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   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;8. EMPLOYEE BENEFIT PLANS&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;A majority of WESCO&amp;#8217;s employees are covered by defined contribution retirement savings plans
   for their services rendered subsequent to WESCO&amp;#8217;s formation. WESCO also offers a deferred
   compensation plan for select individuals. For U.S. participants, WESCO will make contributions in
   an amount equal to 50% of the participant&amp;#8217;s total monthly contributions up to a maximum of 6% of
   eligible compensation. For Canadian participants, WESCO will make contributions in an amount
   ranging from 1% to 7% of the participant&amp;#8217;s eligible compensation based on years of continuous
   service. In addition, employer contributions may be made at the discretion of the Board of
   Directors. For the nine months ended September&amp;#160;30, 2010 and 2009, WESCO incurred charges of $17.9
   million and $7.4&amp;#160;million, respectively, for all such plans. Effective January&amp;#160;1, 2010, WESCO
   reinstated all discretionary contributions that had been suspended since August&amp;#160;1, 2009 with the
   exception of a certain group of employees comprised of corporate officers and others.
   Reinstatement for these employees will be contingent upon WESCO reaching certain financial
   objectives. Contributions are made in cash to all employee retirement savings plan accounts,
   except for the deferred compensation plan. Employees then have the option to transfer balances
   allocated to their accounts into any of the available investment options, including WESCO common
   stock.
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