This excerpt taken from the BBY DEF 14A filed May 12, 2009.
What are the key features of the amended Omnibus Plan?
The material terms of the amended Omnibus Plan are summarized below. The amended Omnibus Plan has
been designed to meet the requirements of Section 162(m) of the Code regarding the deductibility of executive compensation and to minimize the risk of premature income taxes and related penalties on participating employees under Section 409A of the Code.
The following summary is qualified in its entirety by reference to the full text of the amended Omnibus Plan. A copy of the amended Omnibus Plan may be obtained from us free of charge upon written request and is also available on our Web site at www.BestBuy.com under "Company Information," after selecting the "For Our Investors" link.