CUMMINS ENGINE COMPANY, INC.
EXCESS BENEFIT RETIREMENT PLAN
Effective as of March 1, 1984 Amended as of October 24, 1986 Amended as of January 12, 1989 Amended as
of February 14, 1989
Section 415 of the Internal Revenue Code (the "Code"), as amended by the Employee Retirement Income
Security Act of 1974 (the "Act") and the Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA"), imposes
certain dollar limitations on the annual retirement benefit payable to an individual after December 31, 1982, and
Section 401(a)(17) of the Code, as added by the Tax Reform Act of 1986 ("TRA") imposes a dollar limitation
on the annual compensation taken into account for any purpose after December 31, 1988 under qualified pension
plans such as the Cummins Engine Company, Inc., and Affiliates Retirement Plan "A" (the "Retirement Plan").
Cummins Engine Company, Inc. ("Cummins") has amended the Retirement Plan to conform to the benefit and
compensation limitations of the Code, the Act, TRA and TEFRA, and such amendments (the "Limitation
Amendments") have reduced the benefits that certain employees of Cummins and its Affiliates (as such term is
defined under the Retirement Plan) would otherwise be entitled to receive under the Retirement Plan. Cummins
and such Affiliates have adopted this Plan so that eligible employees shall receive retirement benefits in the same
amounts they would have received under the Retirement Plan were it not for the Limitation Amendments.
Section 1. Definitions:
a) "Employee" is defined for the purpose of this Plan as that term is defined under the Retirement Plan.
b) "Participants" is defined as any employee who has a current accrued retirement benefit in excess of the benefit
Section 415 of the Code.
c) "Joint Annuitant" is defined for the purposes of this Plan as that term is defined under the Retirement Plan.
d) "Plan" is defined as the Excess Benefit Retirement Plan of Cummins Engine Company, Inc., as amended from
time to time.