Exhibit 10(ii)(au)
AMENDMENTS TO MIRROR SAVINGS PLAN I, II and III
1. Section 2.02 (Eligible Associate) of the J. C. Penney Company, Inc. Mirror Savings Plan III is amended
effective August 1, 1999 to revise paragraph two to read as follows:
An Associate shall not be designated as an Eligible Associate unless he (a) is employed with the Company at a
position responsibility level of 15 or above, or with an Employer at a comparable position responsibility level as
determined by the Vice President and Director of Human Resources (or his successor by title or position) in his
sole discretion and (b) is expected to have projected earnings of at least $100,000 for his first year of
employment based on his Compensation as of his date of hire.
2. Section 2.04 (Election to Defer) of the J. C. Penney Company, Inc. Mirror Savings Plan III is amended
effective August 1, 1999 to revise subparagraph
(b) of paragraph two and to add a new paragraph after subparagraph (c) of paragraph two to read as follows:
(b) For a Plan Year beginning after December 31, 1999, on or before the last day of the 30-day period
("election period") beginning on the Eligible Associate's date of hire and shall be effective on the first day of the
next calendar month beginning after the end of the election period, or
The election period described in (b) above shall begin on the date of the written offer to participate in the Plan if
the Vice President and Director of Human Resources (or his successor by title or position) determines in his sole
discretion that the Eligible Associate did not have adequate time after his date of hire to make an Election to
Defer.
3. Section 4.02 (Company Accounts) of the J. C. Penney Company, Inc. Mirror Savings Plans I and II is
amended effective March 1, 2001 to delete the words "who has attained age 55 and is 100% vested in his
Company Accounts under the Plan" from the first sentence.
4. Section 7.03 (Death) of the J. C. Penney Company, Inc. Mirror Savings Plans I, II and III is amended