This excerpt taken from the NYT 8-K filed Feb 17, 2006.
23. CREDITS TO RETIREMENT UNIT ACCOUNTS
The Committee shall allocate to each Participant selected to receive a Retirement Unit Award for that year such dollar amount as the Committee shall determine, taking into account the value of the Participants services to the Company. Such dollar amount shall thereupon be converted into Retirement Units or fractions of Units and credited to each such Participants Retirement Unit Account in a number equal to the quotient obtained by dividing such allocated dollar amount by the Fair Market Value of one share of Common Stock as of the date the allocation is made.