The Deferred Compensation Plan is a nonqualified plan, making it exempt from certain IRS limitations and requirements. Assets of the Plan are held in a grantor trust established by Komatsu. The Plan is not qualified under IRS regulations. Any account established for you under the Plan would be subject to the claims of Komatsu’s creditor(s) in the event of a bankruptcy filed by Komatsu. Komatsu has reserved the right to terminate, amend or modify the Plan at any time, and in any respect. However, no amendment may decrease any participant’s vested rights to any accrued benefits.

If there is a discrepancy between any information on this site and the plan document, the plan document will govern.