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   &lt;div style="font-family: 'Times New Roman',Times,serif"&gt;
   &lt;div align="left" style="font-size: 10pt; margin-top: 12pt"&gt;&lt;b&gt;5. EMPLOYEE BENEFIT PLANS&lt;/b&gt;
   &lt;/div&gt;
   &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 three months ended March&amp;#160;31, 2011 and 2010, WESCO incurred charges of $7.8
   million and $6.3&amp;#160;million, respectively, for all such plans. 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.
   &lt;/div&gt;
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