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   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;21. Subsequent Events&lt;/b&gt;
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   &lt;div align="left" style="font-size: 10pt; margin-top: 6pt"&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;On June&amp;#160;25, 2010, a 10-year contract was ratified between workers represented by the
   International Association of Machinists and Aerospace Workers (IAM)&amp;#160;in Wichita, Kansas and Spirit.
   The contract includes an early retirement incentive for IAM workers 55 and above who voluntarily
   elect an early retirement date on or before September&amp;#160;1, 2010. As a result, the Company expects to
   accrue incentive payments in the third quarter of 2010. As of the date of this filing, the Company
   could not reasonably estimate the anticipated number of acceptances for this contract offer.
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 -Publisher FASB
 -Name Statement of Financial Accounting Standard (FAS)
 -Number 5
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