Kraft 2010 Annual Report Download - page 186

xthe Participant is determined to be disabled in accordance with a disability insurance program, provided that the definition of disability under
such disability insurance program complies with the requirements of one of the three preceding definitions above.
30. Distributions to "Key Employees" — Investment. In order to comply with Internal Revenue Code Section 409A, distributions to "key employees"
(see subsection 9.3 of the Plan Document for definition) of publicly traded companies made due to employment termination cannot be made within 6
months of the employment termination date. If distribution to a key employee must be delayed to comply with this 6-month rule, indicate below how
Account balances of such a Participant will be invested during the period of delay [select one]:
¨Valued as of most recent Valuation Date and held at the Employer without allocation of additional gains or losses after such Valuation Date until
payment can be made.
xRemain invested as if termination date had not occurred, then valued as of most recent Valuation Date and distributed.
31. QDRO Distributions. The Employer may elect whether distributions from a Participant's Account shall be permitted upon receipt by the Plan
Administrator of a Qualified Domestic Relations Order relating to a marital dissolution or separation that provides for payment of all or a portion of a
Participant's Accounts to an alternate payee (spouse, former spouse, children, etc.). [Indicate below whether QDRO distributions will be permitted]:
¨No, QDRO Distributions will not be permitted.
xYes, QDRO Distributions will be permitted.
32. Additional Survivor Death Benefit from Life Insurance. In the event that life insurance is utilized as a funding vehicle for the Plan, the Employer
may wish to provide additional Survivor Benefit from the following options: [select one]
xNo additional Survivor Benefit offered, but rather Participant's vested Account balance.
¨Face value of life insurance policy of Participant, if any.
¨Greater of (a) face value of life insurance policy of Participant, if any, or (b) Participant's vested Account balance.
¨Other: [enter amount or formula]
33. Payment of Plan Expenses. Plan expenses may be paid as follows: [select one]
xDirectly by the Employer.
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