Amendment of Distribution Elections—Matching Account. A Participant may not elect to change the manner of distributions from Participant’s Matching Account after an election as to the form of distribution has become effective.

Distribution Elections. Except as otherwise specifically provided in this Plan, a Participant may irrevocably elect for each Plan Year or Company Fiscal Year the form and time of distribution of the Deferral Credits (and related Earnings Credits) made to his or her Account for such Plan Year or Company Fiscal Year.

Matching Restoration Account. The Employer shall establish and maintain on its books a notional Matching Restoration Account for each Participant who is credited with a Matching Restoration Credit.

Company Matching Account. When a Participant becomes vested in a portion of his or her Company Matching Account the Participant’s Employer shall withhold from the Participant’s Salary and Bonus that are not being deferred, in a manner determined by the Employer, the Participant’s share of FICA and/or other employment taxes, as determined by the Committee in its sole discretion. If necessary, the Committee may reduce the vested portion of the Participant’s Company Matching Account, as applicable, in order to comply with this [Section 5.2].

Initial Distribution Elections. In order to make an effective Deferral Election, each Participant must file with the Company, as a part of the Participant’s Deferral Election under Section 3(a), a written or electronic initial election with respect to the timing and manner of distribution of the amount credited to the Participant’s Deferral Account and to the manner of distribution of the amount credited to the Participant’s Matching Account. An election with respect to a Participant’s Deferral Account may include an election to begin distribution upon Termination of Employment (which election, for a Participant’s 2005-2008 Subaccounts and Post-2008 Subaccounts, shall be irrevocable after December 31, 2008) or an election to begin distribution upon such specified date as may be elected by the Participant (which election may be amended as provided in Section 7(d), 7(e) or 7(f) (as the case may be)). An election with respect to a Participant’s Deferral Account or Matching Account may include an election to receive a distribution # in one lump-sum payment, or # in annual installments over a period not to exceed ten (10) years, as the Participant may designate (which election may be amended as provided in Section 7(d), 7(e) or 7(f) (as the case may be)). Each such initial election may be made with respect to such portion of the Participant’s Deferral Account and Matching Account related to the corresponding Deferral Election (e.g., prospectively, on a Plan Year by Plan Year basis) and pursuant to such rules and procedures as the Company may establish from time to time.

Supplemental Matching Contribution Account. The "supplemental matching contribution account" shall be an account that is credited annually with # supplemental matching contributions described in Paragraph 1(c)(1) of this [Annex A], and # theoretical earnings described in Paragraph 1(c)(2) of this [Annex A].

Distribution of Account. The Company shall distribute amounts from the Participant’s Deferred Compensation Account and the Deferred Stock Account in the manner and on the date(s) applicable under this Section 6. If the payment option described in [Section 6(a)(i)] hereof is applicable, the amount of the lump sum shall be calculated using the valuation of the applicable portion of the Participant’s Account as of the December 31 preceding the date of the payment. If the payment option described in [Section 6(a)(ii)] hereof is applicable, the amount of each installment shall be calculated using the valuation of the applicable portion of the Participant’s Account as of the December 31 preceding the date of the installment payment divided by the number of installment payments that have not yet been made.

Amendment of Distribution Elections—Pre-2005 Subaccounts. A Participant may elect to change the time and manner of distributions from the Pre-2005 Subaccounts in the Participant’s Deferral Account in accordance with the terms of the Plan as in effect on October 3, 2004; provided that no such election shall be effective unless the election is made and received by the Company before the Participant’s Termination of Employment or Disability and before the first day of the calendar year in which payments # are to begin pursuant to such election and # would have begun absent such election.

Form of Distribution for Director and Survivor Payout Elections for amounts credited to the Director's DSU Account on or before December 31, 2004

In addition to the "ADP test safe harbor contributions," the Employer will make any "matching contributions" in accordance with elections made in the Adoption Agreement. Such additional "matching contributi ons" will be considered "ACP test safe harbor matching contributions." "Matching contributions" are taken into account for a Plan Year purposes of the "ACP test safe harbor" in accordance with the allocation and timing rules of Regulation §1.401(m) -2(a), which provides that a matching contribution will be taken into account for a Plan Year only if # it is made on account of the Participant's nondeductible voluntary "employee contributions" or elective deferrals under a plan maintained by the Employer for that Plan Year and # it is allocated to the Participant's account as of any date within that Plan Year, and # it is actually paid to the plan no later than twelve (12) months after the close of the Plan Year.