X0202 4 2005-12-31 1 0000813828 VIACOM INC VIA, VIAB 0001200607 FRICKLAS MICHAEL D 1515 BROADWAY NEW YORK NY 10036 0 1 0 0 EVP, General Counsel & Sec'y Class A common stock 2005-12-31 4 D 0 46 D 0.0000 I By 401(k) Class B common stock 2005-12-31 4 D 0 1459 D 0.0000 I By 401(k) Class A Phantom Common Stock Units 2005-12-31 4 D 0 27.0164 D Class A common stock 27.0164 0.0000 D Class B Phantom Common Stock Units 2005-12-31 4 D 0 5309 D Class B common stock 5309.0000 0.0000 D Employee Stock Option (right to buy) 17.5000 2005-12-31 4 D 0 50000 D 2006-08-01 Class B common stock 50000.0000 0.0000 D Employee Stock Option (right to buy) 15.2500 2005-12-31 4 D 0 100000 D 2007-08-01 Class B common stock 100000.0000 0.0000 D Employee Stock Option (right to buy) 41.9375 2005-12-31 4 D 0 110000 D 2009-08-01 Class B common stock 110000.0000 0.0000 D Employee Stock Option (right to buy) 54.0625 2005-12-31 4 D 0 100000 D 2010-05-25 Class B common stock 100000.0000 0.0000 D Employee Stock Option (right to buy) 55.2000 2005-12-31 4 D 0 75000 D 2011-01-31 Class B common stock 75000.0000 0.0000 D Employee Stock Option (right to buy) 39.5000 2005-12-31 4 D 0 85000 D 2012-01-30 Class B common stock 85000.0000 0.0000 D Employee Stock Option (right to buy) 37.3800 2005-12-31 4 D 0 133249 D 2013-01-26 Class B common stock 133249.0000 0.0000 D Employee Stock Option (right to buy) 39.3300 2005-12-31 4 D 0 125000 D 2013-01-29 Class B common stock 125000.0000 0.0000 D Employee Stock Option (right to buy) 40.3900 2005-12-31 4 D 0 125000 D 2014-01-28 Class B common stock 125000.0000 0.0000 D Disposed of pursuant to a merger between Viacom Inc. and Viacom Merger Sub Inc. (the Merger), in exchange for 0.5 shares of CBS Corporation Class A common stock and 0.5 shares of New Viacom Corp. (New Viacom) Class A common stock for each share of Viacom Class A common stock, with cash in lieu of any fractional shares of CBS Corporation Class A common stock and New Viacom Class A common stock. On January 3, 2006, the first business day following the effective time of the Merger, the opening price of CBS Corporation Class A common stock on the New York Stock Exchange was $25.60 per share and the opening price of New Viacom Class A common stock on the New York Stock Exchange was $40.00 per share. Viacom Inc. changed its name to CBS Corporation upon completion of the Merger. Disposed of pursuant to a merger between Viacom Inc. and Viacom Merger Sub Inc. (the Merger), in exchange for 0.5 shares of CBS Corporation Class B common stock and 0.5 shares of New Viacom Corp. (New Viacom) Class B common stock for each share of Viacom Class B common stock, with cash in lieu of any fractional shares of CBS Corporation Class B common stock and New Viacom Class B common stock. On January 3, 2006, the first business day following the effective time of the Merger, the opening price of CBS Corporation Class B common stock on the New York Stock Exchange was $25.60 per share and the opening price of New Viacom Class B common stock on the New York Stock Exchange was $41.12 per share. Viacom Inc. changed its name to CBS Corporation upon completion of the Merger. Phantom common stock units are payable in cash following the Reporting Person's retirement or other termination of service pursuant to the Viacom Excess 401(k) Plan for Designated Senior Executives. Each Viacom Class A Phantom common stock unit was the economic equivalent of one share of Viacom Class A common stock and each Viacom Class B Phantom common stock unit was the economic equivalent of one share of Viacom Class B common stock. In the Merger, each Viacom Class A Phantom Common Stock Unit was deemed to be exchanged for 0.5 CBS Corporation Phantom Class A Common Stock Units and 0.5 New Viacom Class A Phantom Common Stock Units. In the Merger, each Viacom Class B Phantom Common Stock Unit was deemed to be exchanged for 0.5 CBS Corporation Phantom Class B Common Stock Units and 0.5 New Viacom Class B Phantom Common Stock Units. Right to buy under Issuer's long term incentive plan. Current. In the Merger, each grant of stock options to buy Viacom Class B common stock was converted into a number of stock options to buy New Viacom Class B common stock determined by multiplying the number of outstanding stock options included in the grant before the Merger by 0.792802. The per share exercise price of the converted stock options was determined by dividing the pre-Merger exercise price by 0.792802. This option vests in four equal annual installments beginning on January 26, 2006. /s/ Fricklas, Michael D. 2006-01-04