P HILIP M ORRIS I NTERNATIONAL
E MPLOYEE G RANTOR T RUST E NROLLMENT A GREEMENT
This agreement (“Agreement”) is made this day of , 2008, between (the
“Employee”), the person, if any, to whom the Employee is legally married (the “Employee’s Spouse”), PMI Global Services Inc.
(“PMIGS”) and those affiliates of PMIGS that are or become obligated to the Employee under the terms of the PMI
Supplemental Plans or the SEP, as defined below (PMIGS and such affiliates collectively referred to hereinafter as the
The Employee previously entered into one or more Employee Grantor Trust Enrollment Agreements with Altria Group, Inc.
or certain of its affiliates (collectively, “Altria”) providing for payments (“Funding Payment”) to or on behalf of the Employee by
Altria in satisfaction of its obligations under certain supplemental plans maintained by Altria (the “Altria Supplemental Plans”),
such payments to be made to an Employee Grantor Trust established by the Employee (the “Trust”). (The most recent such
Employee Grantor Trust Enrollment Agreement referred to above, including any amendments thereto, shall be referred to
hereinafter as the “Original Enrollment Agreement.”) Thereafter, pursuant to one or more Supplemental Employee Grantor Trust
Enrollment Agreements between the Employee and Altria (the most recent of which, including any amendments thereto,
hereinafter referred to as the “Supplemental Enrollment Agreement”), the Employee ceased accruing future benefits under the
Altria Supplemental Plans as of January 1, 2005, and Altria made certain additional payments (“Target Payments”) to the Trust
as current compensation for services rendered by the Employee.
Trust amounts that are attributable to deposits made pursuant to the terms of the Original Enrollment Agreement and any
predecessors thereto are held in a subaccount of the Trust (“Trust Account FP”), and amounts at