SECOND AMENDMENT TO THE SEVERANCE PAY PLAN OF JOHNSON & JOHNSON AND U.S. AFFILIATED COMPANIES (as amended and restated effective October 1, 2014)

An Eligible Employee is not eligible for the benefits provided in Article 5 if his or her employment is terminated as a result of any one of the following events:

the refusal of a position with a Johnson & Johnson Company, which, in the sole discretion of the Pension and Benefits Committee, is comparable (meaning that the new position would not result in a reduction of the Eligible Employee’s base pay or salary (other than a de minimis reduction) or pay grade ) to the Eligible Employee’s current position and for which the primary work location is no more than a 50-mile radius from the Eligible Employee’s current primary work location, or the acceptance of employment with a Johnson & Johnson Company;