International Business Machines Corp. Watch

from 10-K 77 pages Material contract

from 10-K 1 page IBM Supplemental Executive Retention Plan (Effective as of January 1, 2009, as Amended) Amendment No. 2 Instrument of Amendment

from 10-Q 8 pages Material contract

from 10-Q 25 pages Material contract

from 10-Q 18 pages Material contract

from 8-K 2 pages Schedule 1

from 8-K 2 pages Schedule 1

from 10-K 8 pages Noncompetition Agreement

from 10-K 68 pages ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ IBM Excess 401(k) Plus Plan ​ Amended and Restated Effective January 1, 2023 (Except as Otherwise Provided Herein) ​ ​ ​ ​

from 10-K 2 pages IBM Board of Directors

from 10-K 21 pages Material contract

from 10-K ~5 pages IBM Executive Sign-On Payment Repayment Agreement This Form Must Be Completed in Order to Receive Your Sign-On Payment

from 10-K 19 pages Office of the Senior Vice President 1 New Orchard Road Human Resources Armonk, Ny 10504 ​ December 21, 2020 ​ Mr. Gary Cohn 812 Park Avenue New York, New York 10021 ​ Dear Gary, ​ I Am Delighted to Extend an Offer of Employment to You as IBM Senior Advisor. I Believe This Position Will Afford You the Opportunity to Work With an Exciting Company and Be a Part of Our Transformation in the New Era of Cloud Platform and Cognitive Solutions. ​ the Attachment Outlines the Specifics of Our Offer. I Am Extremely Excited About Your Joining the IBM Team. ​ Please Indicate Your Acceptance of This Offer by Signing and Returning the Letter Along With the Sign on Repayment Agreement and the Noncompetition Agreement to Me via Email. ​ Sincerely, ​ Nickle Lamoreaux Senior Vice President and Chief Human Resources Officer, IBM Human Resources ​ Attachments ​ ​ ​ December 21, 2020 Mr. Gary Cohn, P.2

from 10-K 8 pages Noncompetition Agreement

from 10-K 23 pages Material contract

from 10-Q 7 pages Material contract

from 10-Q 3 pages Material contract

from 10-K 4 pages December 12,2019 James Whitehurst Page 2 ​ This Letter Amends the Offer Letter Between You and IBM Dated October 28, 2018 (The “Offer” Which Is Attached for Your Reference) and Confirms Your Role as Senior Vice President, IBM and Chief Executive Officer, Red Hat, Reporting to Ginni Rometty, Chairman and Chief Executive Officer, IBM. ​ if You Accept This Amendment, the Elements of Your Employment Will Be: ​ IBM Hire Date ​ Your IBM Hire Date Will Be December 13, 2019, and the Terms Set Forth Below Will Become Effective as of That Date. ​ Total Target Cash ​

from 10-K 13 pages Attachment A

from 10-K 8 pages Noncompetition Agreement