There shall be no pre-determined de minimis amount under the Plan; however, the Employer may distribute a Participant's vested balance at any time if the balance does not exceed the limit in [Section 402(g)(1)(B)] of the Code and results in the termination of the Participant's entire interest in the Plan.

De Minimis Amounts. A payment may be accelerated if # the amount of the payment is not greater than the applicable dollar amount under Code Section 402(g)(1)(B), and (ii) at the time the payment is made the amount constitutes the Participant’s entire interest under the Plan and all other plans that are aggregated with the Plan under Treas. Reg. § 1.409A-1(c)(2).

De Minimis Amounts. A payment will be accelerated if # the amount of the payment is not greater than the applicable dollar amount under Code Section 402(g)(1)(B), (ii) at the time the payment is made the amount constitutes the Participant’s entire interest under the Plan and all other plans that are aggregated with the Plan under Treas. Reg. § 1.409A-1(c)(2).

De Minimis Payments. Notwithstanding the foregoing, if at the time of the Participant’s Termination of Employment, the Participant’s vested Account Balance, and the Participant’s entire interest under all other arrangements required to be aggregated with this Plan pursuant to Treasury Regulation [[section 1.409A-1(c)(2)])]])], is less than the applicable dollar amount under Code Section 402(g)(1)(B) (​ for 2021), then the Participant’s Account Balance shall be paid in a lump sum on the Payment Date of the seventh month after such Termination of Employment (or, if earlier, the date of death).

“De Minimis Losses” has the meaning specified in [Section 9.2(b)(ii)].

Investments for the establishment of Wholly Owned Subsidiaries that are initially capitalized in a de minimis amount; and

purchase or otherwise acquire more than a de minimis number of shares of its Common Stock or Common Stock Equivalents;

Immaterial Subsidiaries. No Immaterial Subsidiary # owns any assets (other than assets of a de minimis nature), # has any liabilities (other than liabilities of a de minimis nature), or # engages in any business activity, in each case, other than maintenance of its existence (or its liquidation or dissolution, to the extent permitted herein), performance of its obligations hereunder and under the other Loan Documents, and activities incidental to any of the foregoing.

The violations of the procedure are de minimis and do not cause, and are not likely to cause, prejudice or harm to the Claimant, and

the assets being acquired (other than a de minimis amount of assets in relation to the assets being acquired) are located within one of the United States, the District of Columbia, or Puerto Rico or the Person whose Equity Interests are being acquired is organized one of the United States,