This excerpt taken from the FUN 8-K filed Jul 24, 2007.
Amendment and Restatement of the Supplemental Retirement Program
Cedar Fair has had a supplemental retirement program in place since 1992 but additional contributions to the plan were discontinued in 2004. The plan had not been updated since then. Presently, only the chief executive officer, Richard Kinzel, and the chief operating officer, Jacob Falfas, participate in the plan. The majority of the amendments to the Cedar Fair, L.P. Amended and Restated Supplemental Retirement Program were required to make the program compliant with Section 409A. Other material changes include: