On December 31, 2020, 85M Inc. approved a restricted stock unit plan that included the following general terms.

- Each restricted stock unit is equivalent to one share of \(\$ 1\) par value, common stock of \(85 \mathrm{M}\) Inc.

- Restricted stock units vest three years after the date of grant, subject to forfeiture if employment is terminated prior to the end of the vesting period.

- Shares are distributed after the vesting period if the employee is still employed by the company.