Comcast 2012 Annual Report Download - page 234

ARTICLE XIII
TOP-HEAVY PROVISIONS
Section 13.1. General . The following provisions shall apply automatically to the Plan and shall supersede any contrary provisions for each
Plan Year in which the Plan is a Top-Heavy Plan (as defined below). It is intended that this Article shall be construed in accordance with the
provisions of section 416 of the Code.
Section 13.2. Definitions . The following definitions shall supplement those set forth in Article I of the Plan:
13.2.1. “ Aggregation Group ” means this plan and each other qualified retirement plan (including a frozen plan or a plan
which has been terminated during the 60-month period ending on the Determination Date) of a Participating Company or an Affiliated Company:
(a) in which a Key Employee is a participant; or
(b) which enables any plan in which a Key Employee participates to meet the requirements of sections 401(a)(4) or 410
of the Code; or
(c) without the inclusion of which, the plans in the Aggregation Group would be Top-Heavy Plans, but, with the
inclusion of which, the plans in the Aggregation Group are not Top-Heavy Plans and, taken together, meet the requirements of sections 401(a)(4)
and 410 of the Code.
13.2.2. “ Determination Date ” means, for any Plan Year, the last day of the preceding Plan Year.
13.2.3. “ Key Employee ” means any Employee or former Employee (including any deceased Employee) who at any time
during the Plan Year that includes the Determination Date was an officer of a Participating Company having Compensation for a Plan Year
greater than $165,000 (as adjusted under section 415(i)(1) of the Code), a 5% owner of a Participating Company, or a 1% owner of a Participating
Company having Compensation in excess of $150,000. For this purpose, Compensation means compensation within the meaning of section 415(c)
(3) of the Code. The determination of who is a key employee will be made in accordance with section 416(i)(1) of the Code and the applicable
regulations and other guidance of general applicability issued thereunder.
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