This excerpt taken from the GMCR DEF 14A filed Jan 28, 2008.
The Administrator may, but need not, permit a Participant to defer payment of an Award beyond the date that the Award would otherwise be payable. Any such deferral shall be governed by the 2002 Companys Deferred Compensation Plan, as amended, and shall comply with the applicable requirements of Section 409A. Any amount deferred shall be adjusted for notional interest or other notional earnings on a basis, determined by
the Administrator, that preserves the eligibility of the Award payment as exempt performance-based compensation under Section 162(m).