THE GEON COMPANY
BENEFIT RESTORATION PLAN
TABLE OF CONTENTS
The purpose of this Plan is to insure that the benefits which would be received by employees participating in the
Savings Plan and Pension Plan of the Company, under the terms of the relevant plans, are not limited solely by
the application of Section 415 of the Code. This Plan should be read and construed so as to accomplish the
foregoing objective. This Plan is intended to be an "excess benefit plan" as that term is defined in Section 3(36) of
the Employee Retirement Income Security Act of 1974, as amended.
1.1 Affiliate means any corporation, partnership or other organization which, during any period of employment of
a Participant, was at least 50% controlled by the Company or an affiliate of the Company.
1.2 Annual Addition means, with respect to the Savings Plan, the sum of employer contributions, employee
contributions and forfeitures, as defined in Section 415(c)(2) of the Code, including the exceptions described in
such Section .
1.3 Committee means the Compensation Committee of the Board of Directors of the Company, or any person or
entity to whom the Compensation Committee of the Board of Directors of the Company has delegated any
authority or responsibility under the Plan.
I DEFINITIONS 2
II ELIGIBILITY TO PARTICIPATE 6
III BENEFIT RESTORATION UNDER THE PENSION PLAN 7
IV BENEFIT RESTORATION UNDER THE SAVINGS PLAN;
V PAYMENT OF BENEFITS 10
VI LIMITATIONS ON BOTH PENSION AND SAVINGS PLANS 11