Comcast 2012 Annual Report Download - page 178

“ Administrator ” means the plan administrator within the meaning of ERISA. The Committee shall be the Administrator.
“ Affiliated Company ” means, with respect to any Participating Company:
(a) In General.
(1) any corporation that is a member of a controlled group of corporations, as determined under section 414(b) of
the Code, which includes such Participating Company;
(2) any trade or business (whether or not incorporated) that is under common control with such Participating
Company, as determined under section 414(c) of the Code;
(3) any member of an affiliated service group, as determined under section 414(m) of the Code, of which such
Participating Company is a member; and
(4) any other organization or entity which is required to be aggregated with the Participating Company under
section 414(o) of the Code and regulations issued thereunder.
(b) “ 50% Affiliated Company .” “50% Affiliated Company” means an Affiliated Company described in subsection (a)
(1) or subsection (a)(2) of this definition, but determined with “more than 50%” substituted for the phrase “at least 80%” in section 1563(a) of the
Code, when applying sections 414(b) and (c) of the Code.
(c) Special Rules . (i) An entity is an Affiliated Company only during those periods in which it is included in a category
described in subsection (a) or (b) of this definition. (ii) For purposes of crediting service for eligibility to participate and vesting, an entity at least
25% owned by the Company or a Participating Company shall be deemed an Affiliated Company; provided that, for purposes of eligibility to
participate, crediting of such service is contingent upon an Employee notifying the Company of such prior service and verification of such prior
service.
“ After-Tax Contributions ” means After-Tax Matched Contributions and After-Tax Unmatched Contributions.
“ After-Tax Matched Contributions ” means an amount that a Participant who is a Covered Union Employee (Broadband) elects to
have deducted from his or her Compensation, in accordance with Article IV, after income taxes have been withheld on such amounts (other than
Roth Contributions).
“ After-Tax Rollover Contributions ” means a contribution to the Plan made in accordance with the rules of section 402 of the Code
and pursuant to Section 7.1 of amounts which will not constitute taxable income to the Participant when distributed or withdrawn (other than Roth
Rollover Contributions).
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