CBS Supplemental Employee Investment Fund (as amended as of January 1, 1998) (incorporated by reference to Exhibit 10(j) to the Quarterly Report on Form 10Q of CBS for the quarter ended September 30, 1999) (File No. 00100977)

Effective as of 11:59 PM on December 31, 2020, Section 1 of the Plan is amended by adding the following at the end thereof: “Notwithstanding any provision of the Plan to the contrary, the Plan is frozen as of December 31, 2020 and no Participant in the Plan shall accrue further benefits under the Plan after December 31, 2020. Participants’ benefits under the Plan will be determined based on credited service and eligible earnings as of December 31, 2020.”

IN WITNESS WHEREOF, pursuant to a resolution of the ViacomCBS Administrative Committee, the undersigned hereby executes this amendment this 13th day of November, 2020.