COLUMBIA SPORTSWEAR COMPANY
401(k) EXCESS PLAN
April 1, 2008
Columbia Sportswear Company
An Oregon Corporation
14375 NW Science Park Drive
Portland, OR 97229-5418
Columbia Sportswear Company (the Company) establishes this 401(k) Excess Plan (the Plan) for a select group of
management or highly compensated employees. The Plan is intended to permit eligible employees to defer amounts in excess of
the amounts that may be deferred under the Columbia Sportswear Company 401(k) Profit Sharing Plan (the Qualified Plan) and
receive matching contributions on certain of those deferrals, if the Company, in its discretion, makes such contributions. The
Plan is intended to be an unfunded, nonqualified Plan that complies with §409A of the Internal Revenue Code of 1986, as
amended, (the Code) and related regulations and the related trust is intended to comply with the rules regarding grantor trusts.
1.1 This Plan shall be effective April 1, 2008.
1.2 The Plan Year shall be the calendar year, except that the first Plan Year shall be a short year beginning on the
effective date in 1.1 above and ending December 31, 2008.
1.3 The Company adopts this Plan for eligible employees of the Company or any affiliate, other than an affiliate
excluded from the Plan by the Company.
1.3-1 “Affiliate” means a corporation, person or other entity that is a member, with an Employer, of a controlled
group under §414(b) of the Code, a group of trades or businesses under common control under §414(c) of the Code,
an affiliated service group under §414(m) of the Code or a group that is designated a controlled group pursuant to
§414(o) of the Code.
1.3-2 “Employer” means the Company and any non-excluded affiliate.
1.4 Transfer of employment from one affiliate to another shall not cause a separation from service.
1.5 If an employee is employed by two or more affiliates at the same time, the following shall apply:
1.5-1 The employee may elect contributions out of compensation from each Employer but