A Participant shall be one hundred percent (100%) vested at all times in his or her Cash Subaccount (including Plan Earnings thereon). A Participant’s RSU Subaccount (including Plan Earnings thereon) shall vest separately with respect to each award of Restricted Stock deferred by the Participant, at the same rate, and subject to the same conditions, pursuant to which the award of Restricted Stock would have vested according to the terms of such award as approved by the Board.