Excess Aggregate Contributions shall mean, with respect to any plan year, the excess of: # The aggregate contribution percentage amounts taken into account in computing the numerator of the contribution percentage actually made on behalf of highly compensated employees for such plan year, over # The maximum contribution percentage amounts permitted by the ACP test (determined by hypothetically reducing contributions made on behalf of highly compensated employees in order of their contribution percentages beginning with the highest of such percentages).

Limited Partner Percentage. In respect of any Limited Partner the percentage obtained by converting to a percentage the fraction having the Initial Capital Contribution of such Limited Partner as its numerator and having the Limited Partners’ Capital as its denominator.

“Offshore Base Rate” means, for such Rate Period:

An eligible Employee for purposes of computing the Contribution Percentage is defined in Treasury Regulation Section 1.401(m)-5. The Contribution Percentage will be zero for an eligible Employee who received no allocation of Aggregate Contributions.

Employer Contributions made on behalf of Non-Key Employees that are taken into account to satisfy the Minimum Contribution Percentage shall not be treated as Employer Matching Contributions for purposes of determining the Actual Contribution Percentage

Employer Matching Contribution Account – The vesting percentage applicable to the participant's employer matching contribution account shall be determined as follows:

Provided this limit is applied uniformly in determining the Average Deferral Percentage limitation for the Plan Year, the Company may limit [Section 414(s)] Compensation to the amount of such compensation paid to the Eligible Employee during the portion of the Plan Year that such Member was an Eligible Employee; and

in Section 4.2(f) (including a zero Pre-Tax Contribution percentage), then at any time thereafter the Employee may affirmatively elect, according to rules the Committee prescribes, a Pre-Tax Contribution percentage that is different from those specified in Section 4.2(f) (including a zero Pre-Tax Contribution percentage). The Employee’s election will become effective as soon as administratively feasible after the Employee properly files his application according to rules the Committee prescribes.

Contribution Percentage Amounts shall mean the sum of the employee nondeductible contributions, employer matching contributions and elective deferrals (to the extent not taken into account for purposes of the ADP test) made under the plan on behalf of the participant for the plan year. Such contribution percentage amounts shall not include matching contributions that are forfeited either to correct excess aggregate contributions or because the contributions to which they relate are excess deferrals, excess contributions, or excess aggregate contributions. Qualified nonelective contributions may be included in the contribution percentage amounts. Elective deferrals may also be used in calculating the contribution percentage amounts so long as the ADP test is met before the elective deferrals are used in the ACP test and the ADP test continues to be met following the exclusion of those elective deferrals that are used to meet the ACP test. The contribution percentage amounts shall be calculated to the nearest hundredth of a percentage point.

the Designated Percentage of Final Average Earnings as shown in (3)(c) below, minus