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EXHIBIT 10(a)

DESCRIPTION OF KATE SPADE & COMPANY
2015 EMPLOYEE INCENTIVE PLAN (CASH)

For the 2015 fiscal year, Kate Spade & Company maintained a bonus plan for full time salaried employees under which bonuses were earned based upon either Adjusted operating income of the segment or total Company, as measured against pre-established targets, and, as applicable, departmental performance considerations and the achievement of individual goals, subject to certain terms and conditions. In addition, for the 2015 fiscal year, Kate Spade & Company maintained a bonus plan for certain executives under which bonuses were earned based on total Company Adjusted operating income, also as measured against pre-established targets, and, as applicable, departmental performance considerations and the achievement of individual goals, subject to certain terms and conditions. A similar bonus plan is anticipated for 2016, with financial targets measured based on similar metrics.

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EXHIBIT 10(a)