First Amendment to Moody’s Corporation Retirement Account Plan

Summary

This amendment updates the Moody’s Corporation Retirement Account Plan, effective as of its adoption date. It clarifies that, for members eligible for early or normal retirement at the time of their severance, compensation will include any pro rata annual bonus paid upon retirement. The amendment also clarifies the numbering of certain plan sections related to rollover distributions and retroactive benefit commencement dates. The parties involved are Moody’s Corporation and the plan participants.

EX-10.10.2 3 mco-20211231xexx10102.htm EX-10.10.2 Document

EXHIBIT 10.10.2

FIRST AMENDMENT TO THE MOODY'S CORPORATION RETIREMENT ACCOUNT

The Moody’s Corporation Retirement Account (amended and restated effective as of January 1, 2021) (the “Plan”) is hereby amended as follows, effective as of the date this First Amendment is adopted:

1.The first paragraph of Section 1.14 is amended to add the following sentence to the end thereof:

In addition, for a Member who qualifies for an Early Retirement Benefit or a Normal Retirement Benefit as of his or her Severance Date, Compensation shall include any pro rata annual bonus paid in connection with the Member’s retirement.

2.For purposes of clarity, the Section titled “Direct Rollover Treatment for Certain Distributions” is Section 8.9 of the Plan and the Section titled “Retroactive Benefit Commencement Dates” is Section 8.10 of the Plan.