<SEC-DOCUMENT>0001140361-23-027814.txt : 20230601
<SEC-HEADER>0001140361-23-027814.hdr.sgml : 20230601
<ACCEPTANCE-DATETIME>20230601171657
ACCESSION NUMBER:		0001140361-23-027814
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20230601
DATE AS OF CHANGE:		20230601
EFFECTIVENESS DATE:		20230601

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HNI CORP
		CENTRAL INDEX KEY:			0000048287
		STANDARD INDUSTRIAL CLASSIFICATION:	OFFICE FURNITURE (NO WOOD) [2522]
		IRS NUMBER:				420617510
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1230

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-272345
		FILM NUMBER:		23985671

	BUSINESS ADDRESS:	
		STREET 1:		600 EAST SECOND STREET - PO BOX 1109
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761-7109
		BUSINESS PHONE:		5632727400

	MAIL ADDRESS:	
		STREET 1:		600 EAST SECOND STREET
		STREET 2:		P O BOX 1109
		CITY:			MUSCATINE
		STATE:			IA
		ZIP:			52761

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HON INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HOME O NIZE CO
		DATE OF NAME CHANGE:	19681001
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>brhc20053789_s8.htm
<DESCRIPTION>S-8
<TEXT>
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  <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on June 1, 2023</div>
  <div>
    <div style="text-align: right; font-weight: bold;">Registration No. 333-______</div>
  </div>
  <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;">
  <div style="text-align: center; font-size: 14pt;">UNITED STATES</div>
  <div style="text-align: center; font-size: 14pt;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center; font-size: 12pt;">Washington, D.C.&#160; 20549</div>
  <div style="text-align: center; font-size: 12pt;">
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"> </div>
  <div style="text-align: center;"><font style="font-size: 18pt;">FORM S-8</font>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: center;">REGISTRATION STATEMENT</div>
  <div style="text-align: center;">UNDER</div>
  <div style="text-align: center;">THE SECURITIES ACT OF 1933
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: center; font-size: 24pt; font-weight: bold;">HNI Corporation</div>
  <div style="text-align: center;">(Exact name of Registrant as specified in its charter)</div>
  <div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="za212618631be41e597a8aa1fc0504b0c">

      <tr>
        <td style="width: 49%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;">Iowa</div>
        </td>
        <td style="width: 2%; vertical-align: top;"><br>
        </td>
        <td style="width: 49%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;">42-0617510</div>
        </td>
      </tr>
      <tr>
        <td style="width: 49%; vertical-align: top;">
          <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
        </td>
        <td style="width: 2%; vertical-align: top;"><br>
        </td>
        <td style="width: 49%; vertical-align: top;">
          <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: center; font-weight: bold;">600 East Second Street</div>
  <div style="text-align: center; font-weight: bold;">P.O. Box 1109</div>
  <div style="text-align: center; font-weight: bold;">Muscatine, Iowa 52761-0071</div>
  <div style="text-align: center; margin-left: 5.4pt; font-weight: bold;">(563) 272-7400</div>
  <div style="text-align: center; margin-left: 5.4pt;">(Address of Principal Executive Offices)</div>
  <div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: center; margin-left: 5.4pt; color: rgb(0, 0, 0); font-weight: bold;">HNI Corporation Stock Incentive Plan for Legacy</div>
  <div style="text-align: center; margin-left: 5.4pt; color: rgb(0, 0, 0); font-weight: bold;">Kimball Employees</div>
  <div style="text-align: center; margin-left: 5.4pt;">(Full title of the plan)</div>
  <div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: center; font-weight: bold;">Steven M. Bradford</div>
  <div style="text-align: center; font-weight: bold;">Senior Vice President, General Counsel and Secretary</div>
  <div style="text-align: center; font-weight: bold;">HNI Corporation</div>
  <div style="text-align: center; font-weight: bold;">600 East Second Street</div>
  <div style="text-align: center; font-weight: bold;">P.O. Box 1109</div>
  <div style="text-align: center; font-weight: bold;">Muscatine, Iowa 52761-0071</div>
  <div style="text-align: center; margin-left: 5.4pt; font-weight: bold;">(563) 272-7400</div>
  <div style="text-align: center; margin-left: 5.4pt;">(Name, address and telephone number, including area code, of agent for service)</div>
  <div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <div><br>
  </div>
  <div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-indent: 18pt;">Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large
    accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
  <br>
  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z63fdbb369d8d41d4bff26cad1e1ff057">

      <tr>
        <td colspan="1" style="width: 3%; vertical-align: top;"><br>
        </td>
        <td style="width: 67%; vertical-align: top;">
          <div>Large accelerated filer&#160; &#9746;</div>
        </td>
        <td style="width: 30%; vertical-align: top;">
          <div>Accelerated filer&#160; &#9744;</div>
        </td>
      </tr>
      <tr>
        <td colspan="1" style="width: 3%; vertical-align: top;"><br>
        </td>
        <td style="width: 67%; vertical-align: top;">
          <div>Non-accelerated filer&#160; &#9744;&#160; (Do not check if a smaller reporting company)</div>
        </td>
        <td style="width: 30%; vertical-align: top;">
          <div>Smaller reporting company&#160; &#9744;</div>
        </td>
      </tr>
      <tr>
        <td colspan="1" style="width: 3%; vertical-align: top;"><br>
        </td>
        <td style="width: 67%; vertical-align: top;"><br>
        </td>
        <td style="width: 30%; vertical-align: top;">
          <div>Emerging growth company&#160; &#9744;</div>
        </td>
      </tr>

  </table>
  <br>
  <div>
    <hr noshade="noshade" align="center" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div><br>
    </div>
    <div>
      <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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  </div>
  <div style="text-align: center; text-indent: 18pt; font-weight: bold;">EXPLANATORY NOTE</div>
  <br>
  <div style="text-indent: 18pt;">HNI Corporation, an Iowa corporation (&#8220;<font style="font-weight: bold;">HNI&#8221; </font>or the &#8220;<font style="font-weight: bold;">Corporation</font>&#8221;), is filing this registration statement on Form S-8 (this &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) to register 1,100,778 shares of its common stock, par value $1.00 per share (the &#8220;<font style="font-weight: bold;">HNI Common Stock</font>&#8221;), issuable pursuant to (i) certain restricted stock
    unit awards granted under the Kimball International, Inc. Amended and Restated 2017 Stock Incentive Plan (the &#8220;<font style="font-weight: bold;">Predecessor Plan</font>&#8221;) that were assumed by HNI in connection with completion of the merger contemplated
    by the Agreement and Plan of Merger (the &#8220;<font style="font-weight: bold;">Merger Agreement</font>&#8221;), dated March 7, 2023, by and among HNI, Ozark Merger Sub, Inc., an Indiana Corporation, and Kimball International, Inc., an Indiana corporation (the &#8220;<font style="font-weight: bold;">Merger</font>&#8221;), and converted, in accordance with the terms of the Merger Agreement, into awards relating to HNI Common Stock, and (ii) awards to be granted after the date hereof to eligible individuals from the share
    reserve remaining, as of the consummation of the Merger, under the Predecessor Plan (as appropriately adjusted to reflect the Merger).&#160; </div>
  <br>
  <div style="text-align: center; text-indent: 18pt; font-weight: bold;">PART II</div>
  <div><br>
  </div>
  <div style="text-align: center; text-indent: 18pt; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zfd5126d851ae4fd7aa71e63929992f9e">

      <tr>
        <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 3.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-weight: bold;">Incorporation of Documents by Reference.</div>
        </td>
      </tr>

  </table>
  <div>&#160;</div>
  <div style="text-indent: 18pt;">The following documents filed with the Securities Exchange Commission (the &#8220;<font style="font-weight: bold;">Commission</font>&#8221;) are hereby incorporated by reference in this Registration Statement:</div>
  <div>&#160;</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="za5ff5b03fc304d75b89096696c6c9af2">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">a)</td>
        <td style="width: auto; vertical-align: top;">
          <div>The Corporation&#8217;s Annual Report on Form <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/48287/000004828723000053/hni-20221231.htm">10-K</a> filed with the Commission on February 28, 2023, for the fiscal year ended December 31,
            2022;</div>
        </td>
      </tr>

  </table>
  <div>&#160;</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zaf9d0e5bbe8246a28532ab5bf8ad1791">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">b)</td>
        <td style="width: auto; vertical-align: top;">
          <div>All other reports filed pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the <font style="color: rgb(0, 0, 0);">&#8220;</font><font style="font-weight: bold;">Exchange Act</font><font style="color: rgb(0, 0, 0);">&#8221;</font>); and</div>
        </td>
      </tr>

  </table>
  <div>&#160;</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z87aad4d876d546689bc8b92a427c1c4c">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">c)</td>
        <td style="width: auto; vertical-align: top;">
          <div>The description of the Corporation&#8217;s common stock contained in the Corporation&#8217;s registration statement on Form 8-A filed by the Corporation with the Commission under the Exchange Act (Registration No. 001-14225) on June 12, 1998, as updated
            by <a href="https://www.sec.gov/Archives/edgar/data/48287/000004828720000045/ex41descriptionofsecur.htm">Exhibit 4.1</a> to the Corporation&#8217;s Annual Report on Form 10-K for the fiscal year ended December 28, 2019, and including any subsequent
            amendments or reports filed for the purpose of updating such description.</div>
        </td>
      </tr>

  </table>
  <div>&#160;</div>
  <div style="text-indent: 18pt;">All documents subsequently filed by the Corporation with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a
    post-effective amendment which indicates that all securities offered hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part
    hereof from the respective dates of filing of such documents, excluding information contained in such documents that is deemed furnished and not filed (such documents, and the documents enumerated above, being hereinafter referred to as &#8220;Incorporated
    Documents&#8221;).</div>
  <div>&#160;</div>
  <div style="text-indent: 18pt;">Any statement contained in an Incorporated Document shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently
    filed Incorporated Document modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
  <div>&#160;</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z47ee9fe6d3c146118616a54f1f969554">

      <tr>
        <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 4.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-weight: bold;">Description of Securities.</div>
        </td>
      </tr>

  </table>
  <div>&#160;</div>
  <div style="text-indent: 18pt;">Not Applicable.</div>
  <div>&#160;</div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z3101f355882c4ba5b0132b07f3a418dc">

      <tr>
        <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 5.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-weight: bold;">Interests of Named Experts and Counsel.</div>
        </td>
      </tr>

  </table>
  <div>&#160;</div>
  <div>The validity of the securities registered hereunder will be passed upon for the Corporation by Steven M. Bradford, Senior Vice President, General Counsel and Secretary, who is employed by the Corporation but is not eligible to participate in the <font style="color: rgb(0, 0, 0);">HNI Corporation Stock Incentive Plan for Legacy Kimball Employees</font><font style="font-weight: bold; color: rgb(0, 0, 0);"> (</font>the &#8220;<font style="font-weight: bold;">Plan</font>&#8221;). Mr. Bradford owns, directly and
    indirectly, less than 1% of the outstanding shares of the HNI Common Stock.</div>
  <div>&#160;</div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z0458a7af967f4682bd35c05738152673">

      <tr>
        <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 6.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-weight: bold;">Indemnification of Directors and Officers.</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-indent: 18pt;">The Corporation is subject to the Iowa Business Corporation Act (the &#8220;<font style="font-weight: bold;">IBCA</font>&#8221;) which provides for or permits indemnification of directors and officers in certain situations. The
    Amended and Restated Articles of Incorporation of HNI Corporation, as amended (the &#8220;<font style="font-weight: bold;">Articles</font>&#8221;) provide that no director shall be personally liable to the Corporation or any shareholder for money damages for any
    action, or failure to take action, except for: (i) the amount of financial benefit received by a director to which the director is not entitled; (ii) an intentional infliction of harm on the Corporation or its shareholders; (iii) a violation of Section
    490.833 of the IBCA which relates to liability for unlawful distributions; or (iv) an intentional violation of criminal law. While the Articles provide protection from awards for monetary damages for breaches of the duty of care, they do not eliminate
    the director&#8217;s duty of care. Accordingly, the Articles will not affect the availability of equitable remedies, such as an injunction, based on a director&#8217;s breach of the duty of care.</div>
  <br>
  <div style="text-indent: 18pt;">In addition, the Amended and Restated By-laws of HNI Corporation (the &#8220;<font style="font-weight: bold;">By-laws</font>&#8221;), provide that:&#160; (i) a director or an officer of the Corporation will not be liable as a director or
    an officer to the Corporation or its shareholders for any decision to take or not to take action, or any failure to take any action, if the duties of the director or officer are performed in compliance with the respective standards of conduct for
    directors and officers prescribed in the IBCA; and (ii) the Corporation may indemnify a director or officer of the Corporation who is a party to a proceeding against liability incurred by such director or officer in the proceeding to the maximum extent
    permitted by and in the manner prescribed by the IBCA, including the advancement of expenses.</div>
  <br>
  <div style="text-indent: 18pt;">The By-laws further provide that the Corporation may enter into indemnification agreements consistent with the IBCA with each director of the Corporation and with such officers of the Corporation as the Board of Directors
    of the Corporation deems appropriate.&#160; The Corporation has entered into agreements with its directors and with certain officers agreeing to indemnify them against certain liabilities to the fullest extent permitted under Iowa law, the Articles and the
    By-laws.&#160; The Corporation also has director and officer liability insurance, under which each director and each of certain officers of the Corporation is insured against certain liabilities.</div>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="ze85a768762ac49289221087e62d54678">

      <tr>
        <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 7.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-weight: bold;">Exemption from Registration Claimed.</div>
        </td>
      </tr>

  </table>
  <br>
  <div style="text-indent: 18pt;">Not Applicable.</div>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zf25bd397cfd54c6ab5123f8364c53aaa">

      <tr>
        <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 8.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-weight: bold;">Exhibits</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zc7b387c5cf264a2981a7f68cda9c96a7">

      <tr>
        <td nowrap="nowrap" style="width: 9.98%; vertical-align: bottom;">
          <div style="text-align: center; font-weight: bold;">Exhibit</div>
          <div style="text-align: center; font-weight: bold;"><u>Number</u></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom;">
          <div style="font-weight: bold;"><u>Description</u></div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; text-align: center; background-color: rgb(204, 238, 255);">
          <div><a href="https://www.sec.gov/Archives/edgar/data/48287/000114036110008626/ex3_1.htm">4.1</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div>Articles of Incorporation of HNI Corporation, as amended, incorporated by reference as Exhibit 3.1 to the Corporation&#8217;s Annual Report on Form 10-K for the year ended January 2, 2010, filed on February 26, 2010</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; text-align: center;">
          <div><a href="https://www.sec.gov/Archives/edgar/data/48287/000162828021009788/amendedandrestatedby-lawso.htm">4.2</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom;">
          <div>Amended and Restated By-laws of HNI Corporation, as amended, incorporated by reference as Exhibit 3.1 to the Corporation&#8217;s Current Report on Form 8-K filed on May 11, 2021</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center;">
          <div><a href="brhc20053789_5-1.htm">5.1</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div>Opinion of Steven M. Bradford, Senior Vice President, General Counsel and Secretary*</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; text-align: center;">
          <div><a href="brhc20053789_ex23-1.htm">23.1</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom;">
          <div>Consent of KPMG LLP*</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center;">
          <div><a href="brhc20053789_5-1.htm">23.2</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom; background-color: rgb(204, 238, 255);">
          <div>Consent of Steven M. Bradford, Senior Vice President, General Counsel and Secretary (included in Exhibit 5.1)*</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; text-align: center;">
          <div><a href="#POWEROFATTORNEY">24.1</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: bottom;">
          <div>Power of Attorney (included on the signature page of this Registration Statement)*</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center;">
          <div><a href="brhc20053789_99-1.htm">99.1</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: top; background-color: rgb(204, 238, 255);">
          <div style="color: rgb(0, 0, 0);">HNI Corporation Stock Incentive Plan for Legacy Kimball Employees*</div>
        </td>
      </tr>
      <tr>
        <td style="width: 9.98%; vertical-align: top; text-align: center;">
          <div><a href="brhc20053789_ex107-1.htm">107.1</a></div>
        </td>
        <td style="width: 90.02%; vertical-align: top;">
          <div>Filing Fee Table*</div>
        </td>
      </tr>

  </table>
  <br>
  <div style="color: rgb(0, 0, 0);">*Each document marked with an asterisk is filed herewith.</div>
  <div style="color: rgb(0, 0, 0);"> <br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z15037acfcbac4b278c211ecd6780231c">

      <tr>
        <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 9.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="color: rgb(0, 0, 0); font-weight: bold;">Undertakings.</div>
        </td>
      </tr>

  </table>
  <div><font style="color: rgb(0, 0, 0);"> </font><br>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbe85977aa5d644c2b92b8f97811fa05e">

      <tr>
        <td style="width: 18pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">1.</td>
        <td style="width: auto; vertical-align: top;">
          <div>The undersigned registrant hereby undertakes:</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z93bbc1cc18244c338fcd6d3673131de1">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">a.</td>
        <td style="width: auto; vertical-align: top;">
          <div>to file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z004cedd197f5458e9988f7a78e50e5c2">

      <tr>
        <td style="width: 99pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">i.</td>
        <td style="width: auto; vertical-align: top;">
          <div>to include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the &#8220;<font style="font-weight: bold;">Securities Act</font>&#8221;);</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z101f7b7c5d5d456d9e64c7711a27f4d4">

      <tr>
        <td style="width: 99pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">ii.</td>
        <td style="width: auto; vertical-align: top;">
          <div>to reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in
            the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and
            any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more
            than 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement; and</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z2df60e9e305f49d19f9e9c29899cdaf8">

      <tr>
        <td style="width: 99pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">iii.</td>
        <td style="width: auto; vertical-align: top;">
          <div>to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</div>
        </td>
      </tr>

  </table>
  <br>
  <div><font style="font-style: italic; color: rgb(0, 0, 0);">provided, however</font><font style="color: rgb(0, 0, 0);">, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by
      those paragraphs is contained in reports filed with or furnished to the Commission by the Corporation pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement;</font></div>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z108fda7e18084f10937048f933da9ada">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">b.</td>
        <td style="width: auto; vertical-align: top;">
          <div>that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
            securities at that time shall be deemed to be the initial <font style="font-style: italic; color: rgb(0, 0, 0);">bona fide </font>offering thereof; and</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z7bb3d507b79c4428b41e7c9c39dfbfaa">

      <tr>
        <td style="width: 54pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">c.</td>
        <td style="width: auto; vertical-align: top;">
          <div>to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z84a7c375082a4ee2a40b33043141e488">

      <tr>
        <td style="width: 18pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">2.</td>
        <td style="width: auto; vertical-align: top;">
          <div>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where
            applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to
            the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
        </td>
      </tr>

  </table>
  <br>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z8993a51046d6476cb76b02053db59197">

      <tr>
        <td style="width: 18pt;"><br>
        </td>
        <td style="width: 18pt; vertical-align: top;">3.</td>
        <td style="width: auto; vertical-align: top;">
          <div>Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised
            that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the
            payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in
            connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
            indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>
        </td>
      </tr>

  </table>
  <div> <br>
  </div>
  <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div class="BRPFPageBreak" style="page-break-after: always;">
      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
  </div>
  <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
  <br>
  <div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this Form S-8 to be signed on its behalf by the undersigned, thereunto
      duly authorized.</div>
    <div style="text-align: justify; color: rgb(0, 0, 0);"> <br>
    </div>
  </div>
  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zdc6bb0c0c0b94f7f99ae8c59b3dac75e">

      <tr>
        <td style="width: 50%; vertical-align: middle;"><br>
        </td>
        <td colspan="3" style="vertical-align: bottom;">
          <div style="color: rgb(0, 0, 0); font-weight: bold;">HNI Corporation</div>
        </td>
      </tr>
      <tr>
        <td style="width: 50%; vertical-align: middle;"><br>
        </td>
        <td style="width: 3%; vertical-align: top;"><br>
        </td>
        <td colspan="2" style="vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 50%; vertical-align: bottom; padding-bottom: 2px;">
          <div style="color: rgb(0, 0, 0);">Date: June 1, 2023</div>
        </td>
        <td style="width: 3%; vertical-align: bottom; padding-bottom: 2px;">
          <div style="color: rgb(0, 0, 0);">By:</div>
        </td>
        <td style="vertical-align: bottom; width: 39%; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Steven M. Bradford</td>
        <td style="vertical-align: bottom; width: 8%; padding-bottom: 2px;">&#160;</td>
      </tr>

  </table>
  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

      <tr>
        <td style="width: 50%; vertical-align: middle;"><br>
        </td>
        <td style="width: 3%; vertical-align: top;"><br>
        </td>
        <td style="width: 5%; vertical-align: bottom;">
          <div style="color: rgb(0, 0, 0);">Name:<br>
          </div>
        </td>
        <td style="width: 42%; vertical-align: bottom;">Steven M. Bradford</td>
      </tr>
      <tr>
        <td style="width: 50%; vertical-align: middle;"><br>
        </td>
        <td style="width: 3%; vertical-align: top;"><br>
        </td>
        <td style="width: 5%; vertical-align: bottom;">
          <div style="color: rgb(0, 0, 0);">Title:<br>
          </div>
        </td>
        <td style="width: 42%; vertical-align: bottom;">Senior Vice President, General Counsel and Secretary</td>
      </tr>

  </table>
  <div>
    <div><br>
    </div>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <div style="text-align: center;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY AND SIGNATURES</div>
  <div><br>
  </div>
  <div style="text-align: justify;">Each person whose signature appears below constitutes and appoints Jeffrey D. Lorenger, Marshall H. Bridges and Steven M. Bradford his or her true and lawful attorney-in-fact, with full power of substitution and
    re-substitution for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments including post-effective amendments to this Registration Statement, and to file the same, with all exhibits thereto, and
    other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said attorney-in-fact or his substitute, each acting alone, may lawfully do or cause to be done by virtue hereof.</div>
  <div><br>
  </div>
  <div style="text-align: justify; font-size: 8pt;"><font style="font-size: 10pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the
      dates indicated.</font></div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z698243f8506a43c58d41857b55a4678d">

      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;"><u>SIGNATURE</u></div>
        </td>
        <td style="width: 41.29%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;"><u>TITLE</u></div>
        </td>
        <td style="width: 23.57%; vertical-align: top;">
          <div style="text-align: center; font-weight: bold;"><u>DATE</u></div>
        </td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Jeffrey D. Lorenger</div>
        </td>
        <td rowspan="2" style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Chairman of the Board and President and Chief Executive Officer (Principal Executive Officer)</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Jeffrey D. Lorenger</div>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Marshall H. Bridges</div>
        </td>
        <td rowspan="2" style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Senior Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Marshall H. Bridges</div>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Mary A. Bell</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Mary A. Bell</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Miguel M. Calado</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Miguel M. Calado</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Dhanusha Sivajee</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Dhanusha Sivajee</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Cheryl A. Francis</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Lead Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Cheryl A. Francis</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">&#160;</td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Patrick D. Hallinan</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Patrick D. Hallinan</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ John R. Hartnett</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>John R. Hartnett</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Mary K.W. Jones</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Mary K.W. Jones</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">&#160;</td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Larry B. Porcellato</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Larry B. Porcellato</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">&#160;</td>
        <td style="width: 23.57%; vertical-align: top;">&#160;</td>
      </tr>
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        <td rowspan="1" style="width: 35.14%; vertical-align: top;"><br>
        </td>
        <td rowspan="1" style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td rowspan="1" style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div>/s/ Abbie J. Smith</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 6.5pt;">Director</div>
        </td>
        <td style="width: 23.57%; vertical-align: bottom;">
          <div style="text-align: center; margin-left: 2.2pt;">June 1, 2023</div>
        </td>
      </tr>
      <tr>
        <td style="width: 35.14%; vertical-align: top;">
          <div>Abbie J. Smith</div>
        </td>
        <td style="width: 41.29%; vertical-align: bottom;"><br>
        </td>
        <td style="width: 23.57%; vertical-align: top;"><br>
        </td>
      </tr>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc20053789_5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 5.1</font><br>
  </div>
  <div><br>
  </div>
  <div>
    <div style="text-align: center; margin-right: 18.9pt; font-size: 8pt;"><font style="font-size: 10pt; color: rgb(255, 51, 0);">HNI Corporation</font><font style="font-size: 10pt;">&#160; &#160; </font><font style="font-size: 10pt; color: rgb(0, 0, 0); background-color: rgb(255, 255, 255); font-weight: normal; font-style: normal; font-variant: normal; text-transform: none;">600 East Second Street, Muscatine, Iowa 52761, Tel 563 272 7400, Fax 563 272 7347, www.hnicorp.com</font></div>
    <div style="margin-right: 18.9pt;"><font style="color: rgb(128, 128, 128);"> <img width="100" border="0" height="102" src="image00002.jpg"></font></div>
    <div style="margin-right: 18.9pt; font-size: 8pt;"><font style="color: rgb(128, 128, 128);"> </font><br>
      <div style="font-size: 10pt;">June 1, 2023</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">Ladies and Gentlemen:</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">I am the Senior Vice President, General Counsel, and Secretary of HNI Corporation, an Iowa corporation (the &#8220;Company&#8221;), and am rendering this opinion in connection with the Registration Statement on Form S-8 (the
        &#8220;Registration Statement&#8221;) of the Company, filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Act&#8221;).</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">The Registration Statement relates to the registration under the Act of 1,100,778 shares (the &#8220;Shares&#8221;) of the Company&#8217;s common stock, par value $1.00, that are being issued or may be issued under the HNI Corporation
        Stock Incentive Plan for Legacy Kimball Employees pursuant to: (1) certain restricted stock unit award granted under the Kimball International, Inc. Amended and Restated 2017 Stock Incentive Plan (the &#8220;Predecessor Plan&#8221;) that were assumed by HNI in
        connection with completion of the merger contemplated by the Agreement and Plan of Merger, dated as of March 7, 2023 (the &#8220;Merger Agreement&#8221;), by and among the Company, Ozark Merger Sub, Inc., a direct, wholly-owned subsidiary of the Company
        (&#8220;Merger Subsidiary&#8221;), and Kimball International, Inc. (&#8220;Kimball&#8221;), and converted, in accordance with the terms of the Merger Agreement, into awards relating to HNI Common Stock, and (ii) awards to be granted after the date hereof to eligible
        individuals from the share reserve remaining, as of the consummation of the Merger, under the Predecessor Plan (as appropriately adjusted to reflect the Merger).</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">I, or members of my staff, have reviewed such corporate records, certificates, and other documents, and such questions of law, as we have considered necessary or appropriate for the purposes of this opinion.</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">I have assumed (i) the legal capacity of all individuals who have executed any of the documents reviewed by us, (ii) that all signatures are genuine, (iii) that all documents submitted to me as originals are authentic,
        (iv) that all copies of documents submitted to me conform to the originals, (v) the Merger Agreement is a legal, valid and binding obligation of each party to it other than the Company and Merger Subsidiary, enforceable against each such party in
        accordance with its terms, (vi) all parties to the Merger Agreement, other than the Company and Merger Subsidiary, had the power, corporate or otherwise, to enter into and perform all obligations thereunder (vii) all parties to the Merger
        Agreement, other than the Company and Merger Subsidiary, duly authorized the Merger Agreement by all requisite action, corporate or otherwise, and duly executed and delivered the Merger Agreement and (viii) all representations made by the Company
        or Kimball as to matters of fact in the documents I have reviewed were and are accurate.</div>
      <div style="font-size: 10pt;"><br>
      </div>
      <div style="font-size: 10pt;">In furnishing this opinion, I have further assumed that, before the issuance of the Shares, the conditions to consummating the transactions contemplated by the Merger Agreement will have been satisfied or duly waived.</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">Based upon the above, and subject to the stated assumptions, exceptions, and qualifications, I am of the opinion that the Shares have been duly authorized by all necessary corporate action on the part of the Company and,
        when issued, delivered, and paid for as contemplated in the Plan or in the Merger Agreement, the Shares will be validly issued, fully paid, and non-assessable.</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">I am a member of the bar of the State of Iowa. I do not express any opinion herein on any laws other than the law of the State of Iowa. I hereby consent to the use of this opinion as an exhibit to the Registration
        Statement. I also hereby consent to all references to me included in or made a part of the Registration Statement. In giving such consent, I do not thereby admit that I am in the category of persons whose consent is required under Section 7 of the
        Act or the rules and regulations of the Commission.</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">Sincerely yours,</div>
      <div style="font-size: 10pt;">&#160;</div>
      <div style="font-size: 10pt;">/s/ Steven M. Bradford, Esq.</div>
      <div style="font-size: 10pt;"><br>
      </div>
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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>brhc20053789_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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    <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 23.1</font><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;" id="z4871404dfa414c7fa691dc50c030fc3e">

          <tr>
            <td style="width: 25%;" rowspan="1"><img width="100" border="0" height="47" src="image00001.jpg"></td>
            <td style="width: 75%;" rowspan="1"><br>
            </td>
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            <td style="width: 25%;"><br>
            </td>
            <td style="width: 75%;">
              <div style="text-align: left; font-size: 8pt;">KPMG LLP</div>
              <div style="text-align: left; font-size: 8pt;">Aon Center</div>
              <div style="text-align: left; font-size: 8pt;">Suite 5500</div>
              <div style="text-align: left; font-size: 8pt;">200 E. Randolph Street</div>
              <div style="text-align: left; font-size: 8pt;">Chicago, IL 60601-6436</div>
            </td>
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      <div>
        <div style="text-align: center; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
      </div>
      <div> <br>
      </div>
      <div>
        <div>We consent to the use of our report dated February 28, 2023, with respect to the consolidated financial statements of HNI Corporation, and the effectiveness of internal control over financial reporting, incorporated herein by reference.</div>
        <div>&#160;</div>
        <div style="text-align: center;">/s/ KPMG LLP</div>
        <div><br>
        </div>
        <div>Chicago, Illinois </div>
        <div>June 1, 2023</div>
      </div>
      <div> <br>
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                <div>&#160;</div>
              </td>
              <td nowrap="nowrap" style="width: 33.33%;">
                <div style="text-align: left; font-size: 8pt;">KPMG LLP, a Delaware limited liability partnership and a member firm of</div>
                <div style="text-align: left; font-size: 8pt;">the KPMG global organization of independent member firms affiliated with</div>
                <div style="text-align: left; font-size: 8pt;">KPMG International Limited, a private English company limited by guarantee.</div>
              </td>
              <td style="width: 33.33%;">
                <div>&#160;</div>
              </td>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>4
<FILENAME>brhc20053789_99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
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  <hr noshade="noshade" align="center" style="height: 4px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;">
  <div style="text-align: right; font-weight: bold;">Exhibit 99.1</div>
  <div><br>
  </div>
  <div style="text-align: center; font-weight: bold;">HNI CORPORATION STOCK INCENTIVE PLAN</div>
  <div style="text-align: center; font-weight: bold;">FOR LEGACY KIMBALL EMPLOYEES</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 0.4pt;"><font style="font-weight: bold;">1.</font>&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Purpose</u>. </font>The purpose of the HNI Corporation Stock Incentive Plan for Legacy Kimball Employees, formerly,
    the Kimball International, Inc. 2017 Stock Incentive Plan (the &#8220;Plan&#8221;) is to (a) align the personal interests of<font style="font-weight: bold;">&#160;</font>Plan Participants with the interests of the Company&#8217;s shareholders; (b) attract and retain the best
    available personnel for positions of responsibility with the Company; (c) provide incentive to key personnel to improve the Company&#8217;s operations and increase profits; and (d) thereby promote the Company&#8217;s long-term business success.&#160; The Plan was
    previously sponsored by Kimball International, Inc. (&#8220;Kimball&#8221;) and, effective June 1, 2023 (the &#8220;Restatement Effective Date&#8221;) was assumed, and hereby is amended and restated, by the Company in connection with the closing on such date of the
    transactions entered into pursuant to that certain Agreement and Plan of Merger, dated as of March 7, 2023, by and between the Company, Kimball International, Inc. and Ozark Merger Sub, Inc. (the &#8220;Merger Agreement&#8221; and such transactions, the &#8220;Merger&#8221;).</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">2.&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Definitions</u><font style="font-weight: normal;"><font style="font-weight: bold;">.</font> </font></font><font style="font-weight: normal;">In this Plan, the following
      definitions will apply.</font></div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Affiliate&#8221; means any entity that is a member, along with the Company, of a controlled group of corporations or a group of other trades or businesses under common control, within the
    meaning of Code Section 414(b) or (c).</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Agreement&#8221; means the written or electronic agreement, notice or other document containing the terms and conditions applicable to each Award granted under the Plan. An Agreement is subject
    to the terms and conditions of the Plan.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Award&#8221; means a grant made under the Plan in the form of Options, Stock Appreciation Rights, Restricted Stock, Stock Units, or any Other Stock-Based Award.</div>
  <div style="text-indent: 36pt;"> <br>
  </div>
  <div style="text-indent: 36pt;"> </div>
  <div style="text-indent: 45pt;">(d)&#160;&#160;&#160; &#160;&#160; &#160;&#160; &#8220;Board&#8221; means the Board of Directors of the Company.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Cause&#8221; means what the term is expressly defined to mean in a then-effective written agreement (including an Agreement) between a Participant and the Company or any Affiliate, or, in the
    absence of any such then-effective agreement or definition, means one or more of the following occurrences: (i) Participant&#8217;s willful and continued failure to perform substantially the duties or responsibilities of Participant&#8217;s position (other than by
    reason of Disability), or the willful and continued failure to follow lawful instructions of a senior executive or the Board of Directors, if such failure continues for a period of five days after the Company delivers to Participant a written notice
    identifying such failure; (ii) Participant&#8217;s conviction of a felony or of another crime that reflects in a materially adverse manner on the Company in its markets or business operations; (iii) Participant&#8217;s engaging in fraudulent or dishonest conduct,
    gross misconduct that is injurious to the Company or any misconduct that involves moral turpitude; or (iv) Participant&#8217;s failure to uphold a fiduciary duty to the Company or its shareholders.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Change in Control&#8221; means the consummation of any of the following that is not an Excluded Transaction: (i) the acquisition, by any one person or more than one person acting as a Group, of
    Majority Ownership of the Company through a merger, consolidation, or share exchange; (ii) the acquisition during any 12-month period, by any one person or more than one person acting as a Group, of ownership interests in the Company possessing 35
    percent or more of the total voting power of all ownership interests in the Company; (iii) the acquisition of ownership during any 24-month period, by any one person or more than one person acting as a Group, of all or substantially all of the total
    gross fair market value of the assets of the Company; (iv) individuals who are Continuing Directors ceasing for any reason to constitute a majority of the members of the Board; or (v) for only those Participants employed by a Relevant Company, the sale
    of (A) all of the shares of such Relevant Company or all of the shares of an Affiliate that has Majority Ownership of such Relevant Company, or (B) the sale of all or substantially all of the total gross fair market value of the assets of such Relevant
    Company, in each case to any one person or more than one person acting as a Group, other than the Company or an Affiliate, and only if such Participant ceases to be an Employee after such sale. For purposes of this definition: &#8220;Relevant Company&#8221; means
    any Affiliate that directly employs the Participant; &#8220;Excluded Transaction&#8221; means any occurrence that does not constitute a change in the ownership or effective control, or in the ownership of a substantial portion of the assets, of the Company or a
    Relevant Company within the meaning of Code Section 409A(a)(2)(A)(v) and its interpretive regulations; &#8220;Majority Ownership&#8221; of an entity means ownership interests representing more than fifty percent (50%) of the total voting power of all ownership
    interests in the entity; &#8220;Group&#8221; has the meaning provided in Code Section 409A and its interpretive regulations with respect to changes in ownership, effective control, and ownership of assets; and an individual who owns a vested option to purchase
    either stock or another ownership interest is deemed to own that stock or other ownership interest.</div>
  <div style="text-indent: 45pt;"> <br>
  </div>
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  <div style="text-indent: 36pt;">
    <div>
      <div style="text-align: justify; text-indent: 45pt;">(g) &#160; &#160; &#160;&#160; &#8220;Code&#8221; means the Internal Revenue Code of 1986, as amended and in effect from time to time. For purposes of the Plan, references to sections of the Code shall be deemed to include any
        applicable regulations thereunder and any successor or similar statutory provisions.</div>
    </div>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(h)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Committee&#8221; means two or more Non&#8209;Employee Directors designated by the Board to administer the Plan under Section 3, each member of which shall be (i) an independent director within the
    meaning of the rules and regulations of the New York Stock Exchange, or (ii) a non-employee director within the meaning of Exchange Act Rule 16b-3.</div>
  <div style="margin-left: 36pt;"> <br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(i)&#160;&#160;&#160; &#160; &#160;&#160;&#160; &#8220;Company&#8221; means HNI Corporation, an Iowa corporation, or any successor thereto.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(j)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Continuing Director&#8221; means an individual (i) who is, as of the effective date of the Plan, a director of the Company, or (ii) who becomes a director of the Company after the effective
    date hereof and whose initial election, or nomination for election by the Company&#8217;s shareholders, was approved by at least a majority of the then Continuing Directors, but excluding, for purposes of this clause (ii), an individual whose initial
    assumption of office occurs as a result of an actual or threatened proxy contest relating to the election of directors.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(k)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Continuous Service&#8221; means, in the case of an Employee, the absence of any interruption or termination in the provision of service by an Employee of the Company or an Affiliate; and in the
    case of a Participant who is not an Employee, the absence of any interruption or termination of the service relationship between the Participant and the Company or an Affiliate. Continuous Service will not be considered interrupted in the case of (i)
    sick leave, military leave or any other leave of absence approved by the Company; (ii) transfer between the Company and an Affiliate or any successor to the Company; or (iii) any change in status so long as the individual remains in the Continuous
    Service of the Company or any Affiliate in any Service Provider capacity. A Service Provider&#8217;s Continuous Service shall be deemed to have terminated either upon an actual cessation of providing services to the Company or any Affiliate or upon the
    entity to which the Service Provider provides services ceasing to be an Affiliate.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(l)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Corporate Transaction&#8221; means (i) a sale or other disposition of all or substantially all of the assets of the Company, or (ii) a merger, consolidation, share exchange or similar
    transaction involving the Company, regardless of whether the Company is the surviving corporation.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(m)&#160;&#160; &#160; &#160;&#160; &#8220;Disability&#8221; means (i) any permanent and total disability under any long-term disability plan or policy of the Company or its Affiliates that covers the Participant, or (ii) if there is no
    such long-term disability plan or policy, &#8220;total and permanent disability&#8221; within the meaning of Code Section 22(e)(3).</div>
  <div><br>
  </div>
  <div style="margin-left: 36pt; text-indent: 9pt;">(n)&#160;&#160; &#160;&#160; &#160;&#160;&#160; &#8220;Employee&#8221; means an employee of the Company or an Affiliate.</div>
  <div><br>
  </div>
  <div style="margin-left: 36pt; text-indent: 9pt;">(o) &#160; &#160; &#160;&#160; &#160; &#8220;Exchange Act&#8221; means the Securities Exchange Act of 1934, as amended and in effect from time to time.</div>
  <div><br>
  </div>
  <div style="margin-left: 36pt; text-indent: 9pt;">(p) &#160; &#160; &#160;&#160; &#160; &#8220;Fair Market Value&#8221; means the fair market value of a Share determined as follows:</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 90pt;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;If the Shares are readily tradable on an established securities market (as determined under Code Section 409A), then Fair Market Value will be the closing sales price for a Share on the
    principal securities market on which it trades on the date for which it is being determined, or if no sale of Shares occurred on that date, on the next preceding date on which a sale of Shares occurred, as reported in <font style="font-style: italic;">The




      Wall Street Journal</font> or such other source as the Committee deems reliable; or</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 90pt;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;If the Shares are not then readily tradable on an established securities market (as determined under Code Section 409A), then Fair Market Value will be the mean between the last reported
    &#8220;bid&#8221; and &#8220;asked&#8221; prices of one Share, as reported by an over-the-counter market or by any other customary financial reporting service or system then in use, for the market trading day on the date of determination (or if there were no &#8220;bid&#8221; or &#8220;asked&#8221;
    prices reported on that date, on the last trading day on which &#8220;bid&#8221; and &#8220;asked&#8221; prices were reported). If no such reported prices are available, then Fair Market Value will be determined by the Committee, consistent with the standards for determining
    fair market value under Code Section 409A and its interpretive regulations.</div>
  <div><br>
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  </div>
  <div style="text-align: justify; text-indent: 45pt;"> (q)&#160;&#160;&#160; &#160; &#160;&#160; &#8220;Full Value Award&#8221; means an Award other than an Option Award or Stock Appreciation Right Award.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(r)&#160;&#160;&#160; &#160; &#160;&#160; &#8220;Grant Date&#8221; means the date on which the Committee approves the grant of an Award under the Plan, or such later date as may be specified by the Committee on the date the Committee approves
    the Award.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(s) &#160; &#160; &#160; &#160; &#8220;Non-Employee Director&#8221; means a member of the Board who is not an Employee.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(t) &#160;&#160; &#160; &#160; &#8220;Option&#8221; means a right granted under the Plan to purchase a specified number of Shares at a specified price. An &#8220;Incentive Stock Option&#8221; or &#8220;ISO&#8221; means any Option designated as such and
    granted in accordance with the requirements of Code Section 422. A &#8220;Non&#8209;Qualified Stock Option&#8221; or &#8220;NQSO&#8221; means an Option other than an Incentive Stock Option.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(u)&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#8220;Other Stock-Based Award&#8221; means an Award described in Section 11.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(v) &#160; &#160; &#160; &#160; &#8220;Parent&#8221; means a &#8220;parent corporation,&#8221; as defined in Code Section 424(e).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(w)&#160;&#160;&#160; &#160; &#160; &#8220;Participant&#8221; means a Service Provider to whom a then-outstanding Award has been granted under the Plan.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(x)&#160;&#160; &#160;&#160; &#160;&#160; &#8220;Performance-Based Compensation&#8221; means an Award granted under the Plan that is subject to the attainment of performance goals, as described in Section 6(f) and Section 16.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(y)&#160; &#160; &#160; &#160;&#160; &#8220;Plan&#8221; means this Plan, as amended and in effect from time to time. &#160;&#160;&#160; </div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(z)&#160; &#160; &#160;&#160; &#160; &#8220;Prior Plan&#8221; means the Kimball International, Inc. 2017 Stock Incentive Plan &#8211; i.e., this Plan as in effect prior to the Restatement Effective Date.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(aa)&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Restricted Stock&#8221; means Shares issued to a Participant that are subject to such restrictions on transfer, vesting conditions and other restrictions or limitations as may be set forth in
    this Plan and the applicable Agreement.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(bb)&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Retirement&#8221; means any termination of a Participant&#8217;s Continuous Service, other than for Cause, occurring at or after the Participant has attained the minimum retirement age under the
    governmental retirement system for the applicable country (age 62 in the United States), or at or after the Participant has reached the age of 55 and has a combination of age plus years of Continuous Service equal to or greater than 75.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(cc)&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Service Provider&#8221; means an Employee, a Non-Employee Director, or any natural person who is a consultant or advisor, or is employed by a consultant or advisor retained by the Company or any
    Affiliate, and who provides services (other than in connection with (i) a capital-raising transaction or (ii) promoting or maintaining a market in Company securities) to the Company or any Affiliate; provided, however, that Service Provider shall not
    include any such person who was employed, immediately prior to the Effective Time (as defined in the Merger Agreement), by the Company or any of its pre-Effective Time subsidiaries..</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(dd)&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Share&#8221; means a share of Stock.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(ee)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Stock&#8221; means the common stock, $1.00 par value per Share, of the Company.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(ff)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Stock Appreciation Right&#8221; or &#8220;SAR&#8221; means the right to receive, in cash and/or Shares as determined by the Committee, an amount equal to the appreciation in value of a specified number of
    Shares between the Grant Date of the SAR and its exercise date.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(gg)&#160;&#160;&#160;&#160;&#160; &#8220;Stock Unit&#8221; means a right to receive, in cash and/or Shares as determined by the Committee, the Fair Market Value of a Share, subject to such restrictions on transfer, vesting conditions and
    other restrictions or limitations as may be set forth in this Plan and the applicable Agreement.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(hh)&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Subsidiary&#8221; means a &#8220;subsidiary corporation,&#8221; as defined in Code Section 424(f), of the Company.</div>
  <div><br>
  </div>
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  </div>
  <div style="text-align: justify; text-indent: 45pt;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Substitute Award&#8221; means an Award granted upon the assumption of, or in substitution or exchange for, outstanding awards granted by a company or other entity acquired by the Company or
    any Affiliate or with which the Company or any Affiliate combines. The terms and conditions of a Substitute Award may vary from the terms and conditions set forth in the Plan to the extent that the Committee at the time of the grant may deem
    appropriate to conform, in whole or in part, to the provisions of the award in substitution for which it has been granted.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Administration of the Plan</u>.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Administration</u>. The authority to control and manage the operations and administration of the Plan shall be vested in the Committee in accordance with this Section 3.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Scope of Authority</u>. Subject to the terms of the Plan, the Committee shall have the authority, in its discretion, to take such actions as it deems necessary or advisable to administer the Plan,
    including:</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;determining the Service Providers to whom Awards will be granted, the timing of each such Award, the type of Award and the number of Shares covered by each Award, the terms, conditions,
    performance criteria, procedures, restrictions and other provisions of Awards, and the way Awards are paid or settled;</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; cancelling or suspending an Award, accelerating the vesting of an Award due to death, Disability or a Change in Control, extending the exercise period of an Award, or otherwise amending
    the terms and conditions of any outstanding Award, subject to the requirements of Sections 6(b), 15(d) and 15(e);</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160; adopting sub-plans or special provisions applicable to Awards, establishing, amending or rescinding rules to administer the Plan, interpreting the Plan and any Award or Agreement,
    reconciling any inconsistency, correcting any defect or supplying an omission in the Plan or any Agreement, establishing procedures for the administration of the Plan and making all other determinations necessary or desirable for the administration of
    the Plan;</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160; granting Substitute Awards under the Plan; and<br>
  </div>
  <div> <br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(v)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; taking such actions as are provided in Section 3(c) with respect to Awards to foreign Service Providers. </div>
  <div><br>
  </div>
  <div style="text-align: justify;">Notwithstanding the foregoing, the Board shall perform the duties and have the responsibilities of the Committee with respect to Awards made to Non-Employee Directors.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Awards to Foreign Service Providers</u>. The Committee may grant Awards to Service Providers who are foreign nationals, who are located outside of the United States or who are not
    compensated from a payroll maintained in the United States, or who are otherwise subject to (or could cause the Company to be subject to) legal or regulatory requirements of countries outside of the United States, on such terms and conditions different
    from those specified in the Plan as may, in the judgment of the Committee, be necessary or desirable to comply with applicable foreign laws and regulatory requirements and to promote achievement of the purposes of the Plan. In connection therewith, the
    Committee may establish such subplans and modify exercise procedures and other Plan rules and procedures to the extent such actions are deemed necessary or desirable, and may take any other action that it deems advisable to obtain local regulatory
    approvals or to comply with any necessary local governmental regulatory exemptions.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Acts of the Committee; Delegation</u>. A majority of the members of the Committee shall constitute a quorum for any meeting of the Committee, and any act of a majority of the members
    present at any meeting at which a quorum is present or any act unanimously approved in writing by all members of the Committee shall be the act of the Committee. Any such action of the Committee shall be valid and effective even if one or more members
    of the Committee at the time of such action are later determined not to have satisfied all of the criteria for membership in clauses (i), (ii) and (iii) of Section 2(h). To the extent not inconsistent with applicable law or stock exchange rules, the
    Committee may delegate all or any portion of its authority under the Plan to any one or more of its members or, as to Awards to Participants who are not subject to Section 16 of the Exchange Act, to one or more directors or executive officers of the
    Company or to a committee of the Board comprised of one or more directors of the Company. The Committee may also delegate non-discretionary administrative responsibilities in connection with the Plan to such other persons as it deems advisable.</div>
  <div><br>
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  </div>
  <div style="text-indent: 45pt;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Finality of Decisions</u>. The Committee&#8217;s interpretation of the Plan and of any Award or Agreement made under the Plan and all related decisions or resolutions of the Board or Committee shall be final and
    binding on all parties with an interest therein.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(f) &#160; &#160;&#160;&#160;&#160;&#160; <u>Indemnification</u>. Each person who is or has been a member of the Committee or of the Board, and any other person to whom the Committee delegates authority under the Plan, shall be
    indemnified by the Company, to the maximum extent permitted by law, against liabilities and expenses imposed upon or reasonably incurred by such person in connection with or resulting from any claims against such person by reason of the performance of
    the individual&#8217;s duties under the Plan. This right to indemnification is conditioned upon such person providing the Company an opportunity, at the Company&#8217;s expense, to handle and defend the claims before such person undertakes to handle and defend
    them on such person&#8217;s own behalf. The Company will not be required to indemnify any person for any amount paid in settlement of a claim unless the Company has first consented in writing to the settlement. The foregoing right of indemnification shall
    not be exclusive of any other rights of indemnification to which such person or persons may be entitled under the Company&#8217;s Articles of Incorporation or Bylaws, as a matter of law, or otherwise.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">4.&#160;&#160;&#160;&#160;&#160;&#160; <u>Shares Available Under the Plan</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Maximum Shares Available</u>. Subject to Section 4(b) and to adjustment as provided in Section 12(a), the number of Shares that may be the subject of Awards and issued under the Plan
    shall be 1,100,778, representing the number of shares remaining available for future grants under the Prior Plan, and the number of shares subject to outstanding awards under the Prior Plan, on the Restatement Effective Date (as adjusted to reflect the
    Merger). Shares issued under the Plan may come from authorized and unissued shares or treasury shares. In determining the number of Shares to be counted against this share reserve in connection with any Award, the following rules shall apply:</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(i)&#160;&#160;&#160;&#160;&#160; &#160; &#160;&#160; Where the number of Shares subject to an Award is variable on the Grant Date, the number of Shares to be counted against the share reserve shall be the maximum number of Shares that could
    be received under that particular Award, until such time as it can be determined that only a lesser number of shares could be earned or received.</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Where two or more types of Awards are granted to a Participant in tandem with each other, such that the exercise of one type of Award with respect to a number of Shares cancels at least
    an equal number of Shares of the other, the number of Shares to be counted against the share reserve shall be the largest number of Shares that would be counted against the share reserve under either of the Awards.</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Shares subject to Substitute Awards shall not be counted against the share reserve, nor shall they reduce the Shares authorized for grant to a Participant in any fiscal year.</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Awards that will be settled solely in cash shall not be counted against the share reserve, nor shall they reduce the Shares authorized for grant to a Participant in any fiscal year.</div>
  <div><br>
  </div>
  <div style="text-indent: 36pt;">
    <div>
      <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Effect of Forfeitures and Other Actions</u>. Any Shares subject to an Award, or to an award granted under the Prior Plan that is outstanding on the effective date of this Plan (a
        &#8220;Prior Plan Award&#8221;), that expires, is cancelled or forfeited or is settled for cash shall, to the extent of such cancellation, forfeiture, expiration or cash settlement, again become available for Awards under this Plan, and the share reserve under
        Section 4(a) shall be correspondingly replenished, with such increase based on the same number of Shares by which the applicable share reserve was decreased upon the grant of the applicable Award. The following Shares shall not, however, again
        become available for Awards or replenish the share reserve under Section 4(a): (i) Shares tendered (either actually or by attestation) by the Participant or withheld by the Company in payment of the exercise price of a stock option issued under
        this Plan or the Prior Plan, (ii) Shares tendered (either actually or by attestation) by the Participant or withheld by the Company to satisfy any tax withholding obligation with respect to an award under this Plan or the Prior Plan, (iii) Shares
        repurchased by the Company with proceeds received from the exercise of a stock option issued under this Plan or the Prior Plan, and (iv) Shares subject to a stock appreciation right award issued under this Plan or the Prior Plan that are not issued
        in connection with the stock settlement of that award upon its exercise.</div>
    </div>
  </div>
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  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Effect of Plans Operated by Acquired Companies</u>. If a company acquired by the Company or any Subsidiary or with which the Company or any Subsidiary combines has shares available
    under a pre-existing plan approved by shareholders and not adopted in contemplation of such acquisition or combination, the shares available for grant pursuant to the terms of such pre-existing plan (as adjusted, to the extent appropriate, using the
    exchange ratio or other adjustment or valuation ratio or formula used in such acquisition or combination to determine the consideration payable to the holders of common stock of the entities party to such acquisition or combination) may be used for
    Awards under the Plan and shall supplement the Share reserve under Section 4(a). Awards using such available shares shall not be made after the date awards or grants could have been made under the terms of the pre-existing plan absent the acquisition
    or combination, and shall only be made to individuals who were not Employees or Non-Employee Directors prior to such acquisition or combination.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>No Fractional Shares</u>. Unless otherwise determined by the Committee, the number of Shares subject to an Award shall always be a whole number. No fractional Shares may be issued under
    the Plan, but the Committee may, in its discretion, adopt any rounding convention it deems suitable or pay cash in lieu of any fractional Share in settlement of an Award.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Individual Option and SAR Limit</u>. The aggregate number of Shares subject to Option and/or Stock Appreciation Right Awards granted during any fiscal year to any one Participant other
    than a Non-Employee Director shall not exceed 23,429 Shares (subject to adjustment as provided in Section 12(a)).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Individual Performance-Based Compensation Limit</u>. With respect to Awards of Performance-Based Compensation, (i) the maximum number of Shares that may be the subject of Full Value
    Awards that are denominated in Shares or Share equivalents and that are granted to any one Participant during any fiscal year shall not exceed 70,286 Shares (subject to adjustment as provided in Section 12(a); and (ii) the maximum amount payable with
    respect to Full Value Awards that are denominated other than in Shares or Share equivalents and that are granted to any one Participant during any fiscal year shall not exceed $3,000,000.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Limits on Awards to Non-Employee Directors</u>. With respect to a Non-Employee Director&#8217;s Continuous Service, the aggregate grant date fair value (as determined in accordance with
    generally accepted accounting principles applicable in the United States) of all Awards granted during any fiscal year to such individual, when combined with retainers or fees payable in cash, shall not exceed $500,000.</div>
  <div><br>
  </div>
  <div style="text-indent: 0.4pt; text-align: justify;"><font style="font-weight: bold;">5.</font>&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Eligibility</u>. </font>Participation in the Plan is limited to Service Providers. Incentive Stock Options may
    only be granted to Employees.&#160;&#160; For the avoidance of doubt, no Award may be granted to any person who was employed, immediately prior to the Effective Time, by the Company or any of its pre-Effective Time subsidiaries.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">6.&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>General Terms of Awards</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160; <u>Award Agreement</u>. Each Award shall be evidenced by an Agreement setting forth the amount of the Award together with such other terms and conditions applicable to the Award (and not
    inconsistent with the Plan) as determined by the Committee. If an Agreement calls for acceptance by the Participant, the Award evidenced by the Agreement will not become effective unless acceptance of the Agreement in a manner permitted by the
    Committee is received by the Company within 30 days of the date the Agreement is delivered to the Participant. An Award to a Participant may be made singly or in combination with any form of Award. Two types of Awards may be made in tandem with each
    other such that the exercise of one type of Award with respect to a number of Shares reduces the number of Shares subject to the related Award by at least an equal amount.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Vesting and Term</u>. Each Agreement shall set forth the period until the applicable Award is scheduled to expire (which shall not be more than ten years from the Grant Date), and the
    applicable vesting conditions and any applicable performance period. The Committee may provide in an Agreement for such vesting conditions and timing as it may determine.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Transferability</u>. Except as provided in this Section 6(c), (i) during the lifetime of a Participant, only the Participant or the Participant&#8217;s guardian or legal representative may
    exercise an Option or SAR, or receive payment with respect to any other Award; and (ii) no Award may be sold, assigned, transferred, exchanged or encumbered, voluntarily or involuntarily, other than by will or the laws of descent and distribution. Any
    attempted transfer in violation of this Section 6(c) shall be of no effect. The Committee may, however, provide in an Agreement or otherwise that an Award (other than an Incentive Stock Option) may be transferred pursuant to a domestic relations order
    or may be transferable by gift to any &#8220;family member&#8221; (as defined in General Instruction A.1(a)(5) to Form S-8 under the Securities Act of 1933) of the Participant. Any Award held by a transferee shall continue to be subject to the same terms and
    conditions that were applicable to that Award immediately before the transfer thereof. For purposes of any provision of the Plan relating to notice to a Participant or to acceleration or termination of an Award upon the death or termination of
    Continuous Service of a Participant, the references to &#8220;Participant&#8221; shall mean the original grantee of an Award and not any transferee.</div>
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  </div>
  <div style="text-indent: 45pt;"> (d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Termination of Continuous Service</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 99pt;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Unless otherwise provided in an applicable Agreement or another then-effective written agreement between a Participant and the Company, and subject to Section 12, if a Participant&#8217;s
    Continuous Service with the Company and all of its Affiliates terminates, the following provisions shall apply for Option and SAR Awards (in all cases subject to the scheduled expiration of an Option or SAR Award, as applicable):</div>
  <div><br>
  </div>
  <div style="text-indent: 81pt; margin-left: 36pt;">(A)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Upon termination of Continuous Service for any reason other than death, Disability or Retirement, all unexercised Option and SAR Awards shall be immediately forfeited without consideration.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt; margin-left: 36pt;">(B)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Upon termination of Continuous Service by reason of the Participant&#8217;s death or Disability, all unvested and unexercisable portions of any outstanding Option and SAR
    Awards shall be immediately forfeited without consideration, and the currently vested and exercisable portions of such Option and SAR Awards may be exercised by the Participant or the Participant&#8217;s beneficiary, as the case may be, for a period of one
    year after the date of such termination, and in no event after the expiration date of the Option or SAR Award.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt; margin-left: 36pt;">(C)&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160; Upon termination of Continuous Service by reason of the Participant&#8217;s Retirement, all unvested and unexercisable portions of any outstanding Option and SAR Awards shall
    immediately vest in full and become exercisable, and such Option and SAR Awards may be exercised by the Participant for a period of two years after the date of such termination, and in no event after the expiration date of the Option or SAR Award.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt;">(ii)&#160;&#160;&#160;&#160; &#160;&#160;&#160;&#160; Unless otherwise provided in an applicable Agreement or another then-effective written agreement between a Participant and the Company, and subject to Section 12 and Section 17(g), if a
    Participant&#8217;s Continuous Service with the Company and all of its Affiliates terminates, the following provisions shall apply for Full Value Awards:</div>
  <div style="text-indent: 108pt;"> <br>
  </div>
  <div style="text-indent: 117pt; text-align: justify;">(A)&#160;&#160; &#160; &#160;&#160;&#160;&#160; Upon termination of Continuous Service by reason of death, Disability or Retirement,</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt; margin-left: 81pt;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;all unvested portions of any outstanding Full Value Awards subject to only time-based vesting conditions shall vest in full immediately upon such termination; and</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt; margin-left: 81pt;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;for any outstanding Full Value Awards subject to performance-based vesting conditions at the time of such termination, a pro rata portion of such Full Value Awards shall
    vest at the end of the applicable performance period based on actual performance at the end of such performance period and the number of full months that had elapsed since the beginning of the performance period at the time of such termination.</div>
  <div><br>
  </div>
  <div style="text-indent: 81pt; margin-left: 36pt; text-align: justify;">(B)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; &#160; Upon termination of Continuous Service for any reason other than death, Disability or Retirement, all unvested portions of any outstanding Full Value Awards shall
    be immediately forfeited without consideration.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Rights as Shareholder</u>. No Participant shall have any rights as a shareholder with respect to any Shares covered by an Award unless and until the date the Participant becomes the
    holder of record of the Shares, if any, to which the Award relates.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Performance-Based Awards</u>. Any Award may be granted as Performance-Based Compensation if the Committee establishes one or more measures of corporate, business unit or individual
    performance which must be attained, and the performance period over which the specified performance is to be attained, as a condition to the grant, vesting, exercisability, lapse of restrictions and/or settlement in cash or Shares of such Award. In
    connection with any such Award, the Committee shall determine the extent to which performance measures have been attained and other applicable terms and conditions have been satisfied, and the degree to which the grant, vesting, exercisability, lapse
    of restrictions and/or settlement of such Award has been earned. Any Performance-Based Compensation shall additionally be subject to the requirements of Section 16.</div>
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  </div>
  <div style="text-align: justify; text-indent: 45pt;">(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Dividends and Dividend Equivalents</u>. No dividends, dividend equivalents or distributions will be paid with respect to Shares subject to an Option or SAR Award. Any dividends or
    distributions payable with respect to Shares that are subject to the unvested portion of a Restricted Stock Award will be subject to the same restrictions and risk of forfeiture as the Shares to which such dividends or distributions relate. In its
    discretion, the Committee may provide in an Award Agreement for a Stock Unit Award or an Other Stock-Based Award that the Participant will be entitled to receive dividend equivalents, based on dividends actually declared and paid on outstanding Shares,
    on the units or other Share equivalents subject to the Stock Unit Award or Other Stock-Based Award, and such dividend equivalents will be subject to the same restrictions and risk of forfeiture as the units or other Share equivalents to which such
    dividend equivalents relate. The additional terms of any such dividend equivalents will be as set forth in the applicable Agreement, including the time and form of payment and whether such dividend equivalents will be credited with interest or deemed
    to be reinvested in additional units or Share equivalents. Any Shares issued or issuable during the term of this Plan as the result of the reinvestment of dividends or the deemed reinvestment of dividend equivalents in connection with an Award or a
    Prior Plan Award shall be counted against, and replenish upon any subsequent forfeiture, the Plan&#8217;s share reserve as provided in Section 4.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">7.&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Stock Option Awards</u>.</div>
  <div style="font-weight: bold;"> <br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Type and Exercise Price</u>. The Agreement pursuant to which an Option Award is granted shall specify whether the Option is an Incentive Stock Option or a Non-Qualified Stock Option. The
    exercise price at which each Share subject to an Option Award may be purchased shall be determined by the Committee and set forth in the Agreement, and shall not be less than the Fair Market Value of a Share on the Grant Date, except in the case of
    Substitute Awards (to the extent consistent with Code Section 409A and, in the case of Incentive Stock Options, Code Section 424).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Payment of Exercise Price</u>. The purchase price of the Shares with respect to which an Option Award is exercised shall be payable in full at the time of exercise. The purchase price
    may be paid in cash or in such other manner as the Committee may permit, including by payment under a broker-assisted sale and remittance program, by withholding Shares otherwise issuable to the Participant upon exercise of the Option or by delivery to
    the Company of Shares (by actual delivery or attestation) already owned by the Participant (in each case, such Shares having a Fair Market Value as of the date the Option is exercised equal to the purchase price of the Shares being purchased).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Exercisability and Expiration</u>. Each Option Award shall be exercisable in whole or in part on the terms provided in the Agreement. No Option Award shall be exercisable at any time
    after its scheduled expiration. When an Option Award is no longer exercisable, it shall be deemed to have terminated.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Incentive Stock Options</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 99pt;">(i)&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#160; An Option Award will constitute an Incentive Stock Option Award only if the Participant receiving the Option Award is an Employee, and only to the extent that (A) it is so designated in
    the applicable Agreement and (B) the aggregate Fair Market Value (determined as of the Option Award&#8217;s Grant Date) of the Shares with respect to which Incentive Stock Option Awards held by the Participant first become exercisable in any calendar year
    (under the Plan and all other plans of the Company and its Affiliates) does not exceed $100,000 or such other amount specified by the Code. To the extent an Option Award granted to a Participant exceeds this limit, the Option Award shall be treated as
    a Non-Qualified Stock Option Award. The maximum number of Shares that may be issued upon the exercise of Incentive Stock Option Awards under the Plan shall be 50,000, subject to adjustment as provided in Section 12(a).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 99pt;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; No Participant may receive an Incentive Stock Option Award under the Plan if, immediately after the grant of such Award, the Participant would own (after application of the rules contained
    in Code Section 424(d)) Shares possessing more than 10% of the total combined voting power of all classes of stock of the Company or an Affiliate, unless (A) the per Share exercise price for such Award is at least 110% of the Fair Market Value of a
    Share on the Grant Date and (B) such Award will expire no later than five years after its Grant Date.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 99pt;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160; For purposes of Continuous Service by a Participant who has been granted an Incentive Stock Option Award, no approved leave of absence may exceed three months unless reemployment upon
    expiration of such leave is provided by statute or contract. If reemployment is not so provided, then on the date six months following the first day of such leave, any Incentive Stock Option held by the Participant shall cease to be treated as an
    Incentive Stock Option and shall be treated for tax purposes as a Non-Qualified Stock Option.</div>
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  </div>
  <div style="text-indent: 99pt; text-align: justify;">(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160; If an Incentive Stock Option Award is exercised after the expiration of the exercise periods that apply for purposes of Code Section 422, such Option shall thereafter be treated as a
    Non-Qualified Stock Option.</div>
  <div><br>
  </div>
  <div style="text-indent: 99pt; text-align: justify;">(v)&#160;&#160;&#160;&#160; &#160; &#160;&#160;&#160; The Agreement covering an Incentive Stock Option Award shall contain such other terms and provisions that the Committee determines necessary to qualify the Option Award as an Incentive
    Stock Option Award.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u></u><u>Extension if Exercise Prevented by Law</u>. Notwithstanding the foregoing, if the exercise of an Option Award during the applicable post-termination of Continuous Service
    exercise period as set forth in Section 6(d) or in the applicable Agreement is prevented by Section 17(c), the Option shall remain exercisable until the later of (i) 30 days after the date the exercise of the Option would no longer be prevented by such
    provision, or (ii) the end of the applicable post-termination exercise period, but in no event later than the scheduled expiration date of the Option as set forth in the applicable Agreement.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">8.&#160;&#160;&#160;&#160;&#160;&#160; <u>Stock Appreciation Right Awards</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Nature of Award</u>. An Award of Stock Appreciation Rights shall be subject to such terms and conditions as are determined by the Committee, and shall provide a Participant the right to
    receive upon exercise of the SAR Award all or a portion of the excess of (i) the Fair Market Value as of the date of exercise of the SAR Award of the number of Shares as to which the SAR Award is being exercised, over (ii) the aggregate exercise price
    for such number of Shares. The per Share exercise price for any SAR Award shall be determined by the Committee and set forth in the applicable Agreement, and shall not be less than the Fair Market Value of a Share on the Grant Date, except in the case
    of Substitute Awards (to the extent consistent with Code Section 409A).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Exercise of SAR</u>. Each SAR Award may be exercisable in whole or in part at the times, on the terms and in the manner provided in the Agreement. No SAR Award shall be exercisable at
    any time after its scheduled expiration. When a SAR Award is no longer exercisable, it shall be deemed to have terminated. Upon exercise of a SAR Award, payment to the Participant shall be made at such time or times as shall be provided in the
    Agreement in the form of cash, Shares or a combination of cash and Shares as determined by the Committee. The Agreement may provide for a limitation upon the amount or percentage of the total appreciation on which payment (whether in cash and/or
    Shares) may be made in the event of the exercise of a SAR Award.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">9.&#160;&#160;&#160; &#160; &#160; <u>Restricted Stock Awards</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Vesting and Consideration</u>. Shares subject to a Restricted Stock Award shall be subject to vesting and the lapse of applicable restrictions based on such conditions or factors,
    including the achievement of specified performance goals, and occurring over such period of time as the Committee may determine in its discretion. The Committee may provide whether any consideration other than Continuous Service must be received by the
    Company or any Affiliate as a condition precedent to the grant of a Restricted Stock Award, and may correspondingly provide for Company reacquisition or repurchase rights if such additional consideration has been required and some or all of a
    Restricted Stock Award does not vest.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Shares Subject to Restricted Stock Awards</u>. Unvested Shares subject to a Restricted Stock Award shall be evidenced by a book-entry in the name of the Participant with the Company&#8217;s
    transfer agent or by one or more Stock certificates issued in the name of the Participant. Any such Stock certificate shall be deposited with the Company or its designee, together with an assignment separate from the certificate, in blank, signed by
    the Participant, and bear an appropriate legend referring to the restricted nature of the Restricted Stock evidenced thereby. Any book-entry shall be subject to comparable restrictions and corresponding stop transfer instructions. Upon the vesting of
    Shares of Restricted Stock, and the Company&#8217;s determination that any necessary conditions precedent to the release of vested Shares (such as satisfaction of tax withholding obligations and compliance with applicable legal requirements) have been
    satisfied, such vested Shares shall be made available to the Participant in such manner as may be prescribed or permitted by the Committee. Except as otherwise provided in the Plan or an applicable Agreement, a Participant with a Restricted Stock Award
    shall have all the rights of a shareholder, including the right to vote the Shares of Restricted Stock.</div>
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  <div> <font style="font-weight: bold;">10.&#160;&#160;&#160;&#160;&#160; <u>Stock Unit Awards</u>.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Vesting and Consideration</u>. A Stock Unit Award shall be subject to vesting and the lapse of applicable restrictions based on such conditions or factors and occurring over such period
    of time as the Committee may determine in its discretion. If vesting of a Stock Unit Award is conditioned on the achievement of specified performance goals, the extent to which they are achieved over the specified performance period shall determine the
    number of Stock Units that will be earned and eligible to vest, which may be greater or less than the target number of Stock Units stated in the Agreement. The Committee may provide whether any consideration other than Continuous Service must be
    received by the Company or any Affiliate as a condition precedent to the settlement of a Stock Unit Award.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Payment of Award</u>. Following the vesting of a Stock Unit Award, and the Company&#8217;s determination that any necessary conditions precedent to the settlement of the Award (such as
    satisfaction of tax withholding obligations and compliance with applicable legal requirements) have been satisfied, settlement of the Award and payment to the Participant shall be made at such time or times in the form of cash, Shares (which may
    themselves be considered Restricted Stock under the Plan) or a combination of cash and Shares as determined by the Committee.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 0.4pt;"><font style="font-weight: bold;">11</font>&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Other Stock-Based Awards</u>. </font>The Committee may from time to time grant Shares and other Awards that are
    valued by reference to<font style="font-weight: bold;">&#160;</font>and/or payable in whole or in part in Shares under the Plan. The Committee shall determine the terms and conditions of such Awards, which shall be consistent with the terms and purposes of
    the Plan. The Committee may direct the Company to issue Shares subject to restrictive legends and/or stop transfer instructions that are consistent with the terms and conditions of the Award to which the Shares relate.</div>
  <div><br>
  </div>
  <div style="font-weight: bold;">12.&#160;&#160;&#160;&#160; <u>Changes in Capitalization, Corporate Transactions, Change in Control</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Adjustments for Changes in Capitalization</u>. In the event of any equity restructuring (within the meaning of Financial Accounting Standards Board (&#8220;FASB&#8221;) ASC Topic 718) that causes
    the per share value of Shares to change, such as a stock dividend, stock split, spinoff, rights offering or recapitalization through an extraordinary dividend, the Committee shall make such adjustments as it deems equitable and appropriate to (i) the
    aggregate number and kind of Shares or other securities issued or reserved for issuance under the Plan, (ii) the number and kind of Shares or other securities subject to outstanding Awards, (iii) the exercise price of outstanding Options and SARs, and
    (iv) any maximum limitations prescribed by the Plan with respect to certain types of Awards or the grants to individuals of certain types of Awards. In the event of any other change in corporate capitalization, including a merger, consolidation,
    reorganization, or partial or complete liquidation of the Company, such equitable adjustments described in the foregoing sentence may be made as determined to be appropriate and equitable by the Committee to prevent dilution or enlargement of rights of
    Participants. In either case, any such adjustment shall be conclusive and binding for all purposes of the Plan. No adjustment shall be made pursuant to this Section 12(a) in connection with the conversion of any convertible securities of the Company,
    or in a manner that would cause Incentive Stock Options to violate Code Section 422(b) or cause an Award to be subject to adverse tax consequences under Code Section 409A.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Corporate Transactions</u>. Unless otherwise provided in an applicable Agreement or another written agreement between a Participant and the Company, the following provisions shall apply
    to outstanding Awards in the event of a Change in Control that involves a Corporate Transaction.</div>
  <div><br>
  </div>
  <div style="margin-left: 45pt; text-align: justify;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-style: italic;"><u>Continuation, Assumption or Replacement of Awards</u></font>. In the event of a Corporate Transaction, the surviving or successor entity<font style="font-style: italic;">&#160;</font>(or its Parent) may continue, assume or replace Awards outstanding as of the date of the Corporate Transaction (with such adjustments as may be required or permitted by Section 12(a)), and such Awards or
    replacements therefor shall remain outstanding and be governed by their respective terms, subject to Section 12(b)(iv) below. A surviving or successor entity may elect to continue, assume or replace only some Awards or portions of Awards. For purposes
    of this Section 12(b)(i), an Award shall be considered assumed or replaced if, in connection with the Corporate Transaction and in a manner consistent with Code Section 409A (and Code Section 424 if the Award is an ISO), either (A) the contractual
    obligations represented by the Award are expressly assumed by the surviving or successor entity (or its Parent) with appropriate adjustments to the number and type of securities subject to the Award and the exercise price thereof that preserves the
    intrinsic value of the Award existing at the time of the Corporate Transaction, or (B) the Participant has received a comparable equity-based award that preserves the intrinsic value of the Award existing at the time of the Corporate Transaction and
    contains terms and conditions that are substantially similar to those of the Award.</div>
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  <div style="margin-left: 45pt; text-align: justify;"> (ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-style: italic;"><u>Acceleration</u></font>. If and to the extent that outstanding Awards under the Plan are not continued, assumed or replaced in connection<font style="font-style: italic;">&#160;</font>with a Corporate Transaction, then (A) all outstanding Option and SAR Awards shall become fully vested and exercisable for such period of time prior to the effective time of the Corporate Transaction as is deemed
    fair and equitable by the Committee, and shall terminate at the effective time of the Corporate Transaction, (B) all outstanding Full Value Awards shall fully vest immediately prior to the effective time of the Corporate Transaction, and (C) to the
    extent vesting of any Award is subject to satisfaction of specified performance goals, such Award shall be deemed &#8220;fully vested&#8221; for purposes of this Section 12(b)(ii) if the performance goals are deemed to have been satisfied at the target level of
    performance and the vested portion of the Award at the target level of performance is prorated to reflect the portion of the performance period that has elapsed as of the effective time of the Corporate Transaction. The Committee shall provide written
    notice of the period of accelerated exercisability of Option and SAR Awards to all affected Participants. The exercise of any Option or SAR Award whose exercisability is accelerated as provided in this Section 12(b)(ii) shall be conditioned upon the
    consummation of the Corporate Transaction and shall be effective only immediately before such consummation.</div>
  <div> <br>
  </div>
  <div style="margin-left: 45pt; text-align: justify;">(iii) &#160; &#160; &#160; &#160; <font style="font-style: italic;"><u>Payment for Awards</u></font>. If and to the extent that outstanding Awards under the Plan are not continued, assumed or replaced in<font style="font-style: italic;">&#160;</font>connection with a Corporate Transaction, then the Committee may provide that some or all of such outstanding Awards shall be canceled at or immediately prior to the effective time of the Corporate Transaction in
    exchange for payments to the Participants as provided in this Section 12(b)(iii). The Committee will not be required to treat all Awards similarly for purposes of this Section 12(b)(iii). The payment for any Award canceled shall be in an amount equal
    to the difference, if any, between (A) the fair market value (as determined in good faith by the Committee) of the consideration that would otherwise be received in the Corporate Transaction for the number of Shares subject to the Award, and (B) the
    aggregate exercise price (if any) for the Shares subject to such Award. If the amount determined pursuant to the preceding sentence is not a positive number with respect to any Award, such Award may be canceled pursuant to this Section 12(b)(iii)
    without payment of any kind to the affected Participant. With respect to an Award whose vesting is subject to the satisfaction of specified performance goals, the number of Shares subject to such an Award for purposes of this Section 12(b)(iii) shall
    be the number of Shares as to which the Award would have been deemed &#8220;fully vested&#8221; for purposes of Section 12(b)(ii). Payment of any amount under this Section 12(b)(iii) shall be made in such form, on such terms and subject to such conditions as the
    Committee determines in its discretion, which may or may not be the same as the form, terms and conditions applicable to payments to the Company&#8217;s shareholders in connection with the Corporate Transaction, and may, in the Committee&#8217;s discretion,
    include subjecting such payments to vesting conditions comparable to those of the Award canceled, subjecting such payments to escrow or holdback terms comparable to those imposed upon the Company&#8217;s shareholders under the Corporate Transaction, or
    calculating and paying the present value of payments that would otherwise be subject to escrow or holdback terms.</div>
  <div> <br>
  </div>
  <div style="margin-left: 45pt; text-align: justify;">(iv) &#160; &#160; &#160; &#160;&#160;<font style="font-style: italic;"><u>Termination After a Corporate Transaction</u></font>. If and to the extent that Awards are continued, assumed or replaced under the<font style="font-style: italic;">&#160;</font>circumstances described in Section 12(b)(i), and if within six months after the Corporate Transaction a Participant experiences an involuntary termination of Continuous Service for reasons other than Cause, then
    (A) outstanding Option and SAR Awards issued to the Participant that are not yet fully exercisable shall immediately become exercisable in full and shall remain exercisable for one year following the Participant&#8217;s termination of Continuous Service, and
    (B) any Full Value Awards that are not yet fully vested shall immediately vest in full (with vesting in full for a performance-based award determined as provided in Section 12(b)(ii), except that the proportionate vesting amount will be determined with
    respect to the portion of the performance period during which the Participant was a Service Provider). </div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Other Change in Control</u>. In the event of a Change in Control that does not involve a Corporate Transaction, the Committee may, in its discretion, take such action as it deems
    appropriate with respect to outstanding Awards, which may include: (i) providing for the cancellation of any Award in exchange for payments in a manner similar to that provided in Section 12(b)(iii) or (ii) making such adjustments to the Awards then
    outstanding as the Committee deems appropriate to reflect such Change in Control, which may include the acceleration of vesting in full or in part. The Committee will not be required to treat all Awards similarly in such circumstances, and may include
    such further provisions and limitations in any Award Agreement as it may deem equitable and in the best interests of the Company.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Dissolution or Liquidation</u>. Unless otherwise provided in an applicable Agreement, in the event of a proposed dissolution or liquidation of the Company, the Committee will notify
    each Participant as soon as practicable prior to the effective date of such proposed transaction. An Award will terminate immediately prior to the consummation of such proposed action.</div>
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  </div>
  <div style="text-align: justify; text-indent: 45pt;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Parachute Payment Limitation</u>. Notwithstanding any other provision of this Plan or any other plan, arrangement or agreement to the contrary, if any of the payments or benefits
    provided or to be provided by the Company or its Affiliates to a Participant or for the Participant&#8217;s benefit pursuant to the terms of this Plan or otherwise (&#8220;Covered Payments&#8221;) constitute &#8220;parachute payments&#8221; within the meaning of Code Section 280G,
    and would, but for this Section 12(e) be subject to the excise tax imposed under Code Section 4999 (or any successor provision thereto) or any similar tax imposed by state or local law and any interest or penalties with respect to such taxes
    (collectively, the <font style="font-weight: bold;">&#8220;</font>Excise Tax&#8221;), then the Covered Payments shall be reduced (but not below zero) to the minimum extent necessary to ensure that no portion of the Covered Payments is subject to the Excise Tax.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 0.4pt;"><font style="font-weight: bold;">13.</font>&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Plan Participation and Service Provider Status</u>. </font>Status as a Service Provider shall not be construed as
    a commitment that any<font style="font-weight: bold;">&#160;</font>Award will be made under the Plan to that Service Provider or to eligible Service Providers generally. Nothing in the Plan or in any Agreement or related documents shall confer upon any
    Service Provider or Participant any right to Continuous Service with the Company or any Affiliate, nor shall it interfere with or limit in any way any right of the Company or any Affiliate to terminate the person&#8217;s Continuous Service at any time with
    or without Cause or change such person&#8217;s compensation, other benefits, job responsibilities or title.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 0.4pt;"><font style="font-weight: bold;">14.</font>&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Tax Withholding</u>. </font>The Company or any Affiliate, as applicable, shall have the right to (a) withhold from
    any cash payment under the<font style="font-weight: bold;">&#160;</font>Plan or any other compensation owed to a Participant an amount sufficient to cover any required withholding taxes related to the grant, vesting, exercise or settlement of an Award, and
    (b) require a Participant or other person receiving Shares under the Plan to pay a cash amount sufficient to cover any required withholding taxes before actual receipt of those Shares. In lieu of all or any part of a cash payment from a person
    receiving Shares under the Plan, the Committee may permit the Participant to satisfy all or any part of the required tax withholding obligations (but not to exceed the maximum individual statutory tax rate in each applicable jurisdiction) by
    authorizing the Company to withhold a number of the Shares that would otherwise be delivered to the Participant pursuant to the Award, or by delivering to the Company Shares already owned by the Participant, with the Shares so withheld or delivered
    having a Fair Market Value on the date the taxes are required to be withheld equal to the amount of taxes to be withheld.</div>
  <div><br>
  </div>
  <div><font style="font-weight: bold;">15.&#160;&#160;&#160;&#160;&#160; <u>Effective Date, Duration, Amendment and Termination of the Plan</u>.</font></div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Effective Date</u>. The Prior Plan initially became effective on October 31, 2017, the date it was approved by Kimball&#8217;s shareholders, which shall be considered the date of the Plan&#8217;s
    adoption for purposes of Treasury Regulation &#167;1.422-2(b)(2)(i).&#160; The Prior Plan was amended to increase the number of Shares available for issuance under the Prior Plan on October 26, 2021, the date such increase was approved by Kimball&#8217;s
    shareholders.&#160; The Plan, as amended and restated herein, is effective as of the Restatement Effective Date.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Duration of the Plan</u>. The Plan shall remain in effect until all Shares subject to it are distributed, all Awards have expired or terminated, the Plan is terminated pursuant to
    Section 15(c), or the tenth anniversary of the effective date of the Plan, whichever occurs first (the &#8220;Termination Date&#8221;). Awards made before the Termination Date shall continue to be outstanding in accordance with their terms and the terms of the
    Plan unless otherwise provided in the applicable Agreements.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Amendment and Termination of the Plan</u>. The Board may at any time terminate, suspend or amend the Plan. The Company shall submit any amendment of the Plan to its shareholders for
    approval only to the extent required by applicable laws or regulations or the rules of any securities exchange on which the Shares may then be listed. No termination, suspension, or amendment of the Plan may materially impair the rights of any
    Participant under a previously granted Award without the Participant&#8217;s consent, unless such action is necessary to comply with applicable law or stock exchange rules.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Amendment of Awards</u>. Subject to Section 15(e), the Committee may unilaterally amend the terms of any Agreement evidencing an Award previously granted, except that no such amendment
    may materially impair the rights of any Participant under the applicable Award without the Participant&#8217;s consent, unless such amendment is necessary to comply with applicable law or stock exchange rules or any compensation recovery policy as provided
    in Section 17(i).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>No Option or SAR Repricing</u>. Except as provided in Section 12(a), no Option or Stock Appreciation Right Award granted under the Plan may be (i) amended to decrease the exercise price
    thereof, (ii) cancelled in conjunction with the grant of any new Option or Stock Appreciation Right Award with a lower exercise price, (iii) cancelled in exchange for cash, other property or the grant of any Full Value Award at a time when the per
    share exercise price of the Option or Stock Appreciation Right Award is greater than the current Fair Market Value of a Share, or (iv) otherwise subject to any action that would be treated under accounting rules as a &#8220;repricing&#8221; of such Option or Stock
    Appreciation Right Award, unless such action is first approved by the Company&#8217;s shareholders.</div>
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  </div>
  <div> <font style="font-weight: bold;">16.&#160;&#160;&#160;&#160;&#160; <u>Performance-Based Compensation</u>.</font></div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Awards. If an Award is subject to this Section 16, then the grant of the Award, the vesting and lapse of restrictions thereon and/or the distribution of cash, Shares or other property
    pursuant thereto, as applicable, shall be subject to the achievement over the applicable performance period of one or more performance goals based on one or more of the performance measures specified in Section 16(c). The Committee will select the
    applicable performance measure(s) and specify the performance goal(s) based on those performance measures for any performance period, specify in terms of an objective formula or standard the method for calculating the amount payable to a Participant if
    the performance goal(s) are satisfied, and certify the degree to which applicable performance goals have been satisfied and any amount that vests and is payable in connection with an Award subject to this Section 16. The Committee shall also have the
    authority to provide, in an Agreement or otherwise, for modification of a performance period and/or adjustments or waivers of the performance that measures on which the performance goals are based, which may include adjustments that would cause such
    measures to be considered &#8220;non-GAAP financial measures&#8221; within the meaning of Rule 101 under Regulation G promulgated by the Securities and Exchange Commission, including but not limited to adjustments for events that are unusual in nature or
    infrequently occurring, such as a Change in Control, acquisitions, divestitures, restructuring activities or asset write-downs, or for changes in applicable tax laws or accounting principles. The Committee may also adjust performance measures for a
    performance period in connection with an event described in Section 12(a) to prevent the dilution or enlargement of a Participant&#8217;s rights with respect to Performance-Based Compensation. The Committee may adjust any amount determined to be otherwise
    payable in connection with an Award subject to this Section 16. The Committee may also provide, in an Agreement or otherwise, that the achievement of specified performance goals in connection with an Award subject to this Section 16 may be waived upon
    the death or Disability of the Participant or under any other circumstance as determined by the Committee.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Performance Measures</u>. For purposes of any Full Value Award considered Performance-Based Compensation subject to this Section 16, the performance measures to be utilized may be based
    on one or more individual performance measures or business criteria, including, but not limited to: (i) net earnings or net income; (ii) earnings before one or more of interest, taxes, depreciation, amortization and share-based compensation expense;
    (iii) earnings per share (basic or diluted); (iv) revenue or sales, on a net or gross basis, or sales mix or diversity; (v) gross profit; (vi) operating income; (vii) profitability as measured by return ratios (including, but not limited to, return on
    assets, return on equity, return on capital, return on invested capital and return on revenue, each of which may exclude cash, cash equivalents, marketable securities, short-term or long-term debt) or by the degree to which any of the foregoing
    earnings measures exceed a percentage of revenue or gross profit; (viii) cash flow (including, but not limited to, operating cash flow, free cash flow and cash flow return on capital); (ix) market share; (x) margins (including, but not limited to, one
    or more of gross, operating, pre-tax earnings and net earnings margins); (xi) stock price; (xii) total shareholder return; (xiii) asset quality; (xiv) non-performing assets; (xv) operating assets; (xvi) balance of cash, cash equivalents and marketable
    securities; (xvii) cost and expense management; (xviii) economic value added or similar value added measurements; (xix) improvement in or attainment of working capital levels; (xx) productivity ratios; (xxi) employee retention or satisfaction measures;
    (xxii) safety record; (xxiii) customer satisfaction; (xxiv) debt, credit or other leverage measures or ratios; (xxv) implementation or completion of critical projects; (xxvi) economic profit; (xxvii) pre-tax income; (xxviii) distribution channels,
    including quantity, mix or diversity; (xxix) customer bookings or orders; and (xxx) delivery timing and damage claims. Any performance goal based on one or more of the foregoing performance measures may be expressed in absolute amounts, as a percent of
    sales, on a per share basis (basic or diluted), relative to one or more other performance measures, as a growth rate or change from preceding periods, or as a comparison to the performance of specified companies, indices or other external measures, and
    may relate to one or any combination of Company, Affiliate, subsidiary, division, business unit, operational unit or individual performance.</div>
  <div>&#160;<br>
  </div>
  <div style="font-weight: bold;">17.&#160;&#160;&#160;&#160;&#160; <u>Other Provisions</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Unfunded Plan</u>. The Plan shall be unfunded and the Company shall not be required to segregate any assets that may at any time be represented by Awards under the Plan. Neither the
    Company, its Affiliates, the Committee, nor the Board shall be deemed to be a trustee of any amounts to be paid under the Plan nor shall anything contained in the Plan or any action taken pursuant to its provisions create or be construed to create a
    fiduciary relationship between the Company and/or its Affiliates, and a Participant. To the extent any person has or acquires a right to receive a payment in connection with an Award under the Plan, this right shall be no greater than the right of an
    unsecured general creditor of the Company.</div>
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  <div style="text-align: justify; text-indent: 45pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Limits of Liability</u>. Except as may be required by law, neither the Company nor any member of the Board or of the Committee, nor any other person participating (including
    participation pursuant to a delegation of authority under Section 3(d) of the Plan) in any determination of any question under the Plan, or in the interpretation, administration or application of the Plan, shall have any liability to any party for any
    action taken, or not taken, in good faith under the Plan.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Compliance with Applicable Legal Requirements and Company Policies</u>. No Shares distributable pursuant to the Plan shall be issued and delivered unless and until the issuance of the
    Shares complies with all applicable legal requirements, including compliance with the provisions of applicable state and federal securities laws, and the requirements of any securities exchanges on which the Company&#8217;s Shares may, at the time, be
    listed. During any period in which the offering and issuance of Shares under the Plan is not registered under federal or state securities laws, Participants shall acknowledge that they are acquiring Shares under the Plan for investment purposes and not
    for resale, and that Shares may not be transferred except pursuant to an effective registration statement under, or an exemption from the registration requirements of, such securities laws. Any stock certificate or book-entry evidencing Shares issued
    under the Plan that are subject to securities law restrictions shall bear or be accompanied by an appropriate restrictive legend or stop transfer instruction. Notwithstanding any other provision of this Plan, the acquisition, holding or disposition of
    Shares acquired pursuant to the Plan shall in all events be subject to compliance with applicable Company policies as they exist from time to time, including but not limited to, those relating to insider trading, pledging or hedging transactions,
    minimum post-vesting holding periods and stock ownership guidelines, and to forfeiture or recovery of compensation as provided in Section 17(i).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Other Benefit and Compensation Programs</u>. Payments and other benefits received by a Participant under an Award made pursuant to the Plan shall not be deemed a part of a Participant&#8217;s
    regular, recurring compensation for purposes of the termination, indemnity or severance pay laws of any country and shall not be included in, nor have any effect on, the determination of benefits under any other employee benefit plan, contract or
    similar arrangement provided by the Company or an Affiliate unless expressly so provided by such other plan, contract or arrangement, or unless the Committee expressly determines that an Award or portion of an Award should be included to accurately
    reflect competitive compensation practices or to recognize that an Award has been made in lieu of a portion of competitive cash compensation.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Governing Law</u>. To the extent that federal laws do not otherwise control, the Plan and all determinations made and actions taken pursuant to the Plan shall be governed by the laws of
    the State of Indiana without regard to its conflicts-of-law principles and shall be construed accordingly.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt; text-align: justify;">(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Severability</u>. If any provision of the Plan shall be held illegal or invalid for any reason, the illegality or invalidity shall not affect the remaining parts of the Plan, and the
    Plan shall be construed and enforced as if the illegal or invalid provision had not been included.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(g)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Code Section 409A</u>. It is intended that (i) all Awards of Options, SARs and Restricted Stock under the Plan will not provide for the deferral of compensation within the meaning of
    Code Section 409A and thereby be exempt from Code Section 409A, and (ii) all other Awards under the Plan will either not provide for the deferral of compensation within the meaning of Code Section 409A, or will comply with the requirements of Code
    Section 409A, and Awards shall be structured and the Plan administered and interpreted in accordance with this intent. The Plan and any Agreement may be unilaterally amended by the Company in any manner deemed necessary or advisable by the Committee or
    Board in order to maintain such exemption from or compliance with Code Section 409A, and any such amendment shall conclusively be presumed to be necessary to comply with applicable law.</div>
  <div>Notwithstanding anything to the contrary in the Plan or any Agreement, with respect to any Award that constitutes a deferral of compensation subject to Code Section 409A:</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt; margin-left: 72pt;">(A)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;If any amount is payable under such Award upon a termination of Continuous Service, a termination of Continuous Service will be deemed to have occurred only at such time
    as the Participant has experienced a &#8220;separation from service&#8221; as such term is defined for purposes of Code Section 409A;</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt; margin-left: 72pt;">(B)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;If any amount shall be payable with respect to any such Award as a result of a Participant&#8217;s &#8220;separation from service&#8221; at such time as the Participant is a &#8220;specified
    employee&#8221; within the meaning of Code Section 409A, then no payment shall be made, except as permitted under Code Section 409A, prior to the first business day after the earlier of (1) the date that is six months after the Participant&#8217;s separation from
    service or (2) the Participant&#8217;s death. Unless the Committee has adopted a specified employee identification policy as contemplated by Code Section 409A, specified employees will be identified in accordance with the default provisions specified under
    Code Section 409A.</div>
  <div><br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div class="BRPFPageFooter" style="width: 100%;">
      <div>
        <div style="text-align: center; font-size: 8pt;">
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

              <tr>
                <td style="width: 100.00%;">
                  <div style="text-align: center; font-size: 8pt;">&#160;Page <font class="BRPFPageNumber">14</font> of 15</div>
                </td>
              </tr>

          </table>
        </div>
      </div>
    </div>
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
  </div>
  <div style="text-align: justify;">None of the Company, the Board, the Committee nor any other person involved with the administration of this Plan shall (i) in any way be responsible for ensuring the exemption of any Award from, or compliance by any
    Award with, the requirements of Code Section 409A, (ii) have any obligation to design or administer the Plan or Awards granted thereunder in a manner that minimizes a Participant&#8217;s tax liabilities, including the avoidance of any additional tax
    liabilities under Code Section 409A, and (iii) have any liability to any Participant for any such tax liabilities.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 45pt;">(h)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<u>Rule 16b-3</u>. It is intended that the Plan and all Awards granted pursuant to it shall be administered by the Committee so as to permit the Plan and Awards to comply with Exchange Act
    Rule 16b-3. If any provision of the Plan or of any Award would otherwise frustrate or conflict with the intent expressed in this Section 17(h), that provision to the extent possible shall be interpreted and deemed amended in the manner determined by
    the Committee so as to avoid the conflict. To the extent of any remaining irreconcilable conflict with this intent, the provision shall be deemed void as applied to Participants subject to Section 16 of the Exchange Act to the extent permitted by law
    and in the manner deemed advisable by the Committee.</div>
  <div><br>
  </div>
  <div style="text-indent: 45pt;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <u>Forfeiture and Compensation Recovery</u>.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt;">(i)&#160;&#160;&#160;&#160; &#160; &#160;&#160;&#160; The Committee may specify in an Agreement that the Participant&#8217;s rights, payments, and benefits with respect to an Award will be subject to reduction, cancellation, forfeiture or recovery
    by the Company upon the occurrence of certain specified events, in addition to any otherwise applicable vesting or performance conditions of an Award. Such events may include but are not limited to termination of Continuous Service for Cause; violation
    of any material Company or Affiliate policy; breach of noncompetition, non-solicitation or confidentiality provisions that apply to the Participant; a determination that the payment of the Award was based on an incorrect determination that financial or
    other criteria were met or other conduct by the Participant that is detrimental to the business or reputation of the Company or its Affiliates.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 81pt;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Awards and any compensation associated therewith shall be subject to forfeiture, recovery by the Company or other action pursuant to any compensation recovery policy adopted by the Board
    or the Committee at any time, including in response to the requirements of Section 10D of the Exchange Act and the implementing rules and regulations thereunder, or as otherwise required by law. Any Agreement may be unilaterally amended by the
    Committee to comply with any such compensation recovery policy.</div>
  <div style="text-align: justify; text-indent: 81pt;"> <br>
  </div>
  <div style="text-align: justify; text-indent: 81pt;"> <br>
  </div>
  <div style="text-align: center;">
    <div style="font-size: 8pt;">&#160;Page <font class="BRPFPageNumber">15</font> of 15</div>
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  <div class="BRPFPageFooter" style="width: 100%;">
    <div>
      <div style="text-align: center; font-size: 8pt;"> </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>brhc20053789_ex107-1.htm
<DESCRIPTION>EXHIBIT 107.1
<TEXT>
<html>
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  <div>
    <div>
      <div style="font-weight: bold;">Exhibit 107.1<br>
      </div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">CALCULATION OF FILING FEE</div>
      <div>&#160;</div>
      <div style="text-align: center; color: #000000;"><u>Form S-8</u></div>
    </div>
    <div>
      <div style="text-align: center; color: rgb(0, 0, 0);">(Form type)</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: center; color: #000000;">HNI Corporation</div>
    </div>
    <div>
      <div style="text-align: center; color: rgb(0, 0, 0);">(Exact Name of Registrant as Specified in its Charter)</div>
    </div>
    <div>
      <div>&#160;</div>
      <div style="text-align: center; color: #000000;">Table I: Newly Registered Securities</div>
    </div>
    <div>
      <div><font style="color: rgb(0, 0, 0);"> </font><br>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z50b34a07c1ae4978b3fbc951513fb049">

        <tr>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Security</div>
            <div style="text-align: center; font-weight: bold;">Type</div>
          </td>
          <td style="width: 17%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Security</div>
            <div style="text-align: center; font-weight: bold;">Class Title</div>
          </td>
          <td style="width: 21%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Fee</div>
            <div style="text-align: center; font-weight: bold;">Calculation</div>
            <div style="text-align: center; font-weight: bold;">Rule</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Amount</div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-size: 10pt; font-weight: bold;">Registered</font><font style="font-size: 10pt;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></font></div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Proposed</div>
            <div style="text-align: center; font-weight: bold;">Maximum</div>
            <div style="text-align: center; font-weight: bold;">Offering</div>
            <div style="text-align: center; font-weight: bold;">Price Per</div>
            <div style="text-align: center; font-weight: bold;">Unit</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Maximum</div>
            <div style="text-align: center; font-weight: bold;"> Aggregate</div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-size: 10pt; font-weight: bold;">Offering</font></div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-size: 10pt; font-weight: bold;">Price</font><font style="font-size: 10pt;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></font></div>
          </td>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Fee Rate</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0) rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">Amount of</div>
            <div style="text-align: center; font-weight: bold;">Registration</div>
            <div style="text-align: center; font-weight: bold;">Fee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">Equity</div>
          </td>
          <td nowrap="nowrap" style="width: 17%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">&#160;Common Stock, par</div>
            <div style="text-align: center;">&#160;value $1.00 per share</div>
          </td>
          <td nowrap="nowrap" style="width: 21%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">Rule 457(c) and Rule 457(h)</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">1,100,778</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$25.67</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$28,256,971.26</div>
          </td>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$0.00011020</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$3,113.92<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"> (3)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="vertical-align: middle; border-left: 2px solid rgb(0, 0, 0);" rowspan="1" colspan="4">&#160;</td>
          <td style="vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); width: 11%;" rowspan="1">&#160;</td>
          <td style="vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); width: 11%;" rowspan="1">&#160;</td>
          <td style="vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); width: 9%;" rowspan="1">&#160;</td>
          <td style="vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); width: 11%;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1" colspan="4">
            <div style="font-weight: bold; margin-left: 9pt;">Total Offering Amounts</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$28,256,971.26</div>
          </td>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$3,113.92<br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1" colspan="4">
            <div style="font-weight: bold; margin-left: 9pt;">Total Fee Offsets</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$0</div>
          </td>
        </tr>
        <tr>
          <td style="vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1" colspan="4">
            <div style="font-weight: bold; margin-left: 9pt;">Net Fee Due</div>
          </td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">&#160;</td>
          <td style="width: 11%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center;">$3,113.92</div>
          </td>
        </tr>

    </table>
    <div>
      <div style="text-indent: -18pt; margin-left: 18pt;"><font style="color: rgb(0, 0, 0);"> </font><br>
      </div>
    </div>
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        <tr>
          <td style="width: 18pt; vertical-align: top;">(1)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Pursuant to Rule 416 under the Securities Act, this Registration Statement also covers an indeterminate number of additional securities that may become issuable under the <font style="color: rgb(0, 0, 0);">HNI Corporation Stock Incentive
                Plan for Legacy Kimball Employees </font>by the Corporation by reason of certain corporate transactions or events, including any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of
              consideration which results in an increase in the number of the Corporation&#8217;s outstanding shares of common stock.</div>
          </td>
        </tr>

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    <div> <br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z800c17ae06b14493b452c974a0bd2e09">

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          <td style="width: 18pt; vertical-align: top;">(2)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Estimated solely for purposes of calculation of the Registration Fee pursuant to Rule 457(c) and (h) and based upon the average of the high and low prices of the common stock of the Corporation as reported on the New York Stock Exchange on
              May 31, 2023, a date that is within five business days prior to the date of the filing of this Registration Statement.</div>
          </td>
        </tr>

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    <div><br>
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    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1158b17d3af147e2bd06f7fbb218c883">

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          <td style="width: 18pt; vertical-align: top;">(3)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Rounded up to the nearest penny.</div>
          </td>
        </tr>

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    <div><br>
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</DOCUMENT>
</SEC-DOCUMENT>
