This excerpt taken from the HD 8-K filed Aug 20, 2007.
2.8 Effective Date means January 1, 2008, the effective date of the amendment and restatement of the Plan.
2.9 Fair Market Value means the closing price for the Shares reported on a consolidated basis on the New York Stock Exchange on the relevant date or, if there were no sales on such date, the closing price on the nearest preceding date on which sales occurred.
2.10 Fees means all or part of any retainer or meeting fees payable in cash to a Nonemployee Director in his or her capacity as a Director. Fees shall not include any expenses paid directly or through reimbursement.
2.11 Nonemployee Director means a Director who is not an employee of the Company or any of its subsidiaries or affiliates. For purposes of the Plan, an employee is an individual whose wages are subject to the withholding of federal income tax under Code Section 3401.
2.12 Non-Section 409A Account means the portion of a Participants Stock Unit Account that was earned and vested, within the meaning of Code Section 409A, as of December 31, 2004, and is therefore not subject to Code Section 409A.