Capital Investment Plan (2001)Full Document 

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Article                                                                     Page
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I.    DEFINITIONS......................................................       1

      1.01  Account....................................................       2
      1.02  Administrative Committee...................................       2
      1.03  Affiliated Company.........................................       2
      1.04  Affiliated Plan............................................       2
      1.05  Automatic Enrollment Date..................................       2
      1.06  Basic Contributions........................................       2
      1.07  Basic Contribution Account.................................       2
      1.08  Beneficiary................................................       3
      1.09  Board of Directors.........................................       3
      1.10  Break in Service...........................................       3
      1.11  Code.......................................................       3
      1.12  Committee..................................................       4
      1.13  Company....................................................       4
      1.14  Company Contribution Account...............................       4
      1.15  Compensation...............................................       4
      1.16  Disability.................................................       4
      1.17  Effective Date.............................................       4
      1.18  Eligible Employee..........................................       4
      1.19  Employee...................................................       5
      1.20  Entry Dates................................................       5
      1.21  ERISA......................................................       5
      1.22  Investment Fund............................................       5
      1.23  Job Elimination............................................       5
      1.24  Participant................................................       6



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                                  NABISCO, INC.
                             CAPITAL INVESTMENT PLAN
                                      INDEX



Article                                                                     Page
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      1.25  Participant Company........................................       6
      1.26  Plan.......................................................       6
      1.27  Plan Year..................................................       6
      1.28  Prior Plan.................................................       6
      1.29  Retirement.................................................       6
      1.30  RJR Plan...................................................       6
      1.31  Rollover Contributions.....................................       6
      1.32  Rollover Contribution Account..............................       6
      1.33  Service....................................................       7
      1.34  Severance Date.............................................       7
      1.35  Supplemental After-Tax Contributions.......................       8
      1.36  Supplemental After-Tax Contribution Account................       8
      1.37  Supplemental Pre-Tax Contribution .........................       8
      1.38  Supplemental After-Tax Contribution Account................       8
      1.39  Surviving Spouse...........................................       8
      1.40  Termination of Employment..................................       9
      1.41  Trustee....................................................       9
      1.42  Trust Fund.................................................       9
      1.43  Valuation Date.............................................       9


II.   PARTICIPATION....................................................      10

      2.01  Eligibility................................................      10
      2.02  Participation..............................................      10
      2.03  Participant Status.........................................      11

III.  CONTRIBUTIONS....................................................      12

      3.01  Participant Basic Contributions............................      12
      3.02  Supplemental Pre-Tax Contributions.........................      12
      3.03  Supplemental After-Tax Contributions.......................      12
      3.04  Company Contributions......................................      12
      3.05  Change in Participant Contributions........................      14




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                                 NABISCO, INC.
                            CAPITAL INVESTMENT PLAN

                                     INDEX
                                    (cont'd)



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      3.06  Suspension of Participant Contributions....................      14
      3.07  Restrictions on Pre-Tax Contributions......................      14
      3.08  Restrictions on Pre-Tax Contributions......................      16
      3.09  Qualified Military Service.................................      16

IV.   TRUST FUND AND INVESTMENT FUNDS..................................      18

      4.01  The Trust Agreement........................................      18
      4.02  The Trustee................................................      18
      4.03  Separate Funds.............................................      18
      4.04  Investment Funds...........................................      18
      4.05  Temporary Investment.......................................      18
      4.06  Investment of Contributions................................      18
      4.07  Voting by Participants.....................................      19
      4.08  Investment Managers........................................      20
      4.09  Participant Responsibility For Selection of Funds..........      20

V.    ACCOUNT STATEMENTS AND VALUATION.................................      21

      5.01  Valuation of Accounts......................................      21
      5.02  Valuation Upon Withdrawal or Distribution..................      21
      5.03  Statement of Accounts......................................      21

VI.   VESTING AND FORFEITURES..........................................      22

      6.01  Vesting of Participant's Contributions.....................      22
      6.02  Vesting of Company Contributions...........................      22
      6.03  Forfeiture on Termination of Employment....................      23
      6.04  Disposition of Forfeitures.................................      23
      6.05  Restoration of Forfeitures.................................      23

VII.  DISTRIBUTIONS....................................................      24

      7.01  Distribution of Benefits...................................      24
      7.02  Installment Option.........................................      26
      7.03  Proof of Death and Right of Beneficiary....................      26
      7.04  Completion of Appropriate Forms and Procedures.............      26
      7.05  Investment Pending Distribution............................      26
      7.06  Direct Rollovers...........................................      26




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                                 NABISCO, INC.
                            CAPITAL INVESTMENT PLAN

                                     INDEX
                                    (cont'd)



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VIII. WITHDRAWAL PRIOR TO TERMINATION OF EMPLOYMENT
      AND SPECIAL PRE-TAX CONTRIBUTION RULES...........................      28

      8.01  Election to Withdraw from Accounts.........................      28
      8.02  Withdrawal of After-Tax and Company Contributions..........      28
      8.03  Rules Applicable to Withdrawals Prior to Termination
            of Employment..............................................      29
      8.04  Hardship Withdrawals.......................................      29
      8.05  Restrictions on Pre-Tax Contribution Distributions.........      30

IX.   LOANS ...........................................................      31

      9.01  Loan Provisions............................................      31

X.    ADMINISTRATION OF THE PLAN.......................................      33

      10.01 Nabisco Employee Benefits Committee........................      33
      10.02 Administrative Committee...................................      33
      10.03 Authority and Duties of Various Fiduciaries................      34
      10.04 Named Fiduciaries..........................................      36
      10.05 Delegation.................................................      36
      10.06 Multiple Capacities........................................      36

XI.   AMENDMENTS, TERMINATION, PERMANENT
      DISCONTINUANCE OF CONTRIBUTIONS,
      MERGER OR CONSOLIDATION..........................................      37

      11.01 Amendments.................................................      37
      11.02 Termination or Permanent Discontinuance of Contributions...      37
      11.03 Partial Termination........................................      37
      11.04 Benefits in Case of Merger or Consolidation................      37




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                                 NABISCO, INC.
                            CAPITAL INVESTMENT PLAN

                                     INDEX
                                    (cont'd)



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XII. MISCELLANEOUS.....................................................      39

      12.01 Benefits Payable from Trust Fund...........................      39
      12.02 Elections..................................................      39
      12.03 No Right to Continued Employment...........................      39
      12.04 Inalienability of Benefits and Interests...................      39
      12.05 Qualified Domestic Relations Orders........................      39
      12.06 Payments for Exclusive Benefit of Participants.............      39
      12.07 New Jersey Law to Govern...................................      40
      12.08 No Guarantee...............................................      40
      12.09 Address of Record..........................................      40
      12.10 Unlocated Spouse...........................................      40
      12.11 Agent for Process..........................................      40
      12.12 Payments in the Event of Incompetency......................      40
      12.13 Transfer of Accounts to This Plan..........................      40
      12.14 Transfer of Accounts From This Plan to an Affiliated Plan..      43
      12.15 Direct or Indirect Transfer................................      43
      12.16 Payment of Expenses........................................      43
      12.17 Transfer of Accounts to the R. J. Reynolds Tobacco
            Company Capital Investment Plan............................      44
      12.18 Headings...................................................      44

XIII. CLAIM PROCEDURE..................................................      45

      13.01 Initial Determination......................................      45
      13.02 Review.....................................................      45

XIV.  LIMITATION ON BENEFITS...........................................      47

      14.01 Code Section 415 Limits....................................      47
      14.02 Code Section 416 Limits....................................      50



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                                 NABISCO, INC.
                            CAPITAL INVESTMENT PLAN

                                     INDEX
                                    (cont'd)



Article                                                                     Page
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XV.   SPECIAL PROVISIONS PERTAINING TO TRANSFERS
      FROM RJR NABISCO CAPITAL INVESTMENT PLAN.........................      55


SCHEDULE

Schedule A-- Compensation..............................................      57



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                      NABISCO, INC. CAPITAL INVESTMENT PLAN

                                  INTRODUCTION

                  WHEREAS, prior to June 14, 1999, RJR Nabisco, Inc. ("RJR")
maintained the RJR Nabisco Capital Investment Plan (the "RJR Plan") for the
benefit of its eligible employees, including those employed by Nabisco, Inc.
(the "Company") and its affiliates ("Eligible Nabisco Employees"); and

                  WHEREAS, on June 14, 1999, RJR was spun-off from its parent
company, RJR Nabisco Holdings Corp. through a distribution to its shareholders
of all of the outstanding shares of the common stock of RJR, and, as a result of
such spin-off, RJR is no longer related to Nabisco, Inc. and its affiliates; and

                  WHEREAS, in connection with such spin-off, effective June 14,
1999, the RJR Plan is maintained by R. J. Reynolds Tobacco Company for the
benefit of its eligible employees and the eligible employees of its affiliates;
and

                  WHEREAS, in light of the foregoing, effective June 14, 1999,
the Eligible Nabisco Employees are no longer eligible to participate in the RJR
Plan; and

                  WHEREAS, effective as of June 14, 1999, the Company desires to
establish the Nabisco, Inc. Capital Investment Plan (the "Plan"), a profit
sharing plan containing Section 401(k) cash or deferred features for the benefit
of the Eligible Nabisco Employees and newly eligible employees of the Company
and its affiliates; and

                  WHEREAS, effective June 14, 1999, the account balances held
under the RJR Plan attributable to the Eligible Nabisco Employees and
forfeitures attributable to individuals who terminated employment prior to June

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