SEC Info - Bank of America Corp/DE - ‘10-K’ for 12/31/12

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Bank of America Corp/DE – ‘10-K’ for 12/31/12 – ‘EX-10.A’

On: Thursday, 2/28/13, at 4:03pm ET · For: 12/31/12 · Accession #: 70858-13-97 · File #: 1-06523

  As Of               Filer                 Filing    For·On·As Docs:Size

 2/28/13  Bank of America Corp/DE           10-K       12/31/12  184:118M

Annual Report — Form 10-K — Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   7.31M 
 2: EX-10.A     Material Contract                                   HTML     57K 
 3: EX-10.C     Material Contract                                   HTML    180K 
 4: EX-10.D     Material Contract                                   HTML     47K 
 5: EX-10.L     Material Contract                                   HTML     55K 
 7: EX-21       Subsidiaries List                                   HTML    436K 
 8: EX-23.A     Consent of Experts or Counsel                       HTML     50K 
 9: EX-23.B     Consent of Experts or Counsel                       HTML     50K 
10: EX-24       Power of Attorney                                   HTML     68K 
15: EX-99.A     Miscellaneous Exhibit                               HTML    219K 
16: EX-99.B     Miscellaneous Exhibit                               HTML    143K 
 6: EX-12       Statement re: Computation of Ratios                 HTML     82K 
11: EX-31.A     Certification -- §302 - SOA'02                      HTML     53K 
12: EX-31.B     Certification -- §302 - SOA'02                      HTML     53K 
13: EX-32.A     Certification -- §906 - SOA'02                      HTML     49K 
14: EX-32.B     Certification -- §906 - SOA'02                      HTML     49K 
127: R1          Document and Entity Information                     HTML     75K  
94: R2          Consolidated Statement of Income                    HTML    231K 
118: R3          Consolidated Statement of Comprehensive Income      HTML     87K  
133: R4          Consolidated Balance Sheet                          HTML    227K  
168: R5          Consolidated Balance Sheet (Parenthetical)          HTML    126K  
99: R6          Consolidated Statement of Changes in Shareholders'  HTML    141K 
                Equity                                                           
117: R7          Consolidated Statement of Cash Flows                HTML    217K  
86: R8          Consolidated Statement of Cash Flows                HTML     79K 
                (Parenthetical)                                                  
71: R9          Summary of Significant Accounting Principles        HTML    165K 
170: R10         Trading Account Assets and Liabilities              HTML     73K  
135: R11         Derivatives                                         HTML    808K  
134: R12         Securities                                          HTML    667K  
145: R13         Outstanding Loans and Leases                        HTML   1.40M  
146: R14         Allowance for Credit Losses                         HTML    277K  
140: R15         Securitizations and Other Variable Interest         HTML    793K  
                Entities                                                         
148: R16         Representations and Warranties Obligations and      HTML    246K  
                Corporate Guarantees                                             
119: R17         Goodwill and Intangible Assets                      HTML    108K  
130: R18         Deposits                                            HTML     89K  
138: R19         Federal Funds Sold, Securities Borrowed or          HTML    134K  
                Purchased Under Agreements to Resell and                         
                Short-term Borrowings                                            
183: R20         Long-term Debt                                      HTML    458K  
160: R21         Commitments and Contingencies                       HTML    282K  
109: R22         Shareholders' Equity                                HTML    257K  
137: R23         Accumulated Other Comprehensive Income              HTML    257K  
113: R24         Earnings Per Common Share                           HTML    102K  
56: R25         Regulatory Requirements and Restrictions            HTML    153K 
162: R26         Employee Benefit Plans                              HTML    888K  
175: R27         Stock-based Compensation Plans                      HTML    110K  
80: R28         Income Taxes                                        HTML    269K 
79: R29         Fair Value Measurements                             HTML   1.44M 
84: R30         Fair Value Option                                   HTML    227K 
85: R31         Fair Value of Financial Instruments                 HTML     95K 
87: R32         Mortgage Servicing Rights                           HTML    129K 
37: R33         Merger and Restructuring Activity                   HTML     81K 
157: R34         Business Segment Information                        HTML    318K  
105: R35         Parent Company Information                          HTML    190K  
110: R36         Performance by Geographic Area                      HTML    119K  
63: R37         Summary of Significant Accounting Principles        HTML    268K 
                (Policies)                                                       
182: R38         Trading Account Assets and Liabilities (Tables)     HTML     78K  
23: R39         Derivatives (Tables)                                HTML    778K 
91: R40         Securities (Tables)                                 HTML    670K 
166: R41         Outstanding Loans and Leases (Tables)               HTML   1.38M  
60: R42         Allowance for Credit Losses (Tables)                HTML    274K 
78: R43         Securitizations and Other Variable Interest         HTML    739K 
                Entities (Tables)                                                
83: R44         Representations and Warranties Obligations and      HTML    148K 
                Corporate Guarantees (Tables)                                    
95: R45         Goodwill and Intangible Assets (Tables)             HTML     97K 
36: R46         Deposits (Tables)                                   HTML     86K 
70: R47         Federal Funds Sold, Securities Borrowed or          HTML    130K 
                Purchased Under Agreements to Resell and                         
                Short-term Borrowings (Tables)                                   
28: R48         Long-term Debt (Tables)                             HTML    436K 
164: R49         Commitments and Contingencies (Tables)              HTML    126K  
58: R50         Shareholders' Equity (Tables)                       HTML    351K 
159: R51         Accumulated Other Comprehensive Income (Loss)       HTML    309K  
                (Tables)                                                         
64: R52         Earnings Per Common Share (Tables)                  HTML     92K 
92: R53         Regulatory Requirements and Restrictions (Tables)   HTML    124K 
26: R54         Employee Benefit Plans (Tables)                     HTML   1.08M 
32: R55         Stock-based Compensation Plans (Tables)             HTML     83K 
82: R56         Income Taxes (Tables)                               HTML    267K 
44: R57         Fair Value Measurements (Tables)                    HTML   1.40M 
171: R58         Fair Value Option (Tables)                          HTML    214K  
103: R59         Fair Value of Financial Instruments (Tables)        HTML     83K  
142: R60         Mortgage Servicing Rights (Tables)                  HTML    132K  
69: R61         Merger and Restructuring Activity (Tables)          HTML     71K 
74: R62         Business Segment Information (Tables)               HTML    359K 
154: R63         Prent Company Information (Tables)                  HTML    190K  
149: R64         Performance by Geographic Area Performance by       HTML    119K  
                Geographic Area (Tables)                                         
108: R65         Summary of Significant Accounting Principles        HTML     92K  
                (Details)                                                        
152: R66         Trading Account Assets and Liabilities (Details)    HTML     65K  
65: R67         Derivatives - Derivative Balances (Details)         HTML    175K 
114: R68         Derivatives - Derivatives Designated as Accounting  HTML     67K  
                Hedges - Fair Value Hedges (Details)                             
174: R69         Derivatives - Derivatives Designated as Accounting  HTML     82K  
                Hedges - Cash Flow Hedges (Details)                              
30: R70         Derivatives - Economic Hedges (Details)             HTML     67K 
55: R71         Derivatives - Sales and Trading Revenue (Details)   HTML     89K 
93: R72         Derivatives - Credit Derivatives (Details)          HTML    128K 
42: R73         Derivatives - Credit-related Contingent Features    HTML     72K 
                and Collateral (Details)                                         
180: R74         Derivatives - Derivative Valuation Adjustments      HTML     60K  
                (Details)                                                        
61: R75         Securities - Amortized Cost, Gains and Losses, and  HTML    168K 
                Fair Value (Details)                                             
47: R76         Securities - OTTI and Loss (Details)                HTML    112K 
54: R77         Securities - Gross Unrealized Losses (Details)      HTML    130K 
33: R78         Securities - U.S. GSE, Agency, and Treasury         HTML     63K 
                Securities (Details)                                             
38: R79         Securities - Expected Maturity (Details)            HTML    243K 
131: R80         Securities - Realized Gains and Losses (Details)    HTML     58K  
52: R81         Securities - Certain Corporate and Strategic        HTML     73K 
                Investments (Details)                                            
172: R82         Outstanding Loans and Leases (Details)              HTML    227K  
89: R83         Outstanding Loans and Leases - Nonperforming        HTML    115K 
                (Details)                                                        
139: R84         Outstanding Loans and Leases - Credit Quality       HTML    241K  
                Indicators (Details)                                             
151: R85         Outstanding Loans and Leases - Home Loans Impaired  HTML    112K  
                Loans (Details)                                                  
49: R86         Outstanding Loans and Leases - Home Loan TDRs       HTML    134K 
                (Details)                                                        
53: R87         Outstanding Loans and Leases - Credit Card and      HTML    157K 
                Other TDRs (Details)                                             
169: R88         Outstanding Loans and Leases - Impaired Loans       HTML    134K  
                Commercial Loans (Details)                                       
43: R89         Outstanding Loans and Leases - Commercial Loans     HTML     81K 
                TDRs (Details)                                                   
132: R90         Outstanding Loans and Leases - Purchased            HTML     61K  
                Credit-Impaired Loans (Details)                                  
122: R91         Outstanding Loans and Leases - Loans Held-for-Sale  HTML     56K  
                (Details)                                                        
155: R92         Allowance for Credit Losses (Details)               HTML    102K  
121: R93         Allowance and Carrying Value of Outstanding Loans   HTML    100K  
                and Leases by Portfolio Segment (Details)                        
100: R94         Securitizations and Other Variable Interest         HTML     77K  
                Entities - First Lien Mortgages (Details)                        
163: R95         Securitizations and Other Variable Interest         HTML    229K  
                Entities - First Lien Mortgages VIE (Details)                    
96: R96         Securitizations and Other Variable Interest         HTML    135K 
                Entities - Home Equity Loans (Details)                           
62: R97         Securitizations and Other Variable Interest         HTML    106K 
                Entities - Credit Card (Details)                                 
111: R98         Securitizations and Other Variable Interest         HTML    193K  
                Entities - Other Asset Backed (Details)                          
104: R99         Securitizations and Other Variable Interest         HTML    124K  
                Entities - CDO Vehicle (Details)                                 
81: R100        Securitizations and Other Variable Interest         HTML    133K 
                Entities - Customer Vehicles (Details)                           
184: R101        Securitizations and Other Variable Interest         HTML    140K  
                Entities - Other (Details)                                       
153: R102        Representations and Warranties Obligations and      HTML    247K  
                Corporate Guarantees (Details)                                   
120: R103        Representations and Warranties Obligations and      HTML     69K  
                Corporate Guarantees - Outstanding Claims                        
                (Details)                                                        
35: R104        Representations and Warranties Obligations and      HTML     84K 
                Corporate Guarantees - Loan Repurchases (Details)                
165: R105        Representations and Warranties Obligations and      HTML     65K  
                Corporate Guarantees - Liabilities (Details)                     
173: R106        Goodwill Balances by Business Segment (Details)     HTML     66K  
167: R107        Goodwill and Intangible Assets Intangible Assets    HTML     81K  
                (Details)                                                        
115: R108        Deposits (Details)                                  HTML     90K  
45: R109        Federal Funds Sold, Securities Borrowed or          HTML     76K 
                Purchased Under Agreements to Resell and                         
                Short-term Borrowings (Details)                                  
144: R110        Long-term Debt - Balances (Details)                 HTML     90K  
67: R111        Long-term Debt - Interest Rates (Details)           HTML     78K 
25: R112        Long-Term Debt - Aggregate Annual Maturities        HTML     85K 
                (Details)                                                        
98: R113        Long-term Debt - Narrative (Details)                HTML    105K 
90: R114        Long-term Debt - Negotiated Exchanges (Details)     HTML    124K 
161: R115        Long-term Debt - Trust and Hybrid Securities        HTML    180K  
                (Details)                                                        
73: R116        Commitments and Contingencies (Details)             HTML    341K 
177: R117        Shareholders' Equity - Textuals (Details)           HTML    217K  
39: R118        Shareholders' Equity Shareholders' Equity           HTML     51K 
                Dividends on Commons Stock (Table) (Details)                     
126: R119        Shareholders' Equity - Preferred Stock and Trust    HTML     96K  
                Preferred Securites (Details)                                    
150: R120        Shareholders' Equity (Details)                      HTML    137K  
29: R121        Accumulated Other Income (Loss) (Details)           HTML    316K 
123: R122        Earnings Per Common Share (Details)                 HTML    124K  
112: R123        Regulatory Requirements and Restrictions (Details)  HTML    109K  
31: R124        Regulatory Requirements and Restrictions -          HTML    102K 
                Regulatory Capital (Details)                                     
129: R125        Employee Benefit Plans - Narrative (Details)        HTML    147K  
179: R126        Employee Benefit Plans (Details)                    HTML    147K  
40: R127        Employee Benefit Plans - Amounts Recognized on the  HTML     60K 
                Balance Sheet (Details)                                          
75: R128        Employee Benefit Plans - ABO and PBO in Excess of   HTML     69K 
                Plan Assets (Details)                                            
156: R129        Employee Benefit Plans - Components of Periodic     HTML    101K  
                Benefit Cost (Income) (Details)                                  
178: R130        Employee Benefit Plans - Pre-Tax Amounts Included   HTML     74K  
                in Accumulated OCI (Details)                                     
107: R131        Employee Benefit Plans - Other Changes Recognized   HTML     87K  
                in OCI (Details)                                                 
124: R132        Employee Benefit Plans - Amount Amortized from      HTML     63K  
                Accumulated OCI (Details)                                        
41: R133        Employee Benefit Plans - Target Allocation          HTML     75K 
                (Details)                                                        
46: R134        Employee Benefit Plans - Fair Value of Plan Assets  HTML    146K 
                (Details)                                                        
97: R135        Employee Benefit Plans - Fair Value Measurements    HTML    102K 
                (Details)                                                        
77: R136        Employee Benefit Plans - Projected Benefit          HTML     72K 
                Payments (Details)                                               
147: R137        Stock-based Compensation Plans (Details)            HTML    203K  
101: R138        Income Taxes (Details)                              HTML    356K  
72: R139        Fair Value Measurements - Recurring Fair Value      HTML    223K 
                (Details)                                                        
102: R140        Fair Value Measurements - Reconciliation (Details)  HTML    308K  
57: R141        Fair Value Measurements - Gains and Losses          HTML    210K 
                (Details)                                                        
24: R142        Fair Value Measurements - Nonrecurring Fair Value   HTML     70K 
                (Details)                                                        
158: R143        Fair Value Measurements - Narrative (Details)       HTML    108K  
136: R144        Fair Value Measurements Fair Value Measurements -   HTML    192K  
                Recurring Fair Value Inputs (Details)                            
50: R145        Fair Value Measurements Fair Value Measurements     HTML     82K 
                Nonrecurring Fair Value Inputs (Details)                         
125: R146        Fair Value Option Election (Details)                HTML     81K  
106: R147        Fair Value Option - Changes in FV of Assets and     HTML    104K  
                Liabilities (Details)                                            
48: R148        Fair Value of Financial Instruments (Details)       HTML     77K 
51: R149        Mortgage Servicing Rights (Details)                 HTML     89K 
141: R150        Mortgage Servicing Rights - Fair Value of MSRs      HTML     52K  
                (Details)                                                        
68: R151        Mortgage Servicing Rights - Sensitivity Analysis    HTML     71K 
                (Details)                                                        
27: R152        Merger and Restructuring Activity (Details)         HTML     76K 
116: R153        Business Segment Information (Details)              HTML    150K  
143: R154        Business Segment Information - Reconciliation of    HTML     75K  
                Revenue and Net Income (Details)                                 
34: R155        Business Segment Information - Consolidated Assets  HTML     57K 
                (Details)                                                        
59: R156        Parent Company Income Statement (Details)           HTML    108K 
181: R157        Parent Company Balance Sheet (Details)              HTML     91K  
66: R158        Parent Company Statement of Cash Flows (Details)    HTML    118K 
88: R159        Performance by Geographic Area (Details)            HTML    108K 
176: XML         IDEA XML File -- Filing Summary                      XML    299K  
76: EXCEL       IDEA Workbook of Financial Reports (.xls)            XLS  22.34M 
17: EX-101.INS  XBRL Instance -- bac-20121231                        XML  34.07M 
19: EX-101.CAL  XBRL Calculations -- bac-20121231_cal                XML    641K 
22: EX-101.DEF  XBRL Definitions -- bac-20121231_def                 XML   4.41M 
20: EX-101.LAB  XBRL Labels -- bac-20121231_lab                      XML   7.23M 
21: EX-101.PRE  XBRL Presentations -- bac-20121231_pre               XML   4.66M 
18: EX-101.SCH  XBRL Schema -- bac-20121231                          XSD    929K 
128: ZIP         XBRL Zipped Folder -- 0000070858-13-000097-xbrl      Zip   1.79M

‘EX-10.A’ — Material Contract

This Exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

<! C: C:

BAC-12.31.2012-10K EX. 10 (a)

Exhibit 10 (a)

SECOND AMENDMENT

TO THE

BANK OF AMERICA PENSION RESTORATION PLAN

(AS AMENDED AND RESTATED EFFECTIVE JANUARY 1, 2009)

Instrument of Amendment

THIS INSTRUMENT OF AMENDMENT (the “Instrument”) is executed by BANK OF AMERICA CORPORATION, a Delaware corporation with its principal office and place of business in Charlotte, North Carolina (the “Company”).

Statement of Purpose

By this Instrument, the Company is amending the Bank of America Pension Restoration Plan (Amended and Restated Effective January 1, 2009) (the “Plan”) to reflect relevant changes resulting from the freeze of The Bank of America Pension Plan. The Company has reserved the right in Section 4.1 of the Plan to amend the Plan in whole or in part, on its own behalf and on behalf of its affiliated companies that participate in the Plan.

NOW, THEREFORE, the Company hereby amends the Plan effective as of June 30, 2012:

1. Section 1.14 of the Plan is hereby amended to read in its entirety as follows:

“1.14 Delink Calculation Date

The date determined by the Global Human Resources Group that is not more than 75 days after the Participant's Termination of Employment; provided, however, that with respect to a Participant who is an Employee on October 1, 2012, the Delink Calculation Date is a date determined by the Global Human Resources Group that is not later than April 30, 2013.”

2. Section 1.25 of the Plan is hereby amended to read in its entirety as follows:

“1.25 Restoration Credit

The amount credited to a Participant's Restoration Account pursuant to Section 2.2(b).”

3. The title to Section 2.2(b)(ii) is hereby amended to read “Amount of Restoration Credits for Plan Years before 2012:”.

4. A new paragraph (iii) is hereby added to Section 2.2(b) of the Plan to read in its entirety as follows:


“(iii)	Amount of Restoration Credits for 2012: The Restoration Account of each Participant shall be credited with a Restoration Credit for 2012, the amount of which shall be equal to the lesser of Amount A or Amount B, where:


(A)	Amount A equals the amount of Restoration Credits described in paragraph (ii) of this subsection but based only on the compensation credits that would have been allocated to the Participant's 'account' under the Basic Plan if amounts described in clauses (ii), (iii) and (iv) of paragraph (ii) of this subsection included only such amounts paid before July 1, 2012; and

(B)

Amount B equals the compensation credits that would have been allocated to the Participant's account based on the excess of $250,000 over (I) 'compensation' under the Basic Plan through June 30, 2012 and (II) 'ACC-eligible compensation' from July 1, 2012 through December 31, 2012 under the Savings Plan; provided, however, that, if a Participant has a Termination of Employment in 2012 after June 30, 2012, the 'ACC-eligible compensation' described in clause II of this subparagraph shall be considered in determining the Participant's Restoration Credit for 2012 only if the Participant's Termination of Employment (i) occurs when the Participant meets the requirements for Rule of 60, (ii) is because of an involuntary termination of employment by an Affiliated Group Member that entitles the Participant to severance pay under the Bank of America Corporate Severance Program, (iii) is in connection with a divestiture by the Company or any Affiliated Group Member, or (iv) is a result of the Participant's death.”

5. Section 2.3(d)(i) of the Plan is hereby amended to read in its entirety as follows:


“(i)	Any portion of a Legacy West Participant's Restoration Account attributable to benefits accruing before July 1, 1985 is not directable and is not subject to the rules regarding Restoration Account adjustments described in subsections (a) and (b) of this Section, but shall instead be credited with interest at the rate described in subparagraphs (A) and (B) of this Paragraph as follows:


(A)	a rate of 11% until the earlier of the Legacy West Participant's Delink Calculation Date or June 30, 2012; and


(B)	For a Legacy West Participant with a Delink Calculation Date after June 30, 2012, a rate of 8% for periods after June 30, 2012 until the Legacy West Participant's Delink Calculation Date.”

6. A new paragraph (v) is hereby added to Section 2.4(c) to read in its entirety as follows:


“(v)	For purposes of determining Amount A in paragraph (i) of this subsection and notwithstanding any provision of this Section or the Plan to the contrary, no compensation paid after June 30, 2012 shall be taken into account.”

IN WITNESS WHEREOF, Bank of America Corporation, on behalf of all of the Participating Employers, has caused this Instrument to be duly executed on the 29 day of June, 2012.

BANK OF AMERICA CORPORATION

By: /s/ Mark S. Behnke

Mark S. Behnke

Global Compensation, Benefits and

Shared Services Executive

Dates Referenced Herein and Documents Incorporated by Reference

This ‘10-K’ Filing	Date	Other Filings

	4/30/13	424B2, FWP
Filed on:	2/28/13	4, FWP, SE
For Period end:	12/31/12	11-K, 13F-HR, 13F-HR/A, 4, 424B2, 5, ARS
	10/1/12	4, 424B2, FWP
	7/1/12
	6/30/12	10-Q, 13F-HR, 13F-HR/A
	1/1/09	3, 3/A, 4
		List all Filings

8 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/20/24  Bank of America Corp./DE          10-K       12/31/23  200:61M
 2/22/23  Bank of America Corp./DE          10-K       12/31/22  200:66M
11/10/22  Bank of America Corp./DE          SC TO-I                7:1.3M Bank of America Corp./DE          Donnelley … Solutions/FA
 2/22/22  Bank of America Corp./DE          10-K       12/31/21  201:72M
 2/24/21  Bank of America Corp./DE          10-K       12/31/20  199:66M
 6/28/13  SEC                               UPLOAD¶    10/03/17    1:36K  Bank of America Corp./DE
 6/14/13  SEC                               UPLOAD¶    10/03/17    1:164K Bank of America Corp./DE
 4/23/13  SEC                               UPLOAD¶    10/03/17    1:172K Bank of America Corp./DE

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Filing Submission 0000070858-13-000097 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)