NextEra Energy, Inc. Class A Bonus SERP Status and Deferred Compensation Appendix

Summary

This document lists certain executive officers of NextEra Energy, Inc. and its subsidiaries who are designated as Class A participants in the company's Bonus Supplemental Executive Retirement Plan (SERP). It outlines their eligibility for double basic and transition credits, and specifies that certain deferred compensation arrangements are subject to Internal Revenue Code Section 409A. The appendix clarifies which compensation is affected and confirms that deferrals made before January 1, 2005, are generally not subject to these rules unless specifically stated.

EX-10.D 3 nee-12312017ex10d.htm EXHIBIT 10(D) Exhibit


Exhibit 10(d)



Appendix A1
Last Revised On: March 16, 2016
Name
Company
Pre-4/1/1997 Participant
Class A “Bonus SERP” Status
Double Basic Credits
Double
Transition
Credits
ROBO, JAMES L. *
NextEra Energy, Inc.
 
X
X1
 
KETCHUM, JOHN W. *
NextEra Energy, Inc.
 
X
X1
 
PIMENTEL, ARMANDO *
NextEra Energy Resources, LLC
 
X
X1
 
NAZAR, MANO K. *
NextEra Energy, Inc.
 
X1
X1
 
SILAGY, ERIC E.*
Florida Power & Light Company
 
X1
X1
 

1 The Compensation Committee has expressly identified these items and acknowledged that they are subject to Internal Revenue Code Section 409A. In particular, these items include: (i) the additional deferred compensation provided by the designation of certain officers as Class A Executives, effective on or after January 1, 2006; and (ii) the additional deferred compensation set forth in SERP Amendment #4 to the Prior Plan (meaning amounts deferred by certain senior officers specified by the Compensation Committee who became participants in the SERP on or after April 1, 1997 at the rate of two times the basic credit and, to the extent applicable, the transition credit under the cash balance formula in the SERP for their pensionable earnings on or after January 1, 2006). Importantly, nothing in Amendment #4 to the Prior Plan, the SERP, Compensation Committee resolutions, or any other document shall be construed as subjecting to Code Section 409A any deferrals made under the SERP prior to January 1, 2005, except as expressly noted herein.

* Executive Officer of NextEra Energy, Inc.