EX-99.(A)(1)(H) 9 file9.htm FORMS OF REMINDER EMAILS TO ELIGIBLE EMPLOYEES

Exhibit (a)(1)(h)

FORM OF INITIAL REMINDER E-MAIL TO ELIGIBLE EMPLOYEES

As outlined in an e-mail dated November 20, 2006 and in the documents with respect to which hyperlinks were provided in that e-mail, recently enacted Internal Revenue Code Section 409A imposes certain adverse tax consequences (including income tax at vesting, an additional 20% tax and interest charges) on stock options that were granted at a discount from fair market value (‘‘discount options’’) and which vest after December 31, 2004.

L-3 has determined that certain of your stock options may be affected by Section 409A because they were or may have been granted at a discount from fair market value. L-3 has offered you the opportunity to avoid the adverse tax consequences of Section 409A by amending certain stock options in return for certain cash payments. Note that you must act by December 19, 2006 and accept the offer to avoid the adverse tax consequences of Section 409A. All of the details of L-3’s offer to you are included in the e-mail dated November 20, 2006. For more information on how to participate in the offer you may contact:

Allen Danzig
L-3 Communications Holdings, Inc.
600 Third Avenue, New York, NY 10016
Phone: (212) 805-5456

FORM OF ADDITIONAL REMINDER E-MAIL TO ELIGIBLE EMPLOYEES

As outlined in an e-mail dated November 20, 2006 and in the documents with respect to which hyperlinks were provided in that e-mail, recently enacted Internal Revenue Code Section 409A imposes certain adverse tax consequences (including income tax at vesting, an additional 20% tax and interest charges) on stock options that were granted at a discount from fair market value (‘‘discount options’’) and which vest after December 31, 2004.

L-3 has determined that certain of your stock options may be affected by Section 409A because they were or may have been granted at a discount from fair market value. L-3 has offered you the opportunity to avoid the adverse tax consequences of Section 409A by amending certain stock options in return for certain cash payments. Note that you must act by December 19, 2006 and accept the offer to avoid the adverse tax consequences of Section 409A. All of the details of L-3’s offer to you are included in the e-mail dated November 20, 2006. For more information on how to participate in the offer you may contact:

Allen Danzig
L-3 Communications Holdings, Inc.
600 Third Avenue, New York, NY 10016
Phone: (212) 805-5456