This excerpt taken from the FUN DEF 14A filed Apr 6, 2007.
Our Supplemental Retirement Plan provides retirement benefits to its participants, including Messrs. Kinzel and Falfas. Participants have the right to receive cash payments from us upon retirement at age 62 or over, with a minimum of 20 years service to us. The Plan is not presently open to additional participants. Amounts were allocated in prior years to participants from the general partner fees as approved by the Compensation Committee. No allocations have been made since May 2004. Each account accrues interest at the prime rate as established from time to time by our bank. Participants who leave our employ prior to age 62 or before achieving 20 years of service forfeit the amount in their account. In the event of death, disability or retirement at age 62 or over with 20 years of service, all amounts accrued will vest and become payable. In the event of a change in control, all amounts accrued will vest and fund a trust for the benefit of the participant when the participant reaches age 62, dies or becomes disabled. The accrued balance may be distributed in a lump sum or in a number of future payments over a period not to exceed 10 years.
The amounts indicated in the table below represent the December 31, 2006 present value of accumulated benefits payable to each of the named executive offers under the Plan. Mr. Kinzel has reached retirement age under the Plan and has over 20 years of service. Therefore, if Mr. Kinzel were to retire, he would be entitled to receive the amount indicated below. Because Mr. Falfas is not vested in the Plan yet, we have indicated the present value of his accumulated benefit determined using interest rate assumptions consistent with those used in our financial statements.