Bankruptcy. The Company may terminate the Plan within twelve months of a corporate dissolution taxed under Code section 331, or with the approval of a bankruptcy court pursuant to 11 U.S.C. section 503(b)(1)(A), provided that the amounts deferred under the Plan are included in the Participants’ gross incomes in the latest of: # the calendar year in which the Plan termination occurs; # the calendar year in which the amount is no longer subject to a substantial risk of forfeiture; or # the first calendar year in which the payment is administratively practicable.

Bankruptcy. The Company may terminate and liquidate the Plan within twelve12 months of a corporate dissolution taxed under Code section 331,[section 331], or with the approval of a bankruptcy court pursuant to 11 U.S.C. section 503(§503(b)(1)(A), provided that the amounts deferred under the Plan are included in the Participants’ gross incomes in the latest of:of the following years (or, if earlier the taxable year in which the amount is actually or constructively received): # the calendar year in which the Plan termination and liquidation occurs; # the first calendar year in which the amount is no longer subject to a substantial risk of forfeiture; or # the first calendar year in which the payment is administratively practicable.

The Company may terminate and liquidate the Plan within twelve12 months of a corporate dissolution taxed under Code section 331,331 of the Internal Revenue Code, or with the approval of a bankruptcy court pursuant to 11 U.S.C. section 503(§503(b)(1)(A), provided that the amounts deferred under the Plan are included in the Participants’ gross incomes in the latest of:of the following years (or, if earlier, the taxable year in which the amount is actually or constructively received): # the calendar year in which the Plan termination and liquidation occurs; # the first calendar year in which the amount is no longer subject to a substantial risk of forfeiture; or # the first calendar year in which the payment is administratively practicable.

The CompanyEmployer may decide, in its sole discretion, to terminate the Plan within twelve monthsin the event of a corporate dissolution taxed under Code sectionSection 331, or with the approval of a bankruptcy court pursuant to 11 U.S.C. section 503(b)(1)(A),court, provided that the amounts deferred under the PlanParticipants vested Account balances are distributed to Participants and are included in the Participants’ gross incomesincome in the latest of: # the calendar year in which the Plan termination occurs; # the calendar year in which the amount isamounts deferred are no longer subject to a substantial risk of forfeiture; or # the first calendar year in which the payment is administratively practicable.

Bankruptcy. The CompanyBoard may terminate the Plan within twelve months ofupon a corporate dissolution of the Company that is taxed under Section 331 of the Code section 331, or with the approval of a bankruptcy court pursuant to 11 U.S.C. sectionSection 503(b)(1)(A), provided that the amounts deferred under the PlanDirectors’ Deferred Compensation Accounts and Stock Units are distributed and included in the Participants’ gross incomes inincome of the Directors by the latest of:of # the calendar yearYear in which the Plan termination occurs; # the calendar year in which the amount is no longer subject to a substantial risk of forfeiture;terminates or # the first calendar yearYear in which payment of the paymentDeferred Compensation Accounts and Stock Units is administratively practicable.

Bankruptcy. The Company may terminate the Plan within twelve months of a corporate dissolution taxed under Code section 331, or with the approval of a bankruptcy court pursuant to 11 U.S.C. section 503(§503(b)(1)(A), provided that the amounts deferred under the Plan are included in the Participants’Participants’ gross incomes in the latest of:of the following years (or, if earlier the taxable year in which the amount is actually or constructively received): # the calendar year in which the Plan termination and liquidation occurs; # the first calendar year in which the amount is no longer subject to a substantial risk of forfeiture; or # the first calendar year in which the payment is administratively practicable.