LETTER OF UNDERSTANDING NO. 32

SUBJECT: IAM SHARES PAYROLL DEDUCTION

The Company agrees to provide a payroll deduction service to IAM-represented employees who choose to invest in the IAM Shares Mutual Fund managed by State Street Global Advisors CitiStreet. This service will begin as soon as practicable. The Company will play no role in promoting or otherwise communicating the availability of this service, other than to ensure there is a clear distinction between the service and the Company’s Voluntary Investment Plan.

Dated:  September 29, 2005 4, 2008

 

 

 

 

 

 

 

 

 

By:___________________________                  By:________________________

Date: _________________________                 Date:______________________