SUPPLEMENTAL RETIREMENT INCOME PLAN
CSP Inc, a Massachusetts corporation (the “Company”) hereby establishes this Supplemental Retirement Income Plan (the
“Plan”), effective as of January 1, 1986, for the purpose of promoting in certain highly compensated or supervisory Key
Employees of long service to the Company the strongest interest in the successful operation of the Company and increased
efficiency in their work and to provide to such Key Employees benefits upon retirement, death, disability or other termination of
employment, in consideration of services to be performed after the date of this Agreement but prior to such Key Employees’
A. Actuarial - Shall describe actuarial calculations based on the 1970 Group Annuity Mortality Tables and a presumed 7.5%
interest rate or on accepted tables and interest rates prevailing at the time the calculation is made and in accordance with
accepted actuarial standards.
B. Administrative Committee - “Administrative Committee” shall mean the committee appointed pursuant to Section 4 of the
C. Age - “Age” shall mean the age of the person as of his last birthday.
D. Disability - “Disability” shall mean, if the Participant is insured under a life insurance policy the premiums for which are paid
by the Company, and which policy contains a “waiver of premium” benefit, the definition of total disability contained in the
insurance policy. If the Participant is not insured under such a life insurance policy, the Company shall, in its complete and sole
discretion, determine whether the Participant is disabled for the purposes of the Plan.
E. Early Retirement Date - “Early Retirement Date” shall mean the first day of the month after a Participant attains eligibility for
early retirement under the Company’s Qualified Plan.
F. Key Employees - “Key Employees” employees of the Company all of whom are management or supervisory employees long
employed with the Company.
G. Normal Retirement Date - “Normal