Appendix A1 to NextEra Energy, Inc. Bonus SERP—Executive Deferred Compensation Status List

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Summary

This document lists certain executive officers of NextEra Energy, Inc. and its subsidiaries who participate in the company's Bonus Supplemental Executive Retirement Plan (SERP). It details their eligibility for special deferred compensation credits, including double basic and transition credits, and notes the application of Internal Revenue Code Section 409A to specific deferred compensation arrangements. The appendix clarifies that only certain deferrals made after specified dates are subject to these tax rules, and it does not alter the status of earlier deferrals unless explicitly stated.

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EX-10.D 2 nee-12312011xex10d.htm EXHIBIT 10(D) NEE-12.31.2011-Ex 10.d


Exhibit 10(d)

Appendix A1
Last Revised On: December 1, 2011
Name
Company
Pre-4/1/1997 Participant
Class A “Bonus SERP” Status
Double Basic Credits
Double Transition Credits
HAY, LEWIS, III *
NextEra Energy, Inc.
 
X
 
 
DEWHURST, MORAY P. *
NextEra Energy, Inc.
 
X
X1
 
ROBO, JAMES L. *
NextEra Energy, Inc.
 
X
X1
 
PIMENTEL, ARMANDO *
NextEra Energy Resources, LLC
 
X
X1
 
OLIVERA, ARMANDO J. *
Florida Power & Light Company
X
X
 
 
NAZAR, MANO K. *
NextEra Energy, Inc.
 
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.