Eligibility for Supplemental Matching Contribution. A Supplemental Matching Contribution shall be credited to the Supplemental Matching Account of each Officer who # during all or a portion of a Plan Year, was eligible to participate in the 401(k) Plan, and # either # is employed by a Participating Company on the date the Supplemental Matching Contribution for such Plan Year is generally allocated to the Supplemental Matching Accounts of the Participants in the Plan, or # whose termination of employment was due to Disability or death, or # who terminated employment (for a reason other than Disability or death) while eligible for a Normal or Early Retirement Benefit pursuant to terms of the Company’s qualified pension plan.
Eligibility for matching contribution
For Plan Years prior to the 2014 Plan Year, eligibility for, and the amount of any Matching Contribution under this Plan, shall be determined by the Qualified Matching Contribution
Supplemental Matching Contribution Account. The "supplemental matching contribution account" shall be an account that is credited annually with # supplemental matching contributions described in Paragraph 1(c)(1) of this [Annex A], and # theoretical earnings described in Paragraph 1(c)(2) of this [Annex A].
For each Plan Year, the Plan shall comply with Code Section 401(m)(2). Specifically, if the actual contribution percentage or ACP (as defined in [Section 3.7(c)]) for Participants who are HCEs is more than the amount permitted under the special limitations set forth under [Section 3.7(b)], the matching contributions credited to the Matching Contribution Accounts of those Participants who are HCEs shall be reduced (in the order of the HCEs with the highest dollar amount of matching contributions) to the extent necessary to meet
Employer Matching Contribution Credits. For purposes of Employer Matching Contribution Credits under Section 5.1, participation shall be limited to an Employee who:
Determination of Supplemental Matching Contribution. The Supplemental Matching Contribution for a Participant for any Plan Year shall equal # the lesser of # 4% of the Participant’s “Compensation” (as defined in the 401(k) Plan) payable during the year (ignoring deferrals under the 401(k) Plan, this Plan, and Code Section 125) and # the total amount of Base Salary and Cash Bonus that the Participant deferred or contributed during the Plan Year (under the 401(k) Plan and this Plan), minus # the actual Company Matching Contribution that the Participant received under the 401(k) Plan for such Plan Year, as determined while applying the restrictions imposed by the Code. The first Supplemental Matching Contribution under the Plan shall be allocated in 2006 with respect to the 2005 Plan Year.
A Participant shall receive an allocation of other Employer contributions determined in accordance with [Section 5.01(b)(i)] for the Plan Year if he satisfies the following requirements [complete the one that is applicable]:
A credit equal to the dollar amount of a Nonqualified Matching Contribution shall be made to the Account of the Participant with respect to whom the Nonqualified Matching Contribution is made, as of the date a corresponding Matching Contribution would have been allocated to the Company Matching Account of the Participant had the Nonqualified Matching Contribution been a Matching Contribution of a like kind (i.e.,, Matching Fixed Contribution, Matching Discretionary Contribution, or Rule of 45 Matching Contribution) under the Qualified Plan.
“Restoration Matching Contribution. Company Contributions may take the form of restoration matching contributions (“Restoration Matching Contribution”), at the same matching contribution rate provided under the 401(k) Plan, less matching contributions provided under the 401(k) Plan for the same Plan Year; provided that any such matching contributions will be credited to a Participant’s Account with respect to a Plan Year only if the Participant has elected to defer, and has deferred, the maximum permissible deferral under the 401(k) Plan in accordance with Section 402(g) of the Code and applicable nondiscrimination requirements under the Code. Unless the Participant is an officer, a Participant is eligible to receive a Restoration Matching Contribution for a Plan Year only if the Participant is eligible to receive matching contributions under the 401(k) Plan as of January 1 of that Plan Year. Any Restoration Matching Contributions shall be credited to a Participant’s Primary Separation Account. The Committee shall determine, in its sole discretion, the timing of Restoration Matching Contributions, as well as any other rules or requirements applicable to such contributions, including eligibility requirements.”
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