This excerpt taken from the JAVA 10-Q filed Feb 6, 2008.
18.9. Section 409A of the Code
The Administrator intends to comply with Section 409A of the Code (Section 409A), or an exemption to Section 409A, with regard to Awards hereunder that constitute nonqualified deferred compensation within the meaning of Section 409A. To the extent that the Administrator determines that a Grantee would be subject to the additional 20% tax imposed on certain nonqualified deferred compensation plans pursuant to Section 409A as a result of any provision of any Award granted under this Plan, such provision shall be deemed amended to the minimum extent necessary to avoid application of such additional tax. The nature of any such amendment shall be determined by the Administrator.
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To record adoption of the Plan by the Board as of October 31, 2007, and approval of the Plan by the stockholders on November 8, 2007, the Company has caused its authorized officer to execute the Plan.
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