Early Retirement Perquisite Policy

Exhibit 10.aa Subject PERQUISITES - A2 and B1 and B2 Officer Early Retirement Revised: 10/2007 Eligibility: Position of A2 or B1 and B2 level officer age 55 with10 years of service. Medical Insurance Polaris will provide a fully insured medical insurance plan through the same provider as an active Polaris employee for eligible retirees and spouses. Full coverage is provided from age 55 to 64 then coverage coincides with Medicare B for age 65+. Details are outlined in the summary plan documents. Dental Insurance Dental insurance will be continued for the retiree and spouse ...