Variable annuity life Insurance Plan of America with $5,000,000 death benefit under the terms of which, the employee contributes 5% of the employees pre-tax compensation for life for 100% of the employee's projected annual compensation and is guaranteed 80% of the employee's pre-tax compensation for life. A.3. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.75% of the employee's pre-tax compensation at the time of the employee's termination. The terms of the Benefits Plan shall be equal to or greater than the terms under which an otherwise similarly situated, non-taxpayer receives benefits under the Benefit Plan, as defined in Section A.4. of this agreement. 2. To fund the Benefits Plan, the Employer shall pay the non-taxpayer a bonus of 25% of the employees annual compensation for 20 years or until such time as the annual pay of the employee is $400,000, whichever occurs sooner. The bonus shall be due and payable within 30 days of termination. The benefits described in this provision shall be paid to the former employee under the Benefits Plan at the time of termination. 3. If the employer chooses to discontinue the payment of the Benefits Plan after the non-taxpayer has worked for the employer for at least eight years (the “Mandatory Term”), the Employer agrees to make an equal payment to the non-taxpayer of 25% of annual compensation (not including any bonus payable under this Section), in each year that the employee's compensation is less than the annual compensation the employee would have earned had he been entitled to his annual compensation in each year that the non-taxpayer's employment was terminated for at least five years, (the “Additional Term”). 4. If the Employer chooses to terminate the non-taxpayers employment prior to the Mandatory Term, the Employer shall pay to the non-taxpayer on or before his termination a sum equal to the bonus for the Mandatory Term described in paragraph 3 of this section plus the bonus for the Additional Term, due and payable at the time of termination, and shall pay to the non-taxpayer 100% of the benefits of the Benefits Plan as provided in Section A.4. as of the time of termination. A.3. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”): A.3. A.4. A.6. E.1. A.4. The coverage and amount of benefits shall be equal to 100% of the annual pay of the employee with premiums for life insurance benefits totaling 0.5% of the employees pre-tax compensation at the time of termination. A.3. A.4. A.6. E.1. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.75% of the employee's pre-tax compensation at the time of the employee's termination. The terms of the Benefits Plan shall be equal to or greater than the terms under which an otherwise similarly situated, non-taxpayer receives benefits under the Benefit Plan, as defined in Section A.4. of this agreement. 2. To fund the Benefits Plan, the Employer shall pay the non-taxpayer a bonus of 25% of the employees annual compensation for 20 years or until such time as the annual pay of the employee is $400,000, whichever occurs sooner. The bonus shall be due and payable within 30 days of termination. The benefits described in this provision shall be paid to the former employee under the Benefits Plan at the time of termination. 3. If the employer chooses to discontinue the payment of the Benefits Plan after the non-taxpayer has worked for the employer for at least eight years (the “Mandatory Term”), the Employer agrees to make an equal payment to the non-taxpayer of 25% of annual compensation (not including any bonus payable under this Section), in each year that the employee's compensation is less than the annual compensation the employee would have earned had he been entitled to his annual compensation in each year that the non-taxpayer's employment was terminated for at least five years, (the “Additional Term”). 4. If the Employer chooses to terminate the non-taxpayers employment prior to the Mandatory Term, the Employer shall pay to the non-taxpayer on or before his termination a sum equal to the bonus for the Mandatory Term described in paragraph 3 of this section plus the bonus for the Additional Term, due and payable at the time of termination, and shall pay to the non-taxpayer 100% of the benefits of the Benefits Plan as provided in Section A.4. as of the time of termination. A.3. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.5% of the employees pre-tax compensation at the time of termination. A.3. A.4. A.6. E.1. A.4. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.75% of the employee's pre-tax compensation at the time of termination. A.3. A.4. A.6. E.1. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.5% of the employee's pre-tax compensation at the time of termination. 2. To fund the Benefits Plan, the Employer shall pay the non-taxpayer a bonus of 25% of the employees annual compensation for 20 years or until such time as the annual pay of the employee is $400,000, whichever occurs sooner. The bonus shall be due and payable within 30 days of termination. The benefits described in this provision shall be paid to the former employee under the Benefits Plan at the time of termination. 3. If the employer chooses to discontinue the payment of the Benefits Plan after the non-taxpayer has worked for the employer for at least eight years (the “Mandatory Term”), the Employer agrees to make an equal payment to the non-taxpayer of 25% of annual compensation (not including any bonus payable under this Section), in each year that the employee's compensation is less than the annual compensation the employee would have earned had he been entitled to his annual compensation in each year that the non-taxpayer's employment was terminated for at least five years, (the “Additional Term”). 4. If the Employer chooses to terminate the non-taxpayers employment prior to the Mandatory Term, the Employer shall pay to the non-taxpayer on or before his termination a sum equal to the bonus for the Mandatory Term described in paragraph 3 of this section plus the bonus for the Additional Term, due and payable at the time of termination, and shall pay to the non-taxpayer 100% of the benefits of the Benefits Plan as provided in Section A.4. as of the time of termination. A.3. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.75% of the employee's pre-tax compensation at the time of termination. A.3. A.4. A.6. E.1. 1. The taxpayer shall maintain a plan of life insurance (the “Benefits Plan”) providing benefits in an amount equal to 100% of the annual pay of the employee with annual premiums for life insurance benefits totaling 0.5% of the employee's pre-tax compensation at the time of termination. 2. To fund the Benefits Plan, the Employer shall pay the non-taxpayer a bonus of 25% of the employees annual compensation for 20 years or until such time as the annual pay of the employee is $400,000, whichever occurs sooner. The bonus shall be due and payable within 30 days of termination. The benefits described in this provision shall be paid to the former employee under the Benefits Plan at the time of termination. 3. If the employer chooses to discontinue the payment of the Benefits Plan after the non-taxpayer has worked for the employer for at least eight years (the “Mandatory Term”), the Employer agrees to make an equal payment to the non-taxpayer of 25% of annual compensation (not including any bonus payable under