THE GEON COMPANY
BENEFIT RESTORATION PLAN
TABLE OF CONTENTS
The primary purpose of this Plan is to provide deferred compensation to employees who are determined by the
Company to be management or highly compensated employees. This Plan should be read and construed so as to
accomplish the foregoing objective. This Plan is intended to meet the requirements of Section 201(2) 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
1.3 Basic Pension Plan Benefit means the pension benefit payable from the Pension Plan to a Participant,
computed without regard to the benefit limitations imposed on the Pension Plan by Sections 415 and 401(a)(17)
of the Code, and, in the case of an MIP/SIP Limited Participant, computed taking into account the MIP/SIP
Limited Participant's MIP/SIP Limited Compensation as eligible earnings under the Pension Plan.
1.4 Basic Savings Plan Match means the amount of Company matching contribution which would be credited to
the Participant under the Savings Plan without regard to the limitations imposed on the Savings Plan by Sections
415, 401(k), 401(m), and 401(a)(17) of the Code, determined based on the Participant's Current
I DEFINITIONS 2
II ELIGIBILITY TO PARTICIPATE 7
III BENEFIT RESTORATION UNDER THE PENSION PLAN 8
IV BENEFIT RESTORATION