POLYONE SUPPLEMENTAL RETIREMENT BENEFIT PLAN
(As Amended and Restated Effective December 31, 2007)
PolyOne Corporation does hereby amend and completely restate the PolyOne Supplemental Retirement Benefit
Plan on the terms and conditions described herein. This restatement, to the extent it accurately sets forth the
intended provisions regarding deferral elections in the first sentence of Section 4, is effective as of January 1,
2004, the original effective date of adoption of the Plan. In all other respects, this restatement is effective as of
December 31, 2007.
SECTION 1. PURPOSE OF PLAN
The purpose of the Plan is to provide for certain employees the benefits they would have received under the
Retirement Plan but for (i) the dollar limitation on Compensation taken into account under the Retirement Plan as
a result of Section 401(a)(17) of the Code, (ii) the limitations imposed under Section 415 of the Code, and
(iii) the limitations under Sections 402(g), 401(k)(3), 401(m) and 414(v) of the Code. The Plan is intended to
qualify as an unfunded, deferred compensation plan for a select group of management or highly compensated
employees under ERISA. This Plan is expected to encourage the continued employment of the participating
employees whose management and individual performance are largely responsible for the success of the
Employer and to facilitate the recruiting of key management and highly compensated employees required for the
continued growth and profitability of the Employer.
SECTION 2. DEFINITIONS
SECTION 3. ELIGIBLE EMPLOYEES
2.1 “Administrator” means the Retirement Plan Committee appointed by the Board.
2.2 “Beneficiary” means the person or entity determined to be a Participant’s beneficiary pursuant to
2.3 “Board” means the board of directors of PolyOne Corporation.
2.4 “Code” means the Internal Revenue Code of 1986, as amended from time to time.
2.5 “Compensation” shall have the meaning set forth in the Retirement