Exhibit
10(e)
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Appendix
A1
Last
Revised On: January 1, 2010
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Name
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Company
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Pre-4/1/1997
Participant
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Class
A “Bonus SERP” Status
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Double
Basic Credits
|
Double
Transition Credits
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|||||
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HAY,
LEWIS, III *
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FPL
Group, Inc
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X
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PIMENTEL,
ARMANDO *
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FPL
Group, Inc
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|
X
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X1
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||||||
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ROBO,
JAMES L. *
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FPL
Group, Inc
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|
X
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X1
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||||||
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DEWHURST,
MORAY P. *
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FPL
Group, Inc
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|
X
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X1
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||||||
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OLIVERA,
ARMANDO J. *
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Florida
Power & Light Company
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X
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X
|
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||||||
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DAVIDSON, F.
MITCHELL *
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NextEra
Energy Resources, LLC
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X1
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X1
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||||||
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NAZAR,
MANO K. *
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FPL
Group, Inc
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X1
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X1
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1 The
Compensation Committee has expressly identified these items and
acknowledged that they are subject to Internal Revenue Code Section
409A. In particular, these items include: (i) the additional
deferred compensation provided by the designation of certain officers as
Class A Executives, effective on or after January 1, 2006; and (ii) the
additional deferred compensation set forth in SERP Amendment #4 to the
Prior Plan (meaning amounts deferred by certain senior officers specified
by the Compensation Committee who became participants in the SERP on or
after April 1, 1997 at the rate of two times the basic credit and, to the
extent applicable, the transition credit under the cash balance formula in
the SERP for their pensionable earnings on or after January 1,
2006). Importantly, nothing in Amendment #4 to the Prior Plan,
the SERP, Compensation Committee resolutions, or any other document shall
be construed as subjecting to Code Section 409A any deferrals made under
the SERP prior to January 1, 2005, except as expressly noted
herein.
*Executive
Officer of FPL Group, Inc.
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Appendix
A2
Last
Revised On: January 1, 2010
|
||||||||||
|
Name
|
Company
|
Pre-4/1/1997
Participant
|
Class
A “Bonus SERP” Status
|
Double
Basic Credits
|
Double
Transition Credits
|
|||||
|
BENNETT,
CHRISTOPHER A. *
|
FPL
Group, Inc
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|
X1
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X1
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||||||
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KELLIHER,
JOSEPH T. *
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FPL
Group, Inc
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|
X1
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X1
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||||||
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MCGRATH,
ROBERT L. 2*
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FPL
Group, Inc
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X1
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X1
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X1
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|||||
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POPPELL,
JAMES W. *
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FPL
Group, Inc
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X1
|
X1
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|||||||
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RODRIGUEZ,
ANTONIO *
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FPL
Group, Inc
|
X
|
|
|
||||||
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SIEVING,
CHARLES E. *
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FPL
Group, Inc
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X1
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X1
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|||||||
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CUTLER,
PAUL I. *
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FPL
Group, Inc
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|
X1
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||||||
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DAVIS,
K. MICHAEL *
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FPL
Group, Inc
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X
|
|
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||||||
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FROGGATT,
CHRIS N. *
|
FPL
Group, Inc
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X1
|
||||||||
|
1The
Compensation Committee has expressly identified these items and
acknowledged that they are subject to Internal Revenue Code Section
409A. In particular, these items include: (i) the additional
deferred compensation provided by the designation of certain officers as
Class A Executives, effective on or after January 1, 2006; and (ii) the
additional deferred compensation set forth in SERP Amendment #4 to the
Prior Plan (meaning amounts deferred by certain senior officers specified
by the Compensation Committee who became participants in the SERP on or
after April 1, 1997 at the rate of two times the basic credit and, to the
extent applicable, the transition credit under the cash balance formula in
the SERP for their pensionable earnings on or after January 1,
2006). Importantly, nothing in Amendment #4 to the Prior Plan,
the SERP, Compensation Committee resolutions, or any other document shall
be construed as subjecting to Code Section 409A any deferrals made under
the SERP prior to
January 1, 2005, except as expressly noted herein.
2 Due
to material modification of the SERP benefit pursuant to an Executive
Retention Employment Agreement entered into after December 31, 2004, no
amount of the SERP benefit for Mr. McGrath is eligible for grandfathered
treatment under Code Section 409A.
*Executive
Officer of FPL Group, Inc.
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