FPL Group, Inc. Appendix A1 – Bonus SERP Status and Deferred Compensation Designations for Executive Officers

Summary

This document lists certain executive officers of FPL Group, Inc., Florida Power & Light Company, and NextEra Energy Resources, LLC, and specifies their eligibility for the Class A “Bonus SERP” and related deferred compensation credits. It outlines which executives receive double basic and transition credits under the Supplemental Executive Retirement Plan (SERP), and notes that certain deferred compensation is subject to IRS Code Section 409A. The document clarifies that only specific deferrals made after January 1, 2005, are subject to these tax rules, as identified by the Compensation Committee.

EX-10.A 3 exhibit10a.htm EXHIBIT 10(A) exhibit10a.htm

Exhibit 10(a)

Appendix A1 Last Revised On: August 17, 2009
Name	Company	Pre-4/1/1997 Participant	Class A “Bonus SERP” Status	Double Basic Credits	Double Transition Credits
HAY, LEWIS, III *	FPL Group, Inc		X
PIMENTEL, ARMANDO *	FPL Group, Inc		X	X1
ROBO, JAMES L. *	FPL Group, Inc		X	X1
DEWHURST, MORAY P. *	FPL Group, Inc		X	X1
OLIVERA, ARMANDO J. *	Florida Power & Light Company	X	X
DAVIDSON, F. MITCHELL *	NextEra Energy Resources, LLC		X1	X1
STALL, J. ARTHUR *	FPL Group, Inc	X	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 FPL Group, Inc.