FORM OF DEFERRAL ELECTIONS FOR [GRANT YEAR] PERFORMANCE-BASED RESTRICTED SHARE UNIT WITH TIME VESTING AWARD

                                                                    Exhibit 10.5

FORM OF DEFERRAL ELECTIONS FOR [GRANT YEAR]

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PERFORMANCE-BASED RESTRICTED SHARE UNIT WITH TIME VESTING AWARD

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IN-SERVICE DISTRIBUTION:

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I elect to defer receipt of the portion of my [Grant Year] grant of restricted

share units that vests on the later of (i) the date on which the Compensation

Committee certifies that the performance goal established for the [Grant Year]

performance period has been achieved, and (ii) the first anniversary of the date

of grant until __________________, which is a specific date between the date of

vesting and ten (10) years after such date.

I elect to defer receipt of the portion of my [Grant Year] grant of restricted

share units that vests on the second anniversary of the date of grant until

____________, which is a specific date between the date of vesting and ten (10)

years after such date.

I elect to defer receipt of the portion of my [Grant Year] grant of restricted

share units that vests on the third anniversary of the date of grant until

____________, which is a specific date between the date of vesting and ten (10)

years after such date.

I elect to defer receipt of the portion of my [Grant Year] grant of restricted

share units that vests on the fourth anniversary of the date of grant until

____________, which is a specific date between