the monthly single life Actuarial Equivalent of any benefit attributable to the Participant’s RIA Balance;

life actuarial equivalent (determined using the assumptions specified in this Program) of the excess of:

If the Actuarial Equivalent of the Retirement Benefit payable to or on behalf of a Member, determined as of his termination of employment, is $5,000 or less, such Actuarial Equivalent amount shall be transferred, for the benefit of the Member, by direct rollover to an individual retirement account designated by the Committee, unless the Member expressly elects, on a timely basis, to have such Actuarial Equivalent amount transferred, by direct rollover, to an eligible retirement plan (as defined in [Section 6.07]) specified by the Member or to receive the distribution in a single lump sum payment.

the Actuarial Equivalent of the sum of the Member’s Basic Account and Supplemental Account payable as a single life annuity.

The second paragraph of [Section 1.17] (definition of Equivalent Actuarial Value) shall be amended in its entirety, to read as follows:

the monthly single life Actuarial Equivalent of any benefit which the Participant is entitled to receive from any previous employer, provided that a contract between

when determining the Equivalent Actuarial Value of a Member’s retirement allowance or vested benefit based on the IRS Interest Rate in effect on an Annuity Starting Date on or after January 1, 2021, and prior to January 1, 2022, the Equivalent Actuarial Value of such retirement allowance or vested benefit shall not be less than the amount determined on the basis of the IRS Interest Rate as defined under the provisions of the Plan in effect on December 31, 2020.”

Dividend Equivalent Payments. The Corporation will make to a Participant who holds Restricted Stock Units on the declared record date a cash payment on the number of shares of Common Stock represented by the Restricted Stock Units held by Participant on such record date. The dividend equivalent payment will be payable on the tenth (10th) day of March, June, September, and December. Each dividend equivalent will be equal to the regular quarterly dividend declared by the Board of Directors of the Corporation and paid on Common Stock and will be paid in accordance with the Corporation’s normal dividend payment practice as may be determined by the Committee, in its sole discretion.

Investments in trade receivables or received in connection with the bankruptcy or reorganization of suppliers and customers and in settlement of delinquent obligations of, and other disputes with, customers and suppliers arising in the ordinary course of business;

For a Member whose membership in the Plan commenced after 1997, the single life annuity shall equal the Actuarial Equivalent of the sum of the Member’s Basic Account and Supplemental Account.