Select Comfort (SCSS)

1.1

Plan Name.

The name of the Plan is the “Select Comfort Executive Investment Plan.”

1.2

Plan Purpose.

The purposes of the Plan are to:

(a)

assist the Participating Employers in attracting and retaining Qualified Employees,

(b)

provide a tax-deferred capital accumulation vehicle for Qualified Employees, and

(c)

encourage additional retirement savings by Qualified Employees.

1.3

Plan Type.

          The Plan is an unfunded plan maintained primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees. It is intended that the Plan is exempt from the provisions of Parts 2, 3 and 4 of Subtitle B of Title I of ERISA by operation of sections 201(2), 301(a)(3) and 401(a)(4) thereof, respectively, and from the provisions of Title IV of ERISA, to the extent otherwise applicable, by operation of section 4021(b)(6) thereof. The Plan is also intended to be unfunded for tax purposes. The Plan will be construed and administered in a manner that is consistent with and gives effect to the foregoing. All amounts defined under the Plan shall be subject to the provisions of Code section 409A. The Plan is intended to comply in form and operation with Code Section 409A.

1.4

Plan Effective Date.

          The Plan is effective as of December 20, 2002. The plan as amended and restated is effective January 1, 2009 or such earlier date specified herein.

1.1

Plan Name.

The name of
the Plan is the “Select Comfort Executive Investment Plan.”

1.2

Plan Purpose.

The purposes
of the Plan are to:

(a)

assist the
Participating Employers in attracting and retaining Qualified Employees,

(b)

provide a
tax-deferred capital accumulation vehicle for Qualified Employees, and

(c)

encourage
additional retirement savings by Qualified Employees.

1.3

Plan Type.

          The Plan
is an unfunded plan maintained primarily for the purpose of providing
deferred compensation for a select group of management or highly compensated
employees. It is intended that the Plan is exempt from the provisions of
Parts 2, 3 and 4 of Subtitle B of Title I of ERISA by operation of sections
201(2), 301(a)(3) and 401(a)(4) thereof, respectively, and from the
provisions of Title IV of ERISA, to the extent otherwise applicable, by
operation of section 4021(b)(6) thereof. The Plan is also intended to be
unfunded for tax purposes. The Plan will be construed and administered in a
manner that is consistent with and gives effect to the foregoing. All amounts
defined under the Plan shall be subject to the provisions of Code section
409A. The Plan is intended to comply in form and operation with Code Section
409A.

1.4

Plan Effective Date.

          The Plan
is effective as of December 20, 2002. The plan as amended and restated is
effective January 1, 2009 or such earlier date specified herein.