other extraordinary compensation designated by the Committee as not constituting Compensation under the Plan.

(i) An individual receiving “Differential Wage Payments” (as defined in [section 3401(h)(2)] of the IRC) shall be treated as an Employee, and # the Differential Wage Payments shall be treated as Compensation and as compensation under [section 415(c)(3)] of the IRC.

Annual 415 Compensation shall include Differential Wage Payments made after December 31, 2008.

Compensation includes differential wage payments (as defined in Code Section 3401(h)) paid by the Employer to a former Employee who is performing qualified military services (as defined in Code Section 414(u)(1)) but only to the extent that those differential wage payments do not exceed the amounts the individual would have received if the individual had continued to perform services for the Employer rather than entering qualified military service

"Military Differential Pay" means, for any Plan or Limitation Year beginning after June 30, 2007, any differential wage payments made to an individual that represents an amount which, when added to the individual's military pay, approximates the amount of compensation that was paid to the individual while working for the Employer. Notwithstanding the preceding sentence, for Comp ensation "determination periods" beginning after December 31, 2008, an individual receiving a differential wage payment, as defined by

Employee means any person employed by an Affiliated Company, including any Leased Employee and (for Plan Years after the 2008 Plan Year) any person who is receiving Differential Wage Payments and is therefore deemed to be employed by an Affiliated Company under Code Section 414(u)(12). The foregoing notwithstanding, the following shall not be deemed to be Employees:

Wage Deduction Orders. Executive represents and warrants that Executive is not subject to any wage garnishment or deduction orders that would require payment to a third party of any portion of the Severance Pay. Any exceptions to the representation and warranty contained in this Paragraph must be described in writing and attached to the executed copy of this Agreement that Executive submits to the Company. Such disclosure shall not disqualify Executive from receiving Severance Pay under this Agreement; provided, however, that the amount of Severance Pay described in Paragraph 1 shall be reduced in accordance with any such wage garnishment or deduction order as required by applicable law.

Military Differential Pay. For years beginning after December 31, 2008: # an individual receiving Military Differential Pay is treated as an Employee of the Employer making the payment; # the Military Differential Pay is treated as 415 Compensation ( and Compensation unless otherwise elected in the Adoption Agreement); and # the Plan is not treated as failing to meet the requirements of any provision described in Code §414(u)(1)(C) (or corresponding Plan provisions, including, but not limited to, Plan provi sions related to the ADP or ACP test) by reason of any contribution or benefit which is based on the Military Differential Pay. The Administrator operationally may determine, for purposes of the provisions described in Code §414(u)(1)(C), whether to take into account any Elective Deferrals, and if applicable, any matching contributions, attributable to Military Differential Pay.

Claims for compensation or employee benefits, such as wages, salary, bonuses, commissions, incentive payments, overtime pay, vacation pay, holiday pay or reimbursement of expenses, or claims arising under applicable wage payment laws.

The proposed wage rate, including any bona fide fringe benefits, bears a reasonable relationship to the wage rates contained in the wage determination.