Capital Accumulation Plan Sample Contracts

MORGAN STANLEY DIRECTORS' EQUITY CAPITAL ACCUMULATION PLAN (As Amended and Restated March 30, 2017) (May 22nd, 2017)
MEDTRONIC PLC CAPITAL ACCUMULATION PLAN DEFERRAL PROGRAM (As Restated Generally Effective January 1, 2017) (December 5th, 2016)

This restatement applies, generally, to amounts deferred under the Plan on or after the Restatement Date, and to the payment of all amounts deferred under the Plan (whether such amounts were deferred before, on, or after the Restatement Date that have not yet been distributed as of the Restatement Date. Except as set forth in Article 6, no amount deferred under the Plan is intended to be "grandfathered" under Section 409A.

MORGAN STANLEY DIRECTORS EQUITY CAPITAL ACCUMULATION PLAN (As Amended Through August 1, 2016) (August 3rd, 2016)
Capital Accumulation Plan (June 29th, 2016)
Amended and Restated Corporate and Subsidiary Capital Accumulation Plan (March 4th, 2016)
LOCKHEED MARTIN CORPORATION NONQUALIFIED CAPITAL ACCUMULATION PLAN (Amended and Restated Generally Effective as of December 18, 2015) (February 24th, 2016)

The purposes of the Lockheed Martin Corporation Nonqualified Capital Accumulation Plan (the NCAP or the Plan) are (i) to provide contributions for certain key management employees of Lockheed Martin Corporation and its subsidiaries (the Company) in circumstances where the Company cannot make contributions on behalf of employees under the Lockheed Martin Corporation Capital Accumulation Plan (the Qualified CAP) or, effective January 1, 2016, the Lockheed Martin Corporation Salaried Savings Plan (Qualified SSP) because of the limitations of Code section 401(a)(17) or 415(c)(1)(A); and (ii) to provide a company contribution based on amounts awarded prior to 2016 under Lockheed Martin Corporation Management Incentive Compensation Plan (MICP). This Plan is also intended to comply with the requirements of Code section 409A.

And Capital Accumulation Plan (November 3rd, 2015)

The CNA SUPPLEMENTAL EXECUTIVE SAVINGS AND CAPITAL ACCUMULATION PLAN, as restated by CNA Financial Corporation effective as of January 1, 2014 and as amended by that certain First Amendment to the CNA Supplemental Executive Savings and Capital Accumulation Plan, dated as of May 28, 2015 (collectively, the "Plan"), is hereby further amended as follows:

And Capital Accumulation Plan (August 4th, 2015)
FREEPORT-McMoRan COPPER & GOLD INC. 1996 SUPPLEMENTAL EXECUTIVE CAPITAL ACCUMULATION PLAN AMENDMENT THREE (February 27th, 2015)

WHEREAS, Freeport-McMoRan Copper & Gold Inc. (the "Company") adopted the Freeport-McMoRan Copper & Gold Inc. Supplemental Executive Capital Accumulation Plan (the "Plan") effective January 1, 1996 for the benefit of its eligible employees;

FREEPORT-MCMORAN INC. 2005 SUPPLEMENTAL EXECUTIVE CAPITAL ACCUMULATION PLAN (As Amended and Restated Effective January 1, 2015) (February 27th, 2015)

Freeport-McMoRan Inc. (the "Company") adopted the Freeport-McMoRan Inc. Supplemental Executive Capital Accumulation Plan (the "Plan") for the benefit of selected employees effective of January 1, 1996. In response to the enactment of Section 409A of the Internal Revenue Code of 1986, as amended, effective as of January 1, 2005, the Company in operation separated all Plan contributions made and benefits earned and vested as of December 31, 2004, along with all earnings attributable thereto ("Grandfathered Benefits") from all Plan contributions earned or vested after December 31, 2004 with all earnings attributable thereto ("409A Benefits").

MEDTRONIC PLC CAPITAL ACCUMULATION PLAN DEFERRAL PROGRAM (As Restated Generally Effective January 26, 2015) (January 27th, 2015)

This restatement applies, generally, to amounts deferred under the Plan on or after the Restatement Date, and to the payment of all amounts deferred under the Plan (whether such amounts were deferred before, on, or after the Restatement Date that have not yet been distributed as of the Restatement Date. Except as set forth in Article 6, no amount deferred under the Plan is intended to be grandfathered under Section 409A.

MEDTRONIC PLC CAPITAL ACCUMULATION PLAN DEFERRAL PROGRAM (As Restated Generally Effective January 26, 2015) (January 27th, 2015)

This restatement applies, generally, to amounts deferred under the Plan on or after the Restatement Date, and to the payment of all amounts deferred under the Plan (whether such amounts were deferred before, on, or after the Restatement Date that have not yet been distributed as of the Restatement Date. Except as set forth in Article 6, no amount deferred under the Plan is intended to be grandfathered under Section 409A.

MEDTRONIC PLC CAPITAL ACCUMULATION PLAN DEFERRAL PROGRAM (As Restated Generally Effective January 26, 2015) (January 27th, 2015)

This restatement applies, generally, to amounts deferred under the Plan on or after the Restatement Date, and to the payment of all amounts deferred under the Plan (whether such amounts were deferred before, on, or after the Restatement Date that have not yet been distributed as of the Restatement Date. Except as set forth in Article 6, no amount deferred under the Plan is intended to be grandfathered under Section 409A.

KORN/FERRY INTERNATIONAL EXECUTIVE CAPITAL ACCUMULATION PLAN (As Amended and Restated August 13, 2014) (December 10th, 2014)
The Interpublic Capital Accumulation Plan Participation Agreement (July 24th, 2014)

WHEREAS, _______________________________ (the "Participant") is a key executive of The Interpublic Group of Companies, Inc. ("Interpublic") and its subsidiaries, and has been approved by Interpublic's Management Human Resources Committee to participate in The Interpublic Capital Accumulation Plan ("CAP");

LOCKHEED MARTIN CORPORATION NONQUALIFIED CAPITAL ACCUMULATION PLAN 2014 Amendment No. 1 (July 23rd, 2014)

Lockheed Martin Corporation (the Corporation) wishes to amend the Lockheed Martin Corporation Nonqualified Capital Accumulation Plan (the NCAP or the Plan) in coordination with certain changes being made to certain qualified and non-qualified defined benefit pensions plans maintained by the Corporation. Accordingly, pursuant to a Resolution of the Board of Directors of the Corporation dated June 26, 2014 and the authority granted therein, the NCAP is amended as follows, effective as set forth herein.

This Document Constitutes Part of a Prospectus Covering Securities That Have Been Registered Under the Securities Act of 1933. LOCKHEED MARTIN CORPORATION NONQUALIFIED CAPITAL ACCUMULATION PLAN (Amended and Restated Generally Effective as of December 14, 2012) ARTICLE I PURPOSES OF THE PLAN (February 28th, 2013)

The purposes of the Lockheed Martin Corporation Nonqualified Capital Accumulation Plan (the NCAP or the Plan) are (i) to provide contributions for certain key management employees of Lockheed Martin Corporation and its subsidiaries (the Company) in circumstances where the Company cannot make contributions on behalf of employees under the Lockheed Martin Salaried Corporation Capital Accumulation Plan (the Qualified CAP) because of the limitations of Code section 401(a)(17) or 415(c)(1)(A); and (ii) to provide a company contribution based on amounts awarded under Lockheed Martin Corporation Management Incentive Compensation Plan (MICP). This Plan is also intended to comply with the requirements of Code section 409A.

MORGAN STANLEY DIRECTORS' EQUITY CAPITAL ACCUMULATION PLAN (As Amended Through March 22, 2012) (May 16th, 2012)
Amended and Restated Corporate and Subsidiary Capital Accumulation Plan (August 8th, 2011)

Notwithstanding the foregoing, the Company shall not allow any Participant discretion with respect to whether a payment will be accelerated and shall not permit any election, direct or indirect, by a Participant as to whether the Company's discretion under this Section 7.5 will be exercised.

Avatar Holdings Inc. Amended and Restated 1997 Incentive and Capital Accumulation Plan (2011 Restatement) (June 7th, 2011)
LOCKHEED MARTIN CORPORATION NONQUALIFIED CAPITAL ACCUMULATION PLAN (Amended and Restated Generally Effective as of December 31, 2010) ARTICLE I PURPOSES OF THE PLAN (February 25th, 2011)

The purposes of the Lockheed Martin Corporation Nonqualified Capital Accumulation Plan (the NCAP or the Plan) are (i) to provide contributions for certain key management employees of Lockheed Martin Corporation and its subsidiaries (the Company) in circumstances where the Company cannot make contributions on behalf of employees under the Lockheed Martin Salaried Corporation Capital Accumulation Plan (the Qualified CAP) because of the limitations of Code section 401(a)(17) or 415(c)(1)(A); and (ii) to provide a company contribution based on amounts awarded under Lockheed Martin Corporation Management Incentive Compensation Plan (MICP). This Plan is also intended to comply with the requirements of Code section 409A.

First Amendment to the Chiquita Brands International, Inc. Capital Accumulation Plan (November 3rd, 2010)

WHEREAS, Chiquita Brands International, Inc. (the Company) established and maintains the Plan, as amended and restated effective as of January 1, 2005;

RESOLUTION FOR ADOPTION BY THE SENIOR VICE PRESIDENT, CHIEF TALENT OFFICER OF MEDTRONIC, INC. Amending the Medtronic, Inc. Capital Accumulation Plan Deferral Program and Supplemental Executive Retirement Plan (June 29th, 2010)

WHEREAS, Medtronic, Inc. (the Company) sponsors the Medtronic, Inc. Capital Accumulation Plan Deferral Program (the CAP) and the Medtronic, Inc. Supplemental Executive Retirement Plan (the SERP), together referred to herein as the Plans; and

McMoRan Exploration Company – Mcmoran Exploration Co. 2005 Supplemental Executive Capital Accumulation Plan Amendment One (May 10th, 2010)
MORGAN STANLEY DIRECTORS EQUITY CAPITAL ACCUMULATION PLAN (As Amended Through November 16, 2009) (February 26th, 2010)
Aviva – DECLARATION OF TRUST Aviva Capital Accumulation Plan (October 7th, 2009)
Aviva – DECLARATION OF TRUST Aviva Capital Accumulation Plan (October 7th, 2009)
MORGAN STANLEY DIRECTORS EQUITY CAPITAL ACCUMULATION PLAN (As Amended Through June 18, 2009) (August 7th, 2009)
Maxxam – Amendment No. 2 to Maxxam Inc. Revised Capital Accumulation Plan of 1988 (March 31st, 2009)

WHEREAS, MAXXAM Inc. (the "Company") sponsors the MAXXAM Inc. Revised Capital Accumulation Plan of 1988 (As Amended and Restated December 2007) (the "Plan"), which is subject to section 409A of the Internal Revenue Code of 1986, as amended (together with applicable Treasury regulations and other guidance of general application thereunder, including Notices 2005-1 and 2007-86, "409A"); and

McMoRan Exploration Company – McMoRan EXPLORATION CO. 2005 SUPPLEMENTAL EXECUTIVE CAPITAL ACCUMULATION PLAN (As Amended and Restated Effective January 1, 2009) (February 27th, 2009)

WHEREAS, McMoRan Exploration Co. (the "Company"), established and maintains the McMoRan Exploration Co. 2005 Supplemental Executive Capital Accumulation Plan, effective as of January 1, 2008 (the "MMR-SECAP or Plan"), in response to the enactment of Section 409A of the Internal Revenue Code of 1986, as amended (the "Code"), to provide deferred compensation benefits earned or vested after December 31, 2004, with all earnings attributable thereto, for the benefit of the eligible employees of the Company and any Participating Employer; and

NEW YORK STOCK EXCHANGE, INC. CAPITAL ACCUMULATION PLAN Amended and Restated Effective as of January 1, 2005 (Reflecting Amendments Adopted Through December 31, 2008) (February 27th, 2009)

The New York Stock Exchange, Inc. Capital Accumulation Plan (the Plan) was adopted, effective as of January 1, 1998, in order to provide supplemental retirement benefits to a select group of management and highly compensated employees of the New York Stock Exchange, Inc. The Plan was thereafter amended. The Plan is now amended and restated effective as of January 1, 2005 (the Restatement Date) to comply with Section 409A of the Internal Revenue Code of 1986, as amended (the Code). This document reflects amendments adopted through December 31, 2008.

McMoRan Exploration Company – McMoRan EXPLORATION CO. SUPPLEMENTAL EXECUTIVE CAPITAL ACCUMULATION PLAN AMENDMENT TWO (February 27th, 2009)
Amendment to the Travelers Group Capital Accumulation Plan, as Amended Through July 23, 1997 (February 27th, 2009)
Freeport-McMoran Copper & Gold Inc. Supplemental Executive Capital Accumulation Plan Amendment Two (February 26th, 2009)
LOCKHEED MARTIN CORPORATION NONQUALIFIED CAPITAL ACCUMULATION PLAN (Amended and Restated as of December 31, 2008 ) ARTICLE I PURPOSES OF THE PLAN (February 26th, 2009)

The purposes of the Lockheed Martin Corporation Nonqualified Capital Accumulation Plan (the NCAP or the Plan) are (i) to provide contributions for certain key management employees of Lockheed Martin Corporation and its subsidiaries (the Company) in circumstances where the Company cannot make contributions on behalf of employees under the Lockheed Martin Salaried Corporation Capital Accumulation Plan (the Qualified CAP) because of the limitations of Code section 401(a)(17) or 415(c)(1)(A); and (ii) to provide a company contribution based on amounts awarded under Lockheed Martin Corporation Management Incentive Compensation Plan (MICP). This Plan is also intended to comply with the requirements of Code section 409A.