Release No. 33-8732A Release No. 34-54302A Release No. IC-27444A

Securities and Exchange Commission

Executive Compensation and Related Person Disclosure
Section II.E.

II. Executive and Director Compensation Disclosure

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E. Conforming Amendments

The Item 402 amendments necessitate conforming amendments to the Items of Regulations S-K and S-B and the proxy rules that cross reference amended paragraphs of Item 402. On this basis, we are amending:

• the Item 201(d) of Regulations S-K and S-B and proxy rule references to the Item 402 definition of plan;³⁷³
• the Item 601(b)(10) of Regulation S-K reference to the Item 402 treatment of foreign private issuers;³⁷⁴ and
• the proxy rule references to Item 402 retirement plan disclosure.³⁷⁵

³⁷³ Amendments to: Instruction 2 to paragraph (d) of Item 201 of Regulation S-B; Instruction 2 to paragraph (d) of Item 201 of Regulation S-K; Exchange Act Rules 14a-6(a)(4) and 14c-5(a)(4); and Instruction 1 to Item 10 of Schedule 14A.

³⁷⁴ Amendment to Item 601(b)(10)(iii)(C)(5).

³⁷⁵ Amendments to Item 10(b)(1)(ii) and Instruction to Item 10(b)(1)(ii) of Schedule 14A.