EXHIBIT 10.13
GENERAL XXXXX, INC.
SUPPLEMENTAL BENEFITS TRUST
TRUST AGREEMENT
This TRUST AGREEMENT, amended and restated as of September 26, 1988, is
between General Xxxxx, Inc. (the "Grantor") and Norwest Bank Minnesota, N.A.
(formerly known as Norwest Bank Minneapolis, N.A.) (the "Trustee").
1. Purpose. The purpose of this trust (the "Trust"), originally established
on February 9, 1987, is to provide a vehicle to (a) hold assets of the Grantor
as a reserve for the discharge of the Grantor's obligations to certain
individuals (the "Beneficiaries") entitled to receive benefits under the
Supplemental Savings Plan of General Xxxxx, Inc., amended and restated as of
January 1, 1986, and any other plan of deferred compensation that the Grantor so
designates in writing to the Trustee, including those plans designated in
Exhibit A attached hereto and made a part hereof (the "Plans"), and (b) invest,
reinvest, disburse and distribute those assets and the earnings thereon as
provided hereunder and in the Plans.
2. Trust Corpus. The Grantor hereby transfers to the Trustee and the
Trustee hereby accepts and agrees to hold, in trust, the sum of Ten Dollars
($10.00) plus such cash and/or property, if any, transferred to the Trustee by
the Grantor or on behalf of the Grantor pursuant to obligations incurred under
any or all of the Plans and the earnings thereon, and such cash and/or property,
together with the earnings thereon and together with any other cash or property
received by the Trustee pursuant to Section 8(a) of this Trust Agreement, shall
constitute the trust estate and shall be held, managed and distributed as
hereinafter provided. The Grantor shall execute any and all instruments
necessary to vest the Trustee with full title to the property hereby
transferred.
3. Grantor Trust. The Trust is intended to be a trust of which the Grantor
is treated as the owner for federal income tax purposes in accordance with the
provisions of Sections 671 through 679 of the Internal Revenue Code of 1986, as
amended (the "Code"). If the Trustee, in its sole discretion, deems it necessary
or advisable for the Grantor and/or the Trustee to undertake or refrain from
undertaking any actions (including, but not limited to, making or refraining
from making any elections or filings) in order to ensure that the Grantor is at
all times treated as the owner of the Trust for federal income tax purposes, the
Grantor and/or the Trustee will undertake or refrain from undertaking (as the
case may be) such actions. The Grantor hereby irrevocably authorizes the Trustee
to be its attorney-in-fact for the purpose of performing any act which the
Trustee, in its sole discretion, deems necessary or advisable in order to
accomplish the purposes and the intent of this Section 3. The Trustee shall be
fully protected in acting or refraining from acting in accordance with the
provisions of this Section 3.
4. Irrevocability of Trust. The Trust shall be irrevocable and may not be
altered or amended in any substantive respect, or revoked or terminated by the
Grantor in whole or in part, without the express written consent of a majority
of the Beneficiaries of the Trust; provided, however, that the Trust may be
amended, as may be necessary either (i) to obtain a favorable ruling from the
Internal Revenue Service with respect to the tax consequences of the
establishment and settlement of the Trust, or (ii) to make nonsubstantive
changes, which have no effect upon the amount of any Beneficiary's benefits, the
time of receipt of benefits, the identity of any recipient of benefits, or the
reversion of any assets to the Grantor prior to the Trustee's satisfaction of
all the Trustee's obligations hereunder; provided, further, that in the event of
a "Change of Control" as defined in Section 12.4 of the Retirement Income Plan
of General Xxxxx, Inc. (hereinafter referred to as a "Change in Control"), the
Trust may not be altered or amended in any substantive respect, or revoked or
terminated by the Grantor's successor unless a majority of the Beneficiaries,
determined as of the day before such Change in Control, agree in writing to such
an alteration, amendment, revocation or termination.
5. Investment of Trust Assets.
(a) Subject to the provisions of paragraph (b) below, until the
Trustee has distributed all of the assets of the Trust in accordance with the
terms hereof, the Trustee shall invest and reinvest such assets (without regard
to any state law limiting the investment powers of fiduciaries) in such
securities and other property as the Trustee deems advisable, considering the
probable income (including capital appreciation potential) from any such
investment, the probable safety of the assets of the Trust and, where
appropriate, the rate of return at which the assets would have been invested on
behalf of each Beneficiary under any applicable qualified defined contribution
plan maintained by the Grantor. Within the limitations of the foregoing, the
Trustee is specifically authorized to acquire, for cash or on credit, every kind
of property, real, personal or mixed, and to make every kind of investment,
specifically including, but not limited to, corporate and governmental
obligations of every kind, preferred or common stocks, securities of any
regulated investment company or trust, interests in common trust funds now or
hereafter established by a corporate trustee, and property in which the Trustee
owns an undivided interest in any other trust capacity. The Trustee is expressly
authorized and empowered to purchase such insurance in its own name (and with
itself as the beneficiary) as it shall determine to be necessary or advisable to
advance best the purposes of the Trust and the interests of the Beneficiaries.
(b) The Trustee shall invest and reinvest the assets of the Trust in
accordance with such investment objectives, guidelines, restrictions or
directions as the Grantor may furnish to the Trustee at the time of the
execution of the Trust or at any later date; provided, however, that if there is
a Change in Control the Trust's investment objectives, guidelines, restrictions
or directions may not be changed by the Grantor's successor unless a majority of
the Beneficiaries, determined as of the day before such Change in Control,
agree, in writing, to such a change.
6. Distribution of Trust Assets.
(a) Subject to the provisions of paragraph (b) below, at such time as
a Beneficiary is entitled to a payment under any of the Plans, he shall be
entitled to receive from the Trust (i) an amount in cash equal to the amount to
which he is entitled under the Plan or Plans at such time, less (ii) any
payments previously made to him by the Grantor with respect to such amount
pursuant to the terms of the Plans. The commencement of payments from the Trust
shall be conditioned on the Trustee's prior receipt of a written instrument from
the Beneficiary in a form satisfactory to the Trustee containing representations
as to (A) the amount to which the Beneficiary is entitled under the Plans, (B)
the fact that he has requested the payment of such amount from the Grantor
pursuant to the terms of the Plans, (C) the amount, if any, he has received from
the Grantor under the Plans with respect to such amount, and (D) the amount to
be paid him by the Trust (i.e., the difference between (A) and (C) above). All
payments to a Beneficiary from the Trust shall be made in accordance with the
provisions of the applicable Plan. The Trustee shall be fully protected in
making any payment in accordance with the provisions of this paragraph.
(b) The Trustee shall make or commence payment to the Beneficiary in
accordance with his representations not later than 30 business days after its
receipt thereof; provided, however, that before the Trustee makes or commences
any such payment and not later than 7 business days after its receipt of the
Beneficiary's representations, the Trustee shall request in writing the
Grantor's agreement that the Beneficiary's representations are accurate with
respect to the amount, fact, and time of payment to him. The Trustee shall
enclose with such request a copy of the Beneficiary's representations and
written advice to the Grantor that it must respond to the Trustee's request on
or before the 20th business day (which date shall be set forth in such written
advice) after the Beneficiary furnished such representations to the Trustee. If
the Grantor, in a writing delivered to the Trustee, agrees with the
Beneficiary's representations in all respects, or if the Grantor does not
respond to the Trustee's request by the 20th day deadline, the Trustee shall
make payment in accordance with the Beneficiary's representations. If the
Grantor advises the Trustee in writing on or before the 20th day deadline that
it does not agree with any or all of the Beneficiary's representations, the
Trustee immediately shall take whatever steps it in its sole discretion, deems
appropriate, including, but not limited to, a review of any notice furnished by
the Grantor pursuant to paragraph (e) hereof, to attempt to resolve the
difference(s) between the Grantor and the Beneficiary. If, however, the Trustee
is unable to resolve such difference(s) to its satisfaction within 60 business
days after its receipt of the Beneficiary's representations, the Trustee shall
make payment at such time and in such form and manner as is allowed under the
Plans as of the date first stated above and as the Trustee, in its sole
discretion, selects. The Trustee shall be fully protected in making or
refraining from making any payment in accordance with the provisions of this
paragraph.
(c) Notwithstanding any other provision of the Trust Agreement to the
contrary, the Trustee shall make payments hereunder before such payments are
otherwise due if it determines, based on a change in the tax or revenue laws of
the United States of America, a published ruling or similar announcement issued
by the Internal Revenue Service, a regulation issued by the Secretary of the
Treasury or his delegate, or a decision by a court of competent jurisdiction
involving a Beneficiary, or a closing agreement made under Code Section 7121
that is approved by the Internal Revenue Service and involves a Beneficiary,
that a Beneficiary has recognized or will recognize income for federal income
tax purposes with respect to amounts that are or will be payable to him under
the Plans before they are paid to him.
(d) Unless (contemporaneously with his submission of the written
instrument referred to in paragraph (a) hereof) a Beneficiary furnishes
documentation in form and substance satisfactory to the Trustee that no
withholding is required with respect to a payment to be made to him from the
Trust, the Trustee may deduct from any such payment any federal, state or local
taxes required by law to be withheld by the Trustee.
(e) The Trustee shall provide the Grantor with written confirmation
of the fact and time of any commencement of payments hereunder within 10
business days after any payments commence to a beneficiary. The Grantor shall
notify the Trustee in the same manner of any payments it commences to make to a
Beneficiary pursuant to the Plans.
(f) The Trustee shall be fully protected in making or refraining from
making any payment or any calculations in accordance with the provisions of this
Section 6.
7. Termination of the Trust and Reversion of Trust Assets. The Trust shall
terminate upon the first to occur of (i) the payment by the Grantor of all
amounts due the Beneficiaries under each of the Plans and the receipt by the
Trustee of a valid release to that effect from each of the Beneficiaries with
respect to payments made to him, or (ii) the twenty-first anniversary of the
death of the last survivor of the Beneficiaries who are in being on the date of
the execution of this Trust Agreement. Upon termination of the Trust, any and
all assets remaining in the Trust, after the payment to the Beneficiaries of all
amounts to which they are entitled and after payment of the expenses and
compensation in Sections 10 and 15(i) of this Trust Agreement, shall revert to
the Grantor and the Trustee shall promptly take such action as shall be
necessary to transfer any such assets to the Grantor. Notwithstanding the above,
the Grantor shall be obligated to take whatever steps are necessary to ensure
that the Trust is not terminated for a period of five (5) years following a
Change in Control as of the date of the execution of this Trust Agreement, such
steps to include, but not being limited to, the transfer to the Trustee of cash
or other assets pursuant to the provisions of Section 8(a) hereof.
8. Powers of the Trustee. To carry out the purposes of the Trust and
subject to any limitations herein expressed, the Trustee is vested with the
following powers until final distribution, in addition to any now or hereafter
conferred by law affecting the trust or estate created hereunder. In exercising
such powers, the Trustee shall act in a manner reasonable and equitable in view
of the interests of the Beneficiaries and in a manner in which persons of
ordinary prudence, diligence, discretion and judgment would act in the
management of their own affairs
(a) Receive and Retain Property. To receive and retain any property
received at the inception of the Trust or at any other time, whether
or not such property is unproductive of income or is property in which
the Trustee is personally interested or in which the Trustee owns an
undivided interest in any other trust capacity.
(b) Dispose of, Develop, and Abandon Assets. To dispose of an asset, for
cash or on credit, at public or private sale and, in connection with
any sale or disposition, to give such warranties and indemnifications
as the Trustee shall determine; to manage, develop, improve, exchange,
partition, change the character of or abandon a Trust asset or any
interest therein.
(c) Borrow and Encumber. To borrow money for any Trust purpose upon such
terms and conditions as may be determined by the Trustee; to obligate
the Trust or any part thereof by mortgage, deed of trust, pledge or
otherwise, for a term within or extending beyond the term of the
Trust.
(d) Lease. To enter for any purpose into a lease as lessor or lessee, with
or without an option to purchase or renew, for a term.
(e) Grant or Acquire Options. To grant or acquire options and rights of
first refusal involving the sale or purchase of any Trust assets,
including the power to write covered call options listed on any
securities exchange.
(f) Powers Respecting Securities. To have all the rights, powers,
privileges and responsibilities of an owner of securities, including,
without limiting the foregoing, the power to vote, to give general or
limited proxies, to pay calls, assessments, and other sums; to assent
to, or to oppose, corporate sales or other acts; to participate in, or
to oppose, any voting trusts, pooling agreements, foreclosures,
reorganizations, consolidations, mergers and liquidations, and, in
connection therewith, to give warranties and indemnifications and to
deposit securities with and transfer title to any protective or other
committee; to exchange, exercise or sell stock subscription or
conversion rights; and, regardless of any limitations elsewhere in
this instrument relative to investments by the Trustee, to accept and
retain as an investment hereunder any securities received through the
exercise of any of the foregoing powers.
(g) Use of Nominee. To hold securities or other property in the name of
the Trustee, in the name of a nominee of the Trustee, or in the name
of a custodian (or its nominee) selected by the Trustee, with or
without disclosure of the Trust, the Trustee being responsible for the
acts of such custodian or nominee affecting such property.
(h) Advance Money. To advance money for the protection of the Trust, and
for all expenses, losses and liabilities sustained or incurred in the
administration of the Trust or because of the holding or ownership of
any Trust assets, for which advances, with interest, the Trustee has
a lien on the Trust assets as against the Beneficiaries.
(i) Pay, Contest or Settle Claims. To pay, contest or settle any claim by
or against the Trust by compromise, arbitration or otherwise; to
release, in whole or in part, any claim belonging to the Trust to the
extent that the claim is uncollectible. Notwithstanding the foregoing,
the Trustee may only pay or settle a claim asserted against the Trust
by the Grantor if it is compelled to do so by a final order of a court
of competent jurisdiction.
(j) Litigate. To prosecute or defend actions, claims or proceedings for
the protection of Trust assets and of the Trustee in the performance
of its duties.
(k) Employ Advisers and Agents. To employ persons, corporations or
associations, including attorneys, auditors, investment advisers or
agents, even if they are associated with the Trustee, to advise or
assist the Trustee in the performance of its administrative duties; to
act without independent investigation upon their recommendations.
(l) Use Custodian. If no bank or trust company is acting as Trustee
hereunder, the Trustee shall appoint a bank or trust company to act as
custodian (the "Custodian") for securities and any other Trust assets.
Any such appointment shall terminate when a bank or trust company
begins to serve as Trustee hereunder. The Custodian shall keep the
deposited property, collect and receive the income and principal, and
hold, invest, disburse or otherwise dispose of the property or its
proceeds (specifically including selling and purchasing securities,
and delivering securities sold and receiving securities purchased)
upon the order of the Trustee.
(m) Execute Documents. To execute and deliver all instruments which will
accomplish or facilitate the exercise of the powers vested in the
Trustee.
(n) Grant of Powers Limited. The Trustee is expressly prohibited from
exercising any powers vested in it primarily for the benefit of the
Grantor rather than for the benefit of the Beneficiaries. The Trustee
shall not have the power to purchase, exchange, or otherwise deal with
or dispose of the assets of the Trust for less than adequate and full
consideration in money or money's worth.
(o) Deposit Assets. To deposit Trust assets in commercial, savings or
savings and loan accounts (including such accounts in a corporate
Trustee's banking department) and to keep such portion of the Trust
assets in cash or cash balances as the Trustee may, from time to time,
deem to be in the best interests of the Trust, without liability for
interest thereon.
9. Resignation of Trustee and Appointment of Successor Trustee. Each
Trustee shall have the right to resign upon 30 days' written notice to the
Grantor, during which time the Grantor shall appoint a "Qualified Successor
Trustee." If no Qualified Successor Trustee accepts such appointment, the
resigning Trustee shall petition a court of competent jurisdiction for the
appointment of a "Qualified Successor Trustee." For this purpose, a "Qualified
Successor Trustee" may be an individual or a corporation but may not be the
Grantor, any person who would be a "related or subordinate party" to the Grantor
within the meaning of Section 672(c) of the Code or a corporation that would be
a member of an "affiliated group" of corporations including the Grantor within
the meaning of Section 1504(a) of the Code if the words "80 percent" wherever
they appear in that section were replaced by the words "50 percent." Upon the
written acceptance by the Qualified Successor Trustee of the trust and upon
approval of the resigning Trustee's final account by those entitled thereto, the
resigning Trustee shall be discharged.
10. Trustee Compensation. The Trustee shall be entitled to receive as
compensation for its services hereunder the compensation (a) as negotiated and
agreed to by the Grantor and the Trustee, or (b) if not negotiated or if the
parties are unable to reach agreement, as allowed a trustee under the laws of
the State of Minnesota in effect at the time such compensation is payable. Such
compensation shall be paid by the Grantor; provided, however, that to the extent
such compensation is not paid by the Grantor, subject to the provisions of
Section 15(i) hereof, it shall be charged against and paid from the Trust and
the Grantor shall reimburse the Trust for any such payment made from the Trust
within 30 days of its receipt from the Trustee of written notice of such
payment.
11. Trustee's Consent to Act and Indemnification of the Trustee. The
Trustee hereby grants and consents to act as Trustee hereunder. The Grantor
agrees to indemnify the Trustee and hold it harmless from and against all
claims, liabilities, legal fees and expenses that may be asserted against it,
otherwise than on account of the Trustee's own negligence or willful misconduct
(as found by a final judgment of a court of competent jurisdiction) by reason of
the Trustee's taking or refraining from taking any action in connection with the
Trust, whether or not the Trustee is a party to a legal proceeding or otherwise.
12. Prohibition Against Assignment. No Beneficiary shall have any preferred
claim on, or any beneficial ownership interest in, any assets of the Trust
before such assets are paid to the Beneficiary as provided in Section 6, and all
rights created under the Trust and the Plans shall be unsecured contractual
rights of the Beneficiary against the Grantor. No part of, or claim against, the
assets of the Trust may be assigned, anticipated, alienated, encumbered,
garnished, attached or in any other manner disposed of by any of the
Beneficiaries, and no such part or claim shall be subject to any legal process
or claims of creditors of any of the Beneficiaries.
13. Annual Accounting. The Trustee shall keep accurate and detailed
accounts of all investments, receipts and disbursements and other transactions
hereunder, and, within ninety days following the close of each calendar year,
and within ninety days after the Trustee's resignation or termination of the
Trust as provided herein, the Trustee shall render a written account of its
administration of the Trust to the Grantor by submitting a record of receipts,
investments, disbursements, distributions, gains, losses, assets on hand at the
end of the accounting period and other pertinent information, including a
description of all securities and investments purchased and sold during such
calendar year. Written approval of an account shall, as to all matters shown in
the account, be binding upon the Grantor and shall forever release and discharge
the Trustee from any liability or accountability. The Grantor will be deemed to
have given his written approval if he does not object in writing to the Trustee
within one hundred and twenty days after the date of receipt of such account
from the Trustee. The Trustee shall be entitled at any time to institute an
action in a court of competent jurisdiction for a judicial settlement of its
account.
14. Notices. Any notice or instructions required under any of the
provisions of this Trust Agreement shall be deemed effectively given only if
such notice is in writing and is delivered personally or by certified or
registered mail, return receipt requested and postage prepaid, addressed to the
addresses as set forth below of the parties hereto. The address of the parties
are as follows:
(i) The Grantor:
General Xxxxx, Inc.
Post Office Box 1113
Number Xxx Xxxxxxx Xxxxx Xxxxxxxxx
Xxxxxxxxxxx, XX 00000
Attention: Treasurer
(ii) The Trustee:
Norwest Bank Minnesota, N.A.
0xx xxx Xxxxxxxxx Xxxxxx
Xxxxxxxxxxx, XX 00000-0000
Attention: Administrative Officer
The Grantor or Trustee may at any time change the address to which notices are
to be sent to it by giving written notice thereof in the manner provided above.
15. Miscellaneous Provisions.
(a) This Trust Agreement shall be governed by and construed in
accordance with the laws of the State of Minnesota applicable to contracts made
and to be performed therein and the Trustee shall not be required to account in
any court other than one of the courts of such state.
(b) All section headings herein have been inserted for convenience of
reference only and shall in no way modify, restrict or affect the meaning or
interpretation of any of the terms or provisions of this Trust Agreement.
(c) This Trust Agreement is intended as a complete and exclusive
statement of the agreement of the parties hereto, supersedes all previous
agreements or understandings among them and may not be modified or terminated
orally.
(d) The term "Trustee" shall include any successor Trustee.
(e) If a Trustee or Custodian hereunder is a bank or trust company,
any corporation resulting from any merger, consolidation or conversion to which
such bank or trust company may be a party, or any corporation otherwise
succeeding generally to all or substantially all of the assets or business of
such bank or trust company, shall be the successor to it as Trustee or custodian
hereunder, as the case may be without the execution of any instrument or any
further action on the part of any party hereto.
(f) If any provision of this Trust Agreement shall be invalid and
unenforceable, the remaining provisions hereof shall subsist and be carried into
effect.
(g) The Plans are by this reference expressly incorporated herein and
made a part hereof with the same force and effect as if fully set forth at
length. As of the date first stated above, the terms of the Plans are as set
forth in Exhibit A attached hereto.
(h) The assets of the Trust shall be subject only to the claims of
the Grantor's general creditors in the event of the Grantor's bankruptcy or
insolvency. The Grantor shall be considered "bankrupt" or "insolvent" if the
Grantor is (A) unable to pay its debts when due or (B) engaged as a debtor in a
proceeding under the Bankruptcy Code, 11 U.S.C. Section 101 et seq. The Board of
Directors and the chief executive officer of the Grantor must notify the Trustee
of the Grantor's bankruptcy or insolvency within three (3) days following the
occurrence of such event. Upon receipt of such a notice, or, upon receipt of a
written allegation from a person or entity claiming to be a creditor of the
Grantor that the Grantor is bankrupt or insolvent, the Trustee shall discontinue
payments to Beneficiaries. The Trustee shall, as soon as practicable after
receipt of such notice or written allegation, determine whether the Grantor is
bankrupt or insolvent. If the Trustee determines, based on such notice, written
allegation, or such other information as it deems appropriate, that the Grantor
is bankrupt or insolvent, the Trustee shall hold the assets of the Trust for the
benefit of the Grantor's general creditors, and deliver any undistributed assets
to satisfy the claims of such creditors as a court of competent jurisdiction may
direct. The Trustee shall resume payments to Beneficiaries only after it has
determined that the Grantor is not bankrupt or insolvent, is no longer bankrupt
or insolvent (if the Trustee determined that the Grantor was bankrupt or
insolvent), pursuant to an order of a court of competent jurisdiction. Unless
the Trustee has actual knowledge of the Grantor's bankruptcy or insolvency, the
Trustee shall have no duty to inquire whether the Grantor is bankrupt or
insolvent. The Trustee may in all events rely on such evidence concerning the
Grantor's solvency as may be furnished to the Trustee which will give the
Trustee a reasonable basis for making a determination concerning the Grantor's
solvency.
If the Trustee discontinues payment of benefits from the Trust
pursuant to this Section 15(h) and subsequently resumes such payments, the first
payment following such discontinuance shall include the aggregate amount of all
payments which would have been made to each Beneficiary (together with interest)
during the period of such discontinuance, less the aggregate amount of payments
made to the Beneficiary by the Grantor in lieu of the payments provided for
hereunder during any such period of discontinuance.
(i) Any and all taxes, expenses (including, but not limited to, the
Trustee's compensation) and costs of litigation relating to or concerning the
adoption, administration and termination of the Trust shall be borne and
promptly paid by the Grantor; provided, however, that, to the extent such taxes,
expenses and costs relating to the Trust are due and owing and (A) are not paid
by the Grantor, and (B) do not in the aggregate exceed $1,000, they shall be
charged against and paid from the Trust, and the Grantor shall reimburse the
Trust for any such payment made from the Trust within 30 days of its receipt
from the Trustee of written notice of such payment.
(j) Any reference hereunder to a Beneficiary shall expressly be
deemed to include, where relevant, the beneficiaries of a Beneficiary duly
appointed under the terms of the Plans. A Beneficiary shall cease to have such
status once any and all amounts due such Beneficiary under the Plan have been
satisfied.
(k) Any reference hereunder to the Grantor shall expressly be deemed
to include the Grantor's successor and assigns.
(l) Whenever used herein, and to the extent appropriate, the
masculine, feminine or neuter gender shall include the other two genders, the
singular shall include the plural and the plural shall include the singular.
IN WITNESS WHEREOF, the parties hereto have executed this amended and
restated TRUST AGREEMENT as of this 26th day of September, 1988.
GRANTOR:
GENERAL XXXXX, INC.
Attest:
/s/ Xxx X. Xxxxxxxxxxx By: /s/ X. X. Xxxxxxxxx
Name: Xxx X. Xxxxxxxxxxx Name: X. X. Xxxxxxxxx
Title: Assistant Secretary Title: Senior Vice President
TRUSTEE:
NORWEST BANK MINNESOTA, N.A.
Attest:
/s/ Xxxx X. Xxxxxx By: /s/ Xxxx Xxxxxx
Name: Xxxx X. Xxxxxx Name: Xxxx Xxxxxx
Title: Vice President Title: Asst. Vice President
EXHIBIT A
A. Deferred Compensation Plan, Amended and Restated as of January 1, 1986.
B. Executive Incentive and Estate Building Program, Amended and Restated as of
June 1, 1986.
C. Supplemental Retirement Plan of General Xxxxx,Inc., Amended and Restated
effective as of January 1, 1986.
D. Supplemental Savings Plan of General Xxxxx, Inc., Amended and Restated
effective as of January 1, 1986.
