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Supplemental Executive Retirement Plan (\"SERP\") in an amount approved on the transaction date by the Issuer's Compensation Committee, which amount is determined by dividing an amount equal to (a) certain matching contributions in excess of the limits of the Issuer's Thrift Plan (\"Thrift Plan\") plus (b) theoretical earnings, by (c) the closing price of the Issuer's common stock on the last business day of the relevant year ($67.78 in 2007).  The value of the SMCA is payable in cash following the reporting person's termination of employment with the Issuer and its subsidiaries."},{"field":"price","element":"transactionPricePerShare","label":"F3","text":"Annual credit of phantom shares to an unfunded Supplemental Matching Contribution Account (\"SMCA\") for the reporting person pursuant to the FPL Group, Inc. 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