{"id":40676,"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-management-employees-retirement-plan-philip.html"},"modified":"2015-09-17T11:25:58","modified_gmt":"2015-09-17T16:25:58","slug":"supplemental-management-employees-retirement-plan-philip","status":"publish","type":"corporate_contracts","link":"https:\/\/corporate.findlaw.com\/contracts\/compensation\/supplemental-management-employees-retirement-plan-philip.html","title":{"rendered":"Supplemental Management Employees&#8217; Retirement Plan &#8211; Philip Morris Cos. Inc."},"content":{"rendered":"<pre>\n               SUPPLEMENTAL MANAGEMENT EMPLOYEES' RETIREMENT PLAN\n\n                                       OF\n\n                          PHILIP MORRIS COMPANIES INC.\n\n\n\n                           Effective October 1, 1987\n\n                (As amended and in effect as of January 1, 1997)\n\n               SUPPLEMENTAL MANAGEMENT EMPLOYEES' RETIREMENT PLAN\n                                       OF\n                          PHILIP MORRIS COMPANIES INC.\n\n\n            The Supplemental Management Employees' Retirement Plan of Philip\nMorris Companies Inc., as hereinafter set forth shall be effective with respect\nto an Employee designated as a Participant (as defined herein) whose date of\nretirement (as specified in an application for retirement in Article II, B of\nthe PM Retirement Plan) is on or after April 1, 1993, or who has filed an\napplication for an Optional Payment pursuant to Article II D(3) of the Plan\nafter March 1, 1992 and with respect to former Employees designated as\nParticipants on or after April 1, 1993. The rights of an Employee or former\nEmployee designated as a Participant who retired before such dates shall be\ngoverned by the provisions of the Plan as in effect on the date of retirement\nor, if later, the date of designation as a Participant, unless an application\nfor an Optional Payment was filed after March 1, 1992.\n\n\n                                       -2-\n\n                                    ARTICLE I\n\n                                   DEFINITIONS\n\n            The following terms as used herein shall have the meanings set forth\nbelow. Capitalized terms used herein and not defined below shall have the\nmeanings set forth in the PM Retirement Plan or the Profit-Sharing Plan, as the\ncontext may require.\n\n            (a) 'Accredited Service' shall have the same meaning as in the PM\n      Retirement Plan, provided, however, that Accredited Service shall also\n      include the additional periods of Accredited Service which may be credited\n      to a Participant under the provisions of Article II, A(1)(a) of the Plan.\n\n            (b) 'Actuarial Equivalent' shall mean a benefit which is equivalent\n      in value to the benefit otherwise payable pursuant to the terms of the\n      Plan, based on the actuarial principles and assumptions set forth in\n      Exhibit 'I' to the PM Retirement Plan; provided, however, that a Single\n      Sum Payment shall be the Actuarial Equivalent of the Supplemental\n      Retirement Allowance payable in equal monthly payments during a twelve\n      (12) month period for the life of the Retired Participant, using the\n      actuarial principles and assumptions set forth in Exhibit 'A' to the Plan.\n\n            (c) 'Administrator' shall mean the Senior Vice President, Human\n      Resources and Administration of Philip Morris Companies Inc. (or his\n      delegatee) designated by the Committee to carry out certain\n      responsibilities in connection with the administration of the Plan.\n\n            (d) 'Allowances' shall mean a Supplemental Retirement Allowance and\n      a Supplemental Profit-Sharing Allowance.\n\n            (e) 'Appointee' shall mean the person or entity who, pursuant to the\n      provisions of the Plan, is empowered, in his, her or its sole discretion,\n      to designate an Employee as a Participant and grant one or more Allowances\n      under the Plan. The Appointee for an Employee who is not a chief executive\n      officer of a Participating Company shall be the chief executive officer of\n      his Participating Company. The Appointee for a Retired Employee and an\n      Employee who is a chief executive officer of a Participating Company other\n      than the Company shall be the Chief Executive Officer. The Appointee of\n      the Chief Executive Officer shall be the Committee.\n\n            (f) 'Benefit Equalization Plan' shall mean the Philip Morris Benefit\n      Equalization Plan, effective as of September 2, 1974 and as amended from\n      time to time, but only to the extent that benefits are payable pursuant to\n      Article II, A thereof.\n\n            (g) 'Change in Circumstance' shall mean (1) the marriage of the\n      Participant or Retired Participant, (2) the divorce of the Participant or\n      Retired Participant from his Spouse, provided such Spouse was designated\n      as the beneficiary in the currently effective application to receive an\n      Optional Payment, or the\n\n\n\n      Participant or Retired Participant elected to receive an Optional Payment\n      pursuant to clause (1) of Paragraph (u) hereof, (3) the death of the\n      beneficiary designated in the application to receive an Optional Payment,\n      or (4) a medical condition, based on medical evidence satisfactory to the\n      Administrator, which is expected to result in the death of the beneficiary\n      (including the Spouse) who is designated to receive a benefit after the\n      death of the Retired Employee in accordance with the application to\n      receive an Optional Payment originally filed with the Administrator,\n      within five (5) years of the filing of an application for change in\n      Optional Payment method pursuant to Article II, D(3) hereof.\n\n            (h) 'Change of Control' shall mean the happening of any of the\n      following events:\n\n                  (1) The acquisition by any individual, entity or group (within\n            the meaning of Section 13(d)(3) or 14(d)(2) of the Securities\n            Exchange Act of 1934, as amended (the 'Exchange Act')) (a 'Person')\n            of beneficial ownership (within the meaning of Rule 13d-3\n            promulgated under the Exchange Act) of 20% or more of either (i) the\n            then outstanding shares of common stock of the Company (the\n            'Outstanding Company Common Stock') or (ii) the combined voting\n            power of the then outstanding voting securities of the Company\n            entitled to vote generally in the election of directors (the\n            'Outstanding Company Voting Securities'); provided, however, that\n            the following acquisitions shall not constitute a Change of Control:\n            (i) any acquisition directly from the Company, (ii) any acquisition\n            by the Company, (iii) any acquisition by any employee benefit plan\n            (or related trust) sponsored or maintained by the Company or any\n            corporation controlled by the Company or (iv) any acquisition by any\n            corporation pursuant to a transaction described in clauses (i), (ii)\n            and (iii) of paragraph 3 of this subsection (h); or\n\n                  (2) Individuals who, as of the date hereof, constitute the\n            Board (the 'Incumbent Board') cease for any reason to constitute at\n            least a majority of the Board; provided, however, that any\n            individual becoming a director subsequent to the date hereof whose\n            election, or nomination for election by the Company's shareholders,\n            was approved by a vote of at least a majority of the directors then\n            comprising the Incumbent Board shall be considered as though such\n            individual were a member of the Incumbent Board, but excluding, for\n            this purpose, any such individual whose initial assumption of office\n            occurs as a result of an actual or threatened election contest with\n            respect to the election or removal of directors or other actual or\n            threatened solicitation of proxies or consents by or on behalf of a\n            Person other than the Board; or\n\n                  (3) Approval by the shareholders of the Company of a\n            reorganization, merger, share exchange or consolidation (a 'Business\n            Combination'), in each case, unless, following such Business\n            Combination, (i) all or substantially all of the individuals and\n            entities who were the beneficial\n\n\n                                       -2-\n\n            owners, respectively, of the Outstanding Company Common Stock and\n            Outstanding Company Voting Securities immediately prior to such\n            Business Combination beneficially own, directly or indirectly, more\n            than 80% of, respectively, the then outstanding shares of common\n            stock and the combined voting power of the then outstanding voting\n            securities entitled to vote generally in the election of directors,\n            as the case may be, of the corporation resulting from such Business\n            Combination (including, without limitation, a corporation which as a\n            result of such transaction owns the Company through one or more\n            subsidiaries) in substantially the same proportions as their\n            ownership, immediately prior to such Business Combination of the\n            Outstanding Company Common Stock and Outstanding Company Voting\n            Securities, as the case may be, (ii) no Person (excluding any\n            employee benefit plan (or related trust) of the Company or such\n            corporation resulting from such Business Combination) beneficially\n            owns, directly or indirectly, 20% or more of, respectively, the then\n            outstanding shares of common stock of the corporation resulting from\n            such Business Combination or the combined voting power of the then\n            outstanding voting securities of such corporation except to the\n            extent that such ownership existed prior to the Business Combination\n            and (iii) at least a majority of the members of the board of\n            directors of the corporation resulting from such Business\n            Combination were members of the Incumbent Board at the time of the\n            execution of the initial agreement, or of the action of the Board,\n            providing for such Business Combination; or\n\n                  (4) Approval by the shareholders of the Company of (i) a\n            complete liquidation or dissolution of the Company or (ii) the sale\n            or other disposition of all or substantially all of the assets of\n            the Company, other than to a corporation, with respect to which\n            following such sale or other disposition, (A) more than 80% of,\n            respectively, the then outstanding shares of common stock of such\n            corporation and the combined voting power of the then outstanding\n            voting securities of such corporation entitled to vote generally in\n            the election of directors is then beneficially owned, directly or\n            indirectly, by all or substantially all of the individuals and\n            entities who were the beneficial owners, respectively, of the\n            Outstanding Company Common Stock and Outstanding Company Voting\n            Securities immediately prior to such sale or other disposition in\n            substantially the same proportion as their ownership, immediately\n            prior to such sale or other disposition, of the Outstanding Company\n            Common Stock and Outstanding Company Voting Securities, as the case\n            may be, (B) less than 20% of, respectively, the then outstanding\n            shares of common stock of such corporation and the combined voting\n            power of the then outstanding voting securities of such corporation\n            entitled to vote generally in the election of directors is then\n            beneficially owned, directly or indirectly, by any Person (excluding\n            any employee benefit plan (or related trust) of the Company or such\n            corporation), except to the extent that such Person owned 20% or\n            more of the Outstanding Company Common Stock or Outstanding Company\n            Voting\n\n\n                                       -3-\n\n            Securities prior to the sale or disposition and (C) at least a\n            majority of the members of the board of directors of such\n            corporation were members of the Incumbent Board at the time of the\n            execution of the initial agreement, or of the action of the Board,\n            providing for such sale or other disposition of assets of the\n            Company or were elected, appointed or nominated by the Board.\n\n            (i) 'Chief Executive Officer' shall mean the chief executive officer\n      of the Company.\n\n            (j) 'Committee' shall mean the Corporate Employee Benefit Committee\n      of the Company charged with the administration of the Plan as from time to\n      time constituted.\n\n            (k) 'Company' shall mean Philip Morris Companies Inc.\n\n            (l) 'Deceased Participant' shall mean any former Participant who\n      died while he was a Participant, provided that no Optional Payment\n      pursuant to clause (3) of Paragraph (u) hereof will be made under the Plan\n      after the death of the Deceased Participant.\n\n            (m) 'Deceased Retired Participant' shall mean a Retired Participant\n      who has elected to receive an Optional Payment but who has died prior to\n      the date his Optional Payment commences to be paid.\n\n            (n) 'Deferred Retirement Allowance' shall mean the Retirement\n      Allowance payable pursuant to Article II, A(2) of the PM Retirement Plan.\n\n            (o) 'Early Retirement Allowance' shall mean the Retirement\n      Allowances payable pursuant to Article II, A(3) of the PM Retirement Plan.\n\n            (p) 'Employee' shall mean any person who (1) is employed on a\n      salaried basis by a Participating Company, (2) is a member of a select\n      group of management or a highly compensated employee of his Participating\n      Company and (3) is eligible to receive a Retirement Allowance under the PM\n      Retirement Plan. An Employee shall cease to be such under the Plan upon\n      termination of his service for any cause whatsoever; provided, however,\n      that he shall be deemed to be an Employee during the periods of service\n      accredited to him pursuant to Article III of the PM Retirement Plan.\n\n            (q) 'Exchange Act' shall mean the Securities Exchange Act of 1934,\n      as amended from time to time, and any successor thereto.\n\n            (r) 'Fiduciary' shall mean the Committee, the Management Committee\n      and the Administrator to the extent that such person or body (1) exercises\n      any\n\n\n                                       -4-\n\n      discretionary authority or control respecting management of the Plan, or\n      (2) has discretionary authority or responsibility in the administration of\n      the Plan.\n\n            (s) 'Full Retirement Allowance' shall mean the Retirement Allowance\n      payable pursuant to Article II, A(1) of the PM Retirement Plan.\n\n            (t) 'Management Committee' shall mean the Philip Morris Management\n      Committee for Employee Benefits designated by the Committee to carry out\n      certain responsibilities in connection with the administration of the\n      Plan.\n\n            (u) 'Optional Payment' shall mean the following forms in which a\n      Supplemental Retirement Allowance of a Participant who has made an\n      election pursuant to Article II, D(3) hereof may be paid: (1) in equal\n      monthly payments for the life of the Retired Participant, (2) as a\n      Supplemental Joint and Survivor Allowance, or (3) as a Supplemental\n      Optional Payment Allowance. Any election to receive an Optional Payment\n      with respect to a Retired Participant's Supplemental Retirement Allowance\n      under the Plan shall be independent of any election with respect to his\n      benefits under any Other Plan.\n\n            (v) 'Other Plan' shall mean (1) the Retirement Plan, (2) the Benefit\n      Equalization Plan, (3) any other plan, except a defined contribution or\n      similar plan, maintained by the Company, or any domestic or foreign\n      subsidiary of the Company, which provides retirement income to one or more\n      employees on or after termination of employment and (4) any employment\n      contract or other agreement between an Employee and the Company or any\n      other member of the Controlled Group providing for retirement benefits or\n      benefits in the event of a termination of employment or a Change in\n      Control of the Company or of any other member of the Controlled Group.\n\n            (w) 'Participant' shall mean an Employee or Retired Employee who is\n      designated as such by his Appointee pursuant to the terms of the Plan. The\n      designation of an Employee or Retired Employee as a Participant by a chief\n      executive officer of a Participating Company shall be communicated in\n      writing to the Committee. An Employee or Retired Employee shall become a\n      Participant as of the date designated in writing by his Appointee. Except\n      as otherwise specifically provided for in the Plan, a Participant shall\n      cease to be such whenever he ceases to be an Employee.\n\n            (x) 'Participating Company' shall mean the Company and any other\n      corporation which is a member of the Controlled Group and which, with the\n      approval of the Committee determines to participate in the Plan for the\n      benefit of its Employees and executes such instruments of participation as\n      the Committee deems necessary.\n\n            (y) 'Plan' shall mean this Supplemental Management Employees'\n      Retirement Plan of Philip Morris Companies Inc., as amended from time to\n      time.\n\n\n                                       -5-\n\n            (z) 'PM Retirement Plan' shall mean the Philip Morris Salaried\n      Employees' Retirement Plan, effective as of September 1, 1978 and as\n      amended from time to time.\n\n            (aa) 'Profit-Sharing Plan' shall mean the Philip Morris Deferred\n      Profit-Sharing Plan, effective as of January 1, 1956 and as amended from\n      time to time.\n\n            (bb) 'Retired Participant' shall mean a Participant who ceases to be\n      such but is eligible for, or who has retired and is receiving a\n      Supplemental Retirement Allowance from the Plan. A former Employee shall\n      cease to be a Retired Participant as of the date he receives a Single Sum\n      Payment.\n\n            (cc) 'Retirement Plan' shall mean the PM Retirement Plan and each\n      other defined benefit plan qualified under Section 401(a) of the Code\n      maintained by a member of the Controlled Group in which a Participant has\n      an accrued benefit.\n\n            (dd) 'Single Sum Payment' shall mean (1) in the case of a\n      Supplemental Retirement Allowance, the normal form of distribution to a\n      Retired Participant who is eligible for a Full, Deferred or Early\n      Retirement Allowance, which distribution shall be made in one payment to\n      the Retired Participant (or his designated beneficiary) at the time set\n      forth in Article II, D(2)(a) hereof and which is the Actuarial Equivalent\n      of the Supplemental Retirement Allowance payable in equal monthly payments\n      during a twelve (12) month period for the life of the Retired Participant\n      and (2) the sole form of distribution of the Retired Participant's\n      Supplemental Profit-Sharing Allowance.\n\n            (ee) 'Supplemental Joint and Survivor Allowance' shall mean the\n      total amount payable during a twelve (12) month period as a reduced\n      Supplemental Retirement Allowance to a Retired Participant for life and\n      after his death the amount payable to his Spouse for life equal to\n      one-half of the reduced Supplemental Retirement Allowance payable to the\n      Retired Participant, which together shall be the Actuarial Equivalent of\n      the Supplemental Retirement Allowance of the Retired Participant.\n\n            (ff) 'Supplemental Optional Payment Allowance' shall mean (1) the\n      total amount payable during a twelve (12) month period in accordance with\n      one of the payment methods described in Article II, A(4)(d) of the PM\n      Retirement Plan designated by the Participant in the application for an\n      Optional Payment under Article II, D(3) hereof pursuant to which the\n      Participant receives for life after his retirement a reduced Supplemental\n      Retirement Allowance and after his death after retirement his beneficiary\n      receives for life a benefit according to the option elected by the\n      Employee, which together shall be the Actuarial Equivalent of the\n      Supplemental Retirement Allowance payable in equal monthly payments for\n      the life of the Participant after his retirement, or (2) the total amount\n      payable during a twelve (12) month period in accordance with one of the\n      payment methods described in Article II,\n\n\n                                       -6-\n\n      A(4)(d) of the PM Retirement Plan pursuant to an election described in\n      Article II, A(4)(c) of the PM Retirement Plan and designated by the\n      Participant in the application for an Optional Payment under Article II,\n      D(3) hereof pursuant to which the Participant receives for life after his\n      retirement a reduced Supplemental Retirement Allowance and after his death\n      his beneficiary receives for life a benefit according to the option\n      elected by the Participant, which together shall be the Actuarial\n      Equivalent of the Supplemental Retirement Allowance accrued to the date of\n      election.\n\n            (gg) 'Supplemental Profit-Sharing Allowance' shall mean the benefit\n      determined and payable in a Single Sum Payment upon termination of a\n      Participant's service with the Controlled Group pursuant to Article III\n      hereof.\n\n            (hh) 'Supplemental Retirement Allowance' shall mean the benefit\n      determined under Article II, A hereof and payable at the time and in the\n      manner set forth in Article II, D, provided, however, that, except as\n      otherwise required by Article II, A(1) or Article II, D(3) of the Plan,\n      payment to a Retired Participant in any form shall be the Actuarial\n      Equivalent of a Supplemental Retirement Allowance expressed as a benefit\n      payable in equal monthly payments during a twelve (12) month period for\n      the life of the Retired Participant commencing at the Retired\n      Participant's Normal Retirement Age.\n\n            (ii) 'Supplemental Survivor Allowance' shall mean the total amount\n      payable during a twelve (12) month period in equal monthly payments for\n      the life of the Spouse of a Deceased Participant or Deceased Retired\n      Participant who has died after the date of his retirement and prior to the\n      date his Optional Payment under Paragraph (u)(1) or (2) hereof commences\n      to be paid in an amount equal to one-half of the reduced Supplemental\n      Retirement Allowance which would have been payable as a Supplemental Joint\n      and Survivor Allowance to the Deceased Participant or Deceased Retired\n      Participant. Payment of the Supplemental Survivor Allowance to the Spouse\n      of a Deceased Participant or Deceased Retired Participant who is eligible\n      for such benefit under Article II, B hereof shall be payable at the time\n      set forth in Article II, D(4) hereof.\n\n            (jj) 'Supplemental Survivor Income Benefit Allowance' shall mean the\n      total amount payable during a twelve (12) month period to the Spouse of a\n      Deceased Participant or Deceased Retired Participant equal to one-half of\n      the reduced Supplemental Retirement Allowance which would have been\n      payable to the Deceased Participant or Deceased Retired Participant had he\n      elected to receive a Supplemental Joint and Survivor Allowance. Payment of\n      the Supplemental Survivor Income Benefit Allowance to the Spouse of a\n      Deceased Participant or Deceased Retired Participant who is eligible for\n      such benefit under Article II, B hereof shall be payable at the time set\n      forth in Article II, D(4) hereof.\n\n\n                                       -7-\n\n            (kk) 'Supplemental Survivor Income Benefit Plan' shall mean the\n      Philip Morris Survivor Income Benefit Equalization Plan, effective as of\n      January 1, 1985 and as amended from time to time.\n\n            (ll) 'Survivor Income Benefit Plan' shall mean the Philip Morris\n      Survivor Income Benefit Plan, effective as of February 1, 1974 and as\n      amended from time to time.\n\n            (mm) 'Vested Retirement Allowance' shall mean the Retirement\n      Allowance payable pursuant to Article II, A(6) of the PM Retirement Plan,\n      provided, however, that a Participant who is only eligible for a Vested\n      Retirement Allowance may be deemed to be eligible for an Early Retirement\n      Allowance for any and all purposes of this Plan if in accordance with his\n      designation as a Participant in the Plan.\n\nAs used in this Plan, the masculine pronoun shall include the feminine and the\nfeminine pronoun shall include the masculine unless otherwise specifically\nindicated.\n\n\n                                     -8-\n\n                                   ARTICLE II\n\n                       SUPPLEMENTAL RETIREMENT ALLOWANCES\n\nA. Supplemental Retirement Allowances payable under this Plan shall be as\n   follows:\n\n      (1) A Participant may be granted one or more of the following Supplemental\nRetirement Allowances under the Plan:\n\n            (a) A Supplemental Retirement Allowance in an amount determined by\nusing the formula for calculating the Participant's Retirement Allowance under\nthe PM Retirement Plan, but, subject to the limitations of Subparagraph (2)\nhereof, crediting Accredited Service in addition to that credited to the\nParticipant pursuant to the PM Retirement Plan in recognition of previous\nservice by the Participant deemed to be of special value to the Company or his\nParticipating Company;\n\n            (b) A Supplemental Retirement Allowance in an amount equal to (i) a\nstated dollar amount per year, or (ii) a stated percentage of not more than\nsixty (60) percent of the Participant's Five-Year Average Compensation, or (iii)\nthe Participant's Retirement Allowance under the PM Retirement Plan, which\nSupplemental Retirement Allowance accrues at a rate as a percentage of the\nParticipant's Five-Year Average Compensation which is greater than the rate of\naccrual under the PM Retirement Plan, such Supplemental Retirement Allowances to\nbe calculated in individual instances on the basis of specific instructions\nwhich may depart only for such purpose from the terms, conditions and\nrequirements of the PM Retirement Plan; or\n\n            (c) A Supplemental Retirement Allowance in an amount determined by\nusing the formula for calculating the Participant's Retirement Allowance under\nthe PM Retirement Plan, such Supplemental Retirement Allowance to be payable on\nand after the Participant's retirement in an amount which is greater than the\nRetirement Allowance otherwise payable to the Participant at such age.\n\n      (2) If a Supplemental Retirement Allowance under Subparagraph (1) hereof\nis determined pursuant to a formula in the PM Retirement Plan using the\nParticipant's Compensation (including awards under incentive compensation plans\nof the Company), the aggregate number of years of Accredited Service used in\ncalculating the amount of the Participant's Supplemental Retirement Allowance\nunder this Plan shall not exceed thirty-five (35) years.\n\n      (3) The name of each Participant and the Supplemental Retirement Allowance\nawarded to him pursuant to Subparagraph (1) above shall be set forth in Appendix\nI to the Plan.\n\n\n                                       -9-\n\nB.    Supplemental Survivor Allowances, Supplemental Survivor Income Benefit\n      Allowances and Supplemental Optional Payment Allowances payable to the\n      Spouse or beneficiary of certain Deceased Participants and Deceased\n      Retired Participants shall be as follows:\n\n      (1) (a) If a Deceased Participant has died prior to date he would have\nattained the age of sixty-five (65) years, his Spouse shall be eligible to\nreceive a Supplemental Survivor Allowance determined in accordance with the\napplicable provisions of Article II, A(1) of this Plan.\n\n            (b) If a Deceased Participant who is eligible for a Supplemental\nRetirement Allowance under Subparagraphs (a), (b)(iii) or (c) of Article II,\nA(1) has died prior to date he would have attained the age of sixty-five (65)\nyears and has (or is deemed to have) completed five (5) or more years of\nAccredited Service, his Spouse shall be eligible to receive a Supplemental\nSurvivor Income Benefit Allowance determined in accordance with Subparagraphs\n(a), (b)(iii) or (c) of Article II, A(1) as applicable to such Deceased\nParticipant, assuming such Deceased Participant had continued in the employ of\nhis Participating Company until the age of sixty-five (65) years, that his\ncompensation (as defined in the Survivor Income Benefit Plan) for all periods of\ntime subsequent to his death and until age sixty-five (65) had been his\ncompensation as in effect immediately prior to his death and that the Deceased\nParticipant died the day after attaining the age of sixty-five (65) years,\nreduced by the amount of any Supplemental Survivor Allowance payable pursuant to\nSubparagraph (a) hereof.\n\n      (2) If a Deceased Participant has died after attaining the age of\nsixty-five (65) years his Spouse shall be eligible to receive a Supplemental\nSurvivor Allowance determined in accordance with the applicable provisions of\nArticle II, A(1) hereof.\n\n      (3) (a) The Spouse of a Deceased Retired Participant (other than a\nDeceased Retired Participant who is only eligible for a Vested Retirement\nAllowance) whose request for an Optional Payment pursuant to Article I(u)(1)\nhereof has been granted by the Management Committee, but who has died prior to\nthe date his Optional Payment commences to be paid shall be eligible to receive\na Supplemental Survivor Allowance determined in accordance with the applicable\nprovisions of Article II, A(1) of this Plan.\n\n            (b) The Spouse of a Deceased Retired Participant (other than a\nDeceased Retired Participant who is only eligible for a Vested Retirement\nAllowance) who prior to his death commenced to receive an Optional Payment\npursuant to Article I(u)(1) hereof shall be eligible to receive a Supplemental\nSurvivor Income Benefit Allowance.\n\n      (4) The Spouse of a Deceased Retired Participant who is only eligible for\na Vested Retirement Allowance under the PM Retirement Plan but who has died\nprior to his Benefit Commencement Date shall be eligible to receive a\nSupplemental Survivor Allowance determined in accordance with the applicable\nprovisions of Article II, A(1) of this Plan.\n\n\n                                      -10-\n\n      (5) The beneficiary of a Retired Participant whose request for a\nSupplemental Optional Payment Allowance in accordance with Article I(ff)(1)\nhereof has been granted by the Management Committee but who has died after the\ndate of his retirement and prior to the date his Optional Payment commences to\nbe paid shall be eligible to receive that portion of the Supplemental Optional\nPayment Allowance elected by the Retired Participant which is payable after the\ndeath of the Retired Participant.\n\n      (6) The beneficiary of a Deceased Participant or Deceased Retired\nParticipant whose request for a Supplemental Optional Payment Allowance\ndescribed in Article I(ff)(2) hereof has been granted by the Management\nCommittee shall be eligible to receive that portion of the Supplemental Optional\nPayment Allowance elected by the Deceased Participant or Deceased Retired\nParticipant which is payable after the death of the Deceased Participant or\nDeceased Retired Participant.\n\n\nC.    Reduction of benefits under the Plan\n\n      (1) (a) The Supplemental Retirement Allowance payable to a Retired\nParticipant pursuant to Article II, A hereof shall be reduced by the greater of\n(i) the Actuarial Equivalent of the benefits payable pursuant to any Other Plan\nto the extent that service used to determine the amount of benefits payable from\nsuch Other Plan is also used to calculate the amount of a Retired Participant's\nSupplemental Retirement Allowance under this Plan, or (ii) the amount set forth\nin, or determined in accordance with, the Participant's designation as such\npursuant to Article I(w) hereof, assuming in each case that the Participant\nelected to receive such benefits in equal monthly payments for his life;\nprovided, however, that (1) in the event the Supplemental Retirement Allowance\nis paid to the Retired Participant (or his beneficiary) in a Single Sum Payment\nprior to the Retired Participant's Benefit Commencement Date, such Supplemental\nRetirement Allowance shall be computed in accordance with the applicable\nprovisions of Paragraph A(1) hereof, as reasonably estimated by the\nAdministrator, reduced by the Actuarial Equivalent of the projected annual\namount of benefits payable pursuant to any Other Plan assuming that such\nbenefits are payable to the Retired Participant in equal monthly payments for\nlife and (2) in the event the benefit equalization retirement allowance under\nthe Benefit Equalization Plan is paid to the Retired Participant (or his Spouse\nor other beneficiary) in a single sum payment (as defined in the Benefit\nEqualization Plan) prior to the Retired Participant's Benefit Commencement Date,\nthe amount of the reduction to the Participant's Supplemental Retirement\nAllowance shall be determined in good faith by the Administrator.\n\n            (b) Any Supplemental Survivor Allowance or Supplemental Survivor\nIncome Benefit Allowance payable to the Spouse of a Deceased Participant or\nDeceased Retired Participant pursuant to Article II, B hereof shall be reduced\nby the Actuarial Equivalent of the maximum benefits for which the Spouse was\nactually eligible under the Retirement Plan, the Benefit Equalization Plan, the\nSurvivor Income Benefit Plan and the Supplemental Survivor Income Benefit Plan\nassuming that the Participant elected to receive a\n\n\n                                      -11-\n\nRetirement Allowance under the Retirement Plan and a benefit equalization\nretirement allowance under the Benefit Equalization Plan in equal monthly\npayments for the life of the Retired Participant.\n\n            (c) Any Supplemental Optional Payment Allowance payable to the\nbeneficiary of a Deceased Participant or Deceased Retired Participant pursuant\nto Article II, B hereof shall be reduced by the Actuarial Equivalent of the\nbenefits payable pursuant to the Retirement Plan and the Benefit Equalization\nPlan assuming that the Participant had elected to receive such benefits in equal\nmonthly payments for life.\n\n      (2) The Supplemental Retirement Allowance of a Participant, who as a\nresult of employment outside of the United States has benefits accrued to him\nunder the social security, or similar laws, of a country other than the United\nStates may, in the discretion of the Administrator, be reduced by the Actuarial\nEquivalent of such benefits, assuming that such Participant elected to receive\nsuch benefits in equal monthly payments for life.\n\n      (3) No benefits shall be payable to the Spouse or other beneficiary of a\nDeceased Retired Participant pursuant to Article II, B hereof, if prior to his\ndeath the Deceased Retired Participant received a Single Sum Payment from this\nPlan or the Single Sum Payment is made after his death to his Spouse or a\nbeneficiary.\n\n\nD.    Notification for Supplemental Retirement Allowances; Commencement and\n      termination of Supplemental Retirement Allowances\n\n      (1) An application for a Retirement Allowance, Survivor Allowance or\noptional form of benefit under the PM Retirement Plan shall be deemed\nnotification to the Administrator that payment of a Supplemental Retirement\nAllowance or other benefit is to be made or commence to be made to the Retired\nParticipant, Spouse or other beneficiary in accordance with the terms of the\nPlan. In the event the Participant shall not have elected an Optional Payment\nmethod with respect to his Supplemental Retirement Allowance, any such\nnotification shall specify the beneficiary to whom payment of the Single Sum\nPayment shall be made in the event the Participant dies after the date of\nretirement and prior to the date the Single Sum Payment is made, provided, that\nif the Participant shall fail to designate a beneficiary or if the beneficiary\nshall predecease the Participant, the Administrator shall distribute the Single\nSum Payment to the duly authorized representative of the former Participant's\nestate.\n\n      (2) (a) A Retired Participant who is eligible for a Full, Deferred or\nEarly Retirement Allowance shall receive his Supplemental Retirement Allowance\nin a Single Sum Payment no later than sixty (60) days following the Retired\nParticipant's date of retirement (or, if the Retired Participant dies after the\ndate of retirement and before distribution of his Single Sum Payment is made, to\nhis beneficiary as determined pursuant to Subparagraph (1) hereof, in a Single\nSum Payment within sixty (60) days following the date of the Retired\n\n\n                                      -12-\n\nParticipant's death) unless the Participant has elected to have distribution of\nhis Supplemental Retirement Allowance made in accordance with Subparagraph (3)\nhereof.\n\n            (b) The Supplemental Retirement Allowance with respect to an\nEmployee who is only eligible for a Vested Retirement Allowance shall be\ndistributed as an Optional Payment under clauses (1) or (2) of Article I(u)\nhereof (which Optional Payment shall be in the same form which the Retired\nParticipant's benefits are paid from the PM Retirement Plan) and shall commence\non the Participant's Benefit Commencement Date.\n\n      (3) A Participant who is eligible to retire on a Full, Deferred or Early\nRetirement Allowance and whose Supplemental Retirement Allowance is otherwise\npayable in a Single Sum Payment pursuant to Paragraph D(1) hereof may make\napplication to the Administrator to receive an Optional Payment. The application\nmay be filed prior to the date the Participant is eligible for an Early\nRetirement Allowance and shall specify the form of Optional Payment, the\nbeneficiary and the date on which the Optional Payment is to commence to be\nmade, which date shall be on or before the first day of the month coincident\nwith or next preceding the Participant's Required Benefit Commencement Date, but\nin no event shall the Participant's Optional Payment commence to be paid prior\nto the later of the first day of the month following the first anniversary of\nthe date of the filing of his application with the Administrator or the\nParticipant's Benefit Commencement Date; provided, however, that in the event\nthe Participant incurs a Change in Circumstance on or after the date of the\nfiling of the application and prior to the date his Optional Payment commences\nto be paid, the Participant may file an application with the Administrator\nwithin ninety (90) days of the Change in Circumstance, but in no event later\nthan the date his Optional Payment is to commence, to change the form of\nOptional Payment or to change the beneficiary who is designated to receive a\nbenefit after the death of the Retired Participant in accordance with the\nOptional Payment method originally filed with the Administrator; provided,\nfurther, that any election to change the form of Optional Payment filed after\nthe date of his retirement and prior to the date his Optional Payment is to\ncommence may only change the form of Optional Payment to one of the forms\nspecified in Article I(u)(1) or (2) hereof. In the case of a Participant who\neighteen (18) months prior to attaining the age of sixty-five (65) years could\nbe compulsorily retired by his Participating Company upon attaining the age of\nsixty-five (65) years pursuant to Section 12(c) of the Age Discrimination in\nEmployment Act, any application to receive an Optional Payment must be filed\nwith the Administrator more than one (1) year preceding the date the Participant\nattains the age of sixty-five (65) years. The Administrator shall notify the\nManagement Committee of all applications for an Optional Payment. The Management\nCommittee may grant or deny any such application in its sole and absolute\ndiscretion. Any such application shall be of no force and effect if (i) the\nParticipant does not retire on a Full, Deferred or Early Retirement Allowance,\n(ii) the Participant incurs a disability at any time before the date his\nOptional Payment commences to be paid which causes him to be eligible for\nbenefits under the Philip Morris Long-Term Disability Plan, or (iii) the\nParticipant is retired for ill health, disability or hardship under Article II,\nA(3)(a) of the PM Retirement Plan, provided that in the event the application is\nof no force and effect under clauses (ii) or (iii) hereof, payment of the\n\n\n                                      -13-\n\nParticipant's Supplemental Retirement Allowance shall be made in a Single Sum\nPayment pursuant to Paragraph D (2)(a) hereof within sixty (60) days of the date\nof his retirement, but otherwise such application shall be irrevocable and\neffective on the Participant's retirement on a Full, Deferred or Early\nRetirement Allowance and the Participant's benefits shall commence on the date\nspecified in the application; provided, however, that (A) if within the one (1)\nyear period following the date of the filing of the application with the\nAdministrator the Participant's service with any member of the Controlled Group\nis involuntarily terminated other than by reason of the Participant's death,\ndisability or misconduct (as determined by the Management Committee), such\nParticipant's Optional Payment shall commence to be paid on the Participant's\nBenefit Commencement Date, or (B) if within the one (1) year period following\nthe date of the filing of the application with the Administrator the Participant\nvoluntarily retires or his employment is terminated for misconduct (as\ndetermined by the Management Committee) by any member of the Controlled Group,\nthe Optional Payment shall be reduced as specified in Subparagraph (6) hereof.\n\n      (4) The Supplemental Survivor Allowance payable to the Spouse of a\nDeceased Participant pursuant to Paragraphs B(1)(a) or B(2) hereof or to the\nSpouse of a Deceased Retired Participant pursuant to Paragraphs B(3)(a) and B(4)\nabove shall commence to be paid on the later of (a) the first day of the\ncalendar month coincident with or next following the date the Deceased\nParticipant or Deceased Retired Participant would have attained the age of\nfifty-five (55) years, or (b) the first day of the calendar month in which the\nDeceased Participant or Deceased Retired Participant died, provided that the\nSpouse may elect in accordance with the provisions of Article II, A(5)(c) or (f)\nof the PM Retirement Plan, as applicable to the Spouse, that the Supplemental\nSurvivor Allowance shall commence on the first day of any month thereafter, but\nnot later than the first day of the calendar month in which the Deceased\nParticipant or Deceased Retired Participant would have attained his Normal\nRetirement Age and any such Supplemental Survivor Allowance shall terminate on\nthe first day of the month in which the Spouse dies. The Supplemental Survivor\nIncome Benefit Allowance payable to the Spouse of a Deceased Participant\npursuant to Paragraph B(1)(b) above or to the Spouse of a Deceased Retired\nParticipant pursuant to Paragraph B(3)(b) above shall commence and terminate\nsimultaneously with the date on which a survivor income benefit allowance would\nhave been payable to the Spouse pursuant to Article II, A(2)(b) or A(4), as\napplicable, of the Survivor Income Benefit Plan. The Supplemental Optional\nPayment Allowance payable to the beneficiary of a Deceased Retired Participant\npursuant to Paragraph B(5) hereof or to the beneficiary of a Deceased\nParticipant or Deceased Retired Participant pursuant to Paragraph B(6) above\nshall commence on the first day of the calendar month following the month in\nwhich the Deceased Participant or Deceased Retired Participant died.\n\n      (5) (a) Notwithstanding the previous provisions of this Paragraph, the\nCommittee may cause the distribution of the Supplemental Retirement Allowance or\nother benefit to any group of similarly situated Retired Participants, or\nSpouses or beneficiaries in a Single Sum Payment or as an Optional Payment.\n\n\n                                      -14-\n\n            (b) Notwithstanding the preceding provisions of this Paragraph, the\nAdministrator shall distribute a Participant's Supplemental Retirement Allowance\nin a Single Sum Payment if the Supplemental Retirement Allowance payable in\nequal monthly payments is not more than $250.\n\n      (6) (a) The Supplemental Retirement Allowance payable to a Retired\nParticipant pursuant to clause (B) of Subparagraph (3) hereof shall be further\nreduced by one percent (1%) for each month (or portion of a month) by which the\nmonth in which the Retired Participant's termination of employment precedes the\nfirst anniversary of the filing of the application with the Administrator.\n\n            (b) The Supplemental Survivor Allowance of a Spouse of a Deceased\nParticipant or Deceased Retired Participant commencing at an age other than the\nDeceased Participant's or Deceased Retired Participant's Normal Retirement Age\nshall be the Actuarial Equivalent of the Supplemental Retirement Allowance\npayable as a Joint and Survivor Supplemental Allowance at the Deceased\nParticipant's or Deceased Retired Participant's Normal Retirement Age unless\notherwise required by Article II, A(1) of the Plan. The Supplemental Optional\nPayment Allowance payable to the beneficiary of a Deceased Participant or\nDeceased Retired Participant commencing at an age other than the Deceased\nParticipant's or Deceased Retired Participant's Normal Retirement Age shall be\nthe Actuarial Equivalent of the Supplemental Retirement Allowance payable as a\nSupplemental Optional Payment Allowance at the Deceased Participant's or\nDeceased Retired Participant's Normal Retirement Age unless otherwise required\nby Article II, A(1) of the Plan.\n\nE.    Cessation of accruals of Supplemental Retirement Allowance\n\n      Any right or claim to any Supplemental Retirement Allowance or other\nbenefit under the Plan which any Participant, Spouse or designated beneficiary\nmay have shall terminate if the Committee shall find that such Participant has\nbeen guilty of fraud or dishonesty towards a Participating Company, or has\nwillfully damaged the property of a Participating Company, or has wrongfully\ndisclosed any secret process or imparted any confidential information, or has\ndone any other act materially inimical to the interest of a Participating\nCompany.\n\n\n                                      -15-\n\n                                   ARTICLE III\n\n                     SUPPLEMENTAL PROFIT-SHARING ALLOWANCES\n\n      A Participant may be granted a Supplemental Profit-Sharing Allowance equal\nto the amount, if any, by which the sum of the Contribution which would have\nbeen made to the Profit-Sharing Plan and the amount which would have been\ncredited to his account under the Benefit Equalization Plan had such Participant\nbeen eligible to participate in such plans for a plan year, exceeds the amount,\nif any, of employer contributions (excluding any contributions which the\nParticipant has elected to have an employer make on his behalf pursuant to a\ncash or deferred arrangement) actually made or credited for the plan year on\nbehalf of such Participant under a defined contribution plan qualified under\nSection 401(a) of the Code, an excess benefit plan (as defined in ERISA) and a\nplan maintained primarily for the purpose of providing deferred compensation for\na select group of management or highly compensated employees maintained by any\nother member of the Controlled Group.\n\n      Any amounts credited to a Participant's account pursuant to the provisions\nof this Article III shall be deemed to have been invested in Part C of the Fund\nunder the Profit-Sharing Plan and shall be valued in accordance with the\nprovisions of the Profit-Sharing Plan.\n\n      A Retired Participant shall receive his Supplemental Profit-Sharing\nAllowance in a Single Sum Payment no later than sixty (60) days following the\nParticipant's date of retirement or other termination of employment with the\nControlled Group.\n\n\n                                      -16-\n\n                                   ARTICLE IV\n\n                     FUNDS FROM WHICH ALLOWANCES ARE PAYABLE\n\n      An individual account shall be established for the benefit of each\nParticipant (and Spouse or designated beneficiary) under the Plan. The Plan\nshall be unfunded. All benefits intended to be provided under the Plan shall be\npaid from time to time from the general assets the Participant's Participating\nCompany and paid in accordance with the provisions of the Plan; provided,\nhowever, that the Participating Companies reserve the right to meet the\nobligations created under the Plan through one or more trusts or other\narrangements. The contributions by each Participating Company on behalf of its\nParticipants to the individual accounts established under the Plan, whether in\ntrust or otherwise, shall be in an amount which such Participating Company and\nthe Management Committee, with the advice of an actuary, determines to be\nsufficient to provide for the payment of the benefits under the Plan. No\nParticipant, Spouse or designated beneficiary shall, unless the Plan expressly\nprovides otherwise, have any right or claim whatsoever to any specific assets of\na Participating Company or of any trust.\n\n      Each Participating Company shall maintain such reserves on its books with\nrespect to Participants who are employed by such Participating Company as\ndetermined by the actuary for the Plan.\n\n\n                                      -17-\n\n                                    ARTICLE V\n\n                  APPLICABILITY OF PROVISIONS OF PM RETIREMENT\n                      PLAN AND SURVIVOR INCOME BENEFIT PLAN\n\n      Except as expressly provided to the contrary, all of the provisions,\nconditions and requirements set forth in the PM Retirement Plan and where\napplicable, the Survivor Income Benefit Plan, with respect to eligibility for\nand payment of benefits thereunder shall be equally applicable to the granting\nof Supplemental Retirement Allowances and other benefits to Participants and\nBeneficiaries pursuant to this Plan and the payment thereof pursuant to the\nprovisions of Article III hereof. Whenever a Participant's rights under this\nPlan are to be determined, appropriate reference shall be made to the PM\nRetirement Plan.\n\n\n                                      -18-\n\n                                   ARTICLE VI\n\n                                 ADMINISTRATION\n\n      The Committee, the Management Committee and the Administrator shall be\nresponsible for the general administration of the Plan. The appropriate\nFiduciary shall have full authority to determine all questions arising in\nconnection with the Plan; provided, however, that any Fiduciary who makes a\nrequest for payment of a Supplemental Retirement Allowance in accordance with a\nform of distribution authorized under the Retirement Plan shall excuse himself\nfrom any and all deliberations and decisions in connection with such request.\nDecisions of the appropriate Fiduciary shall be conclusive and binding on all\npersons.\n\n      The Fiduciaries may employ and rely on actuaries, legal counsel,\naccountants and agents as they deem advisable.\n\n\n                                      -19-\n\n                                   ARTICLE VII\n\n                         CERTAIN RIGHTS AND LIMITATIONS\n\n\nA.    No benefit under the Plan shall be subject in any manner to anticipation,\n      alienation, sale, transfer, assignment, pledge, encumbrance, or charge,\n      and any attempt to do so shall be void; nor shall any benefit be in any\n      manner liable for or subject to the debts, contracts, liabilities,\n      engagements, or torts of the person entitled to such benefit. In the event\n      that the Administrator shall find that any Participant, Retired\n      Participant or Spouse or other beneficiary under the Plan has become\n      bankrupt or that any attempt has been made to anticipate, alienate, sell,\n      transfer, assign, pledge, encumber, or charge any of his benefits under\n      the Plan, then such benefits shall cease and determine, and in that event,\n      the Administrator shall hold or apply the same to or for the benefit of\n      such Participant, Retired Participant, Spouse or other beneficiary or\n      apply the same to or for the benefit of such Participant, Retired\n      Participant, Spouse or other beneficiary, in such manner as the\n      Administrator may deem proper.\n\n\nB.    Except as otherwise expressly provided in the Plan, Supplemental\n      Retirement Allowances and other benefits shall be payable only if the\n      Participant meets all of the requirements for benefits under the Plan.\n\n\n                                     -20-\n\n                                  ARTICLE VIII\n\n                      AMENDMENT AND TERMINATION OF THE PLAN\n\nA.    The Board may, by resolution, from time to time and at any time, amend or\n      modify, in whole or in part, any and all of the provisions of the Plan;\n      provided, however, that authority to amend the Plan is delegated to the\n      following Fiduciaries where approval of the Plan amendment (or amendments)\n      by the shareholders of Philip Morris Companies Inc. is not required: (1)\n      to the Committee, if the amendment (or amendments) will not increase the\n      annual cost of the Plan by $10,000,000, (2) to the Management Committee,\n      if the amendment (or amendments) will not increase the annual cost of the\n      Plan by $4,000,000, and (3) to the Administrator, if the amendment (or\n      amendments) will not increase the annual cost of the Plan by $500,000;\n      provided, further, that no such amendment or modification shall adversely\n      affect the rights of any Participant, Retired Participant, Spouse or\n      beneficiary to benefits accrued at the time such amendment or modification\n      is adopted or becomes effective, whichever is later.\n\n\nB.    (1) The Board may terminate the Plan for any reason at any time, provided\n      that such termination shall not adversely affect the rights of any\n      Participant, Retired Participant, Spouse or beneficiary to benefits\n      accrued to the date of termination.\n\n      (2) In the event the Plan is terminated, each Participant, whether or not\n      such Participant is eligible to receive benefits under this Plan, shall be\n      immediately and fully vested in the benefits set forth in Article II\n      accrued to the date of termination of the Plan. Payment of any such\n      benefits shall be made or commence to be made at the time such Participant\n      (or his Spouse or designated beneficiary) meets, under the terms of the\n      Plan at the time of its termination, the requirement for payment of\n      benefits under the Plan.\n\n\nC.    Notwithstanding any other provision of the Plan to the contrary, in the\n      event of a Change of Control of the Company, each Participant shall\n      immediately be fully vested in the benefits set forth in Article II which\n      have accrued through the date of the Change of Control and, upon the\n      Change of Control, each Participant (or his Spouse or designated\n      beneficiary) shall be entitled to a Single Sum Payment in an amount which\n      is the Actuarial Equivalent of such accrued benefits, which amount shall\n      be paid within 30 days of the Change of Control.\n\n\n                                     -21-\n\n                                    EXHIBIT A\n\n               SUPPLEMENTAL MANAGEMENT EMPLOYEES' RETIREMENT PLAN\n                         OF PHILIP MORRIS COMPANIES INC.\n          ACTUARIAL ASSUMPTIONS USED TO CALCULATE A SINGLE SUM PAYMENT\n\n      INTEREST RATE: Average of the interest rates established by the Pension\nBenefit Guaranty Corporation to value immediate annuities in the case of a plan\ntermination for the 24 months preceding the Participant's date of retirement,\nless 1\/2 of 1%.\n\n      MORTALITY ASSUMPTION:         UP-1984 Unisex Mortality Table\n\n\n                                      -22-\n\n\n\n<\/pre>\n","protected":false},"template":"","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_cloudinary_featured_overwrite":false},"corporate_contracts_companies":[8510],"corporate_contracts_industries":[9424],"corporate_contracts_types":[9539,9550],"class_list":["post-40676","corporate_contracts","type-corporate_contracts","status-publish","hentry","corporate_contracts_companies-philip-morris-cos-inc","corporate_contracts_industries-food__diversified","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\/40676","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=40676"}],"wp:term":[{"taxonomy":"corporate_contracts_companies","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_companies?post=40676"},{"taxonomy":"corporate_contracts_industries","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_industries?post=40676"},{"taxonomy":"corporate_contracts_types","embeddable":true,"href":"https:\/\/corporate.findlaw.com\/legal-api\/wp-json\/wp\/v2\/corporate_contracts_types?post=40676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}