{"id":40672,"date":"2015-09-17T11:25:58","date_gmt":"2015-09-17T16:25:58","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-legal\/contracts\/uncategorized\/supplemental-executive-retirement-plan-walmart.html"},"modified":"2015-09-17T11:25:58","modified_gmt":"2015-09-17T16:25:58","slug":"supplemental-executive-retirement-plan-walmart","status":"publish","type":"corporate_contracts","link":"https:\/\/corporate.findlaw.com\/contracts\/compensation\/supplemental-executive-retirement-plan-walmart.html","title":{"rendered":"Supplemental Executive Retirement Plan – Walmart"},"content":{"rendered":"

WAL-MART STORES, INC. <\/strong><\/p>\n

SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN <\/strong><\/p>\n

(January 1, 2009) <\/strong><\/p>\n

\n

TABLE OF CONTENTS <\/u><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n\n

PAGE<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE I – GENERAL<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n1<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

1.1<\/p>\n<\/td>\n

<\/td>\n\n

Purpose<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

1<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

1.2<\/p>\n<\/td>\n

<\/td>\n\n

Effective Date<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

1<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

1.3<\/p>\n<\/td>\n

<\/td>\n\n

Nature of Plan<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

1<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE II – DEFINITIONS<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n1<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

2.1<\/p>\n<\/td>\n

<\/td>\n\n

Definitions<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

1<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE III – PARTICIPATION<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n3<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

3.1<\/p>\n<\/td>\n

<\/td>\n\n

Eligibility<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

3<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

3.2<\/p>\n<\/td>\n

<\/td>\n\n

Participation<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

4<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE IV – PLAN ACCOUNTS AND CREDITS<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n4<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

4.1<\/p>\n<\/td>\n

<\/td>\n\n

Nature of Plan Accounts<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

4<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

4.2<\/p>\n<\/td>\n

<\/td>\n\n

Contribution and Forfeiture Credits<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

4<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

4.3<\/p>\n<\/td>\n

<\/td>\n\n

Income or Loss Adjustment on Plan Accounts<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

5<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE V – PAYMENT OF PLAN BENEFITS<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n5<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

5.1<\/p>\n<\/td>\n

<\/td>\n\n

Benefits in the Event of Retirement, Disability or Death<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

5<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

5.2<\/p>\n<\/td>\n

<\/td>\n\n

Benefits Due to Separation from Service<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

6<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

5.3<\/p>\n<\/td>\n

<\/td>\n\n

Beneficiary Designations<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

6<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

5.4<\/p>\n<\/td>\n

<\/td>\n\n

In-Service Withdrawals<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

7<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE VI – GROSS MISCONDUCT : REDUCTION IN PLAN BENEFITS<\/strong>\n<\/p>\n<\/td>\n

<\/td>\n<\/td>\n7<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

6.1<\/p>\n<\/td>\n

<\/td>\n\n

Impact of Gross Misconduct<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

7<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE VII – ADMINISTRATION<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n7<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

7.1<\/p>\n<\/td>\n

<\/td>\n\n

Administration<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

7<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

7.2<\/p>\n<\/td>\n

<\/td>\n\n

Allocation and Delegation of Duties<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

8<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE VIII – CLAIMS AND APPEAL PROCEDURES<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n8<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

8.1<\/p>\n<\/td>\n

<\/td>\n\n

General<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

8<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

8.2<\/p>\n<\/td>\n

<\/td>\n\n

Appeals Procedure<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

9<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
\n

ARTICLE IX – MISCELLANEOUS PROVISIONS<\/strong><\/p>\n<\/td>\n

<\/td>\n<\/td>\n10<\/strong><\/td>\n<\/td>\n<\/tr>\n
\n

9.1<\/p>\n<\/td>\n

<\/td>\n\n

Amendment, Suspension or Termination of Plan<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

10<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

9.2<\/p>\n<\/td>\n

<\/td>\n\n

Non-Alienability<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

10<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

9.3<\/p>\n<\/td>\n

<\/td>\n\n

No Employment Rights<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

10<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

9.4<\/p>\n<\/td>\n

<\/td>\n\n

Withholding and Employment Taxes<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

10<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

9.5<\/p>\n<\/td>\n

<\/td>\n\n

Income and Excise Taxes<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

11<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

9.6<\/p>\n<\/td>\n

<\/td>\n\n

Successors and Assigns<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

11<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

9.7<\/p>\n<\/td>\n

<\/td>\n\n

Governing Law<\/p>\n<\/td>\n

<\/td>\n<\/td>\n\n

11<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n

WAL-MART STORES, INC. <\/strong><\/p>\n

SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN <\/strong><\/p>\n

ARTICLE I <\/strong><\/p>\n

GENERAL <\/strong><\/p>\n\n\n\n
1.1<\/strong><\/td>\nPurpose. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The purpose of this Supplemental Executive Retirement Plan is to supplement
\nthe Wal-Mart Profit Sharing and 401(k) Plan and the Wal-Mart Puerto Rico Profit
\nSharing and 401(k) Plan. This Plan shall be interpreted and applied at all times
\nin accordance with Code Section 409A, and guidance issued thereunder.<\/p>\n\n\n\n
1.2<\/strong><\/td>\nEffective Date. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

This Plan was initially effective January 31, 1990. The Plan has been amended
\nfrom time to time, most recently effective January 1, 2008. The Plan is hereby
\nfurther amended and restated as of January 1, 2009.<\/p>\n\n\n\n
1.3<\/strong><\/td>\nNature of Plan. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The Plan is intended to be (and shall be administered as) an unfunded
\nemployee pension plan benefiting a select group of management or highly
\ncompensated employees under the provisions of ERISA. The Plan shall be
\n“unfunded” for tax purposes and for purposes of Title I of ERISA. Any and all
\npayments under the Plan shall be made solely from the general assets of
\nWal-Mart. A Participant153s interests under the Plan do not represent or create a
\nclaim against specific assets of Wal-Mart or any Affiliated Company. Nothing
\nherein shall be deemed to create a trust of any kind or create any fiduciary
\nrelationship between the Committee, Wal-Mart or any Affiliated Company and a
\nParticipant, a Participant153s Beneficiary or any other person. To the extent any
\nperson acquires a right to receive payments from Wal-Mart under this Plan, such
\nright is no greater than the right of any other unsecured general creditor of
\nWal-Mart.<\/p>\n

ARTICLE II <\/strong><\/p>\n

DEFINITIONS <\/strong><\/p>\n\n\n\n
2.1<\/strong><\/td>\nDefinitions. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Except as otherwise expressly provided below, capitalized terms used in the
\nPlan shall have the same meanings as set forth for such terms in the Profit
\nSharing and 401(k) Plan, and such Profit Sharing and 401(k) Plan definitions and
\noperative terms are incorporated herein by reference. Should there be any
\nconflict between the meanings of terms used in the Plan and the meaning of terms
\nused in the Profit Sharing and 401(k) Plan, the meaning as set forth in the Plan
\nshall prevail.<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

Account<\/strong><\/p>\n

means the bookkeeping account established by the Committee to reflect a
\nParticipant153s contribution and forfeiture credits pursuant to Section 4.2, if
\nany, and credited earnings thereon in accordance with Section 4.3.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

Beneficiary<\/strong><\/p>\n

means a person to whom all or a portion of a deceased Participant153s Account
\nis payable, as determined in Section 5.3.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(c)<\/p>\n<\/td>\n

Code<\/strong><\/p>\n

means the Internal Revenue Code of 1986, as amended.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(d)<\/p>\n<\/td>\n

Committee<\/strong><\/p>\n

means the Compensation, Nominating and Governance Committee of the Board of
\nDirectors of Wal-Mart, or any successor committee of the Board of Directors
\ngranted responsibility and authority for recommending associate compensation.\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(e)<\/p>\n<\/td>\n

Disability<\/strong><\/p>\n

means, as determined by the Committee, the Participant is unable to engage in
\nany substantial gainful activity by reason of any medically determinable
\nphysical or mental impairment which can be expected to result in death or can be
\nexpected to last for a continuous period of not less than twelve (12) months.\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(f)<\/p>\n<\/td>\n

Employer<\/strong><\/p>\n

means Wal-Mart and all persons with whom Wal-Mart would be considered a
\nsingle employer under Code Sections 414(b) and 414(c), except that in applying
\nCode Sections 1563(a)(1), (2) and (3) for purposes of determining a controlled
\ngroup of corporations under Code Section 414(b), the language “at least 50
\npercent” shall be used instead of “at least 80 percent” in each place it appears
\nin Code Sections 1563(a)(1), (2) and (3), and in applying Treas. Regs. Sec.
\n1.414(c)-2 for purposes of determining a controlled group of trades or
\nbusinesses under Code Section 414(c), the language “at least 50 percent” shall
\nbe used instead of “at least 80 percent” in each place it appears in Treas.
\nRegs. Sec. 1.414(c)-2.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(g)<\/p>\n<\/td>\n

ERISA<\/strong><\/p>\n

means the Employee Retirement Income Security Act of 1974, as amended from
\ntime to time.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(h)<\/p>\n<\/td>\n

\n

A Participant is deemed to have engaged in Gross Misconduct<\/strong>
\nif the Committee determines that the Participant has engaged in conduct
\ndetrimental to the best interests of Wal-Mart or any Employer. Examples of
\nconduct detrimental to the best interests of Wal-Mart or any Employer include,
\nwithout limitation, disclosure of confidential information in violation of
\nWal-Mart153s Statement of Ethics, theft, the commission of a felony or a crime
\ninvolving moral turpitude, gross misconduct or similar serious offenses.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(i)<\/p>\n<\/td>\n

Normal Retirement Age<\/strong><\/p>\n

shall mean age 65.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(j)<\/p>\n<\/td>\n

Participant<\/strong><\/p>\n

means any eligible individual who becomes a participant of the Plan in
\naccordance with Section 3.2. An individual remains a Participant until the
\nParticipant153s Account has been fully distributed.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(k)<\/p>\n<\/td>\n

Pay Date<\/strong><\/p>\n

means the last day of the calendar month in which falls the date that is six
\n(6) months after a Participant153s Separation from Service.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(l)<\/p>\n<\/td>\n

Plan<\/strong><\/p>\n

means the Wal-Mart Stores, Inc. Supplemental Executive Retirement Plan, as
\nherein set forth, and as may be amended from time to time.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– 2 –<\/p>\n

\n\n\n\n
<\/td>\n\n

(m)<\/p>\n<\/td>\n

PR Code<\/strong><\/p>\n

means the Internal Revenue Code of Puerto Rico, as amended from time to time.\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(n)<\/p>\n<\/td>\n

Profit Sharing and 401(k) Plan<\/strong><\/p>\n

means, collectively, the Wal-Mart Profit Sharing and 401(k) Plan and the
\nWal-Mart Puerto Rico Profit Sharing and 401(k) Plan.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(o)<\/p>\n<\/td>\n

Retirement<\/strong><\/p>\n

means Separation from Service after the Participant attains Normal Retirement
\nAge.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(p)<\/p>\n<\/td>\n

Separation from Service<\/strong><\/p>\n

means the Participant has a termination of employment with the Employer.
\nWhether a termination of employment has occurred shall be determined based on
\nwhether the facts and circumstances indicate the Participant and Employer
\nreasonably anticipate that no further services will be performed by the
\nParticipant for the Employer; provided, however, that a Participant shall be
\ndeemed to have a termination of employment if the level of services he or she
\nwould perform for the Employer after a certain date permanently decreases to no
\nmore than twenty percent (20%) of the average level of bona fide services
\nperformed for the Employer (whether as an employee or independent contractor)
\nover the immediately preceding 36-month period (or the full period of services
\nto the Employer if the Participant has been providing services to the Employer
\nfor less than 36 months). For this purpose, a Participant is not treated as
\nhaving a Separation from Service while he or she is on a military leave, sick
\nleave, or other bona fide leave of absence, if the period of such leave does not
\nexceed six months, or if longer, so long as the Participant has a right to
\nreemployment with the Employer under an applicable statute or by contract.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(q)<\/p>\n<\/td>\n

Valuation Date<\/strong><\/p>\n

means the last day of each Plan Year quarter and, solely for purposes of
\nvaluing a Participant153s Account under Article V, the date of the Participant153s
\nSeparation from Service. Valuation Date shall also include such other dates as
\nthe Committee may designate from time to time.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(r)<\/p>\n<\/td>\n

Vested Percentage<\/strong><\/p>\n

means the percentage determined as of the Participant153s Separation from
\nService in accordance with the schedule then effective under the Wal-Mart Profit
\nSharing and 401(k) Plan or the Wal-Mart Puerto Rico Profit Sharing and 401(k)
\nPlan, as applicable, and based on the Participant153s Years of Service with the
\nEmployer (as defined herein) as of such date. For this purpose, a Participant153s
\nVested Percentage shall be 100% as of his or her Normal Retirement Age,
\nDisability or death while employed by Wal-Mart or an Employer.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(s)<\/p>\n<\/td>\n

Wal-Mart<\/strong><\/p>\n

means Wal-Mart Stores, Inc.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ARTICLE III <\/strong><\/p>\n

PARTICIPATION <\/strong><\/p>\n\n\n\n
3.1<\/strong><\/td>\nEligibility. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The following individuals shall be eligible to participate in the Plan:<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

Profit Sharing and 401(k) Plan participants whose allocation of employer
\ncontributions (including qualified nonelective employer contributions under the
\nProfit Sharing and 401(k) Plan) and\/or forfeitures to their Profit Sharing and
\n401(k) Plan accounts have been limited due to the application of Code
\nSection 415 and\/or Code Section 401(a)(17), or any like provision of the PR
\nCode; and\/or<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– 3 –<\/p>\n

\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

Profit Sharing and 401(k) Plan participants who have elected to defer salary
\nand\/or bonuses under the Wal-Mart Stores, Inc. Officer Deferred Compensation
\nPlan (and expressly excluding Profit Sharing and 401(k) Plan participants who
\nhave been credited with incentive payments under the Wal-Mart Stores, Inc.
\nOfficer Deferred Compensation Plan, but who have not made a voluntary election
\nto defer salary or bonuses under such Plan).<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Notwithstanding the above, Participants shall not include Profit Sharing and
\n401(k) Plan participants who are primarily compensated on a commission basis.\n<\/p>\n\n\n\n
3.2<\/strong><\/td>\nParticipation. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

An eligible individual under Section 3.1 shall become a Plan Participant on
\nthe later of:<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

January 31, 1990; or<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

January 31 of the Plan Year in which the individual satisfies the
\nrequirements of Section 3.1.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Once amounts are credited to a Participant153s Account under Section 4.2, such
\nindividual shall remain a Participant until his or her Account is distributed in
\nfull in accordance with Article V; provided, however, in order for the
\nParticipant153s Account to be credited with employer contributions credits and\/or
\nforfeitures for a Plan Year, the Participant must satisfy the requirements of
\nSection 4.2 for such Plan Year.<\/p>\n

ARTICLE IV <\/strong><\/p>\n

PLAN ACCOUNTS AND CREDITS <\/strong><\/p>\n\n\n\n
4.1<\/strong><\/td>\nNature of Plan Accounts. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A Participant153s Account shall be used solely as a measuring device to
\ndetermine the amount (if any) to be paid to a Participant. No amounts shall
\nactually be set aside with respect to any Account. All amounts at any time
\nattributable to an Account shall be, and remain, the sole property of Wal-Mart.
\nA Participant153s rights hereunder are limited to the right to receive Plan
\nbenefits as provided herein. An Account represents an unsecured promise by
\nWal-Mart to pay the benefits provided by the Plan.<\/p>\n\n\n\n
4.2<\/strong><\/td>\nContribution and Forfeiture Credits. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

As of the last day of each Plan Year, Wal-Mart shall credit to each
\nParticipant153s Account the sum of the following amounts:<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

the amount of employer contributions and forfeitures which would have been
\n(but were not) allocated to such Participant153s Profit Sharing and 401(k) Plan
\naccount for such Plan Year had such contributions and forfeitures not been
\nlimited by application of Code Section 415 and\/or Code Section 401(a)(17), or
\nlike Sections (if any) of the PR Code;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– 4 –<\/p>\n

\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

with respect to Participants who during the Plan Year elected to defer salary
\nand\/or bonuses under the Wal-Mart Stores, Inc. Officer Deferred Compensation
\nPlan, the amount of employer contributions and forfeitures which would have been
\n(but were not) allocated to such Participant153s Profit Sharing and 401(k) Plan
\naccount for the Plan Year but for such Participant153s deferral election in the
\nWal-Mart Stores, Inc. Officer Deferred Compensation Plan; and<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(c)<\/p>\n<\/td>\n

\n

an amount determined in the sole discretion of the Committee, which may
\ndiffer among Participants or categories of Participants designated by the
\nCommittee.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The amount credited to a Participant153s Account under (a) and\/or (b) above
\nshall be calculated using the same percentage on which the Participant153s Profit
\nSharing and 401(k) Plan allocations of employer contributions and forfeitures
\nfor the Plan Year were determined. Notwithstanding anything in this Section 4.2
\nto the contrary, in no event will an initial contribution be made to a
\nParticipant153s Account unless the aggregate of such initial contribution is at
\nleast fifty dollars ($50).<\/p>\n\n\n\n
4.3<\/strong><\/td>\nIncome or Loss Adjustment on Plan Accounts. <\/strong>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Except as otherwise provided in Article V, each Account shall be adjusted as
\nof each Valuation Date based on the overall rate of return on the Participant153s
\naccounts in the Profit Sharing and 401(k) Plan since the preceding Valuation
\nDate or, if the Participant did not have any accounts in the Profit Sharing and
\n401(k) Plan for any portion of the period since the preceding Valuation Date,
\nbased on the rate of return of the default investment option as in effect under
\nthe Profit Sharing and 401(k) Plan since the preceding Valuation Date.<\/p>\n

ARTICLE V <\/strong><\/p>\n

PAYMENT OF PLAN BENEFITS <\/strong><\/p>\n\n\n\n
5.1<\/strong><\/td>\nBenefits in the Event of Retirement, Disability or
\nDeath. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

Upon a Participant153s Separation from Service due to Retirement or Disability,
\nthe Participant153s Account shall be distributed to the Participant in a lump sum
\ncash payment during the 90-day period commencing on the Participant153s Pay Date.
\nThe lump sum amount distributed shall be the sum of: (1) the value of the
\nParticipant153s Account as of the Participant153s Pay Date, valued in accordance
\nwith Section 4.3, but using the Pay Date as the last Valuation Date, and
\n(2) interest on the amount determined in (1) above at the mid-term applicable
\nfederal rate (defined pursuant to Code Section 1274(d) for January 1 of the
\ncalendar year, compounded annually) during the period from the Participant153s Pay
\nDate through the date of distribution.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– 5 –<\/p>\n

\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

Upon a Participant153s death (whether before or after the Participant153s
\nSeparation from Service), the Participant153s Account shall be distributed to the
\nParticipant153s Beneficiary in a lump sum cash payment during the 90-day period
\nfollowing the last day of the calendar month in which such death occurs. If the
\nParticipant153s death occurs prior to his Separation from Service, the lump sum
\namount distributed shall be the sum of: (1) the value of the Participant153s
\nAccount as of the last day of the month in which the Participant153s death occurs,
\nvalued in accordance with Section 4.3, but using the last day of such month as
\nthe last Valuation Date and (2) interest on the amount determined in (1) above
\nat the mid-term applicable federal rate (defined pursuant to Code
\nSection 1274(d) for January 1 of the calendar year, compounded annually) during
\nthe period from the last day of the month in which the Participant153s death
\noccurs through the date of distribution. If the Participant153s death occurs after
\nhis Separation from Service, the lump sum amount distributed shall be the sum
\nof: (1) the value of the Participant153s Account as of the last day of the month
\nin which the Participant153s death occurs, valued in accordance with Section 4.3,
\nbut using the last day of such month as the last Valuation Date, multiplied by
\nthe Participant153s Vested Percentage, and (2) interest on the amount determined
\nin (1) above at the mid-term applicable federal rate (defined pursuant to Code
\nSection 1274(d) for January 1 of the calendar year, compounded annually) during
\nthe period from the last day of the month in which the Participant153s death
\noccurs through the date of distribution.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
5.2<\/strong><\/td>\nBenefits Due to Separation from Service. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Upon a Participant153s Separation from Service for reasons other than
\nRetirement, Disability or death, the Participant153s Account shall be distributed
\nto the Participant in a lump sum cash payment during the 90-day period
\ncommencing on the Participant153s Pay Date. The lump sum amount distributed shall
\nbe the sum of: (a) the value of the Participant153s Account as of the
\nParticipant153s Pay Date, valued in accordance with Section 4.3, but using the
\nParticipant153s Pay Date as the last Valuation Date, multiplied by the
\nParticipant153s Vested Percentage, and (b) interest on the amount determined in
\n(a) above at the mid-term applicable federal rate (defined pursuant to Code
\nSection 1274(d) for January 1 of the calendar year, compounded annually) during
\nthe period from the Participant153s Pay Date through the date of distribution.\n<\/p>\n\n\n\n
5.3<\/strong><\/td>\nBeneficiary Designations. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A Participant may, by written or electronic instrument delivered to the
\nCommittee in the form prescribed by the Committee, designate primary and
\ncontingent beneficiaries to receive any benefit payments which may be payable
\nunder this Plan following the Participant153s death, and may designate the
\nproportions in which such beneficiaries are to receive such payments. A
\nParticipant may change such designation from time to time and the last written
\ndesignation filed with the Committee prior to the Participant153s death will
\ncontrol. In the event no beneficiaries are designated, or if the designated
\nbeneficiaries die before the Participant153s Account is distributed, the Account
\nshall be paid to the Participant153s beneficiary given effect with respect to the
\nParticipant153s Profit Sharing Contribution Account under the Profit Sharing and
\n401(k) Plan, whether an affirmative or default election. In the event the
\nParticipant has a beneficiary designation in effect with respect to a Profit
\nSharing Contribution Account under both the Wal-Mart Profit Sharing and 401(k)
\nPlan and the Wal-Mart Puerto Rico Profit Sharing and 401(k) Plan, the
\nbeneficiary designation for the Plan in which the Participant was a participant
\nimmediately preceding his or her death shall apply.<\/p>\n<\/p>\n

– 6 –<\/p>\n

\n\n\n\n
5.4<\/strong><\/td>\nIn-Service Withdrawals. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

In no event shall benefits hereunder be payable to a Participant prior to the
\nParticipant153s Separation from Service.<\/p>\n

ARTICLE VI <\/strong><\/p>\n

GROSS MISCONDUCT : REDUCTION IN PLAN BENEFITS
\n<\/strong><\/p>\n\n\n\n
6.1<\/strong><\/td>\nImpact of Gross Misconduct. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Notwithstanding anything herein to the contrary, a Participant153s Plan
\nbenefits are contingent upon the Participant not engaging in Gross Misconduct
\nwhile employed with Wal-Mart or any Employer, or during such additional period
\nas provided in Wal-Mart153s Statement of Ethics. In the event the Committee
\ndetermines that a Participant has engaged in Gross Misconduct, the Participant153s
\nAccount shall be recalculated as if no employer contributions and\/or forfeitures
\nwere credited to the Participant153s Account under Section 4.2 (including
\nadjustments for earnings or losses thereon under Section 4.3) on or after
\nJanuary 31, 1996. Notwithstanding anything herein to the contrary, such a
\nParticipant153s Plan benefits (if any) shall be based upon the amount recalculated
\nunder the preceding sentence. Any payments received hereunder by a Participant
\n(or the Participant153s Beneficiary) are contingent upon the Participant not
\nengaging (or not having engaged) in Gross Misconduct while employed with
\nWal-Mart or any Employer, or during such additional period as provided in
\nWal-Mart153s Statement of Ethics. If the Committee determines, after payment of
\namounts hereunder, that the Participant has engaged in Gross Misconduct during
\nthe prescribed period, the Participant (or the Participant153s Beneficiary) shall
\nrepay to Wal-Mart any amount in excess of that to which the Participant is
\nentitled under this Section 6.1.<\/p>\n

ARTICLE VII <\/strong><\/p>\n

ADMINISTRATION <\/strong><\/p>\n\n\n\n
7.1<\/strong><\/td>\nAdministration. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The Committee is responsible for the management, interpretation and
\nadministration of the Plan. The Committee shall have discretionary authority
\nwith respect to the determination of benefits under the Plan and the
\nconstruction and interpretation of Plan provisions. In such capacity, the
\nCommittee is granted the following rights and duties:<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

The Committee shall have the exclusive duty, authority and discretion to
\ninterpret and construe the provisions of the Plan, to determine eligibility for
\nand the amount (including the vested percentage) of any benefit payable under
\nthe Plan, and to decide any dispute which may rise regarding the rights of
\nParticipants (or their Beneficiaries) under this Plan;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

The Committee shall have the sole and complete authority to adopt, alter, and
\nrepeal such administrative rules, regulations, and practices governing the
\noperation of the Plan as it shall from time to time deem advisable;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– 7 –<\/p>\n

\n\n\n\n
<\/td>\n\n

(c)<\/p>\n<\/td>\n

\n

The Committee may appoint a person or persons to assist the Committee in the
\nday-to-day administration of the Plan;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(d)<\/p>\n<\/td>\n

\n

The decision of the Committee in matters pertaining to this Plan shall be
\nfinal, binding, and conclusive upon Wal-Mart and any Affiliated Company, and the
\nParticipant, such Participant153s Beneficiary, and upon any person affected by
\nsuch decision, subject to the claims procedure set forth in Article VIII; and\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(e)<\/p>\n<\/td>\n

\n

In any matter relating solely to a Committee member153s individual rights or
\nbenefits under this Plan, such Committee member shall not participate in any
\nCommittee proceeding pertaining to, or vote on, such matter.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
7.2<\/strong><\/td>\nAllocation and Delegation of Duties. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

The Committee shall have the authority to allocate, from time to time, by
\ninstrument in writing filed in its records, all or any part of its respective
\nresponsibilities under the Plan to one or more of its members as may be deemed
\nadvisable, and in the same manner to revoke such allocation of responsibilities.
\nIn the exercise of such allocated responsibilities, any action of the member to
\nwhom responsibilities are allocated shall have the same force and effect for all
\npurposes hereunder as if such action had been taken by the Committee. The
\nCommittee shall not be liable for any acts or omissions of such member. The
\nmember to whom responsibilities have been allocated shall periodically report to
\nthe Committee concerning the discharge of the allocated responsibilities.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

The Committee shall have the authority to delegate, from time to time, by
\nwritten instrument filed in its records, all or any part of its responsibilities
\nunder the Plan to such person or persons as the Committee may deem advisable
\n(and may authorize such person to delegate such responsibilities to such other
\nperson or persons as the Committee shall authorize) and in the same manner to
\nrevoke any such delegation of responsibility. Any action of the delegate in the
\nexercise of such delegated responsibilities shall have the same force and effect
\nfor all purposes hereunder as if such action had been taken by the Committee.
\nThe Committee shall not be liable for any acts or omissions of any such
\ndelegate. The delegate shall periodically report to the Committee concerning the
\ndischarge of the delegated responsibilities.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ARTICLE VIII <\/strong><\/p>\n

CLAIMS AND APPEALS PROCEDURES <\/strong><\/p>\n\n\n\n
8.1<\/strong><\/td>\nGeneral. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A Participant or Beneficiary (“claimant”) who believes he or she is entitled
\nto Plan benefits which have not been paid may file a written claim for benefits
\nwith the Committee within one (1) year of the Participant153s Separation from
\nService. If any such claim is not filed within one (1) year of the Participant153s
\nSeparation from Service, neither the Plan nor Wal-Mart or any Affiliated Company
\nshall have any obligation to pay the disputed benefit and the claimant shall
\nhave no further rights under the Plan. If a timely claim for a Plan benefit is
\nwholly or partially denied, notice of the decision will be furnished to the
\nclaimant by the Committee within a reasonable period of time, not to exceed
\nsixty (60) days (or forty-five (45) days in the event of a claim involving a
\nDisability determination), after receipt of the claim by the Committee. The
\nCommittee may extend the initial period up to any additional sixty (60) days (or
\nthirty (30) days, in the case of a claim involving a Disability determination),
\nprovided the Committee determines that the extension is necessary due to matters
\nbeyond the Plan153s control and the claimant is notified of the extension before
\nthe end of the initial 60-day (or, as applicable, 45-day) period and the date by
\nwhich the Committee expects to render a decision. (In the case of a claim
\ninvolving a Disability determination, the Committee may extend this period for
\nan additional thirty (30) days if the claimant is notified of the extension
\nbefore the end of the initial 30-day extension.) Any claimant who is denied a
\nclaim for benefits will be furnished written notice setting forth:<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

the specific reason or reasons for the denial;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

– 8 –<\/p>\n

\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

specific reference to the pertinent Plan provision upon which the denial is
\nbased;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(c)<\/p>\n<\/td>\n

\n

a description of any additional material or information necessary for the
\nclaimant to perfect the claim; and<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(d)<\/p>\n<\/td>\n

\n

an explanation of the Plan153s appeals procedure.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
8.2<\/strong><\/td>\nAppeals Procedure. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

To appeal a denial of a claim, a claimant or the claimant153s duly authorized
\nrepresentative:<\/p>\n\n\n\n
<\/td>\n\n

(a)<\/p>\n<\/td>\n

\n

may request a review by written application to the Committee not later than
\nsixty (60) days (or one-hundred eighty (180) days in the case of a claim
\ninvolving a Disability determination) after receipt by the claimant of the
\nwritten notification of denial of a claim;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(b)<\/p>\n<\/td>\n

\n

may review pertinent documents; and<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
<\/td>\n\n

(c)<\/p>\n<\/td>\n

\n

may submit issues and comments in writing.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

A decision on review of a denied claim will be made by the Committee not
\nlater than sixty (60) days (or forty-five (45) days in the event of a claim
\ninvolving a Disability determination) after receipt of a request for review,
\nunless special circumstances require an extension of time for processing, in
\nwhich case a decision will be rendered within a reasonable period of time, but
\nnot later than one hundred twenty (120) days (or ninety (90) days in the event
\nof a claim involving a Disability determination) after receipt of a request for
\nreview. The decision on review will be in writing and shall include the specific
\nreasons for the denial and the specific references to the pertinent Plan
\nprovisions on which the decision is based.<\/p>\n<\/p>\n

– 9 –<\/p>\n

\n

ARTICLE IX <\/strong><\/p>\n

MISCELLANEOUS PROVISIONS <\/strong><\/p>\n\n\n\n
9.1<\/strong><\/td>\nAmendment, Suspension or Termination of Plan. <\/strong>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Wal-Mart, by action of the Committee, reserves the right to amend, suspend or
\nto terminate the Plan in any manner that it deems advisable. Notwithstanding the
\npreceding sentence, the Plan may not be amended, suspended or terminated to
\ncause a Participant to forfeit his or her then-existing Account. In the event of
\na complete or partial termination of the Plan, the Vested Percentage applicable
\nto the Accounts of the Participants affected by such complete or partial
\ntermination shall be 100%, and such Accounts shall be paid at the time and in
\nthe manner provided in Article V (subject to the provisions of Article VI). No
\namendment or termination of the Plan may accelerate the date of payment of a
\nParticipant153s benefit as provided herein except as permitted by law.<\/p>\n

Notwithstanding the preceding, Wal-Mart may, by action of the Committee
\nwithin the thirty (30) days preceding or twelve (12) months following a change
\nin control (within the meaning of Code Section 409A) of a relevant affiliate,
\npartially terminate the Plan and distribute benefits to all Participants
\ninvolved in such change in control within twelve (12) months after such action,
\nprovided that all plans sponsored by the service recipient immediately after the
\nchange in control which are required to be aggregated with this Plan pursuant to
\nCode Section 409A are also terminated and liquidated with respect to each
\nParticipant involved in the change in control.<\/p>\n\n\n\n
9.2<\/strong><\/td>\nNon-Alienability. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The rights of a Participant to the payment of benefits as provided in the
\nPlan may not be assigned, transferred, pledged or encumbered or be subject in
\nany manner to alienation or anticipation. No Participant may borrow against his
\nor her interest in the Plan. No interest or amounts payable under the Plan may
\nbe subject in any manner to anticipation, alienation, sale, transfer,
\nassignment, pledge, encumbrance, charge, garnishment, execution or levy of any
\nkind, whether voluntary or involuntary, including but not limited to, any
\nliability which is for alimony or other payments for the support of a spouse or
\nformer spouse, or for any other relative of any Participant.<\/p>\n\n\n\n
9.3<\/strong><\/td>\nNo Employment Rights. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nothing contained herein shall be construed as conferring upon a Participant
\nthe right to continue in the employ of Wal-Mart or any Affiliated Company in the
\nParticipant153s current position or in any other capacity.<\/p>\n\n\n\n
9.4<\/strong><\/td>\nWithholding and Employment Taxes. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

To the extent required by law, Wal-Mart or an Affiliated Company shall
\nwithhold from a Participant153s current compensation such taxes as are required to
\nbe withheld for employment taxes. To the extent required by law, Wal-Mart or an
\nAffiliated Company shall withhold from a Participant153s Plan distributions such
\ntaxes as are required to be withheld for federal, Puerto Rican, state or local
\ngovernment income tax purposes.<\/p>\n<\/p>\n

– 10 –<\/p>\n

\n\n\n\n
9.5<\/strong><\/td>\nIncome and Excise Taxes. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Each Participant (or the Participant153s Beneficiaries or estate) is solely
\nresponsible for the payment of all federal, Puerto Rican, state, and local
\nincome and excise taxes resulting from the Participant153s participation in this
\nPlan.<\/p>\n\n\n\n
9.6<\/strong><\/td>\nSuccessors and Assigns. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The provisions of this Plan are binding upon and inure to the benefit of
\nWal-Mart, each Affiliated Company which then has a Participant in the Plan,
\ntheir successors and assigns, and each Participant, such Participant153s
\nBeneficiaries, heirs, and legal representatives.<\/p>\n\n\n\n
9.7<\/strong><\/td>\nGoverning Law. <\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

This Plan shall be subject to and construed in accordance with the laws of
\nthe State of Arkansas to the extent not preempted by federal law.<\/p>\n<\/p>\n

– 11 –<\/p>\n","protected":false},"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_cloudinary_featured_overwrite":false},"corporate_contracts_companies":[9281],"corporate_contracts_industries":[9495],"corporate_contracts_types":[9539,9550],"class_list":["post-40672","corporate_contracts","type-corporate_contracts","status-publish","hentry","corporate_contracts_companies-wal-mart-stores-inc","corporate_contracts_industries-retail__department","corporate_contracts_types-compensation","corporate_contracts_types-compensation__retirement"],"acf":[],"_links":{"self":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts\/40672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts"}],"about":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/types\/corporate_contracts"}],"wp:attachment":[{"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/media?parent=40672"}],"wp:term":[{"taxonomy":"corporate_contracts_companies","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_companies?post=40672"},{"taxonomy":"corporate_contracts_industries","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_industries?post=40672"},{"taxonomy":"corporate_contracts_types","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_types?post=40672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}