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AKS » Topics » Prior Approval and Amendments; Identification of Exhibit

This excerpt taken from the AKS DEF 14A filed Apr 17, 2008.

Prior Approval and Amendments; Identification of Exhibit

The Company’s Annual Management Incentive Plan (the “Annual Incentive Plan”) was originally adopted in January 1993. The Annual Incentive Plan was restated in March 1998 to reflect certain amendments, and was amended and restated in January 2003 to conform to the requirements of Section 162(m) of the Internal Revenue Code (“the Code”).

On October 18, 2007, the Annual Incentive Plan was amended to conform to certain requirements of Section 409A of the Code. For ease of reference and presentation, the amendments approved on October 18, 2007 have been incorporated into the Annual Incentive Plan and it has been restated as of that date. A copy of the amended and restated Annual Incentive Plan as of October 18, 2007 is attached as Exhibit A to this Proxy Statement.

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