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<div class=Section1>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>All:<o:p></o:p></span></font></p>
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10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>A couple of people have asked for this
information and it was suggested that others may be interested. We will
send updates as we continue working on our procedures.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Hope everyone is staying safe and warm!<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>k<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><i><font size=3 color="#ff9900" face="Times New Roman"><span
style='font-size:12.0pt;color:#FF9900;font-style:italic'>Kathy Kamm
Elliott, MBA, CPA, CFE<o:p></o:p></span></font></i></p>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'>Associate Vice President and Controller<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=3
color=navy face="Times New Roman"><span style='font-size:12.0pt;color:navy'>Oklahoma</span></font></st1:PlaceName><font
color=navy><span style='color:navy'> <st1:PlaceType w:st="on">State</st1:PlaceType>
<st1:PlaceType w:st="on">University</st1:PlaceType></span></font></st1:place><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'>207 Whitehurst Hall<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=3
color=navy face="Times New Roman"><span style='font-size:12.0pt;color:navy'>Stillwater</span></font></st1:City><font
color=navy><span style='color:navy'>, <st1:State w:st="on">OK</st1:State>
<st1:PostalCode w:st="on">74078-1041</st1:PostalCode></span></font></st1:place><font
color=navy><span style='color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'>(405) 744-4188<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'>(405) 744-6404 (Fax)<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'><a href="mailto:kathy.elliott@okstate.edu">kathy.elliott@okstate.edu</a><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy'> <o:p></o:p></span></font></p>
<p class=MsoNormal><em><b><i><font size=3 color=navy face="Times New Roman"><span
style='font-size:12.0pt;color:navy;font-weight:bold'>You cannot escape the
responsibility of tomorrow by evading it today.</span></font></i></b></em><font
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<p class=MsoNormal><em><i><font size=1 color=navy face="Times New Roman"><span
style='font-size:7.5pt;color:navy'>Abraham Lincoln</span></font></i></em><font
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<p class=MsoNormal><font size=1 color=navy face=Arial><span style='font-size:
7.5pt;font-family:Arial;color:navy'>This communication and any accompanying
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contact me at the above telephone number or email address. Thank
you. </span></font><o:p></o:p></p>
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<p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma;font-weight:bold'>From:</span></font></b><font size=2
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'> <st1:PersonName
w:st="on">Pratt, Jan H</st1:PersonName> <br>
<b><span style='font-weight:bold'>Sent:</span></b> Monday, December 10, 2007
10:29 AM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">Elliott,
Kathy</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> salary deferral plan</span></font><o:p></o:p></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Kathy I have attached the State’s notes on 409A
regulation with my additional notes (in orange). I have also attached a
copy of our salary deferral election form.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Lucida Calligraphy"><span
style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Jan Pratt</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Lucida Calligraphy"><span
style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Director, Payroll
Services</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=3
face="Lucida Calligraphy"><span style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Oklahoma</span></font></st1:PlaceName><font
face="Lucida Calligraphy"><span style='font-family:"Lucida Calligraphy"'> <st1:PlaceType
w:st="on">State</st1:PlaceType> <st1:PlaceType w:st="on">University</st1:PlaceType></span></font></st1:place><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=3
face="Lucida Calligraphy"><span style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Stillwater</span></font></st1:City><font
face="Lucida Calligraphy"><span style='font-family:"Lucida Calligraphy"'>, <st1:State
w:st="on">OK</st1:State> <st1:PostalCode w:st="on">74078</st1:PostalCode></span></font></st1:place><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Lucida Calligraphy"><span
style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Ph:
405.744.6372</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Lucida Calligraphy"><span
style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>Fx:
405.744-4149</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Lucida Calligraphy"><span
style='font-size:12.0pt;font-family:"Lucida Calligraphy"'>email:
jan.pratt@okstate.edu</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
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