Performance Factors for Executive Officers for Performance Share Units

Exhibit 10.8B

Performance Factors for Executive Officers for Performance Share Units

•                   Cumulative earnings per share: 60%

•                   Average return on invested capital: 15%

•                   Accomplishment of leadership initiatives, including (but not limited to) strategic direction, company growth, talent development, enterprise management and portfolio management: 25%

Additional payout based on return on invested capital (ROIC):  Up to 30%

Under the Performance Share Unit Plan for Textron Employees, participants are awarded a number of performance share units that are payable in cash at the end of the respective three-year performance cycle.  The payout is determined by multiplying the number of performance share units earned by the then current market value of Textron common stock at the end of the performance period. The number of performance share units earned by Executive Officers at the end of the three-year performance cycle