IKON OFFICE SOLUTIONS INC
S-8, EX-99.4, 2000-12-01
COMPUTERS & PERIPHERAL EQUIPMENT & SOFTWARE
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                                                                    EXHIBIT 99.4

                               AMENDMENT NO. 13

                                    TO THE

                          IKON OFFICE SOLUTIONS, INC.

                            RETIREMENT SAVINGS PLAN

          WHEREAS, IKON Office Solutions, Inc. ("IKON") sponsors and maintains
the IKON Office Solutions, Inc. Retirement Savings Plan (the "Plan") for the
benefit of certain of its employees; and

          WHEREAS, IKON now wishes to amend the Plan to add certain provisions
relating to Unisource Stock held within the Unisource Stock Fund;

          NOW, THEREFORE, the Plan is hereby amended as follows:

          1. Effective January 1, 1999, Section 11.12 is amended and restated as
follows:

          "11.12 Tender Offer.
                 ------------

                 (a) For purposes of this Section, each Participant is hereby
          designated a "named fiduciary" within the meaning of section 403(a)(1)
          of ERISA with respect to shares of IKON Stock and Unisource Stock held
          by the Trustee for that Participant.

                 (b) IKON Stock. (1) In the event that IKON Stock is the object
                     ----------
          of a tender offer pursuant to Regulation 14D of the Securities
          Exchange Act of 1934 (or any substantially similar federal or state
          statute or regulation), the Trustee shall not tender any shares of
          IKON Stock held by it unless it is instructed to tender the shares by
          the Participant for whom the shares are held.

                     (2) The purchase by the tender offeror of any shares
          tendered by the Trustee shall be deemed to result in the withdrawal of
          the shares so purchased from the Participant's Account. However, no
          purchase of tendered IKON Stock shall be deemed to be a withdrawal
          from any Account prior to the time that a withdrawal from that Account
          may be made pursuant to the other terms of this Plan.

                 (c) Unisource Stock. (1) In the event that Unisource Stock is
                     ---------------
          the object of a tender offer pursuant to Regulation 14D of the
          Securities Exchange Act of 1934 (or any substantially similar federal
          or state statute or regulation), the Trustee shall not tender any
          shares of Unisource stock
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          held by it unless it is instructed to tender the shares by the
          Participant for whom the shares are held.


                     (2) The proceeds resulting from a purchase by the tender
          offeror of any shares held by the Trustee for a Participant shall be
          invested in the Participant's Account in accordance with procedures
          established by the IKON Committee."

          2. Effective July 12, 1999, Section 11.13 is amended and restated as
follows:

          "11.13 Pre-Retirement Reinvestment Option.
                 ----------------------------------

                 (a) Each Participant who has attained age 55 has the right to
          direct that all or a portion of the IKON Stock Fund and, until July
          12, 1999, the Unisource Stock Fund, that is attributable to Matching
          Contributions held in his Employer Sub-Account C be reinvested in the
          Investment Funds selected by the Participant. However, no Participant
          may select the Unisource Stock Fund as an investment option.

                 (b) A Participant exercising his right under this Section shall
          convey the proper investment instructions to the Recordkeeper by
          telephone.

                 (c) Separate records shall be maintained to reflect the portion
          of each Participant's Employer Sub-Account C which has been reinvested
          pursuant to this Section.

                 (d) The value of IKON Stock and Unisource Stock in a
          Participant's Account shall be determined on the basis of Fair Market
          Value.

                 (e) All elections and investment transfers under this Section
          shall be subject to any rules that may be prescribed by the
          Administrator."

          2. Effective July 12, 1999, Section 11.16 is amended and restated as
follows:

          "11.16 Transfer Out of the Unisource Stock Fund.
                 ----------------------------------------

                 (a) A Participant may at any time transfer all or a portion of
          his interest in the Unisource Stock Fund out of the Unisource Stock
          Fund. Once an amount has been transferred out of the Unisource Stock
          Fund, it may not be transferred back into the Unisource Stock Fund.

                 (b) Subject to Subsection (c), an amount invested in the
          Unisource Stock Fund may be transferred to any other Investment Fund
          the Participant selects (including the IKON Stock Fund).

                 (c) Notwithstanding Subsection (b), until July 12, 1999, the
          portion of a Participant's Employer SubAccount C that is invested in
          the
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          Unisource Stock Fund may be transferred only to the IKON Stock Fund,
          and not to any other Investment Fund, if the Participant is not yet
          age 55 at the time of the transfer."

          IN WITNESS WHEREOF, IKON has authorized its duly appointed officers to
execute this Amendment No.13 this ______ day of ________, 1999.


                                            IKON OFFICE SOLUTIONS, INC.



                                            By:_________________________________



Attest:____________________________


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