To the extent any reimbursements or in-kind benefits due to a Participant under this Plan constitute “deferred compensation” under Section 409A of the Code, any such reimbursements or in-kind benefits shall be paid to a Participant in a manner consistent with Treas. Reg. Section 1.409A-3(i)(1)(iv). Accordingly, the amount of expenses eligible for reimbursement, or in-kind benefits provided, during a Participant’s taxable year shall not affect the expenses eligible for reimbursement, or in-kind benefits to be provided, in any other taxable year of the Participant. Any reimbursement of an expense shall be made on or before the last day of the Participant’s taxable year following the Participant’s taxable year in which the expense was incurred. The Participant’s right to reimbursement or in-kind benefits shall not be subject to liquidation or exchange for another benefit.