<SEC-DOCUMENT>0001213900-23-048745.txt : 20230614
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<ACCEPTANCE-DATETIME>20230614083615
ACCESSION NUMBER:		0001213900-23-048745
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20230613
ITEM INFORMATION:		Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers: Compensatory Arrangements of Certain Officers
ITEM INFORMATION:		Submission of Matters to a Vote of Security Holders
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20230614
DATE AS OF CHANGE:		20230614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ONE LIBERTY PROPERTIES INC
		CENTRAL INDEX KEY:			0000712770
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				133147497
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09279
		FILM NUMBER:		231013071

	BUSINESS ADDRESS:	
		STREET 1:		60 CUTTER MILL RD
		STREET 2:		SUITE 303
		CITY:			GREAT NECK
		STATE:			NY
		ZIP:			11021-3190
		BUSINESS PHONE:		5164663100

	MAIL ADDRESS:	
		STREET 1:		60 CUTTER MILL ROAD
		STREET 2:		SUITE 303
		CITY:			GREAT NECK
		STATE:			NY
		ZIP:			11021-3190

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ONE LIBERTY FIRESTONE PROPERTIES INC
		DATE OF NAME CHANGE:	19851112
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>UNITED STATES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FORM <span id="xdx_908_edei--DocumentType_c20230613__20230613_z7JPFU0VNLD9"><ix:nonNumeric contextRef="From2023-06-13to2023-06-13" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CURRENT REPORT</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Pursuant to Section 13 or 15(d) of the</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Securities Exchange Act of 1934</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="text-decoration: underline">Date of Report (Date of earliest event reported):
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in charter)</p>

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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Registrant&#8217;s telephone number, including area
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General
Instruction A.2. below):</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span id="xdx_900_edei--WrittenCommunications_c20230613__20230613_zPB0fCaM0jn4"><ix:nonNumeric contextRef="From2023-06-13to2023-06-13" format="ixt:booleanfalse" name="dei:WrittenCommunications">&#9744;</ix:nonNumeric></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span id="xdx_902_edei--SolicitingMaterial_c20230613__20230613_zrYfYlzLM359"><ix:nonNumeric contextRef="From2023-06-13to2023-06-13" format="ixt:booleanfalse" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

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<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span id="xdx_906_edei--PreCommencementTenderOffer_c20230613__20230613_zN3vpeao4i15"><ix:nonNumeric contextRef="From2023-06-13to2023-06-13" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"></td><td style="width: 0.25in; text-align: left"><span id="xdx_905_edei--PreCommencementIssuerTenderOffer_c20230613__20230613_zYIXem7UgZXh"><ix:nonNumeric contextRef="From2023-06-13to2023-06-13" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Securities registered pursuant to Section 12(b)
of the Act:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

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    <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 32%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Indicate by check mark whether the registrant is
an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405) of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 45pt"><span id="xdx_909_edei--EntityEmergingGrowthCompany_c20230613__20230613_zwLJrrukuWTg"><ix:nonNumeric contextRef="From2023-06-13to2023-06-13" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span> Emerging
growth company</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">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 standards provided pursuant to Section 13(a) of the Exchange Act.&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in"><b>Section 5 &#8211; Corporate Governance
and Management</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&#160;</p>


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<td style="width: 0.5in"><b>Item&#160;5.02</b>&#160;</td><td><b>Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of
Certain Officers.</b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Appointment of Isaac Kalish to succeed David
W. Kalish as Chief Financial Officer</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 31.5pt"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On June 13, 2023, Isaac Kalish, a Senior Vice
President, was appointed to serve also as our Chief Financial Officer (<i>i.e</i>., our principal financial officer), succeeding David
W. Kalish in such position. David W. Kalish will serve as Senior Vice President-Financial.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 31.5pt"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Isaac Kalish, a certified public accountant, has
served as our Senior Vice President since 2022, as Vice President from 2013 through 2022, and as Assistant Treasurer since 2007.&#160;
He has served as Treasurer of the managing general partner of Gould Investors since 2013, as its Assistant Treasurer from 2012 through
2013, as Vice President and Treasurer of BRT Apartments Corp. since 2013, and as its Assistant Treasurer from 2009 through 2013. Mr. Kalish
is the son of David W. Kalish.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 31.5pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Retirement of Karen Dunleavy; Appointment of
Mili Mathew</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Effective as of the close of business on June 15,
2023, Karen Dunleavy will retire as Senior Vice President-Financial and Chief Accounting Officer. Mili Mathew, Vice President-Financial,
will succeed Ms. Dunleavy as our Chief Accounting Officer. Ms. Mathew, a certified public accountant, has served (and will continue to
serve) as our Vice President&#8212;Financial, since 2022, as Assistant Vice President&#8212;Financial, from 2020 through 2022, and has
been employed by us since 2014.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Appointment of Justin Clair</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27pt"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On June 13, 2023, Justin Clair was appointed as
an Executive Vice President. Mr. Clair has served as Senior Vice President &#8212; Acquisitions, from 2019 through 2023, as Vice President
from 2014 through 2019, as Assistant Vice President from 2010 through 2014, and has been employed by us since 2006.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><i>Amendments to the 2019 Incentive Plan and 2016
Incentive Plan</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27pt"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On June 13, 2023, we amended and restated our 2016
Incentive Plan (the &#8220;2016 Plan&#8221;) and our 2019 Incentive Plan (the &#8220;2019 Plan&#8221;; and together with the 2016 Plan,
the &#8220;Plans&#8221;), to be consistent with our 2022 Incentive Plan in the treatment of &#8220;parachute payments&#8221; (within the
meaning of Section 280G of the Internal Revenue Code of 1986, as amended (the &#8220;Code&#8221;)). Specifically, the Plans were amended
principally to provide that if any payment that a participant in such plan would otherwise receive from us constitutes a parachute payment
and as a result would be subject to the excise tax imposed by Section 4999 of the Code (the &#8220;Excise Tax&#8221;), then such payment
will either (i) be reduced to an amount equal to the largest portion of such payment that would result in no portion of such payment (after
reduction) being subject to the Excise Tax or (ii) not be reduced, whichever approach, after taking into account all applicable taxes
(including the Excise Tax), results in such participant&#8217;s receipt, on an after-tax basis, of the greatest amount of such payment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The foregoing summary of the amendments to the Plans
is qualified in its entirety by reference to the Plans which are filed herewith as exhibits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item&#160;5.07</b></span>&#160;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Submission
of Matters to a Vote of Security Holders.</b></span></td>
</tr></table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">At our annual meeting of stockholders (the &#8220;Annual
Meeting&#8221;), the stockholder&#8217;s approved (i) the election of Messrs. Biederman, Callan and J. Gould, (ii) by non-binding advisory
vote, executive compensation for the year ended December 31, 2022, (iii) by non-binding advisory vote, one year as the frequency as to
which a proposal seeking approval of executive compensation should be presented to our stockholders, and (iv) the ratification of the
selection of Ernst &amp; Young LLP as our independent auditors for 2023. Set forth are the voting results with respect to each proposal:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Proposal 1 &#8211; Election of Directors</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">To elect the directors named below for a term expiring
at the 2026 annual meeting of stockholders:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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                                            Non-Votes</p></td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left">Charles L. Biederman</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 9%; text-align: center">10,333,679</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Patrick J. Callan, Jr.</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">14,432,065</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">260,678</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">51,931</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2,348,086</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Jeffrey A. Gould</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">13,754,786</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">938,427</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">51,461</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2,348,086</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Proposal 2 &#8211; Advisory Vote on Executive Compensation</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">To approve, by non-binding vote, executive compensation
for the year ended December 31, 2022:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">For</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 23%; text-align: center">11,904,293</td><td style="width: 1%; text-align: center">&#160;</td><td style="text-align: center; width: 1%">&#160;</td>
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    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 22%; text-align: center">134,615</td><td style="width: 1%; text-align: center">&#160;</td><td style="text-align: center; width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 22%; text-align: center">2,348,086</td><td style="width: 1%; text-align: center">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Proposal 3 &#8211; Advisory Vote on the Frequency of Holding Future
Advisory Votes on Executive Compensation</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">To approve, by non-binding vote, the frequency
of future non-binding votes on executive compensation:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">One Year</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Two Years</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Three Years</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Abstain</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 18%; text-align: center">7,344,354</td><td style="width: 1%; text-align: center">&#160;</td><td style="text-align: center; width: 1%">&#160;</td>
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    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 17%; text-align: center">2,348,086</td><td style="width: 1%; text-align: center">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In light of the vote with respect to this proposal,
we have determined that the next non-binding stockholder advisory vote on executive compensation will be held in connection with the 2024
annual meeting of stockholders.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Proposal 4 &#8211; Ratification of the Selection of Independent
Registered Public Accounting Firm</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">To ratify the appointment of Ernst &amp; Young
LLP as our independent registered public accounting firm for the year ended December 31, 2023:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">For</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 31%; text-align: center">16,911,400</td><td style="width: 1%; text-align: center">&#160;</td><td style="text-align: center; width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 31%; text-align: center">128,175</td><td style="width: 1%; text-align: center">&#160;</td><td style="text-align: center; width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 30%; text-align: center">53,185</td><td style="width: 1%; text-align: center">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Item&#160;9.01</b></span>&#160;</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Financial
Statements and Exhibits</b>.</span></td>
</tr></table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">(d) Exhibits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in"></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; width: 8%">Exhibit&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No.</span></td>
    <td style="padding-bottom: 1.5pt; width: 1%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left; width: 91%; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description of Exhibit </span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td>4.2</td>
    <td>&#160;</td>
    <td><a href="ea180327ex4-2_oneliberty.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated 2016 Incentive Plan</span></a></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td>4.3</td>
    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101</span></td>
    <td>&#160;</td>
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  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -1in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SIGNATURE</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ONE LIBERTY PROPERTIES, INC.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 60%">&#160;</td>
    <td style="text-align: justify; width: 4%">&#160;</td>
    <td style="text-align: justify; width: 36%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date: June 14, 2023</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Isaac Kalish</span></td></tr>
  <tr style="vertical-align: top">
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    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Isaac Kalish</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Senior Vice President and </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</span></td></tr>
  </table>
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<DOCUMENT>
<TYPE>EX-4.2
<SEQUENCE>2
<FILENAME>ea180327ex4-2_oneliberty.htm
<DESCRIPTION>AMENDED AND RESTATED 2016 INCENTIVE PLAN
<TEXT>
<HTML>
<HEAD>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 4.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ONE LIBERTY PROPERTIES, INC.<BR>
AMENDED AND RESTATED 2016 INCENTIVE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(AS AMENDED THROUGH JUNE 13, 2023)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECTION 1<BR>
EFFECTIVE DATE AND PURPOSE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">1.1 <I>Effective Date</I>. This Plan (as defined)
became effective upon approval by the stockholders of the Company (as defined) on June 10, 2016.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">1.2 <I>Purpose of the Plan</I>. The Plan is designed
to motivate, retain and attract Participants (as defined) of experience and ability and to further the financial success of the Company
by aligning the interests of Participants through the ownership of Shares (as defined) with the interests of the Company&rsquo;s stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECTION 2<BR>
DEFINITIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following terms shall have the following meanings
(whether used in the singular or plural) unless a different meaning is plainly required by the context:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>1934 Act</I>&rdquo; means the Securities
Exchange Act of 1934, as amended. Reference to a specific section of the 1934 Act or a regulation thereunder shall include any regulation
promulgated under such section, and any comparable provision of any future legislation or regulation amending, supplementing or superseding
such section or regulation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Affiliate</I>&rdquo; or &ldquo;<I>Affiliates</I>&rdquo;
has the meaning ascribed to such term by Rule 501 promulgated under the Securities Act of 1933, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Award</I>&rdquo; means, individually or
collectively, a grant under the Plan of Nonqualified Stock Options, Incentive Stock Options, Restricted Stock, Restricted Stock Units,
Dividend Equivalent Rights and Performance Share Awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Award Agreement</I>&rdquo; means either
(1) the written agreement setting forth the terms and provisions applicable to each Award granted under the Plan or (2) a statement (including
an electronic communication) issued by the Company to a Participant describing the terms and provisions of such Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Board</I>&rdquo; or &ldquo;<I>Board of
Directors</I>&rdquo; means the Board of Directors of the Company, or any analogous governing body of any successor to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Code</I>&rdquo; means the Internal Revenue
Code of 1986, as amended from time to time, and the regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Committee</I>&rdquo; means the Compensation
Committee of the Board or the committee of the Board appointed to administer the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Company</I>&rdquo; means One Liberty
Properties, Inc., a Maryland corporation, or any successor thereto (including any entity that is a successor issuer in accordance with
Rule 12g-3 under the 1934 Act and Rule 414 under the Securities Act of 1933, as amended).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Dividend Equivalent Right</I>&rdquo; means
an Award granted pursuant to Section 9, entitling the Participant to receive an amount of cash equal to the cash distributions that would
have been paid on the Shares specified in the Award to which such Dividend Equivalent Right relates, as if such Shares had been issued
to and held by the Participant holding such Dividend Equivalent Right during the period beginning with the grant date (or if otherwise
determined by the committee, the beginning of the Performance Cycle) of the Award to which the Dividend Equivalent Right relates through
the vesting date of such award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Disability</I>&rdquo; or &ldquo;<I>Disabled</I>&rdquo;
means the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment
which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&ldquo;Excise Tax&rdquo; </I>has the meaning
set forth in Section 13.15.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Exercise Price</I>&rdquo; means the price
at which a Share may be purchased by a Participant pursuant to the exercise of an Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Fair Market Value</I>&rdquo; means, as
of any given date: (i) the closing sales price of the Shares on any national securities exchange on which the Shares are listed; (ii)
the closing sales price if the Shares are listed on the OTCBB or other over the counter market; or (iii) if there is no regular public
trading market for such Shares, the fair market value of the Shares as determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Grant Date</I>&rdquo; means, with respect
to an Award, the effective date that such Award is granted to a Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Incentive Stock Option</I>&rdquo; means
an Option to purchase Shares which is designated as an Incentive Stock Option and is intended to meet the requirements of Section 422
of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Non-management Director</I>&rdquo; means
a director who, in the applicable calendar year, was not compensated, directly or indirectly, by the Company, any Subsidiary or any of
their Affiliates, other than compensation for service as a director or as a member of any committee of the Board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Nonqualified Stock Option</I>&rdquo; means
an Option to purchase Shares which is not an Incentive Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Option</I>&rdquo; means an Incentive Stock
Option or a Nonqualified Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&ldquo;Payment&rdquo; </I>has the meaning ascribed
to such term by Section 13.15.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Participant</I>&rdquo; means an officer,
employee, director or consultant of the Company or any of its Subsidiaries who has been granted an Award under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance-Based Award</I>&rdquo; means
any Restricted Stock Award, Restricted Stock Unit, Option or Performance Share Award granted to a Participant that qualifies as &ldquo;performance
based compensation&rdquo; under Section 162(m) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance Criteria</I>&rdquo; shall
mean any, a combination of, or all of the following: (i) pre-tax income, (ii) after-tax income, (iii) net income (meaning net income as
reflected in the Company&rsquo;s financial reports for the applicable period), (iv) operating income (including net operating income),
(v) cash flow, cash flow from operations, free cash flow and any one or more of the foregoing, (vi) return on any one or more of equity,
invested capital and assets, (vii) funds available for distribution, (viii) occupancy rate at any one or more of the Company&rsquo;s or
its Subsidiaries&rsquo; properties, (ix) total stockholder return, (x) funds from operations (&ldquo;FFO&rdquo;), as computed in accordance
with standards established by the National Association of Real Estate Trusts (&ldquo;NAREIT&rdquo;), (xi) adjusted FFO (<I>i.e</I>., adjusting
FFO to give effect to any one or more of the following: property acquisition costs, straight-line rent, amortization of lease intangibles,
lease termination fee income, amortization of restricted stock or other non-cash compensation expense, amortization and/or write-off of
deferred financing costs and debt prepayment costs),(xii) stock appreciation (meaning an increase in the price or value of the Shares
after the date of grant of an award and during the applicable period), (xiii) revenues, (xiv) assets, (xv) earnings before any one or
more of the following items: interest, taxes, impairment charges, depreciation or amortization for the applicable period, as reflected
in the Company&rsquo;s financial reports for the applicable period, (xvi) reduction in expense levels, (xvii) operating cost management
and employee productivity, (xviii) strategic business criteria consisting of one or more objectives based on meeting specified revenue,
market share, market penetration, geographic business expansion goals, objectively identified project milestones, cost targets and goals
relating to acquisition or divestitures; and (xix) achievement of business or operational goals such as market share and/or business development.
Performance Criteria need not be the same with respect to all Participants and may be established on an aggregate or per share basis (diluted
or undiluted), may be based on performance compared to performance by businesses or indices specified by the Committee, may be compared
to any prior period, may be based on a company-wide basis or in respect of any one or more business units, may be measured on an absolute
or relative basis, may be adjusted for non-controlling interests, and any one or more of the foregoing. All calculations and financial
accounting matters relevant to this Plan shall be determined in accordance with GAAP, except as otherwise directed by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance Cycle</I>&rdquo; means one
or more periods of time which may be of varying and overlapping durations, as the Committee may select, over which the attainment of one
or more Performance Goals will be measured for the purpose of determining a Participants right to and the payment of a Restricted Stock
Award, Restricted Stock Unit, Option or Performance Share Award. Each such period shall not be less then twelve months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance Goals</I>&rdquo; means for
a Performance Cycle, the specific goals established by the Committee for a Performance Cycle based upon the Performance Criteria.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Period of Restriction</I>&rdquo; means
the period during which an Award granted hereunder is subject to a substantial risk of forfeiture. Such restrictions may be based on the
passage of time, the achievement of Performance Goals or the occurrence of other events as determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Plan</I>&rdquo; means the One Liberty
Properties, Inc. 2016 Incentive Plan, as set forth in this instrument, as amended and restated as of June 13, 2023, and as hereafter amended
from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&ldquo;Reduced Amount&rdquo; </I>has the meaning
ascribed to such term by Section 13.15.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Restricted Stock</I>&rdquo; means an Award
of Shares, the grant, issuance, retention and/or vesting of which is subject to such conditions as are expressed in the Award Agreement
and as contemplated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Restricted Stock Unit</I>&rdquo; or &ldquo;<I>RSU</I>&rdquo;
means an Award of a right to receive one Share, the grant, issuance, retention and/or vesting of which is subject to such conditions as
are expressed in the Award Agreement and as contemplated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Retirement</I>&rdquo; means (i) a director
who has attained the age of 65 years who resigns or retires from the Board or does not stand for re-election to the Board and has served
continuously as a director of the Company for not less than six consecutive years, and (ii) an officer or employee of, or consultant to,
the Company who has attained the age of 65 years who resigns or retires from the Company or one of its Subsidiaries and has served in
any such capacity with the Company or one of its Subsidiaries for not less than ten consecutive years at the time of retirement or resignation,
provided that such Participant has not acted in a manner during the period of his relationship with the Company or any of its Subsidiaries
which has been harmful to the business or reputation of the Company. A determination as to whether a &ldquo;retiree&rdquo; acted in a
manner which has been harmful to the business or reputation of the Company shall be made by the Committee, whose determination shall be
conclusive and binding in all respects on the Participant and the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Shares</I>&rdquo; means the shares of
common stock, $1.00 par value, of the Company, or any other security of the Company determined by the Committee pursuant to Section 5.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Subsidiary</I>&rdquo; means (i) a corporation,
association or other business entity of which 50% or more of the total combined voting power of all classes of capital stock is owned,
directly or indirectly, by the Company or by one or more Subsidiaries of the Company or by the Company and one or more Subsidiaries of
the Company, (ii) any partnership or limited liability company of which 50% or more of the capital and profit interests is owned, directly
or indirectly, by the Company or by one or more Subsidiaries of the Company or by the Company and one or more Subsidiaries of the Company,
or (iii) any other entity not described in clauses (i) or (ii) above of which 50% or more of the ownership and the power, pursuant to
a written contract or agreement, to direct the policies and management or the financial and the other affairs thereof, are owned or controlled
by the Company or by one or more Subsidiaries of the Company or by the Company and one or more Subsidiaries of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 3<BR>
ELIGIBILITY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">3.1 <I>Participants</I>. Awards may be granted in
the discretion of the Committee to officers, employees, directors and consultants of the Company and its Subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">3.2 <I>Non-Uniformity</I>. Awards granted hereunder
need not be uniform among eligible Participants and may reflect distinctions based on title, compensation, responsibility or any other
factor the Committee deems appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 4<BR>
ADMINISTRATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.1 <I>The Committee</I>. The Plan will be administered
by the Committee, which, to the extent deemed necessary by the Board, will consist of two or more persons who satisfy the requirements
for a &ldquo;non-employee director&rdquo; under Rule 16b-3 promulgated under the 1934 Act and/or the requirements for an &ldquo;outside
director&rdquo; under section 162(m) of the Code. The members of the Committee shall be appointed from time to time by, and shall serve
at the pleasure of, the Board of Directors. In the absence of such appointment, the Board of Directors shall serve as the Committee and
shall have all of the responsibilities, duties, and authority of the Committee set forth herein.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.2 <I>Authority of the Committee</I>. Subject to
applicable law, the Committee shall have the exclusive authority to administer and construe the Plan in accordance with its provisions.
The Committee&rsquo;s authority shall include, without limitation, the power to (a) determine persons eligible for Awards, (b) prescribe
the terms and conditions of the Awards, (c) construe and interpret the Plan, the Awards and any Award Agreement, (d) adopt rules for the
administration, interpretation and application of the Plan as are consistent therewith and (e) establish, interpret, amend or revoke any
such rules. With respect to any Award that is intended to qualify as &ldquo;performance-based compensation&rdquo; within the meaning of
section 162(m) of the Code, the Committee shall have no discretion to increase the amount of compensation that otherwise would be due
upon attainment of a Performance Goal, although the Committee may have discretion to deny an Award or to adjust downward the compensation
payable pursuant to an Award, as the Committee determines in its sole judgment. The Committee, in its sole discretion and on such terms
and conditions as it may provide, may delegate all or any part of its authority and powers under the Plan to one or more officers of the
Company to the extent permitted by law.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.3 <I>Decisions Binding</I>. All determinations
and decisions made by the Committee and any of its delegatees pursuant to Section 4.2 shall be final, conclusive and binding on all persons,
and shall be given the maximum deference permitted by law.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.4 <I>Limitation on Awards Granted to Non-Management
Directors</I>. The maximum number of Shares issuable pursuant to Awards that may be granted to a Non-management Director in any calendar
year shall not exceed 10,000 Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 5<BR>
SHARES SUBJECT TO THE PLAN</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.1 <I>Number of Shares</I>. Subject to adjustment
as provided in Section 5.3, the total number of Shares available for grant under the Plan shall not exceed 750,000 Shares. The Shares
available for issuance under the Plan shall be authorized but unissued Shares of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.2 <I>Lapsed Awards</I>. Unless determined otherwise
by the Committee, Shares related to Awards that are forfeited, cancelled, terminated or expire unexercised, shall be available for grant
under the Plan. Shares that are tendered by a Participant to the Company in connection with the exercise of an Award, withheld from issuance
in connection with a Participant&rsquo;s payment of tax withholding liability, or settled in such other manner so that a portion or all
of the Shares included in an Award are not issued to a Participant shall not be available for grant under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.3 <I>Adjustments in Awards and Authorized Shares</I>.
In the event of a stock dividend or stock split, the number of Shares subject to the Plan, outstanding Awards and the numerical amounts
set forth in Sections 5.1, 6.1, 7.1 and 8.1 shall automatically be adjusted proportionally to prevent the dilution or diminution of such
Awards, except to the extent directed otherwise by the Committee. In the event of a merger, reorganization, consolidation, recapitalization,
separation, liquidation, combination or other similar change in the structure of the Company affecting the Shares, the Committee shall
adjust the number and class of Shares which may be delivered under the Plan, the number, class and price of Shares subject to outstanding
Awards, and the numerical limits of Sections 5.1, 6.1, 7.1 and 8.1 in such manner as the Committee shall determine to be advisable or
appropriate to prevent the dilution or diminution of such Awards. Any such numerical limitations shall be subject to adjustment under
this Section only to the extent such adjustment will not affect the status of any Award intended to qualify as &ldquo;performance-based
compensation&rdquo; under section 162(m) of the Code or the ability to grant or the qualification of Incentive Stock Options under the
Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.4 <I>Restrictions on Transferability</I>. The
Committee may impose such restrictions on any Award, Award of Shares or Shares acquired pursuant to an Award as it deems advisable or
appropriate, including, but not limited to, restrictions related to applicable Federal securities laws, the requirements of any national
securities exchange or system upon which Shares are then listed or traded, and any blue sky or state securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 6<BR>
STOCK OPTIONS</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.1 <I>Grant of Options</I>. Subject to the terms
and provisions of the Plan, Options may be granted to Participants at any time and from time to time as determined by the Committee. The
Committee shall determine the number of Shares subject to each Option. The Committee may grant Incentive Stock Options, Nonqualified Stock
Options, or any combination thereof. Except to the extent such Awards are intended to qualify as Performance Based Awards, the maximum
aggregate number of Shares underlying Options granted in any one calendar year to an individual Participant shall be 50,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.2 <I>Award Agreement</I>. Each Option shall be
evidenced by an Award Agreement that shall specify the Exercise Price, the expiration date of the Option, the number of Shares to which
the Option pertains, whether the Option is intended to be an Incentive Stock Option or a Nonqualified Stock Option, any conditions on
exercise of the Option and such other terms and conditions as the Committee shall determine, including terms regarding forfeiture of Awards
or continued exercisability of Awards in the event of termination of employment by the Participant.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.3 <I>Exercise Price</I>. The Exercise Price for
each Option shall be determined by the Committee and shall be provided in each Award Agreement; <I>provided</I>, <I>however</I>, the Exercise
Price for each Option may not be less than one hundred percent (100%) of the Fair Market Value of a Share on the Grant Date. In the case
of an Incentive Stock Option, the Exercise Price shall be not less than one hundred ten percent (110%) of the Fair Market Value of a Share
if the Participant (together with persons whose stock ownership is attributed to the Participant pursuant to section 424(d) of the Code)
owns on the Grant Date stock possessing more than 10% of the total combined voting power of all classes of stock of the Company or any
of its Subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.4 <I>Expiration of Options</I>. Except as provided
in Section 6.7(c) regarding Incentive Stock Options, each Option shall terminate upon the earliest to occur of (i) the date(s) for termination
of the Option set forth in the Award Agreement or (ii) the expiration of ten (10) years from the Grant Date. Subject to such limits, the
Committee shall provide in each Award Agreement when each Option expires and becomes un-exercisable. The Committee may not, after an Option
is granted, extend the maximum term of the Option.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.5 <I>Exercisability of Options</I>. Options granted
under the Plan shall be exercisable, in whole or in part, at such times and be subject to such restrictions and conditions as the Committee
shall determine. After an Option is granted, the Committee may accelerate or waive any condition constituting a substantial risk of forfeiture
applicable to the Option. Notwithstanding the foregoing, the Committee shall not act in a manner that would cause a grant that is intended
to be &ldquo;performance-based compensation&rdquo; under Code Section 162(m) to fail to be performance-based.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.6 <I>Payment</I>. Options shall be exercised by
a Participant&rsquo;s delivery of a written notice of exercise to the Secretary of the Company (or his or her designee), setting forth
the number of Shares with respect to which the Option is to be exercised, accompanied by full payment for the Shares. Upon the exercise
of an Option, the Exercise Price shall be payable to the Company in full in cash or its equivalent. The Committee may permit exercise
(a) by the Participant tendering previously acquired Shares having an aggregate Fair Market Value at the time of exercise equal to the
total Exercise Price, (b) the Participant tendering a combination of cash and previously acquired Shares equal to total Exercise Price
(the Shares tendered being valued at Fair Market Value at the time of exercise), or (c) by any other means which the Committee determines
to provide legal consideration for the Shares, and to be consistent with the purposes of the Plan. As soon as practicable after receipt
of a written notification of exercise and full payment for the Shares purchased, the Company shall deliver, or cause to be delivered,
to the Participant, evidence of such Participant&rsquo;s ownership of such Shares. No right to vote or receive dividends or any other
rights as a shareholder shall exist with respect to the Shares as to which the Option has been exercised until the records of the Company
or its transfer agent reflect the issuance of such Shares. No adjustment will be made for a dividend or other rights for which a record
date is established prior to the date the records of the Company or its transfer agent reflect the issuance of the Shares upon exercise
of the Options.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.7 <I>Certain Additional Provisions for Incentive
Stock Options</I>.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a) <I>Exercisability</I>. The aggregate Fair Market
Value (determined on the Grant Date(s)) of the Shares with respect to which Incentive Stock Options are exercisable for the first time
by any Participant during any calendar year (under all plans of the Company, any parent and its Subsidiaries) shall not exceed $100,000.
The portion of the Option which is in excess of the $100,000 limitation shall be treated as a Non-Qualified Option pursuant to Section
422(d)(1) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) <I>Company and Subsidiaries Only</I>. Incentive
Stock Options may be granted only to Participants who are officers or employees of the Company or a Subsidiary on the Grant Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c) <I>Expiration</I>. No Incentive Stock Option
may be exercised after the expiration of ten (10) years from the Grant Date. In the case of an Incentive Stock Option that is granted
to a Participant who (together with persons whose stock ownership is attributed to the Participant pursuant to Section 424(d) of the Code)
owns on the Grant Date stock possessing more than 10% of the total combined voting power of all classes of stock of the Company or any
of its Subsidiaries, the term of such Incentive Stock Option shall be no more than five years from the Grant Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.8 <I>Restriction on Transfer</I>. Except as otherwise
determined by the Committee, no Option may be transferred, gifted, pledged, assigned, or otherwise alienated or hypothecated, voluntarily
or involuntarily. Upon the death or Disability of a Participant, an Option may be exercised by the duly appointed personal representative
of the deceased Participant or in the event of a Disability by the Participant or the duly appointed committee of the Disabled Participant
to the extent the Option was exercisable on the date of death or the date of Disability and shall be exercisable for a period of six months
from the date of death or the date of Disability. Upon Retirement of a Participant an Option may be exercised to the extent it was exercisable
on the effective date of the Retirement and shall be exercisable for a period of six months from the effective date of such Retirement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.9 <I>Repricing of Options</I>. Without stockholder
approval, (i) the Company will not reprice, replace or regrant an outstanding Option either in connection with the cancellation of such
Option or by amending an Award Agreement to lower the exercise price of such Option, and (ii) the Company will not cancel outstanding
Options in exchange for cash or other Awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.10 <I>Voting Rights</I>. A Participant shall have
no voting rights with respect to any Options granted hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><B>SECTION 7<BR>
RESTRICTED STOCK AND RESTRICTED STOCK UNITS</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.1 <I>Grant of Restricted Stock and Restricted
Stock Units</I>. Subject to the terms and provisions of the Plan, the Committee, at any time and from time to time, may grant Shares of
Restricted Stock and/or Restricted Stock Units to Participants in such amounts as the Committee shall determine. The Committee shall determine
the number of Shares of Restricted Stock and/or RSU&rsquo;s to be granted to each Participant and the time when each Award shall be granted.
Except to the extent such Awards are intended to qualify as Performance Based Awards, no more than 100,000 Shares of each of Restricted
Stock and Shares underlying Restricted Stock Units may be granted to any individual Participant in any one calendar year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.2 <I>Restricted Stock and RSU Agreements</I>.
Each Award of Restricted Stock and Restricted Stock Units shall be evidenced by an Award Agreement that shall specify the Period of Restriction,
the number of Shares of Restricted Stock granted, the number of Shares subject to a Restricted Stock Unit, any applicable Performance
Goals and Performance Cycle, and such other terms and conditions as the Committee shall determine, including terms regarding forfeiture
of Awards in the event of termination of employment by the Participant or termination of the Participant&rsquo;s relationship with the
Company as a director or consultant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.3 <I>Transferability</I>. Except as otherwise
determined by the Committee, Shares of Restricted Stock and Restricted Stock Units (including Shares underlying RSU&rsquo;s) may not be
sold, transferred, gifted, bequeathed, pledged, assigned, or otherwise alienated or hypothecated, voluntarily or involuntarily, until
the end of the applicable Period of Restriction and the satisfaction, in whole or in part, of any applicable Performance Goals within
the applicable Performance Cycle. Except as otherwise determined by the Committee, in the event of the death, Disability or Retirement
of a Participant, all unvested Restricted Stock and unvested RSU&rsquo;s shall not vest on the date of death or Disability or the effective
date of Retirement. Without stockholder approval, the Company will not, except as otherwise provided for in the Plan, repurchase outstanding
unvested Restricted Stock or unvested RSU&rsquo;s in exchange for cash or accelerate the vesting of outstanding unvested Shares of Restricted
Stock or RSU&rsquo;s.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.4 <I>Other Restrictions</I>. The Committee may
impose such other restrictions on Shares of Restricted Stock and Restricted Stock Units (including Shares underlying RSU&rsquo;s) as it
may deem advisable or appropriate in accordance with this Section 7.4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a) <I>General Restrictions</I>. The Committee may
set one or more restrictions based upon (a) the achievement of specific Performance Goals, (b) applicable Federal or state securities
laws, (c) time-based restrictions, or (d) any other restrictions determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) <I>Section 162(m) Performance Restrictions</I>.
For purposes of qualifying grants of Restricted Stock and/or RSUs as &ldquo;performance-based compensation&rdquo; under Section 162(m)
of the Code, the Committee, in its sole discretion, may set restrictions based upon the achievement of Performance Goals. The Performance
Goals shall be set by the Committee on or before the latest date permissible to enable the Restricted Stock and/or RSUs to qualify as
&ldquo;performance-based compensation&rdquo; under section 162(m) of the Code. In granting Restricted Stock and/or RSUs that are intended
to qualify under section 162(m) of the Code, the Committee shall follow any procedures determined by it in its sole discretion from time
to time to be necessary, advisable or appropriate to ensure qualification of the Restricted Stock and/or RSUs under section 162(m) of
the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c) <I>Methods of Implementing Restrictions</I>.
The Committee may take such action as it, in its sole discretion, deems appropriate to give notice to the Participant of, and implement,
the restrictions imposed pursuant to Section 7.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.5 <I>Removal of Restrictions</I>. After the end
of the Period of Restriction, the Shares shall be freely transferable by the Participant, subject to any other restrictions on transfer
(including without limitation, limitations imposed pursuant to the Company&rsquo;s organizational documents) which may apply to such Shares.
Notwithstanding the foregoing, the Committee shall not act in a manner that would cause a grant that is intended to be &ldquo;performance-based
compensation&rdquo; under Code Section 162(m) to fail to be performance-based.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.6 <I>Voting Rights</I>. Except as otherwise determined
by the Committee and set forth in the Award Agreement, Participants holding (a) Shares of Restricted Stock shall have voting rights during
the Period of Restriction and (b) Restricted Stock Units shall not have voting rights during the Period of Restriction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.7 <I>Dividends and Other Distributions</I>. Except
as otherwise determined by the Committee and set forth in the Award Agreement, Participants holding (a) Shares of Restricted Stock shall
be entitled to receive all dividends and other distributions paid with respect to the Shares during the Period of Restriction and (b)
except to the extent a Dividend Equivalent Right is granted in tandem with an RSU, RSUs shall not be entitled to receive any dividends
or other distributions paid with respect to the underlying Shares during the Period of Restriction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 8<BR>
PERFORMANCE-BASED AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">8.1 <I>Performance-Based Awards</I>. Participants
selected by the Committee may be granted one or more Performance Awards in the form of Options, Restricted Stock, Restricted Stock Units,
Dividend Equivalent Rights or Performance Share Awards payable upon the attainment of Performance Goals that are established by the Committee
and related to one or more of the Performance Criteria, in each case on a specified date or dates or over a Performance Cycle determined
by the Committee. A Performance Cycle shall be at least one year. The Committee in its sole discretion shall determine whether an Award
is to qualify as &ldquo;performance based compensation&rdquo; under Section 162(m) of the Code. The Committee in its sole discretion shall
determine Awards that are based on Performance Goals but are not intended to quality as &ldquo;performance based compensation&rdquo; under
Section 162(m). The Committee shall define the manner of calculating the Performance Criteria it selects to use for any Performance Cycle.
Depending on the Performance Criteria used to establish such Performance Goals, the Performance Goals may be expressed in terms of overall
Company performance or the performance of an individual. The Committee, in its discretion, may adjust or modify the calculation of Performance
Goals for such Performance Cycle in order to prevent the dilution or enlargement of the rights of an individual (i) in the event of, or
in anticipation of, any unusual or extraordinary corporate item, transaction, event or development, (ii) in recognition of, or in anticipation
of, any other unusual or nonrecurring events affecting the Company, or the financial statements of the Company, or (iii) in response to,
or in anticipation of, changes in applicable laws, regulations, accounting principles, or business conditions; <I>provided however</I>,
that the Committee may not exercise such discretion in a manner that would increase the Performance-Based Award granted to a Participant.
Each Performance-Based Award shall comply with the provisions set forth below. Performance Awards, other than Dividend Equivalent Rights,
shall be paid in Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a) <I>Grant of Performance-Based Awards</I>. With
respect to each Performance-Based Award granted to a Participant, if intended by the Committee to qualify as &ldquo;performance based
compensation&rdquo; under Section 162(m) of the Code, the Committee shall select, within the first 90 days of a Performance Cycle, the
Performance Criteria for such grant, and the Performance Goals with respect to each Performance Criterion (including a threshold level
of performance below which no amount will become payable with respect to such Award). Each Performance-Based Award will specify the amount
payable, or the formula for determining the amount payable, upon achievement of the various applicable performance targets. The Performance
Criteria established by the Committee may be (but need not be) different for each Performance Cycle and different Performance Goals may
be applicable to Performance-Based Awards to different Participants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) <I>Payment of Performance-Based Awards</I>.
Following the completion of a Performance Cycle, the Committee shall meet to review and certify in writing whether, and to what extent,
the Performance Goals for the Performance Cycle have been achieved and, if so, to calculate and certify in writing the amount of the Performance-Based
Awards earned for the Performance Cycle. The Committee shall then determine the actual size of each Participant&rsquo;s Performance-Based
Award, and, in doing so, may reduce or eliminate the amount of the Performance-Based Award for a Participant if, in its sole judgment,
such reduction or elimination is appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c) <I>Maximum Award Payable</I>. The maximum Performance-Based
Award payable to any one Participant under the Plan for a Performance Cycle is 100,000 Shares (subject to adjustment as provided in Section
5.3 hereof).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 9<BR>
DIVIDEND EQUIVALENT RIGHTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">A Dividend Equivalent Right may be granted hereunder
to any Participant only in tandem with an Award of RSU&rsquo;s or a Performance Based Award (other than an Award of Restricted Stock or
Options). The terms and conditions of Dividend Equivalent Rights shall be specified in the Award Agreement which shall provide that such
Dividend Equivalent Right, except to the extent otherwise provided in the related Award Agreement, shall (i) not be sold, transferred,
gifted, bequeathed, pledged, assigned, or otherwise alienated or hypothecated, voluntarily or involuntarily, until the end of the applicable
Period of Restriction and the satisfaction, in whole or in part, of any applicable Performance Goals within the applicable Performance
Cycle, and (ii) be settled upon settlement or payment of, or lapse of restrictions on, the Award to which it relates, and such Dividend
Equivalent Right shall expire or be forfeited or annulled under the same conditions as such Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 10<BR>
AMENDMENT, TERMINATION, AND DURATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">10.1 <I>Amendment, Suspension, or
Termination</I>. The Board, in its sole discretion, may amend, suspend or terminate the Plan, or any part thereof, at any time and
for any reason; <I>provided</I>, <I>however</I>, that if and to the extent required by law or to maintain the Plan&rsquo;s
compliance with the Code, the rules of any national securities exchange (if applicable), or any other applicable law, any such
amendment shall be subject to stockholder approval. The amendment, suspension or termination of the Plan shall not, without the
consent of the Participant, alter or impair any rights or obligations under any Award theretofore granted to such Participant. No
Award may be granted during any period of suspension or after termination of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">10.2 <I>Duration of the Plan</I>. The Plan shall
become effective in accordance with Section 1.1, and subject to Section 10.1, shall remain in effect until the tenth anniversary of the
effective date of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 11<BR>
TAX WITHHOLDING</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">11.1 <I>Withholding Requirements</I>. Prior to the
delivery of any Shares pursuant to an Award (or the exercise thereof), the Company shall have the power and the right to deduct or withhold
from any amounts due to the Participant from the Company, or require a Participant to remit to the Company, an amount sufficient to satisfy
Federal, state and local taxes (including the Participant&rsquo;s FICA obligation) required or appropriate to be withheld with respect
to such Award (or the exercise or vesting thereof).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">11.2 <I>Withholding Arrangements</I>. The Company,
pursuant to such procedures as it may specify from time to time, may permit a Participant to satisfy such tax withholding obligation,
in whole or in part, by (a) electing to have the Company withhold otherwise deliverable Shares, or (b) delivering to the Company, Shares
then owned by the Participant. The amount of the withholding requirement shall be deemed to include any amount that the Company agrees
may be withheld at the time any such election is made, not to exceed the amount determined by using the maximum federal, state and local
marginal income tax rates applicable to the Participant with respect to the Award on the date that the amount of tax to be withheld is
to be determined. The Fair Market Value of the Shares to be withheld or delivered shall be determined as of the date that the taxes are
required to be withheld.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 12<BR>
CHANGE IN CONTROL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">12.1 <I>Change in Control</I>. For purposes of the
Plan, a Change in Control means any of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a) the acquisition (other than from the Company)
in one or more transactions by any person (as such term is used in Section 13(d) of the 1934 Act) of the beneficial ownership (within
the meaning of Rule 13d-3 under the 1934 Act) of 25% or more of (i) the then outstanding Shares or (ii) the combined voting power of the
then outstanding securities of the Company entitled to vote generally in the election of directors (the &ldquo;Company Voting Stock&rdquo;);
<I>provided, however,</I> the provision of this Section 11.1(a) is not applicable to acquisitions made individually, or as a group, by
Fredric H. Gould, Matthew J. Gould and Jeffrey A. Gould, and their respective spouses, lineal descendants and Affiliates;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) individuals who, as of the date of the Award,
constitute the Board of Directors (the &ldquo;Incumbent Board&rdquo;) cease for any reason to constitute at least a majority of the Board;
<I>provided</I>, <I>however</I>, that any individual becoming a director subsequent to the date of such Award whose election, or nomination
for election by the Company&rsquo;s stockholders, was approved by a vote of at least 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 either an actual or threatened election contest (as such terms are used in Regulation
14A promulgated under the 1934 Act) or other actual or threatened solicitation of proxies or consents by or on behalf of a Person other
than the Board;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c) the closing of a sale or other conveyance of
all or substantially all of the assets of the Company; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(d) the effective time of any merger, share exchange,
consolidation, or other business combination involving the Company if immediately after such transaction persons who hold a majority of
the outstanding voting securities entitled to vote generally in the election of directors of the surviving entity (or the entity owning
100% of such surviving entity) are not persons who, immediately prior to such transaction, held the Company&rsquo;s voting Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">12.2 <I>Effect of Change of Control</I>. On the
effective date of any Change in Control, unless the applicable Award Agreement provides otherwise: (i) in the case of an Option, each
such outstanding Option shall become exercisable in full in respect of the aggregate number of Shares covered thereby; and (ii) in the
case of Restricted Stock, Restricted Stock Units, Dividend Equivalent Rights and Performance Share Awards, the Period of Restriction applicable
to each such Award shall be deemed to have expired. Notwithstanding the foregoing, unless otherwise provided in the applicable Award Agreement,
the Committee may, in its discretion, determine that any or all outstanding Awards of any or all types granted pursuant to the Plan will
not become exercisable on an accelerated basis nor will the Restriction Period expire in connection with a Change of Control if effective
provision has been made for the taking of such action which, in the opinion of the Committee, is equitable and appropriate to substitute
a new Award for such Award or for the assumption of such Award and to make such new or assumed Award, as nearly as may be practicable,
equivalent to the old Award (before giving effect to any acceleration of the exercisability or the expiration of the Restriction Period),
taking into account, to the extent applicable, the kind and amount of securities, cash, or other assets into or for which the Shares may
be changed, converted, or exchanged in connection with such Change of Control.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 13<BR>
MISCELLANEOUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.1 <I>Deferrals</I>. To the extent consistent
with the requirements of section 409A of the Code, the Committee may provide in an Award Agreement or another document that a Participant
is permitted or required to defer receipt of the delivery of Shares that would otherwise be due to such Participant under an Award. Any
such deferral shall be subject to such rules and procedures as shall be determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.2 <I>Termination for Cause</I>. If a Participant&rsquo;s
employment or relationship with the Company or a Subsidiary shall be terminated for cause by the Company or such Subsidiary during the
Restriction Period or prior to the exercise of any Option (for these purposes, cause shall have the meaning ascribed thereto in any employment
agreement or Award Agreement to which such Participant is a party or, in the absence thereof, shall include, but not be limited to, insubordination,
dishonesty, incompetence, moral turpitude, the refusal to perform his duties and responsibilities for any reason (other than illness or
incapacity) and other misconduct of any kind, as determined by the Committee, then, (i) all Options shall immediately terminate and (ii)
such Participant&rsquo;s rights to all Restricted Stock, RSU&rsquo;s, Dividend Equivalent Rights and Performance Share Awards shall be
forfeited immediately.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.3 <I>Section 162(m)</I>. Notwithstanding anything
to the contrary herein or in an Award Agreement, an Award that is intended to qualify as &ldquo;performance based compensation&rdquo;
under Section 162(m) of the Code, shall not vest in whole or in part in the event of the Participant&rsquo;s Retirement, involuntary termination
or if the Participant terminates his or her relationship with the Company, except to the extent (a) the Performance Goal&rsquo;s shall
be achieved within the Performance Cycle or (b) otherwise permitted under Section 162(m) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.4 <I>No Effect on Employment or Service</I>.
Nothing in the Plan, any Award or any Award Agreement, and no action of the Committee, shall confer or be construed to confer on any Participant
any right to continue in the employ or service of the Company or any Subsidiary or shall interfere with or limit in any way the right
of the Company or any Subsidiary to terminate any Participant&rsquo;s employment or service at any time, with or without cause. Employment
with the Company or any Subsidiary is on an at-will basis only, unless otherwise provided by an applicable employment or service agreement
between the Participant and the Company or any Subsidiary, as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.5 <I>Successors</I>. All obligations of the Company
under the Plan, with respect to Awards granted hereunder, shall be binding on any successor to the Company, whether the existence of such
successor is the result of a direct or indirect merger, consolidation or otherwise, or the purchase of all or substantially all of the
business or assets of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.6 <I>No Rights as Stockholder</I>. Except to
the limited extent provided in Sections 7.6 and 7.7, no Participant (nor any beneficiary thereof) shall have any of the rights or privileges
of a stockholder of the Company with respect to any Shares issuable pursuant to an Award (or the exercise or vesting thereof), unless
and until the issuance of such Shares shall have been recorded on the records of the Company or its transfer agents or registrars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.7 <I>Uncertificated Shares</I>. Notwithstanding
any provision of the Plan to the contrary, the ownership of Shares issued under the Plan may be evidenced in such a manner as the Company,
in its sole discretion, deems appropriate, including by book-entry or direct registration (including transaction advices) or the issuance
of one or more share certificates, and to the extent that the Plan, applicable law or the Company&rsquo;s organizational documents, require
or contemplate the imposition of a legend or other notation on one or more certificates evidencing Shares or an Award, the Company shall
have the sole discretion to determine the manner in which such legend or notation is implemented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.8 <I>Fractional Shares</I>. No fractional Shares
shall be issued or delivered pursuant to the Plan or any Award. The Committee shall determine whether cash, or Awards, or other property
shall be issued or paid in lieu of fractional Shares or whether such fractional Shares or any rights thereto shall be forfeited or otherwise
eliminated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.9 <I>Severability</I>. In the event any provision
of the Plan shall be held illegal or invalid for any reason, the illegality or invalidity shall not affect the remaining parts of the
Plan, and the Plan shall be construed and enforced as if the illegal or invalid provision had not been included.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.10 <I>Requirements of Law; Claw-Back Policies</I>.
The grant of Awards and the issuance of Shares under the Plan shall be subject to all applicable laws, rules and regulations, and to such
approvals by any governmental agencies or national securities exchanges as may be required from time to time, and shall be subject to
the applicable provisions of any claw-back policy implemented by the Company, whether implemented prior to or after the grant of such
Award, including without limitation, any claw-back policy adopted to comply with the requirements of applicable law (including the requirements
of a national securities exchange).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.11 <I>Securities Law Compliance</I>. To the extent
any provision of the Plan, Award Agreement or action by the Committee fails to comply with any applicable federal or state securities
law, it shall be deemed null and void, to the extent permitted by law and deemed advisable or appropriate by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.12 <I>Real Estate Investment Trust</I>. No Award
shall be granted or awarded and, with respect to any Award granted under the Plan, such Award shall not vest, be exercisable or be settled,
to the extent that the grant, vesting, exercise or settlement of such Award could cause the Participant or any other person to be in violation
of any restrictions on ownership and transfer of the Company&rsquo;s securities set forth in its articles of incorporation or other governing
instrument or organizational documents, as amended, and in effect from time to time, or if, in the discretion of the Committee, the grant,
vesting, exercise or settlement of such award could otherwise impair the Company&rsquo;s status as a real estate investment trust under
the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.13 <I>Governing Law</I>. The Plan and all Award
Agreements shall be construed in accordance with and governed by the laws of the State of Maryland.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.14 <I>Captions</I>. Captions are provided herein
for convenience of reference only, and shall not serve as a basis for interpretation or construction of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.15 <I>Section 280G of the Code.</I> Notwithstanding
any provision of this Plan to the contrary, if any payment or benefit that a Participant would otherwise receive from the Company pursuant
to an Award under the Plan or otherwise (a &ldquo;Payment&rdquo;) would (a) constitute a &ldquo;parachute payment&rdquo; within the meaning
of Section 280G of the Code and (b) but for this paragraph, be subject to the excise tax imposed by Section 4999 of the Code (the &ldquo;Excise
Tax&rdquo;), then such Payment will be equal to the Reduced Amount (as defined below). The &ldquo;Reduced Amount&rdquo; will be either
(1) the largest portion of the Payment that would result in no portion of the Payment (after reduction) being subject to the Excise Tax
or (2) the entire Payment, whichever amount after taking into account all applicable federal, state and local employment taxes, income
taxes, and the Excise Tax (all computed at the highest applicable marginal rate, net of the maximum reduction in federal income taxes
which could be obtained from a deduction of such state and local taxes), results in Participant&rsquo;s receipt, on an after-tax basis,
of the greatest amount of the Payment. If a reduction is to be made, the Payment or Payments to which reduction will apply will based
on the date as of which the Payment is due, starting with the Payment due latest. In no event will the Company be liable to a Participant
for any amounts not paid as a result of the operation of this paragraph (other than for the Company&rsquo;s obligations to pay the Reduced
Amount or the entire Payment, as applicable). The Company makes no representation that any or all of the payments or benefits described
in the Plan will be exempt from the Excise Tax, and the Participant shall be responsible for payment of any Excise Tax (if applicable).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

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<DESCRIPTION>AMENDED AND RESTATED 2019 INCENTIVE PLAN
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 4.3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ONE LIBERTY PROPERTIES, INC.<BR>
AMENDED AND RESTATED 2019 INCENTIVE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(AS AMENDED THROUGH JUNE 13, 2023)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 1<BR>
EFFECTIVE DATE AND PURPOSE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">1.1 <I>Effective Date</I>. This Plan (as defined)
became effective upon approval by the stockholders of the Company (as defined) on June 13, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">1.2 <I>Purpose of the Plan</I>. The Plan is designed
to motivate, retain and attract Participants (as defined) of experience and ability and to further the financial success of the Company
by aligning the interests of Participants through the ownership of Shares (as defined) with the interests of the Company&rsquo;s stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 2<BR>
DEFINITIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following terms shall have the following meanings
(whether used in the singular or plural) unless a different meaning is plainly required by the context:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>1934 Act</I>&rdquo; means the Securities
Exchange Act of 1934, as amended. Reference to a specific section of the 1934 Act or a regulation thereunder shall include any regulation
promulgated under such section, and any comparable provision of any future legislation or regulation amending, supplementing or superseding
such section or regulation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Affiliate</I>&rdquo; or &ldquo;<I>Affiliates</I>&rdquo;
has the meaning ascribed to such term by Rule 501 promulgated under the Securities Act of 1933, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Award</I>&rdquo; means, individually
or collectively, a grant under the Plan of Nonqualified Stock Options, Incentive Stock Options, Restricted Stock, Restricted Stock Units,
Dividend Equivalent Rights and Performance Share Awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Award Agreement</I>&rdquo; means either
(1) the written agreement setting forth the terms and provisions applicable to each Award granted under the Plan or (2) a statement (including
an electronic communication) issued by the Company to a Participant describing the terms and provisions of such Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Board</I>&rdquo; or &ldquo;<I>Board
of Directors</I>&rdquo; means the Board of Directors of the Company, or any analogous governing body of any successor to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Code</I>&rdquo; means the Internal Revenue
Code of 1986, as amended from time to time, and the regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Committee</I>&rdquo; means the Compensation
Committee of the Board or the committee of the Board appointed to administer the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Company</I>&rdquo; means One Liberty
Properties, Inc., a Maryland corporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Company Voting Stock</I>&rdquo; has
the meaning ascribed to such terms by Section 12.1(a).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Dividend Equivalent Right</I>&rdquo;
means an Award granted pursuant to Section 9, entitling the Participant to receive an amount of cash equal to the cash distributions that
would have been paid on the Shares specified in the Award to which such Dividend Equivalent Right relates, as if such Shares had been
issued to and held by the Participant holding such Dividend Equivalent Right during the period beginning with the grant date (or if otherwise
determined by the Committee, the beginning of the Performance Cycle) of the Award to which the Dividend Equivalent Right relates through
the vesting date of such award (or if otherwise determined by the Committee, the conclusion of such Performance Cycle).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Disability</I>&rdquo; or &ldquo;<I>Disabled</I>&rdquo;
means the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment
which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>&ldquo;Excise Tax&rdquo; </I>has the meaning
ascribed to such terms by Section 13.14.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Exercise Price</I>&rdquo; means the
price at which a Share may be purchased by a Participant pursuant to the exercise of an Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Fair Market Value</I>&rdquo; means,
as of any given date: (i) the closing sales price of the Shares on any national securities exchange on which the Shares are listed; (ii)
the closing sales price if the Shares are listed on the OTCBB or other over the counter market; or (iii) if there is no regular public
trading market for such Shares, the fair market value of the Shares as determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Grant Date</I>&rdquo; means, with respect
to an Award, the effective date that such Award is granted to a Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Incentive Stock Option</I>&rdquo; means
an Option to purchase Shares which is designated as an Incentive Stock Option and is intended to meet the requirements of Section 422
of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Incumbent Board</I>&rdquo; has the meaning
ascribed to such term by Section 12.1(b).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Non-management director</I>&rdquo; means
a director who, in the applicable calendar year, was not compensated, directly or indirectly, by the Company, any Subsidiary or any of
their Affiliates, other than compensation for service as a director or as a member of any committee of the Board.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Non-qualified Stock Option</I>&rdquo;
means an Option to purchase Shares which is not an Incentive Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Option</I>&rdquo; means an Incentive
Stock Option or a Nonqualified Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Payment&rdquo; </I>has the meaning ascribed
to such term by Section 13.14.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Participant</I>&rdquo; means an officer,
employee, director or consultant of the Company or any of its Subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance Criteria</I>&rdquo; shall
mean any, a combination of, or all of the following: (i) pre-tax income, (ii) after-tax income, (iii) net income (meaning net income as
reflected in the Company&rsquo;s financial reports for the applicable period), (iv) operating income (including net operating income),
(v) cash flow, cash flow from operations, free cash flow and any one or more of the foregoing, (vi) return on any one or more of equity,
capital, invested capital and assets, (vii) funds available for distribution, (viii) occupancy rate at any one or more of the Company&rsquo;s
or its Subsidiaries&rsquo; properties, (ix) total stockholder return, (x) funds from operations (&ldquo;FFO&rdquo;), as computed in accordance
with standards established by the National Association of Real Estate Investment Trusts, Inc. (&ldquo;NAREIT&rdquo;), (xi) adjusted FFO
(<I>i.e</I>., adjusting FFO to give effect to any one or more of the following: straight-line rent, amortization of lease intangibles,
lease termination fee income, amortization of restricted stock or other non-cash compensation expense, amortization and/or write-off of
deferred financing costs, deferred mortgage costs and debt prepayment costs),(xii) stock appreciation (meaning an increase in the price
or value of the Shares after the date of grant of an award and during the applicable period), (xiii) revenues, (xiv) assets, (xv) earnings
before any one or more of the following items: interest, taxes, impairment charges, depreciation or amortization for the applicable period,
as reflected in the Company&rsquo;s financial reports for the applicable period, (xvi) reduction in expense levels, (xvii) operating cost
management and employee productivity, (xviii) strategic business criteria consisting of one or more objectives based on meeting specified
revenue, market share, market penetration, geographic business expansion goals, objectively identified project milestones, cost targets
and goals relating to acquisition or divestitures; (xix) achievement of business or operational goals such as market share and/or business
development, and (xx) such other metrics or criteria as the Committee may establish or select. Performance Criteria need not be the same
with respect to all Participants and may be established on an aggregate or per share basis (diluted or undiluted), may be based on performance
compared to performance by businesses or indices specified by the Committee, may be compared to any prior period, may be based on a company-wide
basis or in respect of any one or more business units, may be measured on an absolute or relative basis, may be adjusted for non-controlling
interests, and any one or more of the foregoing. All calculations and financial accounting matters relevant to this Plan shall be determined
in accordance with GAAP, except as otherwise directed by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance-Based Award</I>&rdquo; means
an Award granted pursuant to Section 8 of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance Cycle</I>&rdquo; means one
or more periods of time which may be of varying and overlapping durations, as the Committee may select, over which the attainment of one
or more Performance Goals will be measured for the purpose of determining a Participants right to and the payment of a Restricted Stock
Award, Restricted Stock Unit, Option or Performance Share Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Performance Goals</I>&rdquo; means for
a Performance Cycle, the applicable Performance Criteria.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Period of Restriction</I>&rdquo; means
the period during which an Award granted hereunder is subject to a substantial risk of forfeiture. Such restrictions may be based on the
passage of time, the achievement of Performance Goals or the occurrence of other events as determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Plan</I>&rdquo; means the One Liberty
Properties, Inc. 2019 Incentive Plan, as set forth in this instrument, as amended and restated as of June 13, 2023, and as hereafter amended
from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Reduced Amount&rdquo; </I>has the meaning
ascribed to such term by Section 13.14.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Restricted Stock</I>&rdquo; means an
Award of Shares, the grant, issuance, retention and/or vesting of which is subject to such conditions as are expressed in the Award Agreement
and as contemplated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Restricted Stock Unit</I>&rdquo;
or &ldquo;<I>RSU</I>&rdquo; means an Award of a right to receive one Share, the grant, issuance, retention and/or vesting of which
is subject to such conditions as are expressed in the Award Agreement and as contemplated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Retirement</I>&rdquo; means (i) a director
who has attained the age of 65 years who resigns or retires from the Board or does not stand for re-election to the Board and has served
continuously as a director of the Company for not less than six consecutive years, and (ii) an officer or employee of, or consultant to,
the Company or one of its Subsidiaries who has attained the age of 65 years who resigns or retires from the Company or one of its Subsidiaries
and has served in any such capacity with the Company or one of its Subsidiaries for not less than ten consecutive years at the time of
retirement or resignation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Shares</I>&rdquo; means the shares of
common stock, $1.00 par value, of the Company, or any other security of the Company determined by the Committee pursuant to Section 5.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&ldquo;<I>Subsidiary</I>&rdquo; means (i) a corporation,
association or other business entity of which 50% or more of the total combined voting power of all classes of capital stock is owned,
directly or indirectly, by the Company or by one or more Subsidiaries of the Company or by the Company and one or more Subsidiaries of
the Company, (ii) any partnership or limited liability company of which 50% or more of the capital and profit interests is owned, directly
or indirectly, by the Company or by one or more Subsidiaries of the Company or by the Company and one or more Subsidiaries of the Company,
or (iii) any other entity not described in clauses (i) or (ii) above of which 50% or more of the ownership and the power, pursuant to
a written contract or agreement, to direct the policies and management or the financial and the other affairs thereof, are owned or controlled
by the Company or by one or more Subsidiaries of the Company or by the Company and one or more Subsidiaries of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 3<BR>
ELIGIBILITY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">3.1 <I>Participants</I>. Awards may be granted
in the discretion of the Committee to officers, employees, directors and consultants of the Company or its Subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">3.2 <I>Non-Uniformity</I>. Awards granted hereunder
need not be uniform among eligible Participants and may reflect distinctions based on title, compensation, responsibility or any other
factor the Committee deems appropriate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 4<BR>
ADMINISTRATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.1 <I>The Committee</I>. The Plan will be administered
by the Committee, which, to the extent deemed necessary by the Board, will consist of two or more persons who satisfy the requirements
for a &ldquo;non-employee director&rdquo; under Rule 16b-3 promulgated under the 1934 Act. The members of the Committee shall be appointed
from time to time by, and shall serve at the pleasure of, the Board of Directors. In the absence of such appointment, the Board of Directors
shall serve as the Committee and shall have all of the responsibilities, duties, and authority of the Committee set forth herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.2 <I>Authority of the Committee</I>. Subject
to applicable law, the Committee shall have the exclusive authority to administer and construe the Plan in accordance with its provisions.
The Committee&rsquo;s authority shall include, without limitation, the power to (a) determine persons eligible for Awards, (b) prescribe
the terms and conditions of the Awards, (c) construe and interpret the Plan, the Awards and any Award Agreement, (d) adopt rules for the
administration, interpretation and application of the Plan as are consistent therewith and (e) establish, interpret, amend or revoke any
such rules. The Committee, in its sole discretion and on such terms and conditions as it may provide, may delegate all or any part of
its authority and powers under the Plan to one or more officers of the Company to the extent permitted by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.3 <I>Decisions Binding</I>. All determinations
and decisions made by the Committee and any of its delegatees pursuant to Section 4.2 shall be final, conclusive and binding on all persons,
and shall be given the maximum deference permitted by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">4.4 <I>Limitation on Awards Granted to Non-management
directors</I>. The maximum number of Shares issuable pursuant to Awards that may be granted to a Non-management director in any calendar
year shall not exceed 10,000 Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 5<BR>
SHARES SUBJECT TO THE PLAN</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.1 <I>Number of Shares</I>. Subject to adjustment
as provided in Section 5.3, the total number of Shares available for grant under the Plan shall not exceed 750,000 Shares. The Shares
available for issuance under the Plan shall be authorized but unissued Shares of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.2 <I>Lapsed Awards</I>. Unless determined otherwise
by the Committee, Shares related to Awards that are forfeited, cancelled, terminated or expire unexercised, shall be available for grant
under the Plan. Shares that are tendered by a Participant to the Company in connection with the exercise of an Award, withheld from issuance
in connection with a Participant&rsquo;s payment of tax withholding liability, or settled in such other manner so that a portion or all
of the Shares included in an Award are not issued to a Participant shall not be available for grant under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.3 <I>Adjustments in Awards and Authorized Shares</I>.
In the event of a stock dividend or stock split, the number of Shares subject to the Plan, outstanding Awards and the numerical amounts
set forth in Sections 5, 6, 7 and 8 shall automatically be adjusted proportionally to prevent the dilution or diminution of such Awards,
except to the extent directed otherwise by the Committee. In the event of a merger, reorganization, consolidation, recapitalization, separation,
liquidation, combination or other similar change in the structure of the Company affecting the Shares, the Committee shall adjust the
number and class of Shares which may be delivered under the Plan, the number, class and price of Shares subject to outstanding Awards,
and the numerical limits of Sections 5, 6, 7 and 8 in such manner as the Committee shall determine to be advisable or appropriate to prevent
the dilution or diminution of such Awards. Any such numerical limitations shall be subject to adjustment under this Section only to the
extent such adjustment will not affect the ability to grant or the qualification of Incentive Stock Options under the Plan or subject
the Participant to taxes, penalties and interest imposed under section 409A(a)(1) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">5.4 <I>Restrictions on Transferability</I>. The
Committee may impose such restrictions on any Award, Award of Shares or Shares acquired pursuant to an Award as it deems advisable or
appropriate, including, but not limited to, restrictions related to applicable Federal securities laws, the requirements of any national
securities exchange or system upon which Shares are then listed or traded, and any blue sky or state securities laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 6<BR>
STOCK OPTIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.1 <I>Grant of Options</I>. Subject to the terms
and provisions of the Plan, Options may be granted to Participants at any time and from time to time as determined by the Committee. The
Committee shall determine the number of Shares subject to each Option. The Committee may grant Incentive Stock Options, Nonqualified Stock
Options, or any combination thereof. The maximum aggregate number of Shares underlying Options granted in any one calendar year to an
individual Participant is 50,000.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.2 <I>Award Agreement</I>. Each Option shall
be evidenced by an Award Agreement that shall specify the Exercise Price, the expiration date of the Option, the number of Shares to which
the Option pertains, whether the Option is intended to be an Incentive Stock Option or a Nonqualified Stock Option, any conditions on
exercise of the Option and such other terms and conditions as the Committee shall determine, including terms regarding forfeiture of Awards
or continued exercisability of Awards in the event of termination of employment by the Participant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.3 <I>Exercise Price</I>. The Exercise Price
for each Option shall be determined by the Committee and shall be provided in each Award Agreement; <I>provided</I>, <I>however</I>, the
Exercise Price for each Option may not be less than one hundred percent (100%) of the Fair Market Value of a Share on the Grant Date.
In the case of an Incentive Stock Option, the Exercise Price shall be not less than one hundred ten percent (110%) of the Fair Market
Value of a Share if the Participant (together with persons whose stock ownership is attributed to the Participant pursuant to section
424(d) of the Code) owns on the Grant Date stock possessing more than 10% of the total combined voting power of all classes of stock of
the Company or any of its Subsidiaries.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.4 <I>Expiration of Options</I>. Except as provided
in Section 6.7(c) regarding Incentive Stock Options, each Option shall terminate upon the earliest to occur of (i) the date(s) for termination
of the Option set forth in the Award Agreement or (ii) the expiration of ten (10) years from the Grant Date. Subject to such limits, the
Committee shall provide in each Award Agreement when each Option expires and becomes un-exercisable. Except as set forth in an Award Agreement
or as provided by the Committee, upon Retirement of a Participant, an Option may be exercised by such Participant to the extent it was
exercisable on the effective date of the Retirement and shall be exercisable for a period of six months from the effective date of such
Retirement, but not later than the expiration of the maximum term such Option. The Committee may not, after an Option is granted, extend
the maximum term of the Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.5 <I>Exercisability of Options</I>. Options
granted under the Plan shall be exercisable, in whole or in part, at such times and be subject to such restrictions and conditions as
the Committee shall determine. After an Option is granted, the Committee may accelerate or waive any condition constituting a substantial
risk of forfeiture applicable to the Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.6 <I>Payment</I>. Options shall be exercised
by a Participant&rsquo;s delivery of a written notice of exercise to the Secretary of the Company (or his or her designee), setting forth
the number of Shares with respect to which the Option is to be exercised, accompanied by full payment for the Shares. Upon the exercise
of an Option, the Exercise Price shall be payable to the Company in full in cash or its equivalent. The Committee may permit exercise
(a) by the Participant tendering previously acquired Shares having an aggregate Fair Market Value at the time of exercise equal to the
total Exercise Price, (b) the Participant tendering a combination of cash and previously acquired Shares equal to total Exercise Price
(the Shares tendered being valued at Fair Market Value at the time of exercise), or (c) by any other means which the Committee determines
to provide legal consideration for the Shares, and to be consistent with the purposes of the Plan. As soon as practicable after receipt
of a written notification of exercise and full payment for the Shares purchased, the Company shall deliver, or cause to be delivered,
to the Participant, evidence of such Participant&rsquo;s ownership of such Shares. No right to vote or receive dividends or any other
rights as a shareholder shall exist with respect to the Shares as to which the Option has been exercised until the records of the Company
or its transfer agent reflect the issuance of such Shares. No adjustment will be made for a dividend or other rights for which a record
date is established prior to the date the records of the Company or its transfer agent reflect the issuance of the Shares upon exercise
of the Options.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.7 <I>Certain Additional Provisions for Incentive
Stock Options</I>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(a) <I>Exercisability</I>. The aggregate
Fair Market Value (determined on the Grant Date(s)) of the Shares with respect to which Incentive Stock Options are exercisable for the
first time by any Participant during any calendar year (under all plans of the Company, any parent and its Subsidiaries) shall not exceed
$100,000. The portion of the Option which is in excess of the $100,000 limitation shall be treated as a Non-Qualified Option pursuant
to Section 422(d)(1) of the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(b) <I>Company and Subsidiaries Only</I>.
Incentive Stock Options may be granted only to Participants who are officers or employees of the Company or a Subsidiary on the Grant
Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(c) <I>Expiration</I>. No Incentive
Stock Option may be exercised after the expiration of ten (10) years from the Grant Date. In the case of an Incentive Stock Option that
is granted to a Participant who (together with persons whose stock ownership is attributed to the Participant pursuant to Section 424(d)
of the Code) owns on the Grant Date stock possessing more than 10% of the total combined voting power of all classes of stock of the Company
or any of its Subsidiaries, the term of such Incentive Stock Option shall be no more than five years from the Grant Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.8 <I>Restriction on Transfer</I>. Except as
otherwise determined by the Committee or as set forth in the Award Agreement, no Option may be transferred, gifted, pledged, assigned,
or otherwise alienated or hypothecated, voluntarily or involuntarily. Upon the death or Disability of a Participant, an Option may be
exercised by the duly appointed personal representative of the deceased Participant or in the event of a Disability by the Participant
or the duly appointed attorney-in-fact, guardian or custodian of the Disabled Participant to the extent the Option was exercisable on
the date of death or the date of Disability and shall be exercisable for a period of six months from the date of death or the date of
Disability.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.9 <I>Repricing of Options</I>. Without stockholder
approval, (i) the Company will not reprice, replace or regrant an outstanding Option either in connection with the cancellation of such
Option or by amending an Award Agreement to lower the exercise price of such Option, and (ii) the Company will not cancel outstanding
Options in exchange for cash or other Awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">6.10 <I>Voting Rights</I>. A Participant shall
have no voting rights with respect to any Options granted hereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 7<BR>
RESTRICTED STOCK AND RESTRICTED STOCK UNITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.1 <I>Grant of Restricted Stock and Restricted
Stock Units</I>. Subject to the terms and provisions of the Plan, the Committee, at any time and from time to time, may grant Shares of
Restricted Stock and/or RSUs to Participants in such amounts as the Committee shall determine. The Committee shall determine the number
of Shares of Restricted Stock and/or RSUs to be granted to each Participant and the time when each Award shall be granted. No more than
100,000 Shares of each of Restricted Stock and Shares underlying RSUs may be granted to any individual Participant in any one calendar
year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.2 <I>Restricted Stock and RSU Agreements</I>.
Each Award of Restricted Stock and RSUs shall be evidenced by an Award Agreement that shall specify the Period of Restriction, the number
of Shares of Restricted Stock granted, the number of Shares subject to an RSU, any applicable Performance Goals and Performance Cycle,
and such other terms and conditions as the Committee shall determine, including terms regarding forfeiture of Awards in the event of termination
of employment by the Participant or termination of the Participant&rsquo;s relationship with the Company as a director, officer or consultant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.3 <I>Transferability</I>. Except as otherwise
determined by the Committee or as set forth in the Award Agreement, Shares of Restricted Stock and RSUs (including Shares underlying RSUs)
may not be sold, transferred, gifted, bequeathed, pledged, assigned, or otherwise alienated or hypothecated, voluntarily or involuntarily,
until the end of the applicable Period of Restriction and the satisfaction, in whole or in part, of any applicable Performance Goals within
the applicable Performance Cycle. Except as otherwise determined by the Committee or as set forth in the Award Agreement, in the event
of the death, Disability or Retirement of a Participant, all unvested Restricted Stock and unvested RSUs shall not vest on the date of
death or Disability or the effective date of Retirement. Without stockholder approval, the Company will not, except as otherwise provided
for in the Plan, repurchase outstanding unvested Restricted Stock or unvested RSUs in exchange for cash or accelerate the vesting of outstanding
unvested Shares of Restricted Stock or RSUs.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.4 <I>Other Restrictions</I>. The Committee may
impose such other restrictions on Shares of Restricted Stock and RSUs (including Shares underlying RSUs) as it may deem advisable or appropriate
in accordance with this Section 7.4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(a) <I>General Restrictions</I>. The
Committee may set one or more restrictions based upon (a) the achievement of specific Performance Goals, (b) applicable Federal or state
securities laws, (c) time-based restrictions, or (d) any other restrictions determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(b) <I>Methods of Implementing Restrictions</I>.
The Committee may take such action as it, in its sole discretion, deems appropriate to give notice to the Participant of, and implement,
the restrictions imposed pursuant to Section 7.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.5 <I>Removal of Restrictions</I>. After the
end of the Period of Restriction, the Shares(including the Shares underlying the RSUs) shall be freely transferable by the Participant,
subject to any other restrictions on transfer (including without limitation, limitations imposed pursuant to the Company&rsquo;s organizational
documents) which may apply to such Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.6 <I>Voting Rights</I>. Except as otherwise
determined by the Committee and set forth in the Award Agreement, Participants holding (a) Shares of Restricted Stock shall have voting
rights during the Period of Restriction and (b) RSUs shall not have voting rights during the Period of Restriction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">7.7 <I>Dividends and Other Distributions</I>.
Except as otherwise determined by the Committee and set forth in the Award Agreement, Participants holding (a) Shares of Restricted Stock
shall be entitled to receive all dividends and other distributions paid with respect to the Shares during the Period of Restriction and
(b) except to the extent a Dividend Equivalent Right is granted in tandem with an RSU, RSUs shall not be entitled to receive any dividends
or other distributions paid with respect to the underlying Shares during the Period of Restriction.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 8<BR>
PERFORMANCE-BASED AWARDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">8.1 <I>Performance-Based Awards.</I> Participants
selected by the Committee may be granted one or more Performance Awards in the form of Options, Restricted Stock, Restricted Stock Units,
Dividend Equivalent Rights or Performance Share Awards payable upon the attainment of Performance Goals that are established by the Committee
and related to one or more of the Performance Criteria, in each case on a specified date or dates or over a Performance Cycle as determined
by the Committee. The Committee shall define the manner of calculating the Performance Criteria it selects to use for any Performance
Cycle. Depending on the Performance Criteria used to establish such Performance Goals, the Performance Goals may be expressed in terms
of overall Company performance or the performance of an individual. The Committee, in its discretion, may adjust or modify the calculation
of Performance Goals for such Performance Cycle in order to prevent the dilution or enlargement of the rights of an individual (i) in
the event of, or in anticipation of, any unusual or extraordinary corporate item, transaction, event or development, (ii) in recognition
of, or in anticipation of, any other unusual or nonrecurring events affecting the Company, or the financial statements of the Company,
or (iii) in response to, or in anticipation of, changes in applicable laws, regulations, accounting principles, or business conditions;
<I>provided, however</I>, that the Committee may not exercise such discretion in a manner that would increase the Performance-Based Award
granted to a Participant. Each Performance-Based Award shall comply with the provisions set forth below. Performance Awards, other than
Dividend Equivalent Rights, shall be paid in Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">8.2 <I>Grant of Performance-Based Awards</I>.
With respect to each Performance-Based Award granted to a Participant, the Committee shall select, within the first 180 days of the beginning
of a Performance Cycle, the Performance Criteria for such grant, and the Performance Goals with respect to each Performance Criterion
(including, if applicable, a threshold level of performance below which no amount will become payable with respect to such Award). Each
Performance-Based Award will specify the amount payable, or the formula for determining the amount payable, upon achievement of the various
applicable performance targets. The Performance Criteria established by the Committee may be (but need not be) different for each Performance
Cycle and different Performance Goals may be applicable to Performance-Based Awards to different Participants.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">8.3 <I>Payment of Performance-Based Awards</I>.
Following the completion of a Performance Cycle, the Committee shall meet to review and certify in writing whether, and to what extent,
the Performance Goals for the Performance Cycle have been achieved and, if so, to calculate and certify in writing the amount of the Performance-Based
Awards earned for the Performance Cycle.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">8.4 <I>Maximum Award Payable</I>. The maximum
Performance-Based Award payable to any one Participant under the Plan for a Performance Cycle is 100,000 Shares (subject to adjustment
as provided in Section 5.3 hereof).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 9<BR>
DIVIDEND EQUIVALENT RIGHTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">9.1 <I>Dividend Equivalent-Rights. </I>A Dividend
Equivalent Right may be granted hereunder to any Participant only in tandem with an Award of RSUs or a Performance Based Award (other
than an Award of Restricted Stock or Options). The terms and conditions of Dividend Equivalent Rights shall be specified in the Award
Agreement which shall provide that such Dividend Equivalent Right, except to the extent otherwise provided in the related Award Agreement,
shall (i) not be sold, transferred, gifted, bequeathed, pledged, assigned, or otherwise alienated or hypothecated, voluntarily or involuntarily,
until the end of the applicable Period of Restriction and the satisfaction, in whole or in part, of any applicable Performance Goals within
the applicable Performance Cycle, and (ii) be settled upon settlement or payment of, or lapse of restrictions on, the Award to which it
relates, and such Dividend Equivalent Right shall expire or be forfeited or annulled under the same conditions as such Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 10<BR>
AMENDMENT, TERMINATION, AND DURATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">10.1 <I>Amendment, Suspension, or Termination</I>.
The Board, in its sole discretion, may amend, suspend or terminate the Plan, or any part thereof, at any time and for any reason; <I>provided</I>,
<I>however</I>, that if and to the extent required by law or to maintain the Plan&rsquo;s compliance with the Code, the rules of any national
securities exchange (if applicable), or any other applicable law, any such amendment shall be subject to stockholder approval. The amendment,
suspension or termination of the Plan shall not, without the consent of the Participant, alter or impair any rights or obligations under
any Award theretofore granted to such Participant. No Award may be granted during any period of suspension or after termination of the
Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">10.2 <I>Duration of the Plan</I>. The Plan shall
become effective in accordance with Section 1.1, and subject to Section 10.1, shall remain in effect until the tenth anniversary of the
effective date of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 11<BR>
TAX WITHHOLDING</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">11.1 <I>Withholding Requirements</I>. Prior to
the delivery of any Shares pursuant to an Award (or the exercise thereof), the Company shall have the power and the right to deduct or
withhold from any amounts due to the Participant from the Company, or require a Participant to remit to the Company, an amount sufficient
to satisfy Federal, state and local taxes (including the Participant&rsquo;s FICA obligation) required or appropriate to be withheld with
respect to such Award (or the exercise or vesting thereof).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">11.2 <I>Withholding Arrangements</I>. The Company,
pursuant to such procedures as it may specify from time to time, may permit a Participant to satisfy such tax withholding obligation,
in whole or in part, by (a) electing to have the Company withhold otherwise deliverable Shares, or (b) delivering to the Company, Shares
then owned by the Participant. The amount of the withholding requirement shall be deemed to include any amount that the Company agrees
may be withheld at the time any such election is made, not to exceed the amount determined by using the maximum federal, state and local
marginal income tax rates applicable to the Participant with respect to the Award on the date that the amount of tax to be withheld is
to be determined. The Fair Market Value of the Shares to be withheld or delivered shall be determined as of the date that the taxes are
required to be withheld.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 12<BR>
CHANGE IN CONTROL</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">12.1 <I>Change in Control</I>. For purposes of
the Plan, a Change in Control means any of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(a) the acquisition (other than from
the Company) in one or more transactions by any person (as such term is used in Section 13(d) of the 1934 Act) of the beneficial ownership
(within the meaning of Rule 13d-3 under the 1934 Act) of 25% or more of (i) the then outstanding Shares or (ii) the combined voting power
of the then outstanding securities of the Company entitled to vote generally in the election of directors (the <I>&ldquo;Company Voting
Stock&rdquo;</I>); <I>provided, however,</I> the provision of this Section 12.1(a) is not applicable to acquisitions made individually,
or as a group, by Fredric H. Gould, Matthew J. Gould and Jeffrey A. Gould, and their respective spouses, lineal descendants and Affiliates;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(b) individuals who, as of the date
of the Award, constitute the Board of Directors (the <I>&ldquo;Incumbent Board&rdquo;</I>) cease for any reason to constitute at least
a majority of the Board; <I>provided</I>, <I>however</I>, that any individual becoming a director subsequent to the date of such Award
whose election, or nomination for election by the Company&rsquo;s stockholders, was approved by a vote of at least 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 either an actual or threatened election
contest (as such terms are used in Regulation 14A promulgated under the 1934 Act) or other actual or threatened solicitation of proxies
or consents by or on behalf of a Person other than the Incumbent Board;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(c) the closing of a sale or other conveyance
of all or substantially all of the assets of the Company; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.25in">(d) the effective time of any merger,
share exchange, consolidation, or other business combination involving the Company if immediately after such transaction persons who hold
a majority of the outstanding voting securities entitled to vote generally in the election of directors of the surviving entity (or the
entity owning 100% of such surviving entity) are not persons who, immediately prior to such transaction, held the Company&rsquo;s voting
Shares.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">12.2 <I>Effect of Change of Control</I>. On the
effective date of any Change in Control, unless the applicable Award Agreement provides otherwise: (i) in the case of an Option, each
such outstanding Option shall become exercisable in full in respect of the aggregate number of Shares covered thereby; and (ii) in the
case of Restricted Stock, Restricted Stock Units, Dividend Equivalent Rights and Performance Share Awards, the Period of Restriction applicable
to each such Award shall be deemed to have expired. Notwithstanding the foregoing, unless otherwise provided in the applicable Award Agreement,
the Committee may, in its discretion, determine that any or all outstanding Awards of any or all types granted pursuant to the Plan will
not become exercisable on an accelerated basis nor will the Restriction Period expire in connection with a Change of Control if effective
provision has been made for the taking of such action which, in the opinion of the Committee, is equitable and appropriate to substitute
a new Award for such Award or for the assumption of such Award and to make such new or assumed Award, as nearly as may be practicable,
equivalent to the old Award (before giving effect to any acceleration of the exercisability or the expiration of the Restriction Period),
taking into account, to the extent applicable, the kind and amount of securities, cash, or other assets into or for which the Shares may
be changed, converted, or exchanged in connection with such Change of Control.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECTION 13<BR>
MISCELLANEOUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.1 <I>Deferrals</I>. To the extent consistent
with the requirements of section 409A of the Code, the Committee may provide in an Award Agreement or another document that a Participant
is permitted or required to defer receipt of the delivery of Shares that would otherwise be due to such Participant under an Award, other
than an Option, any such deferral shall be subject to such rules and procedures as shall be determined by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.2 <I>Termination for Cause</I>. If a Participant&rsquo;s
employment or relationship with the Company or a Subsidiary shall be terminated for cause by the Company or such Subsidiary during the
Restriction Period or prior to the exercise of any Option (for these purposes, cause shall have the meaning ascribed thereto in any employment
agreement or Award Agreement to which such Participant is a party or, in the absence thereof, shall include, but not be limited to, insubordination,
dishonesty, incompetence, moral turpitude, the refusal to perform his duties and responsibilities for any reason (other than illness or
incapacity) and other misconduct of any kind, as determined by the Committee), then, (i) all Options (whether or not then vested and exercisable)
shall immediately terminate and (ii) such Participant&rsquo;s rights to all Restricted Stock, RSUs, Dividend Equivalent Rights and Performance
Share Awards shall be forfeited immediately.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.3 <I>No Effect on Employment or Service</I>.
Nothing in the Plan, any Award or any Award Agreement, and no action of the Committee, shall confer or be construed to confer on any Participant
any right to continue in the employ or service of the Company or any Subsidiary or shall interfere with or limit in any way the right
of the Company or any Subsidiary to terminate any Participant&rsquo;s employment or service at any time, with or without cause. Employment
with the Company or any Subsidiary is on an at-will basis only, unless otherwise provided by an applicable employment or service agreement
between the Participant and the Company or any Subsidiary, as the case may be.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.4 <I>Successors</I>. All obligations of the
Company under the Plan, with respect to Awards granted hereunder, shall be binding on any successor to the Company, whether the existence
of such successor is the result of a direct or indirect merger, consolidation or otherwise, or the purchase of all or substantially all
of the business or assets of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.5 <I>No Rights as Stockholder</I>. Except to
the limited extent provided in Sections 7.6 and 7.7, no Participant (nor any beneficiary thereof) shall have any of the rights or privileges
of a stockholder of the Company with respect to any Shares issuable pursuant to an Award (or the exercise or vesting thereof), unless
and until the issuance of such Shares shall have been recorded on the records of the Company or its transfer agents or registrars.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.6 <I>Uncertificated Shares</I>. Notwithstanding
any provision of the Plan to the contrary, the ownership of Shares issued under the Plan may be evidenced in such a manner as the Committee,
in its sole discretion, deems appropriate, including by book-entry or direct registration (including transaction advices) or the issuance
of one or more share certificates, and to the extent that the Plan, applicable law or the Company&rsquo;s organizational documents, require
or contemplate the imposition of a legend or other notation on one or more certificates evidencing Shares or an Award, the Committee shall
have the sole discretion to determine the manner in which such legend or notation is implemented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.7 <I>Fractional Shares</I>. No fractional Shares
shall be issued or delivered pursuant to the Plan or any Award. The Committee shall determine whether cash, or Awards, or other property
shall be issued or paid in lieu of fractional Shares or whether such fractional Shares or any rights thereto shall be forfeited or otherwise
eliminated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.8 <I>Severability</I>. In the event any provision
of the Plan shall be held illegal or invalid for any reason, the illegality or invalidity shall not affect the remaining parts of the
Plan, and the Plan shall be construed and enforced as if the illegal or invalid provision had not been included.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.9 <I>Requirements of Law; Claw-Back Policies</I>.
The grant of Awards and the issuance of Shares under the Plan shall be subject to all applicable laws, rules and regulations, and to such
approvals by any governmental agencies or national securities exchanges as may be required from time to time, and shall be subject to
the applicable provisions of any claw-back policy implemented by the Company, whether implemented prior to or after the grant of such
Award, including without limitation, any claw-back policy adopted to comply with the requirements of applicable law (including the requirements
of a national securities exchange).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.10 <I>Securities Law Compliance</I>. To the
extent any provision of the Plan, Award Agreement or action by the Committee fails to comply with any applicable federal or state securities
law, it shall be deemed null and void, to the extent permitted by law and deemed advisable or appropriate by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.11 <I>Real Estate Investment Trust</I>. No
Award shall be granted or awarded and, with respect to any Award granted under the Plan, such Award shall not vest, be exercisable or
be settled, to the extent that the grant, vesting, exercise or settlement of such Award could cause the Participant or any other person
to be in violation of any restrictions on ownership and transfer of the Company&rsquo;s securities set forth in its articles of incorporation
or other governing instrument or organizational documents, as amended, and in effect from time to time, or if, in the discretion of the
Committee, the grant, vesting, exercise or settlement of such award could otherwise impair the Company&rsquo;s status as a real estate
investment trust under the Code.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.12 <I>Governing Law</I>. The Plan and all Award
Agreements shall be construed in accordance with and governed by the laws of the State of Maryland.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.13 <I>Captions</I>. Captions are provided herein
for convenience of reference only, and shall not serve as a basis for interpretation or construction of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">13.14 <I>Section 280G of the Code.</I> Notwithstanding
any provision of this Plan to the contrary, if any payment or benefit that a Participant would otherwise receive from the Company pursuant
to an Award under the Plan or otherwise (a &ldquo;Payment&rdquo;) would (a) constitute a &ldquo;parachute payment&rdquo; within the meaning
of Section 280G of the Code and (b) but for this paragraph, be subject to the excise tax imposed by Section 4999 of the Code (the &ldquo;Excise
Tax&rdquo;), then such Payment will be equal to the Reduced Amount (as defined below). The &ldquo;Reduced Amount&rdquo; will be either
(1) the largest portion of the Payment that would result in no portion of the Payment (after reduction) being subject to the Excise Tax
or (2) the entire Payment, whichever amount after taking into account all applicable federal, state and local employment taxes, income
taxes, and the Excise Tax (all computed at the highest applicable marginal rate, net of the maximum reduction in federal income taxes
which could be obtained from a deduction of such state and local taxes), results in Participant&rsquo;s receipt, on an after-tax basis,
of the greatest amount of the Payment. If a reduction is to be made, the Payment or Payments to which reduction will apply will based
on the date as of which the Payment is due, starting with the Payment due latest. In no event will the Company be liable to a Participant
for any amounts not paid as a result of the operation of this paragraph (other than for the Company&rsquo;s obligations to pay the Reduced
Amount or the entire Payment, as applicable). The Company makes no representation that any or all of the payments or benefits described
in the Plan will be exempt from the Excise Tax, and the Participant shall be responsible for payment of any Excise Tax (if applicable).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: center; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">8</P>

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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
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<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>6
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>7
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139962097316256">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Jun. 13, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jun. 13,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-09279<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ONE LIBERTY PROPERTIES, INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000712770<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">13-3147497<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">MD<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">60 Cutter Mill Road, Suite 303<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Great Neck<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">11021<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">516<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">466-3100<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">OLP<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSE<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
