
    election, the following distribution options may be selected: 

	•	Option 1 – Lump Sum
          - Date Certain – The
          amount deferred is payable in a lump sum in January
          of the year in which you would like to receive the distribution. The
          amount deferred under this option
          must remain in the plan for a minimum of three plan years.
	 	 
	•	Option 2 – Lump Sum – Separation
          from Service – The amount
          deferred is payable in a lump
          sum six months following the month of separation from service from
          the company.
	 	 
	•	Option 3 – Monthly Installments – Separation
          from Service – The amount
          deferred is payable in monthly
          installments beginning six months following the month of separation
          from service from the company.
          The number of years in which the monthly installments can be made
          may range between 3 years and 10 years.

   Note: Separation from Service for the purposes
      of the EDC Plan means when you leave active employment from the Company.

Subsequent elections to change the distribution
option originally elected are permissible but must meet the following requirements:  

	•	The subsequent distribution
        election must be made at least 12 months prior to the date in which
        the first payment for the deferral is scheduled to be made.
	 	 
	•	The subsequent election will
        only take effect 12 months following the date in which the election
        was received.
	 	 
	•	The election must defer the first payment
        for at least 5 years from the date it otherwise would
        have been made.

For example, for this enrollment, you selected
    distribution option 1 for your deferrals from base salary to be paid to you
    in January 2008. You later decide that you would like to change the year
    in which to receive the distribution. A new distribution election can be
    made for this specific deferral up until December 2006 (at least 12 months
    prior to the scheduled distribution date of January 2008). The new election
    will take effect 12 months following the date when the election was made
    (December 2007). The earliest year that can be elected for the distribution
    to be made is January 2013 (January 2008 + five years). 

Plan Administration

 Fidelity Investments will administer the EDC
    Plan. Deferrals designated for the EDC Plan will be placed into the AZEDP
    temporarily until the EDC Plan is established. This is expected to be completed
    by the end of the first quarter in 2005. Information about how to access
    your account with Fidelity and the investment options available is included
    in Appendix A. 

2

    

    

Special Considerations

 As you consider making deferral elections
    into the EDC Plan, you may want to consider the following: 

	•	[     ]
          401k Contribution Limits - In
          [      ], you will have additional savings
          opportunities under the AZ $avings
          and $ecurity Plan. Generally, the pre-tax deferral limit for calendar year
          [      ] is increased to $[      ]. If you
          will be 50 or older in [      ], you can make
          a separate election for a catch
          up contribution for up to $[      ] on
          a pre-tax basis.
	 	 
	•	Taxing Impact - Deferrals
        into the EDC Plan will be subject to income tax withholding as required
        by federal and state tax authorities. A summary of the requirements is
        reflected in Appendix B.
	 	 
	•	Deferral Contribution Impact
          on Other Company Retirement Plans - Amounts
          elected to be deferred in the
          EDC Plan are not considered “eligible earnings” for the AZ $avings
          and $ecurity Plan or “pensionable
          earnings” under the Company’s qualified pension plans. However,
          deferrals credited to the EDC Plan will be included in determining
          benefits under the
                AstraZeneca Supplemental Retirement Plan. The AstraZeneca Supplemental Retirement Plan is a non-qualified plan that restores
                certain qualified plan retirement benefits
                that are lost due to various IRS limitations, including deferrals
                made into the EDC Plan.
                Please refer to the AstraZeneca Supplemental Retirement Plan
                Highlights for additional
                information on restoration benefits associated with deferrals
                made under the EDC Plan.
                The AstraZeneca Supplemental Retirement Plan Highlights can be
                found in HR. Connect on
                the HR website.
	 	 
	•	General Creditor of the
          Company - You should also
          keep in mind that all account balances
          in the EDC Plan and AZEDP represent a general obligation of the Company
          to pay those amounts in accordance
          with the terms of the EDC Plan and AZEDP. As the EDC Plan and
          AZEDP are “non-qualified” plans, there are no specific assets
          of the Company that secure these
          obligations, and your rights to receive payment are those of a general
          creditor of the Company.

 

3 

    

 Appendix A

 Account Access with Fidelity
        Investments

 Fidelity Investments® provides
    recordkeeping and trustee services for the AZEDP and the EDC Plan (when established).
    If you participate in the Plans, you can access information about your account
    and process certain transactions online, such as establishing and changing
    your investment options, by connecting to Fidelity’s NetBenefits® via the AstraZeneca
    Intranet or through the Internet. If you prefer to use the telephone, the
    AstraZeneca Employee Service Center offers you access 7 days a week, virtually
    24 hours a day, via the Voice Response System. And Service Center Representatives
    are also available to assist you Monday through Friday, 8:30 a.m. to midnight,
    ET.

	
      
        

          By Phone: 1-877-307-7662

          

          Online through Fidelity NetBenefits®: 

          

          Via the Internet: www.401k.com – click
          on Access My Account

          

  Via the AstraZeneca Intranet:

  1.  Go
to AZ Intranet Home Page

            2.  Click
          on the Human Resources website

            3.  Click
          on the “Fidelity Net Benefits” link

            4.  Log
          in and select your Executive Deferral Plan* account.

  

    

 *Deferrals earned and vested in 2005 will
    initially be placed into the AZEDP until the new EDC Plan
    is established. 

 Information and Education to Help You Make
      Informed Decisions

 In addition to convenient account access,
    NetBenefits® also
    provides online financial planning tools. If you want to reassess your needs,
    you’ll have information at your fingertips to help you plan for short-
    and long-term financial goals.

 4

 Investment Options

 You determine how to invest your contributions.
    You have access to a variety of investment options. The selection includes
    a choice of investments ranging from a more conservative money market fund
    to more aggressive stock investment options, as well as the AstraZeneca Company
    Stock Fund. The funds available in the plan are as follows:

	
      	Vanguard Prime Money Market Fund –  Institutional
            Class
	Fidelity Short-Term Bond Fund
	Vanguard Total Bond Market Index Fund
            - Institutional Class 
	Vanguard Balanced Index Fund*
	Vanguard Asset Allocation Fund
	Vanguard Value Index Fund – Institutional Class 
	Merrill Lynch Basic Value Fund – Class
            A
	Spartan ® U.S.
            Equity Index Fund
	Fidelity Growth & Income Portfolio
	American Express New Dimensions Fund – Class
            Y  

	
      	Vanguard Growth Index Fund –  Institutional
            Class
	Vanguard Explorer
	Fidelity OTC Portfolio
	Vanguard Mid-Cap Index Fund –  Institutional
            Shares
	Vanguard Small-Cap Index Fund –  Institutional
            Shares
	T. Rowe Price Small-Cap Value Fund
	Spartan ® International
            Index Fund (EAFE  Index)
	Glenmede Institutional International  Portfolio – Institutional
            Class
	AstraZeneca Company Stock Fund  

 *The Vanguard Balanced Index Fund is the default
    fund if a participant does not make an investment election.

 For more information on the investment options
    available to you, please refer to the “Performance
    and Research” link under View
    through NetBenefits®.
    Information on how to access NetBenefits® is described under the section “Account Access”. 

Account Valuation

 The EDC Plan and AZEDP are valued on a daily
    basis. This means that any transactions you request on a business day before
    4 p.m. Eastern Time, will be processed that same day. Your account balance
    and investment options will reflect those changes on the next business day.
    Transaction requests received after 4 p.m. will be processed on the next
    business day.

Distributions from the Plan

 Fidelity Investments makes all benefit payments
    under the plans. Allowing Fidelity to process distributions minimizes the
    exposure of investment fluctuations by reducing the time between the valuation
    date and the actual payment date. Distributions are valued on the 25th of
    each month and completed by the end of the month. Distributions can be automatically
    deposited into a personal account if the electronic deposit information is
    received by Fidelity at least 45 days prior to the scheduled distribution
    date. Contact the Fidelity Service Center for more information.

5

  

  

 Appendix B

 Tax Impact on Deferred
        Compensation

 EDC Plan deferrals will be subject to income
    tax withholding as required by federal and state tax authorities. Based on
    current tax guidelines, the table below shows the Company’s withholding
    and reporting practices for including deferrals in your taxable income:

	  	 Year of

  Deferral into

  the EDC Plan  	 Year of

      Distribution  from

      the EDC Plan  
	 Federal Income Tax  	 No  	 Yes  
	 FICA/Medicare Tax  	 Yes  	 No  
	 State Income Taxes  	  	  
	      Delaware  	 No  	 Yes  
	      Pennsylvania  	 Yes  	 No  
	      All
        other states  	 No  	 Yes  

 An important note to Pennsylvania residents:
    AstraZeneca withholds state income taxes based on the employee’s work
    location:

	 Pennsylvania residents who work in Delaware
      will not have any Delaware or Pennsylvania state
      income tax withheld on amounts deferred into the EDC Plan. If you fall
      into this category, you should consult
      your tax advisor as to whether you will need to report and pay Pennsylvania
      income tax for any amounts deferred in the plan for the year in which the deferral
      was made. AstraZeneca will provide a statement reconciling annual Federal taxable
      wages to annual Pennsylvania taxable wages, which will include the EDC
      Plan deferrals as a reconciling difference.

    

  
	 Pennsylvania residents who work in Pennsylvania
      will have the appropriate Pennsylvania state
      income taxes withheld on amounts deferred into the EDC Plan and the deferral amount
      will be included in Pennsylvania taxable wages.

      

      Note: The tax impact on deferred compensation
      described in this Summary Plan Highlights for
      the EDC Plan was prepared based on the Company's general understanding
      of the tax laws of the U.S. effective
      as of January 1, 2005. Tax laws and tax regulations are subject to
      change. As such, the summary set forth above may change. Additionally,
      the Company's general understanding
      of the law may not apply to your personal tax situation. This tax summary
      may not be applicable if you are a citizen of another country or are considered
      a resident of another country for
      U.S. tax purposes. You should consult your tax advisor to determine
      your personal tax treatment related to deferral made into the EDC Plan.

6

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