<SEC-DOCUMENT>0001140361-24-026885.txt : 20240520
<SEC-HEADER>0001140361-24-026885.hdr.sgml : 20240520
<ACCEPTANCE-DATETIME>20240520164116
ACCESSION NUMBER:		0001140361-24-026885
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20240520
DATE AS OF CHANGE:		20240520
EFFECTIVENESS DATE:		20240520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HNI CORP
		CENTRAL INDEX KEY:			0000048287
		STANDARD INDUSTRIAL CLASSIFICATION:	OFFICE FURNITURE (NO WOOD) [2522]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				420617510
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1228

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-279552
		FILM NUMBER:		24965236

	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>ef20029471_s8.htm
<DESCRIPTION>S-8
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on May 20, 2024</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>
    <div style="text-align: center; font-weight: bold; font-size: 14pt;">UNITED STATES</div>
    <font style="font-size: 14pt;"> </font>
    <div style="text-align: center; font-weight: bold; font-size: 14pt;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-weight: bold; font-size: 12pt;">Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 15%; color: #000000; text-align: center;"></div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold; font-size: 18pt;">FORM S-8</div>
    <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 15%; color: #000000;"></div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold; font-size: 24pt;">HNI CORPORATION</div>
    <div style="text-align: center;">(Exact name of Registrant as specified in its charter)</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="zb27850139af849e5ad8dd6654a247cb9" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <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; font-weight: bold;">(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; font-weight: bold;">(I.R.S. Employer Identification Number)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: top;"><br>
          </td>
          <td style="width: 49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: middle;">
            <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</div>
          </td>
          <td style="width: 2%; vertical-align: top;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">52761-0071</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">(Address of Principal Executive Offices)</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;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">2017 Equity Plan for Non-Employee Directors of HNI Corporation</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div>&#160;</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;">(Name and address of agent for service)</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">(563) 272-7400</div>
    <div style="text-align: center;">(Telephone number, including area code, of agent for service)</div>
    <br>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 15%; color: #000000;"></div>
    <br>
    <div>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>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="z85443fa85a9d477c897c9ffdf7ea26b7" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 5%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div>Large accelerated filer &#9745;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>Accelerated filer&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div style="font-size: 8pt;"><font style="font-size: 10pt;">Non-accelerated filer&#160; &#9744;</font></div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="font-size: 8pt;"><font style="font-size: 10pt;">Smaller reporting company&#160; &#9744;</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 45%; vertical-align: top;"><br>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>Emerging growth company&#160; &#9744;</div>
          </td>
        </tr>

    </table>
    <br>
    <div style="font-size: 12pt;"><font style="font-size: 10pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
        standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.&#160; &#9744;</font></div>
    <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>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <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; color: #000000; font-weight: bold;">EXPLANATORY NOTE</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">In accordance with General Instruction E to Form S-8, this registration statement incorporates by reference the contents of Registration Statement No. 333-217793 on Form S-8 filed by HNI Corporation (the &#8220;Corporation&#8221;)
      on May 9, 2017, relating to shares of common stock, par value $1.00 per share (the &#8220;Common Stock&#8221;), issuable pursuant to the 2017 Equity Plan for Non-Employee Directors of HNI Corporation (as amended and restated, the &#8220;Plan&#8221;). This registration
      statement is being filed to register an additional 200,000 shares of Common Stock for issuance pursuant to the Plan. This registration statement consists of the facing page, this page, other required information, required opinions, consents and other
      exhibits, and the signature page.</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" id="z4ed772c180264f8a86c434823773c8c4" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <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: 24.5pt;">The Corporation incorporates by reference herein the following documents filed by it with the Securities and Exchange Commission (the &#8220;SEC&#8221;) under Commission File Number 001-14225 pursuant to the Securities Exchange
      Act of 1934, as amended (the &#8220;Exchange Act&#8221;), other than any portion of such documents or information therein deemed to have been furnished and not filed in accordance with SEC rules:</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" id="z598bfdf25c62460ab231bb5ec717488e" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.25pt; vertical-align: top;">(1)</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/48287/000004828724000080/hni-20231230.htm">10-K</a> for the fiscal year ended December 30, 2023 (including those portions of the
              Corporation&#8217;s Definitive Proxy Statement on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000048287/000114036124014132/ny20019808x1_def14a.htm">Schedule 14A</a> filed with the SEC on March 19, 2024 that are incorporated by
              reference into Part III of such Annual Report on Form 10-K);</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" id="z05dcf85a83e9468aa4f2c7a1f0372bf5" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.25pt; vertical-align: top;">(2)</td>
          <td style="width: auto; vertical-align: top;">
            <div>the Corporation&#8217;s Quarterly Report on Form <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/48287/000004828724000097/hni-20240330.htm">10-Q</a> for the quarterly period ended March 30, 2024;</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" id="z0e7966f4bb6f4c5bb573c6a5ceac0bd0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.25pt; vertical-align: top;">(3)</td>
          <td style="width: auto; vertical-align: top;">
            <div>the Corporation&#8217;s Current Report on Form <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/48287/000114036124026875/ef20029475_8k.htm">8-K</a> filed with the SEC on May 20, 2024; and</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" id="zc63afd17c14f443ca611e651e0640d73" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.25pt; vertical-align: top;">(4)</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 <a href="https://www.sec.gov/Archives/edgar/data/48287/0000048287-98-000009.txt">8-A</a> filed by the Corporation with the SEC
              under the Exchange Act 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: 24.5pt;">In addition, all documents filed by the Corporation pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than, in each case, documents or information therein deemed to have been furnished and not
      filed in accordance with SEC rules, unless specifically incorporated by reference into this registration statement) subsequent to the date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered have
      been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference herein. All such incorporated documents shall be deemed to be a part of this registration statement from the dates of filing of such
      documents.</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">Any statement contained in a document incorporated or deemed to be incorporated by reference into this registration statement shall be deemed to be modified or superseded for purposes of this registration statement to
      the extent that a statement contained in this registration statement or in any other subsequently filed document which also is or is deemed to be incorporated into this registration statement modifies or supersedes that statement. Any 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><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="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" id="z9f9049173d3f442bb468b334e34079ee" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <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>&#160;</div>
    <div style="text-indent: 24.5pt;">The Corporation herewith files or incorporates by reference the exhibits identified below:</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="z7c5e50897d6f49f6b610f29d2e12f521" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 8%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: center; font-weight: bold;">Exhibit</div>
              <div style="text-align: center; font-weight: bold;">No.</div>
            </div>
          </td>
          <td style="width: 1%; vertical-align: bottom; padding-bottom: 2px;" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: center; font-weight: bold;">Description</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/48287/000114036110008626/ex3_1.htm">4.1</a></div>
          </td>
          <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Amended and Restated Articles of Incorporation of HNI Corporation (incorporated by reference to Exhibit 3.1 to the Corporation&#8217;s Annual Report on Form 10-K for the year ended January 2, 2010)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/48287/000162828021009788/amendedandrestatedby-lawso.htm">4.2</a></div>
          </td>
          <td style="width: 1%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div>Amended and Restated By-laws of HNI Corporation, effective May 10, 2021 (incorporated by reference to Exhibit 3.1 to the Corporation&#8217;s Current Report on Form 8-K filed May 11, 2021)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20029471_ex4-3.htm">4.3*</a></div>
          </td>
          <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Amended and Restated 2017 Equity Plan for Non-Employee Directors of HNI Corporation</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="ef20029471_ex5-1.htm">5.1*</a></div>
          </td>
          <td style="width: 1%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div>Opinion of Steven M. Bradford, Senior Vice President, General Counsel and Secretary*</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20029471_ex23-1.htm">23.1*</a></div>
          </td>
          <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Consent of KPMG LLP</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="ef20029471_ex5-1.htm">23.2*</a></div>
          </td>
          <td style="width: 1%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div>Consent of Steven M. Bradford, Senior Vice President, General Counsel and Secretary (included in Exhibit 5.1)<br>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24.1*</a></div>
          </td>
          <td style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Power of Attorney (included on the signature page of this registration statement)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="ef20029471_ex107-1.htm">107.1*</a></div>
          </td>
          <td style="width: 1%; vertical-align: top;" colspan="1"><br>
          </td>
          <td style="width: 91%; vertical-align: top;">
            <div>Calculation of Filing Fee Table</div>
          </td>
        </tr>

    </table>
    <div style="color: #000000;">* Filed herewith.</div>
    <div style="text-align: justify; text-indent: 33.75pt;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zdb0e6a8b34cb40c68e9f8260795ac39b" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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

    </table>
    <div>&#160;</div>
    <div>
      <div style="text-indent: 24.5pt;"><font style="font-weight: bold;">&#160;</font><font style="color: #000000;">(a) The undersigned registrant hereby undertakes:</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 55.1pt; color: #000000;">(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 79.55pt; color: #000000;">(i) To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 79.55pt; color: #000000;">(ii) 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% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement.</div>
      <div>&#160;</div>
      <div style="text-indent: 79.55pt; color: #000000;">(iii) 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>
    </div>
    <div>
      <div><br>
      </div>
      <div style="color: #000000;"><font style="font-style: italic;">provided</font>, however, 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 registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 55.1pt; color: #000000;">(2) That, for the purpose of determining any liability under the Securities Act of 1933, 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;">bona fide</font> offering thereof.</div>
      <div>&#160;</div>
      <div style="text-indent: 55.1pt; color: #000000;">(3) 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>
      <div style="color: rgb(0, 0, 0);"> <br>
      </div>
    </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="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div>
      <div style="text-indent: 27pt; color: #000000;">(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant&#8217;s annual report pursuant to section 13(a)
        or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) 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 <font style="font-style: italic;">bona fide </font>offering







        thereof.</div>
      <div>&#160;</div>
      <div style="text-indent: 27pt; color: #000000;">(h) Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against public policy as expressed in the 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 Act and will be governed by the final adjudication of such issue.</div>
    </div>
    <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="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div>&#160;</div>
    <div style="text-indent: 23.75pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Muscatine, State of Iowa, on May 20, 2024.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="z6a731d03143848ccb2bad6e13d4609fc" 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: top;"><br>
          </td>
          <td style="vertical-align: top;" colspan="2">
            <div style="font-weight: bold;">HNI CORPORATION</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="vertical-align: top;" colspan="2" rowspan="1"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="width: 5%; vertical-align: top;">
            <div>By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid black;">
            <div>/s/ Steven M. Bradford</div>
          </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: top;"><br>
          </td>
          <td style="width: 5%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div>Steven M. Bradford</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;"><br>
          </td>
          <td style="width: 5%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div>Senior Vice President, General Counsel and Secretary</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="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
    <div style="text-align: justify;"><font style="color: #000000;"> </font><br>
    </div>
    <div style="text-indent: 33.75pt; color: #000000;">KNOW ALL BY THESE PRESENTS, that 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-indent: 33.75pt; color: #000000;">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.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z81430676827143dbbc5cc7f2571bc775" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 25.09%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Signature</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Title</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Date</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Jeffrey D. Lorenger</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Chairman of the Board and President and Chief Executive Officer (Principal Executive Officer)</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">
            <div style="text-align: center;">Jeffrey D. Lorenger</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Marshall H. Bridges</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Senior Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">
            <div style="text-align: center;">Marshall H. Bridges</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Mary A. Bell</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Mary A. Bell</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Miguel M. Calado</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Lead Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Miguel M. Calado</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Dhanusha Sivajee</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Dhanusha Sivajee</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Cheryl A. Francis</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Cheryl A. Francis</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Patrick D. Hallinan</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Patrick D. Hallinan</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ John R. Hartnett</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">John R. Hartnett</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Mary K.W. Jones</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Mary K.W. Jones</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Larry B. Porcellato</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Larry B. Porcellato</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Abbie J. Smith</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 42.32%; vertical-align: middle;" rowspan="2">
            <div style="text-align: center;">Director</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">
            <div style="text-align: center;">May 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">
            <div style="text-align: center;">Abbie J. Smith</div>
          </td>
          <td style="width: 3.85%; vertical-align: top;"><br>
          </td>
          <td style="width: 2.74%; vertical-align: top;"><br>
          </td>
          <td style="width: 26.01%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <br>
    <div><br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4.3
<SEQUENCE>2
<FILENAME>ef20029471_ex4-3.htm
<DESCRIPTION>EXHIBIT 4.3
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 4.3</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">2017 EQUITY PLAN</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">FOR NON-EMPLOYEE DIRECTORS OF</div>
      <div style="text-align: center; font-weight: bold;">HNI CORPORATION</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">(As Amended and Restated Effective February 13, 2024, with Share Increase Amendment effective May 16, 2024)</div>
      <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="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <!--PROfilePageNumberReset%LCR%1%%%-->
      <div style="text-align: center; font-weight: bold;">TABLE OF CONTENTS</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z74cb53dab2f44892ae55ba733180157b" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE I</font><font style="font-size: 10pt;"> PURPOSES; EFFECT ON PRIOR PLANS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">1</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">1.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Purpose</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">1</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">1.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Effect on Prior Plans</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">1</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE II</font><font style="font-size: 10pt;"> DEFINITIONS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">1</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE III</font><font style="font-size: 10pt;"> ADMINISTRATION</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">4</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">3.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-size: 12pt;"><u><font style="font-size: 10pt; font-weight: bold;">Administration by the Board; Delegation</font></u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">4</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">3.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Administrative Powers</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">3.3</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Professional Assistance; Good Faith Actions</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">3.4</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-size: 12pt;"><u><font style="font-size: 10pt; font-weight: bold;">Liability and Indemnification of Board Members</font><font style="font-size: 10pt;">.</font></u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE IV</font><font style="font-size: 10pt;"> ELIGIBILITY</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE V</font><font style="font-size: 10pt;"> SHARES AVAILABLE FOR AWARDS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">5.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Shares Available</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">5.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Accounting for Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">5</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">5.3</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Adjustments</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; text-align: right;">6</td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">5.4</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Limit on Outside Director Compensation</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE VI</font><font style="font-size: 10pt;"> OPTIONS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">6.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Options</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">6.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Exercise Price</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">6.3</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Option Term</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">6.4</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Time, Method and Conditions of Exercise</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">6.5</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>No Dividend Equivalents</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">6</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">6.6</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Repricing Prohibition</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">7</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top;" rowspan="1" colspan="2">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE VII</font><font style="font-size: 10pt;"> STOCK AWARDS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">7</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">7.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Restricted Stock</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">7</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">7.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Stock Grant Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">7</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top;" rowspan="1"><u>&#160;</u></td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE VIII</font><font style="font-size: 10pt;"> GENERAL PROVISIONS GOVERNING AWARDS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">8</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Consideration for Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">8</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Awards Subject to Conditions</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; text-align: right; background-color: rgb(204, 238, 255);">8<br>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.3</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Awards May Be Granted Separately or Together</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">8</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.4</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Forms of Payment under Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">8</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.5</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Separation from Service; Vesting</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">8</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.6</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Limits on Transfer of Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">10<br>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">8.7</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Restrictions; Securities Exchange Listing</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">10</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE IX</font><font style="font-size: 10pt;"> ELECTION TO RECEIVE FEES IN SHARES</font></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">10</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">9.1</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;">Election to Receive Fees in Shares</div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">10</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">9.2</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;">Participation Agreement</div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">10</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">9.3</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;">Issuance of Shares</div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">11</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">i</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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" border="0" id="zfdcca7e0365e42979e5c2a54370fbcd3" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">9.4</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;">Holding Period</div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">11</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top;" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right;" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE X</font><font style="font-size: 10pt;"> AMENDMENT AND TERMINATION; CORRECTIONS</font></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">11</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">10.1</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Amendments to the Plan</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">11</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">10.2</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Amendments to Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">11</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">10.3</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Correction of Defects, Omissions and Inconsistencies</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">11</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE XI</font><font style="font-size: 10pt;"> GENERAL PROVISIONS GOVERNING PLAN</font></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.1</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>No Rights to Awards</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.2</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Rights as Stockholder</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.3</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Governing Law</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.4</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Award Agreements</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.5</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>No Limit on Compensation Plans or Arrangements</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.6</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>No Right to Remain a Director</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.7</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Severability</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.8</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>No Trust or Fund Created</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">12</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.9</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Securities Matters</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.10</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>No Fractional Shares</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.11</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Headings</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.12</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Nontransferability</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.13</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>No Other Agreements</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.14</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Incapacity</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.15</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Release</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.16</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Notices</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.17</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: justify; font-weight: bold;"><u>Successors</u></div>
            </td>
            <td style="width: 5%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: right;">13</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top;">
              <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;">11.18</div>
            </td>
            <td style="width: 85%; vertical-align: top;">
              <div style="text-align: justify; font-weight: bold;"><u>Awards Subject to Clawback</u></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">14</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
            <td style="width: 5%; vertical-align: top; text-align: right; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
          </tr>
          <tr>
            <td style="vertical-align: top;" colspan="2">
              <div style="text-align: justify; font-size: 12pt;"><font style="font-size: 10pt; color: rgb(1, 0, 0);">ARTICLE XII</font><font style="font-size: 10pt;"> EFFECTIVE DATE AND TERM OF PLAN</font></div>
            </td>
            <td style="width: 5%; vertical-align: top;">
              <div style="text-align: right;">14</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">ii</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <!--PROfilePageNumberReset%Num%1%%%-->
      <div style="text-align: center; font-weight: bold;">2017 EQUITY PLAN</div>
      <div style="text-align: center; font-weight: bold;">FOR NON-EMPLOYEE DIRECTORS OF</div>
      <div style="text-align: center; font-weight: bold;">HNI CORPORATION</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">The Board of Directors of HNI Corporation, an Iowa corporation (the &#8220;Corporation&#8221;), adopted the 2017 Equity Plan for Non-Employee Directors of HNI Corporation (the &#8220;Plan&#8221;) on February 15, 2017, and
        the shareholders of the Corporation approved the Plan on May 9, 2017.&#160; On February 13, 2024, the Board of Directors of the Corporation approved the amendment and restatement of the Plan, as set forth herein, subject to approval by the shareholders
        of the Corporation of an amendment to Section 5.1 to increase the number of Shares available, which approval was granted on May 16, 2024.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE I</u></div>
      <div style="text-align: center; font-weight: bold;"><u>PURPOSES; EFFECT ON PRIOR PLANS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">1.1</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Purpose</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; The purpose of the Plan is to aid the Corporation in recruiting and retaining non-employee directors (&#8220;Outside Directors&#8221;) capable of assuring the future success
          of the Corporation through the grant of Awards of stock-based compensation and the opportunity to receive fees in the form of stock of the Corporation.&#160; The Corporation expects the Awards and opportunities for stock ownership in the Corporation
          will provide incentives to Outside Directors to exert their best efforts for the success of the Corporation&#8217;s business and thereby align the interests of Outside Directors with those of the Corporation&#8217;s stockholders.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">1.2</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Effect on Prior Plans</u></font></font><font style="font-size: 10pt; font-weight: bold;">.&#160; </font><font style="font-size: 10pt;">From and after the date of the initial stockholder approval of the Plan, no awards shall be granted under the 2007 Equity Plan for Non-Employee Directors of HNI
          Corporation, as amended, but all outstanding awards previously granted under that plan shall remain outstanding in accordance with their terms.</font></div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE II</u></div>
      <div style="text-align: center; font-weight: bold;"><u>DEFINITIONS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">In addition to other terms that may be defined elsewhere herein, wherever the following terms are used in this Plan with initial capital letters, they shall have the meanings specified below,
        unless the context clearly indicates otherwise.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(a)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Award&#8221; means an Option, Restricted Stock or Stock Grant Award granted under the Plan.&#160; The term &#8220;Award&#8221;
        shall also mean Shares issued to a Participant pursuant to a Participation Agreement under Article 9 of the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(b)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Award Agreement&#8221; means any written agreement, contract or other instrument or document evidencing an
        Award granted under the Plan.&#160; Each Award Agreement shall be subject to the applicable terms and conditions of the Plan and any other terms and conditions (not inconsistent with the Plan) determined by the Board.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(c)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Board&#8221; means the Board of Directors of the Corporation.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(d)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Chairman&#8221; means the Chairman of the Board.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">1</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(e)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Change in Control&#8221; means:</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt; margin-left: 72pt; text-align: justify;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;the acquisition by any individual, entity or group (with the meaning of Section 13(d)(3) or 14(d)(2) of the Securities Exchange Act of 1934, as amended (the
        &#8220;Exchange Act&#8221;)) (a &#8220;Person&#8221;) of beneficial ownership (within the meaning of Rule 13d-3 promulgated under the Exchange Act) of 35% or more of the combined voting power of the then outstanding voting securities of the Corporation entitled to vote
        generally in the election of directors (the &#8220;Outstanding Corporation Voting Securities&#8221;); provided, however, that for purposes of this subsection (i), the following acquisitions shall not constitute a Change in Control:&#160; (I) any acquisition
        directly from the Corporation; (II) any acquisition by the Corporation; (III) any acquisition by any employee benefit plan (or related trust) sponsored or maintained by the Corporation or any corporation controlled by the Corporation; or (IV) any
        acquisition by any corporation pursuant to a transaction which complies with clauses (A), (B) and (C) of subsection (iii) of this paragraph; or</div>
      <div style="text-indent: 36pt; margin-left: 72pt;"> <br>
      </div>
      <div style="text-indent: 36pt; margin-left: 72pt; text-align: justify;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; individuals who, as of the date hereof, constitute the Board (the &#8220;Incumbent Board&#8221;) cease during a 12-month period for any reason to constitute a majority of the
        Board; provided, however, that any individual becoming a director subsequent to the date hereof whose election, or nomination for election by the Corporation&#8217;s shareholders, was approved by a vote of a majority of the directors then comprising the
        Incumbent Board shall be considered as though such individual were a member of the Incumbent Board, but excluding, for this purpose, any such individual whose initial assumption of office occurs as a result of an actual or threatened election
        contest with respect to the election or removal of directors or other actual or threatened solicitation of proxies or consents by or on behalf of a Person other than the Board; or</div>
      <div style="text-indent: 36pt; margin-left: 72pt;"> <br>
      </div>
      <div style="text-indent: 36pt; margin-left: 72pt; text-align: justify;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160; consummation of a reorganization, merger or consolidation or sale or other disposition of all or substantially all of the assets of the Corporation (a &#8220;Business
        Combination&#8221;), in each case, unless, following such Business Combination:&#160; (A) all or substantially all of the individuals and entities who were the beneficial owners, respectively, of the Outstanding Corporation Voting Securities immediately prior
        to such Business Combination beneficially own, directly or indirectly, 50% or more of, respectively, the then outstanding shares of common stock and the combined voting power of the then outstanding voting securities entitled to vote generally in
        the election of directors, as the case may be, of the corporation resulting from such Business Combination (including, without limitation, a corporation which as a result of such transaction owns the Corporation or all or substantially all of the
        Corporation&#8217;s assets either directly or through one or more subsidiaries) in substantially the same proportions as their ownership, immediately prior to such Business Combination of the Outstanding Corporation Voting Securities; (B) no Person
        (excluding any corporation resulting from such Business Combination or any employee benefit plan (or related trust) of the Corporation or such corporation resulting from such Business Combination) beneficially owns, directly or indirectly, 35% or
        more of the combined voting power of the then outstanding voting securities of such corporation except to the extent that such ownership existed prior to the Business Combination; and (C) at least a majority of the members of the board of directors
        of the corporation resulting from such Business Combination were members of the Incumbent Board at the time of the execution of the initial agreement, or of the action of the Board, providing for such Business Combination, if such change in the
        members of the Board was not indorsed by a majority of the members of the Incumbent Board.</div>
      <div><br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">2</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(f)</font>&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; &#8220;Code&#8221; means the Internal Revenue Code of 1986, as amended, and any regulations promulgated thereunder.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(g)</font>&#160;&#160;&#160;&#160;&#160; &#160; &#160;&#160; &#8220;Corporation&#8221; means HNI Corporation, an Iowa corporation.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(h)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#8220;Director&#8221; means a member of the Board.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(i)</font>&#160;&#160;&#160;&#160;&#160; &#160; &#160;&#160; &#8220;Disability,&#8221; of a Director, means the inability of the Director to perform his or her services as a
        Director for six months.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(j)</font>&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; &#8220;Exchange Act&#8221; means the Securities Exchange Act of 1934, as amended.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(k)</font>&#160;&#160;&#160;&#160; &#160; &#160; &#8220;Fair Market Value,&#8221; of a Share, means the closing price of a Share as reported on the New York Stock
        Exchange on the date as of which such value is being determined, or, if there are no reported transactions for such date, on the next preceding date for which transactions were reported; provided, however, if Fair Market Value for any date cannot
        be so determined, Fair Market Value shall be determined by the Board by whatever means or method as the Board, in the good faith exercise of its discretion, shall at such time deem reasonable and within the meaning of Section 409A of the Code and
        the regulations thereunder.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(l)</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#8220;Fees,&#8221; of an Outside Director, means the Outside Director&#8217;s annual retainer, meeting fees and any other
        amounts payable to the Outside Director by the Corporation for services performed as an Outside Director, excluding any amounts distributable under the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(m)</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#8220;Option&#8221; means an option granted under Article 6 of the Plan to purchase Shares.&#160; All Options granted
        under the Plan shall be &#8220;non-statutory stock options,&#8221; meaning they are not intended to satisfy the requirements set forth in Section 422 of the Code to be &#8220;incentive stock options.&#8221;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(n)</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#8220;Outside Director&#8221; means a member of the Board who is not an employee of the Corporation or a Subsidiary.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(o)</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#8220;Participant&#8221; means an Outside Director who receives an Award under the Plan, including an Outside
        Director who enters into a Participation Agreement pursuant to Section 9.2 of the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(p)</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; &#8220;Participation Agreement&#8221; means the agreement entered into by an Outside Director pursuant to Section 9.2
        of the Plan under which the Outside Director elects to receive Fees in the form of Shares rather than cash.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">3</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(q)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Plan&#8221; means the &#8220;2017 Equity Plan for Non-Employee Directors of HNI Corporation,&#8221; as set forth herein
        and as may be amended or restated from time to time.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(r)</font>&#160;&#160;&#160;&#160;&#160; &#160; &#160; &#8220;Restricted Stock&#8221; means Shares subject to forfeiture restrictions established by the Board.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(s)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Restricted Stock Award&#8221; means a grant of Restricted Stock under Section 7.1 of the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(t)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#8220;Retirement Eligible Date,&#8221; of a Participant, means the date on which the Participant attains age 55<font style="font-style: italic;">&#160;</font>with at least ten years of service as a Board member.&#160; The Board or, in the case of a Participant other than the Chairman, the Chairman, in its, his or her discretion, may waive or reduce the ten-year service
        requirement with respect to a Participant; provided if any such waiver or reduction applies to a benefit subject to Section 409A of the Code, such waiver or reduction is made before the Outside Director performs the services for which the benefit
        is payable.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(u)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Separation from Service,&#8221; with respect to a Participant, has the meaning set forth in Treasury
        Regulation Section 1.409A-1(h) or any subsequent authority.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(v)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Share&#8221; means a Share of common stock, par value of $1.00, of the Corporation or any other securities or
        property as may become subject to an Award pursuant to an adjustment made under Section 5.3 of the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(w)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Stock Grant Award&#8221; means any right granted under Section 7.2 of the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(x)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#8220;Subsidiary&#8221; means any corporation, joint venture, partnership, limited liability company, unincorporated
        association or other entity in which the Corporation has a direct or indirect ownership or other equity interest and directly or indirectly owns or controls 50 percent or more of the total combined voting or other decision&#8209;making power.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE III</u></div>
      <div style="text-align: center; font-weight: bold;"><u>ADMINISTRATION</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">3.1</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Administration by the Board; Delegation.&#160; The Plan shall be administered by the Board, which may from time to time delegate
        all or any part of its authority under the Plan to a committee or subcommittee of not less than two Directors appointed by the Board who are &#8220;non-employee directors&#8221; within the meaning of that term as defined in Rule 16b-3 under the Exchange Act.&#160;
        To the extent of any delegation by the Board under the Plan, references in the Plan to the Board shall also refer to the applicable committee or subcommittee.&#160; The majority of any such committee or subcommittee shall constitute a quorum, and the
        action of a majority of its members present at any meeting at which a quorum is present, or acts unanimously approved in writing, shall be the acts of such committee or subcommittee.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">4</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">3.2</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; Administrative Powers.&#160; The Board shall have the power and authority to interpret the Plan and any Award or Award Agreement
        entered into under the Plan, to establish, amend, waive and rescind any rules and regulations relating to the administration of the Plan (including without limitation, the manner in which Participants shall make elections pursuant to Section 9.2 of
        the Plan and the terms of a Participation Agreement), to determine the terms and provisions of the Award Agreements (not inconsistent with the terms of the Plan), and to make all other determinations necessary or advisable for the administration of
        the Plan.&#160; The determinations of the Board in the administration of the Plan, as described in the Plan, shall be final, binding and conclusive.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">3.3</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; Professional Assistance; Good Faith Actions.&#160; All expenses and liabilities members of the Board incur in connection with the
        administration of the Plan shall be borne by the Corporation.&#160; The Board may employ attorneys, consultants, accountants, appraisers, brokers or other persons.&#160; The Board, the Corporation and the Corporation&#8217;s officers and Directors shall be
        entitled to rely upon the advice, opinions or valuations of any such persons.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">3.4</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Liability and Indemnification of Board Members</u>.</font><font style="font-style: italic;">&#160;</font> No member of the Board shall be liable for any act, omission, interpretation, construction or determination made in connection with the Plan in good faith, and the members of the Board shall be entitled to indemnification and
        reimbursement by the Corporation in respect of any claim, loss, damage or expense (including attorneys&#8217; fees) arising therefrom to the full extent permitted by law, except as otherwise may be provided in the Corporation&#8217;s Articles of Incorporation,
        By-laws and under any directors' and officers' liability insurance that may be in effect from time to time.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE IV</u></div>
      <div style="text-align: center; font-weight: bold;"><u>ELIGIBILITY</u></div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">Participation in the Plan shall be limited to Outside Directors.</div>
      <div><br>
      </div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE V</u></div>
      <div style="text-align: center; font-weight: bold;"><u>SHARES AVAILABLE FOR AWARDS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">5.1</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>Shares Available</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt; font-style: italic;">&#160; </font><font style="font-size: 10pt;">Subject to adjustment as provided in Section 5.3, the total number of Shares available for all grants
          of Awards under the Plan, including Awards granted prior to the amendment and restatement of the Plan as set forth herein, shall be 500,000 Shares.&#160; Shares to be issued under the Plan will be authorized but unissued Shares or Shares that have
          been reacquired by the Corporation and designated as treasury shares.&#160; Shares subject to Awards that terminate, lapse or are cancelled or forfeited shall be available again for grant under the Plan. Shares tendered by a Participant or withheld by
          the Corporation as full or partial payment to the Corporation of the purchase or exercise price relating to an Award shall not be available for future grants under the Plan.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">5.2</font><font style="font-size: 10pt;">&#160;&#160; &#160; &#160;&#160; <font style="font-weight: bold;"><u>Accounting for Awards</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt; font-style: italic;">&#160; </font><font style="font-size: 10pt;">For purposes of this Article 5, if an Award entitles the holder thereof to receive or purchase Shares,
          the number of Shares covered by such Award or to which such Award relates shall be counted on the date of grant of such Award against the aggregate number of Shares available for granting Awards.&#160; For purposes hereof, an Award of Shares pursuant
          to a Participation Agreement under Article 9 shall be deemed to be granted on the date the Shares are issued to the Participant.</font></div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">5</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">5.3</font><font style="font-size: 10pt;">&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>Adjustments</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt; font-style: italic;">&#160; </font><font style="font-size: 10pt;">In the event any dividend or other distribution (whether in the form of cash, Shares, other securities
          or other property), recapitalization, stock split, reverse stock split, reorganization, merger, consolidation, split-up, spin-off, combination, repurchase or exchange of Shares or other securities of the Corporation, issuance of warrants or other
          rights to purchase Shares or other securities of the Corporation or other similar corporate transaction or event, other than a regular cash dividend, affects the Shares such that an adjustment is required in order to prevent dilution or
          enlargement of the benefits or potential benefits intended to be made available under the Plan, then the Board shall, in such manner as it may deem equitable, adjust any or all of:&#160; (i) the number and type of Shares (or other securities or other
          property) that thereafter may be made the subject of Awards; (ii) the number and type of Shares (or other securities or other property) subject to outstanding Awards; (iii) the purchase or exercise price with respect to any Award; and (iv) the
          number and type of Shares (or other securities or other property) payable under a Participation Agreement pursuant to Article 9, provided such change is made in accordance with the requirements of Treas. Reg. &#167; 1.409A-1(a)(5)(iii)(E)(4).</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">5.4</font>&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>Limit on Outside Director Compensation</u></font>.&#160; The aggregate value of cash
        compensation and the grant date fair value of Awards that may be awarded or granted during any fiscal year of the Corporation to any Outside Director, for his or her services as an Outside Director, shall not exceed $600,000; provided further that
        this limit shall not apply to distributions of previously deferred compensation under a deferred compensation plan maintained by the Corporation or compensation received by the director in his or her capacity as an executive officer or employee of
        the Corporation.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE VI</u></div>
      <div style="text-align: center; font-weight: bold;"><u>OPTIONS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">6.1</font><font style="font-size: 10pt;">&#160;&#160;&#160; &#160; &#160;&#160; <font style="font-weight: bold;"><u>Options</u></font></font><font style="font-size: 10pt; font-weight: bold;">.&#160; </font><font style="font-size: 10pt;">The Board may grant Options with the terms and conditions set forth in this Article 6 and with such additional terms and conditions not inconsistent with the
          provisions of the Plan as the Board shall determine.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">6.2</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160; &#160;&#160; <font style="font-weight: bold;"><u>Exercise Price</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; The purchase price per Share purchasable under an Option shall be determined by the Board and shall not be less than 100% of the Fair Market Value of a Share on
          the date of grant of such Option.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">6.3</font><font style="font-size: 10pt;">&#160;&#160; &#160; &#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Option Term</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt; font-style: italic;">&#160; </font><font style="font-size: 10pt;">The term of each Option shall be fixed by the Board but shall not be longer than ten years.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">6.4</font><font style="font-size: 10pt;">&#160;&#160;&#160; &#160;&#160; &#160; <font style="font-weight: bold;"><u>Time, Method and
              Conditions of Exercise</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt; font-style: italic;">&#160; </font><font style="font-size: 10pt;">The Board shall determine the time or times at which
          an Option may be exercised in whole or in part, the method or methods by which, and the form or forms (including, without limitation, cash or Shares having a Fair Market Value on the exercise date equal to the applicable exercise price) in which,
          payment of the exercise price with respect thereto may be made or deemed to have been made.</font></div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">6.5</font>&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>No Dividend Equivalents</u>.</font>&#160;&#160;&#160; No Option Award shall entitle the holder of such Option to receive
        or be credited with dividend equivalents with respect to the Shares subject to such Option.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">6</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">6.6</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Repricing Prohibition</u></font>. Except to the extent (i) approved in advance by
        shareholders or (ii) provided in Section 5.3, the Board shall not have the power or authority to reduce, whether through amendment or otherwise, the exercise price of any outstanding Option, cancel any previously granted Option in exchange for
        another Option with a lower exercise price or (iii) cancel any previously granted Option in exchange for cash or another Award if the Exercise Price of such Option exceeds the Fair Market Value of a Share on the date of such cancellation.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE VII</u></div>
      <div style="text-align: center; font-weight: bold;"><u>STOCK AWARDS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">7.1</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Restricted Stock</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; The Board may grant Awards of Restricted Stock with the following terms and conditions and with such additional terms and conditions not inconsistent with the
          provisions of the Plan as the Board shall determine:</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(a)</font>&#160;&#160;&#160; &#160;&#160;&#160; <font style="font-weight: bold;">Restrictions.</font>&#160; Shares of Restricted Stock shall be subject to
        such restrictions as the Board may impose (including, without limitation, satisfaction of any performance conditions or a performance period and a restriction on the right to vote a Share of Restricted Stock or the right to receive any dividend or
        other right or property with respect thereto), which restrictions may lapse separately or in combination at such time or times, in such installments or otherwise, as the Board may deem appropriate.&#160; The minimum vesting period of such Awards shall
        be one year from the date of grant.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(b)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Forfeiture.</font>&#160; Subject to Sections 8.5 or as otherwise determined
        by the Board, upon a Participant&#8217;s Separation from Service during the applicable restriction period, all Shares of Restricted Stock held by the Participant at such time shall be forfeited and reacquired by the Corporation.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(c)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-weight: bold;">Issuance and Delivery of Shares.</font>&#160; Any Restricted Stock granted
        under the Plan shall be issued at the time the Restricted Stock Award is granted and may be evidenced in such manner as the Board may deem appropriate, including book-entry registration or issuance of a stock certificate or certificates, which
        certificate or certificates shall be held by the Corporation.&#160; Such certificate or certificates shall be registered in the name of the Participant and shall bear an appropriate legend referring to the restrictions applicable to such Restricted
        Stock.&#160; Shares representing Restricted Stock no longer subject to restrictions shall be delivered to the Participant promptly after the applicable restrictions lapse or are waived.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(d)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Restrictions on Dividends</font>.&#160; Any Award of Restricted Stock shall
        require any or all dividends or other distributions paid on the Shares during the period of restriction to be subject to the same restrictions as the underlying Restricted Stock. The Award may provide for such dividends to be automatically
        sequestered and reinvested on an immediate or deferred basis in additional Shares of Restricted Stock.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">7.2</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Stock Grant Awards</u></font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; The Board may grant Shares without restrictions thereon.&#160; Subject to the terms of the Plan, Stock Grant Awards may have such terms and conditions as the Board
          shall determine.</font></div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">7</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE VIII</u></div>
      <div style="text-align: center; font-weight: bold;"><u>GENERAL PROVISIONS GOVERNING AWARDS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.1</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>Consideration for Awards</u>.&#160; </font>Awards may be granted for no cash consideration
        or for any cash or other consideration as may be determined by the Board or required by applicable law.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.2</font>&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Awards Subject to Conditions</u>.&#160; </font>The Board may, in its discretion, establish
        the requirements that shall be satisfied or met as a condition to the grant or exercisability of an Award or portion thereof.&#160; Subject to the terms of the Plan and any applicable Award Agreement, the amount of any Award granted, the amount of any
        payment or transfer to be made pursuant to any such Award and any other terms and conditions applicable thereto shall be determined by the Board.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.3</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Awards May Be Granted Separately or Together</u>. </font> Awards may, in the discretion
        of the Board, be granted either alone or in addition to, in tandem with, or in substitution for, any other Award or any award granted under any other plan of the Corporation or any Subsidiary.&#160; Awards granted in addition to or in tandem with other
        Awards or in addition to or in tandem with awards granted under any other plan of the Corporation or any Subsidiary may be granted either at the same time as, or at a different time from, the grant of such other Awards or awards.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.4</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Forms of Payment under Awards</u>.</font>&#160; Subject to the terms of the Plan and of any
        applicable Award Agreement, payments or transfers to be made by the Corporation upon the grant, exercise or payment of an Award may be made in such form or forms as the Board shall determine (including, without limitation, cash, Shares, other
        securities, other Awards or other property, or any combination thereof), and may be made in a single payment or transfer, in installments or on a deferred basis, in each case in accordance with rules and procedures established by the Board and
        Section 409A of the Code.&#160; Such rules and procedures may include, without limitation, provisions for the payment or crediting of reasonable interest on installment or deferred payments or the grant or crediting of dividend equivalents with respect
        to installment or deferred payments.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.5</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;"><u>Separation from Service; Vesting</u>.&#160; </font>All of the terms relating to the
        exercise, cancellation, forfeiture or other disposition of an Award upon a Separation from Service of a Participant shall be determined by the Board.&#160; Such determination shall be made at the time of the grant of such Award and shall be specified in
        the Award Agreement relating to the Award.&#160; Notwithstanding the foregoing or any other provision of the Plan to the contrary:</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(a)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;If a Participant becomes an employee of the Corporation or a Subsidiary while continuing to serve as a
        Director, that fact alone shall not result in a Separation from Service or otherwise impair the rights such Director may have under the Plan, including, without limitation, the rights such Director may have under any Award outstanding under the
        Plan, but such Director shall no longer be eligible to receive any further Awards under the Plan.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">8</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(b)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Each Award granted under the Plan shall become fully exercisable and vested upon the Participant&#8217;s
        death, Disability or the occurrence of a Change in Control, provided such Award had not then otherwise expired and the Participant is an Outside Director or employee of the Corporation on the date of death, Disability or a Change in Control.&#160; In
        addition thereto, in the case of an Award of an Option, such Award shall become fully exercisable and vested upon the Participant&#8217;s Retirement Eligible Date, provided such Award had not then otherwise expired and the Participant is an Outside
        Director or is employed by the Corporation on the Retirement Eligible Date.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(c)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;In the event of hardship or other special circumstances of a Participant who holds an Option Award that
        is not immediately exercisable or a Restricted Stock Award then subject to the restrictions set forth in Section 7.1(a), or a Stock Grant Award subject to the transfer restrictions set forth Section 8.6, the Board or the Chairman may in its (or his
        or her) sole discretion take any action it (or he or she) deems to be equitable under the circumstances or in the best interests of the Corporation, including, without limitation, waiving or modifying any limitation, restriction or requirement with
        respect to such Award.&#160; Notwithstanding the preceding sentence, in the event the Chairman is a Participant, for any Award granted to the Chairman, only the Board has discretion to take action it deems to be equitable under the circumstances or in
        the best interests of the Corporation, including, without limitation, waiving or modifying any limitation, restriction or requirement with respect to such Award.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(d)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; The Board may provide in any Award Agreement that the unvested portion of an Award shall be immediately
        forfeited upon a Separation from Service for any reason and, if applicable, that the Corporation shall be allowed to repurchase from the Participant any Restricted Shares at a cash price per Share equal to the cash price paid by the Participant for
        such Shares.&#160; In the discretion of the Board, provision may be made that no such right of forfeiture or repurchase shall exist in the event of a Separation from Service without cause or because of the Participant&#8217;s Separation from Service on or
        after the Participant&#8217;s Retirement Eligible Date, or due to death or Disability.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(e)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;For purposes of this Section 8.5, the Board shall determine whether a Participant&#8217;s Separation from
        Service is due to cause, occurs on or after the Participant&#8217;s Retirement Eligible Date or is due to death or Disability, or whether the Participant has incurred a hardship, and any such determination shall be final, binding and conclusive.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">9</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.6</font>&#160;&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>Limits on Transfer of Awards</u>.</font>&#160; Except as otherwise provided by the Board or
        the terms of the Plan, no Award (and no right thereunder) shall be transferable by a Participant other than by will or by the laws of descent and distribution.&#160; An Award of Restricted Stock shall provide that during the period the Award is subject
        to restrictions pursuant to Section 7.1(a), and any Stock Grant Award may provide that the transferability of the Shares subject to such Award shall be prohibited or restricted in the manner and to the extent prescribed by the Board at the time the
        Award is granted.&#160; Such restrictions may include, without limitation, a right of repurchase or first refusal in the Corporation or provisions subjecting Restricted Stock to continuing restrictions in the hand of the transferee.&#160; In addition, any
        Award may provide that all or any part of the Shares to be issued or transferred by the Corporation upon the exercise of an Option, or are no longer subject to forfeiture and restrictions on transfer referred to herein, shall be subject to further
        restrictions upon transfer.&#160; The Board may establish procedures as it deems appropriate for a Participant to designate an individual, trust or other entity as beneficiary or beneficiaries to exercise the rights of the Participant and receive any
        property distributable with respect to any Award in the event of the Participant&#8217;s death.&#160; The Board, in its discretion and subject to such additional terms and conditions as it determines, may permit a Participant to transfer an Option to any
        &#8220;family member&#8221; (as such term is defined in the General Instructions to Form S-8 (or any successor to such Instructions or such Form) under the Securities Act of 1933, as amended) at any time such Participant holds such Option, provided:&#160; (a) such
        transfer may not be for value (i.e., the transferor may not receive any consideration therefor) and the family member may not make any subsequent transfer other than by will or by the laws of descent and distribution; (b) no such transfer shall be
        effective unless reasonable prior notice thereof has been delivered to the Corporation and such transfer is thereafter effected subject to the specific authorization of, and in accordance with any terms and conditions made applicable to by, the
        Board; and (c) the transferee is subject to the same terms and conditions hereunder as the Participant.&#160; Each Option Award (or right under such Award) shall be exercisable during the Participant&#8217;s lifetime only by the Participant (except as
        provided herein or in an Award Agreement or amendment thereto) or, if permissible under applicable law, by the Participant&#8217;s guardian or legal representative.&#160; No Award (or right under any Award) may be pledged, alienated, attached or otherwise
        encumbered, and any purported pledge, alienation, attachment or encumbrance thereof shall be void and unenforceable against the Corporation or any Subsidiary.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">8.7</font>&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Restrictions; Securities Exchange Listing</u>.</font>&#160; All Shares or other securities
        delivered under the Plan pursuant to any Award or the exercise thereof shall be subject to such restrictions as the Board may deem advisable under the Plan, applicable federal or state securities laws and regulatory requirements, and the Board may
        cause appropriate entries to be made or legends to be placed on the certificates for such Shares or other securities to reflect such restrictions.&#160; If the Shares or other securities are traded on a securities exchange, the Corporation shall not be
        required to deliver any Shares or other securities covered by an Award unless and until such Shares or other securities have been admitted for trading on such securities exchange.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE IX</u></div>
      <div style="text-align: center; font-weight: bold;"><u>ELECTION TO RECEIVE FEES IN SHARES</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">9.1</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;">Election to Receive Fees
            in Shares</font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; Each Outside Director shall be eligible to elect to receive his or her Fees in the form of Shares rather than cash according to
          the following provisions of this Article 9.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">9.2</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;">Participation Agreement</font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; For each calendar year, the Board shall specify an election period (which shall end no later than the last day of the calendar year immediately preceding such
          calendar year or, with respect to the year in which a Participant is first elected to the Board, no later than 30 days after such election) during which an Outside Director may enter into an election to receive up to 100% of the Fees otherwise
          payable to him or her for the calendar year in the form of Shares rather than cash.&#160; The election shall be made pursuant to a Participation Agreement entered into by the Outside Director and filed with the Secretary of the Corporation no later
          than the expiration of the election period.&#160; A separate Participation Agreement must be entered into for each calendar year.&#160; Except as the Board may otherwise provide, the Participation Agreement in effect for a calendar year shall be
          irrevocable after the expiration of the election period for the calendar year.</font></div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">10</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">9.3</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;">Issuance of Shares</font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; The Corporation shall issue Shares to the Outside Director for each calendar quarter during which the Outside Director has a Participation Agreement in effect.&#160;
          The Shares shall be issued on the date on which the quarterly meeting of the Board is held.&#160; The number of Shares so issued shall be equal to:&#160; (i) the dollar amount of the Fees the Outside Director has elected to receive as Shares for the
          calendar quarter pursuant to his or her Participation Agreement; divided by (ii) the Fair Market Value per Share on the date on which the Outside Director would have been paid the Fees in cash but for the Participation Agreement.</font></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; font-size: 12pt;"><font style="font-size: 10pt; font-weight: bold; color: rgb(1, 0, 0);">9.4</font><font style="font-size: 10pt;">&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;">Holding Period</font></font><font style="font-size: 10pt; font-weight: bold;">.</font><font style="font-size: 10pt;">&#160; To the extent required to satisfy any condition for exemption available pursuant to Rule 16b-3 of the Exchange Act, Shares acquired by an Outside Director
          pursuant to this Article 9 shall be held by the Outside Director for a period of at least six months following the date of acquisition.</font></div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE X</u></div>
      <div style="text-align: center; font-weight: bold;"><u>AMENDMENT AND TERMINATION; CORRECTIONS</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">10.1</font>&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Amendments to the Plan</u>.</font>&#160; The Board may amend, alter, suspend, discontinue or
        terminate the Plan; provided, however, notwithstanding any other provision of the Plan or any Award Agreement, prior approval of the stockholders of the Corporation shall be required for any amendment to the Plan that:</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(a)</font>&#160;&#160;&#160;&#160; &#160;&#160; requires stockholder approval under the rules or regulations of the Securities and Exchange Commission,
        the New York Stock Exchange, any other securities exchange or the National Association of Securities Dealers, Inc. applicable to the Corporation;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(b)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;increases the number of Shares authorized under the Plan as specified in Section 5.1 of the Plan;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(c)</font>&#160;&#160;&#160; &#160;&#160;&#160;&#160;&#160; permits the repricing of Options; or</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">(d)</font>&#160;&#160;&#160;&#160; &#160;&#160;&#160; permits the award of Options at a price less than 100% of the Fair Market Value of a Share on the date of
        grant of such Option contrary to the provisions of Section 6.2 of the Plan.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">10.2</font>&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Amendments to Awards</u>.&#160; </font>Subject to the provisions of the Plan, the Board may
        waive any conditions of or rights of the Corporation under any outstanding Award, prospectively or retroactively.&#160; Except as otherwise provided in the Plan, the Board may amend, alter, suspend, discontinue or terminate any outstanding Award,
        prospectively or retroactively, but no such action may adversely affect the rights of the holder of such Award in any material respect without the consent of the holder thereof.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">10.3</font>&#160;&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Correction of Defects, Omissions and Inconsistencies</u>.&#160; </font>The Board may
        correct any defect, supply any omission or reconcile any inconsistency in the Plan or in any Award, Award Agreement or Participation Agreement in the manner and to the extent it shall deem desirable to implement or maintain the effectiveness of the
        Plan.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">11</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE XI</u></div>
      <div style="text-align: center; font-weight: bold;"><u>GENERAL PROVISIONS GOVERNING PLAN</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.1</font>&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>No Rights to Awards</u>.</font>&#160; No Outside Director or other person shall have any
        claim to be granted any Award under the Plan, and there is no obligation for uniformity of treatment of Outside Directors, Participants, holders or beneficiaries of Awards under the Plan.&#160; The terms and conditions of Awards need not be the same
        with respect to any Participant or with respect to different Participants.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.2</font>&#160;&#160;&#160;&#160; &#160;&#160; <font style="font-weight: bold;"><u>Rights as Stockholder</u>.</font>&#160; No person shall have any right as a stockholder of
        the Corporation with respect to any Shares or other equity security of the Corporation which is subject to an Award hereunder unless and until such person becomes a stockholder of record with respect to such Shares or equity security.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.3</font>&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Governing Law</u>.</font>&#160; The Plan, each Award hereunder (and the related Award
        Agreement), each Participation Agreement, and all determinations made and actions taken pursuant thereto, to the extent not otherwise governed by the Code or the laws of the United States, shall be governed by the laws of the State of Iowa and
        construed in accordance therewith without giving effect to principles of conflicts of laws.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.4</font>&#160;&#160;&#160;&#160; &#160; <font style="font-weight: bold;"><u>Award Agreements</u>.&#160; </font>No Participant shall have rights under an Award granted
        to such Participant unless and until an Award Agreement shall have been duly executed on behalf of the Corporation and, if requested by the Corporation, signed by the Participant.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.5</font>&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>No Limit on Compensation Plans or Arrangements</u>.&#160; </font>Nothing contained in the
        Plan shall prevent the Corporation or any Subsidiary from adopting or continuing in effect other or additional compensation plans or arrangements.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.6</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>No Right to Remain a Director</u>.</font>&#160; The grant of an Award shall not be construed
        as giving a Participant the right to be retained as a Director of the Corporation, nor will it affect in any way the right of the Corporation to terminate a Participant&#8217;s position as a Director, with or without cause.&#160; In addition, the Corporation
        may at any time remove or dismiss a Participant from his or her position as a Director free from any liability or any claim under the Plan or any Award, unless otherwise expressly provided in the Plan or in any Award Agreement.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.7</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Severability</u>.&#160; </font>If any provision of the Plan or any Award is or becomes or
        is deemed to be invalid, illegal or unenforceable in any jurisdiction or would disqualify the Plan or any Award under any law deemed applicable by the Board, such provision shall be construed or deemed amended to conform to applicable laws, or if
        it cannot be so construed or deemed amended without, in the determination of the Board, materially altering the purpose or intent of the Plan or the Award, such provision shall be stricken as to such jurisdiction or Award, and the remainder of the
        Plan or any such Award shall remain in full force and effect.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.8</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>No Trust or Fund Created</u></font><font style="font-weight: bold; font-style: italic;">.</font>&#160;
        Neither the Plan, any Award nor any Participation Agreement shall create or be construed to create a trust or separate fund of any kind or a fiduciary relationship between the Corporation or any Subsidiary and a Participant or any other person.&#160; To
        the extent any person acquires a right to receive payments from the Corporation or a Subsidiary pursuant to an Award, such right shall be no greater than the right of any unsecured general creditor of the Corporation or the Subsidiary.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">12</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.9</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Securities Matters</u>.</font>&#160; The Corporation shall not be required to deliver any
        Shares until the requirements of any federal or state securities or other laws, rules or regulations (including the rules of any securities exchange) as may be determined by the Corporation to be applicable are satisfied.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.10</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>No Fractional Shares</u>.</font>&#160; No fractional Shares shall be issued or delivered
        pursuant to the Plan or any Award, and the Board shall determine whether cash shall be paid in lieu of any fractional Share or whether such fractional Share or any rights thereto shall be canceled, terminated or otherwise eliminated.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.11</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Headings</u>.&#160; </font>Headings are given to the Articles, Sections and Subsections of
        the Plan solely as a convenience to facilitate reference.&#160; Such headings shall not be deemed in any way material or relevant to the construction or interpretation of the Plan or any provision thereof.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.12</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Nontransferability</u>.</font>&#160; Except as set forth in Section 8.6, no Award or other
        benefit payable at any time under the Plan will be subject in any manner to alienation, sale, transfer, assignment, pledge, levy, attachment or encumbrance of any kind.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.13</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>No Other Agreements</u>.</font>&#160; The terms and conditions set forth herein constitute
        the entire understanding of the Corporation, the Subsidiaries and the Participants with respect to the matters addressed herein.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.14</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Incapacity</u>.</font>&#160; In the event any Participant is unable to care for his or her
        affairs because of illness or accident, any payment due may be paid to the Participant&#8217;s spouse, parent, brother, sister, adult child or other person deemed by the Corporation to have incurred expenses for the care of the Participant, unless a duly
        qualified guardian or other legal representative has been appointed.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.15</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Release</u>.</font>&#160; Any payment of benefits to or for the benefit of a Participant
        made in good faith by the Corporation in accordance with the Corporation&#8217;s interpretation of its obligations hereunder, shall be in full satisfaction of all claims against the Corporation and all Subsidiaries for benefits under the Plan to the
        extent of such payment.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.16</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Notices</u>.</font>&#160; Any notice permitted or required under the Plan shall be in
        writing and shall be hand delivered or sent, postage prepaid, by first class mail, or by certified or registered mail with return receipt requested, to the Board, if to the Corporation, or to the address last shown on the records of the
        Corporation, if to a Participant.&#160; Any such notice shall be effective as of the date of hand delivery or mailing.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.17</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Successors</u>.</font>&#160; All obligations of the Corporation under the Plan shall be
        binding upon and inure to the benefit of any successor to the Corporation, whether the existence of such successor is the result of a direct or indirect purchase, merger, consolidation, or otherwise, of all or substantially all of the business and
        or assets of the Corporation.</div>
      <div>&#160;</div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">13</font></div>
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <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: justify; text-indent: 36pt;"><font style="font-weight: bold; color: rgb(1, 0, 0);">11.18</font>&#160;&#160;&#160; &#160; &#160; <font style="font-weight: bold;"><u>Awards Subject to Clawback</u>.&#160; </font>The Awards granted under this Plan and any
        cash payment or Shares delivered pursuant to such an Award are subject to forfeiture, recovery by the Corporation or other action pursuant to the applicable Award Agreement or any clawback or recoupment policy which the Corporation may adopt from
        time to time, including without limitation any such policy which the Corporation has adopted under the Dodd-Frank Wall Street Reform and Consumer Protection Act and implementing rules and regulations thereunder, or as otherwise required by law.</div>
      <div>&#160;</div>
      <div style="text-align: center; color: rgb(1, 0, 0); font-weight: bold;"><u>ARTICLE XII</u></div>
      <div style="text-align: center; font-weight: bold;"><u>EFFECTIVE DATE AND TERM OF PLAN</u></div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">The Plan initially became effective on May 9, 2017 (the &#8220;Effective Date&#8221;), the date it was approved by the shareholders of the Corporation at the Corporation&#8217;s 2017 annual meeting of shareholders.&#160;
        The Plan was amended and restated effective February 13, 2024, with the amendment to Section 5.1 to increase the number of Shares available effective on May 16, 2024, upon approval by shareholders at the Corporation&#8217;s 2024 annual meeting of
        shareholders.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">The Plan shall terminate at midnight on May 9, 2027, unless terminated before then by the Board.&#160; Awards may be granted, and Participation Agreements may be entered into, under the Plan until the
        Plan terminates or until all Shares available for Awards under the Plan have been purchased or acquired.&#160; Notwithstanding the preceding sentence, the Plan shall remain in effect for purposes of administering outstanding Awards and Participation
        Agreements as long as they are outstanding.</div>
      <div> <br>
      </div>
      <div><br>
      </div>
      <div style="text-align: center;"><font style="font-size: 8pt;">14</font><br>
      </div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>ef20029471_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div>
      <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
      <div style="text-align: right;"> <font style="font-weight: bold;">Exhibit 5.1</font></div>
    </div>
    <div> <br>
    </div>
    <div style="margin-right: 18.9pt; font-size: 8pt; text-align: center;"><font style="color: rgb(255, 51, 0); font-size: 10pt;">HNI Corporation</font><font style="font-size: 10pt;">&#160; &#160; <font style="color: rgb(128, 128, 128);">600 East Second Street,
          Muscatine, Iowa 52761, Tel 563 272 7400, Fax 563 272 7347, www.hnicorp.com</font></font></div>
    <div style="font-weight: bold;"> <br>
    </div>
    <div style="font-weight: bold;"> <img src="image00003.jpg"></div>
    <br>
    <div>May 20, 2024</div>
    <div><br>
    </div>
    <div>Board of Directors</div>
    <div>HNI Corporation</div>
    <div>600 East Second Street</div>
    <div>P.O. Box 1109</div>
    <div>Muscatine, Iowa 52761</div>
    <div>&#160;</div>
    <div>Dear Board of Directors:</div>
    <div>&#160;</div>
    <div>I am the Senior Vice President, General Counsel, and Secretary of HNI Corporation, an Iowa corporation (the &#8220;Corporation&#8221;), and am rendering this opinion in connection with the Corporation&#8217;s registration statement on Form S-8 (the &#8220;Registration
      Statement&#8221;), filed with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the &#8220;Act&#8221;), relating to the proposed offering of up to 200,000 shares of the common stock, par value $1.00 per share, of the Corporation (the
      &#8220;Shares&#8221;), all of which Shares are issuable pursuant to the 2017 Equity Plan for Non-Employee Directors of HNI Corporation, as amended and restated as of May 16, 2024 (the &#8220;Plan&#8221;). This opinion letter is furnished to you at your request to enable you
      to fulfill the requirements of Item 601(b)(5) of Regulation S-K, 17 C.F.R. &#167; 229.601(b)(5), in connection with the Registration Statement.</div>
    <div>&#160;</div>
    <div>For purposes of this opinion letter, I, or members of my staff, have examined copies of such agreements, instruments and documents as we have deemed an appropriate basis on which to render the opinions hereinafter expressed. In our examination of
      the aforesaid documents, we have assumed the genuineness of all signatures, the legal capacity of all natural persons, the accuracy and completeness of all documents submitted to us, the authenticity of all original documents, and the conformity to
      authentic original documents of all documents submitted to us as copies (including PDFs). As to all matters of fact, we have relied on the representations and statements of fact made in the documents so reviewed, and we have not independently
      established the facts so relied on. This opinion letter is given, and all statements herein are made, in the context of the foregoing.</div>
    <div>&#160;</div>
    <div>This opinion letter is based as to matters of law solely on the Iowa Business Corporation Act, as amended. I express no opinion herein as to any other statutes, rules or regulations.</div>
    <div>&#160;</div>
    <div>Based upon, subject to and limited by the foregoing, I am of the opinion that following (i) effectiveness of the Registration Statement, (ii) issuance of the Shares pursuant to the terms of the Plan and (iii) receipt by the Corporation of the
      consideration for the Shares specified in the applicable resolutions of the Board of Directors or a duly authorized committee thereof and in the Plan, the Shares will be validly issued, fully paid and nonassessable.</div>
    <div>&#160;</div>
    <div>This opinion letter has been prepared for use in connection with the Registration Statement. I assume no obligation to advise of any changes in the foregoing subsequent to the effective date of the Registration Statement.</div>
    <div>&#160;</div>
    <div>I hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement. In giving this consent, I do not thereby admit that I am an &#8220;expert&#8221; within the meaning of the Act.</div>
    <div>&#160;</div>
    <div>Sincerely yours,</div>
    <div>&#160;</div>
    <div>/s/ Steven M. Bradford, Esq.</div>
    <div> <br>
    </div>
    <div> <br>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>ef20029471_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">


  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 23.1</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
      <br>
      <div>The Board of Directors</div>
      <div>HNI Corporation</div>
      <br>
      <div>We consent to the use of our report dated February 27, 2024, with respect to the consolidated financial statements of HNI Corporation, and the effectiveness of
        internal control over financial reporting, incorporated herein by reference.</div>
      <br>
      <div>/s/ KPMG LLP</div>
      <br>
      <div>Chicago, Illinois</div>
      <div>May 20, 2024</div>
      <div><br>
      </div>
      <br>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>


</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>ef20029471_ex107-1.htm
<DESCRIPTION>EXHIBIT 107.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using Broadridge PROfile 24.3.1.5224
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 107.1</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Form S-8</div>
      <div style="text-align: center;">(Form Type)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">HNI Corporation</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Table 1: Newly Registered Securities</div>
      <div><br>
      </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="zc88f312d6ba34ce4a0fe30975da4b53d">

          <tr>
            <td nowrap="nowrap" style="width: 9%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Security</div>
              <div style="text-align: center;">Type</div>
            </td>
            <td nowrap="nowrap" style="width: 14.4%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Security Class</div>
              <div style="text-align: center;">Title</div>
            </td>
            <td nowrap="nowrap" style="width: 12%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Fee<br>
              </div>
              <div style="text-align: center;">Calculation</div>
              <div style="text-align: center;">Rule</div>
            </td>
            <td nowrap="nowrap" style="width: 11.91%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Amount<br>
                Registered<br>
                (1)</div>
            </td>
            <td nowrap="nowrap" style="width: 14.21%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Proposed</div>
              <div style="text-align: center;">Maximum</div>
              <div style="text-align: center;">Offering Price</div>
              <div style="text-align: center;">Per Unit (2)</div>
            </td>
            <td nowrap="nowrap" style="width: 14.08%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Maximum</div>
              <div style="text-align: center;">Aggregate</div>
              <div style="text-align: center;">Offering Price</div>
              <div style="text-align: center;">(2)</div>
            </td>
            <td nowrap="nowrap" style="width: 12.3%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Fee Rate</div>
            </td>
            <td nowrap="nowrap" style="width: 13%; vertical-align: top; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0);">
              <div style="text-align: center;">Amount of<br>
              </div>
              <div style="text-align: center;">Registration</div>
              <div style="text-align: center;">Fee</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Equity</div>
            </td>
            <td style="width: 14.4%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Common Stock, par value $1.00 per share</div>
            </td>
            <td style="width: 12%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Other (2)</div>
            </td>
            <td style="width: 11.91%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">200,000</div>
            </td>
            <td style="width: 14.21%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$46.76</div>
            </td>
            <td style="width: 14.08%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$9,352,000.00</div>
            </td>
            <td style="width: 12.3%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$0.0001476</div>
            </td>
            <td style="width: 13%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$1,380.36</div>
            </td>
          </tr>
          <tr>
            <td colspan="4" style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Total Offering Amounts</div>
            </td>
            <td style="width: 14.21%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 14.08%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$9,352,000.00</div>
            </td>
            <td style="width: 12.3%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 13%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$1,380.36</div>
            </td>
          </tr>
          <tr>
            <td colspan="4" style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Total Fee Offsets</div>
            </td>
            <td style="width: 14.21%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 14.08%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 12.3%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 13%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">--</div>
            </td>
          </tr>
          <tr>
            <td colspan="4" style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Net Fee Due</div>
            </td>
            <td style="width: 14.21%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 14.08%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 12.3%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 13%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$1,380.36</div>
            </td>
          </tr>

      </table>
      <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="z53e8e39f09c04ba98436fae5d08ff643">

          <tr>
            <td style="width: 36pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div>This registration statement covers the issuance of 200,000 shares of common stock of HNI Corporation (the &#8220;Corporation&#8221;), par value $1.00 per share (&#8220;Common Stock&#8221;), to be issued under the 2017 Equity Plan for Non-Employee Directors of
                HNI Corporation (as amended and restated, the &#8220;Plan&#8221;). Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this registration statement also covers an indeterminate number of additional shares of Common
                Stock which, by reason of changes in the capitalization of the Corporation and other events specified in the Plan, may become subject to the Plan.</div>
            </td>
          </tr>

      </table>
      <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="z4d50508e71c744dcb0d451993ec77eb6">

          <tr>
            <td style="width: 36pt; vertical-align: top;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Estimated in accordance with Rules 457(c) and 457(h) under the Securities Act, solely for purposes of calculating the registration fee, based on the average of the high and low prices per share of the Common Stock on May 14, 2024, as
                reported on the New York Stock Exchange.</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div> <br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"> </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image00003.jpg
<TEXT>
begin 644 image00003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  8$!08%! 8&!08'!P8("A *"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!# 0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P  1" !) $L# 2(  A$! Q$!_\0
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MBT.[_#_(Z_\ 7''?R0^Y_P#R1\V_\*T\6_\ 0)_\F8?_ (NC_A6GBW_H$_\
MDS#_ /%U])44?V+0[O\ #_(/]<<=_)#[G_\ )'S;_P *T\6_] G_ ,F8?_BZ
M/^%:>+?^@3_Y,P__ !=?25%']BT.[_#_ "#_ %QQW\D/N?\ \D?-W_"M/%O_
J $"?_)F'_P"+KZ1HHKKPN"IX6_(WKW/)S3.:^:<GMDERWM:_6W=OL?_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
