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C » Topics » (e) Transfer of Employment.

This excerpt taken from the C 10-Q filed Aug 3, 2007.

(e)           Transfer of Employment.

(i)            If Participant transfers to a subsidiary that is a member of the “controlled group” of Citigroup (as defined below), including a transfer covered under the Citigroup Expatriate Program, the Award will continue to vest on schedule.

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(ii)           If Participant transfers to a subsidiary that is not a member of the “controlled group” of Citigroup (as defined below), an involuntary termination other than for Gross Misconduct (as defined in Section 3(f) below) will occur for purposes of this Agreement.

(iii)          For purposes of this Agreement, “controlled group” has the meaning set forth in the first sentence of Treas. Reg. § 1.409A-1(h)(3).

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