Comcast 2012 Annual Report Download - page 253

(b) Catch-Up Contributions . Eligible Employees who have attained Age 50 before the close of any Plan Year and who have
previously contributed at least 4.5% of their Compensation as Pre-
Tax Contributions or Roth Contributions during such Plan Year shall be eligible
to make Catch-Up Contributions during that Plan Year. Catch-Up Contributions shall be expressed as a percentage of Compensation between one
percent (1%) and thirty percent (30%) (rounded to the nearer one-half percentage ( / %)) and may be designated as either Pre-Tax Catch-Up
Contributions or Roth Catch-Up Contributions. Catch-Up Contributions shall not be taken into account for purposes of the provisions of the Plan
implementing the required limitations of sections 402(g) and 415 of the Code. The Plan shall not be treated as failing to satisfy the provisions of
the Plan implementing the requirements of section 401(k)(3), 401(k)(11), 401(m)(12), 410(b) or 416 of the Code, as applicable, by reason of the
making of such Catch-Up contributions. Catch-Up Contributions shall not be matched pursuant to Section 3.2 of this Exhibit B .
(c) Roth Contributions
. An Eligible Employee may elect, on a form prescribed by the Committee, to contribute, in lieu of all or
a portion of the Pre-Tax Contributions and/or Pre-Tax Catch-Up Contributions the Participant is otherwise eligible to make under the Plan, Roth
Contributions and/or Roth Catch-Up Contributions to the Plan. Such Roth Contributions and Roth Catch-Up Contributions shall be allocated to
the Eligible Employee’s Roth Contribution Account or Roth Catch-Up Contribution Account, as applicable. Roth Contributions and Roth Catch-
Up Contributions shall be: (i) irrevocably designated as such by the Eligible Employee at the time of the election described in Sections 3.1(a) or
(b) that is being made in lieu of all or a portion of the Pre-Tax Contribution and/or Pre-Tax Catch-Up Contributions the Eligible Employee is
otherwise eligible to make under the Plan; and (ii) treated by the Participating Company as includible in the Eligible Employee’s income at the
time the Participant would have received that amount in cash if the Eligible Employee had not made an election described in Sections 3.1(a) or
(b). Unless specifically stated otherwise, Roth Contributions shall be treated as Pre-Tax Contributions for all purposes of the Plan (including,
without limitation, Matching Contributions under Section 3.2) and Roth Catch-Up Contributions shall be treated as Pre-Tax Catch-Up
Contributions for all purposes of the Plan.
3.2. Matching Contributions . Subject to Sections 3.2(b) below and 3.9 of the Plan, the Participating Company shall contribute to the
Fund for each Payroll Period:
(a) with respect to each Active Participant, an amount equal to one hundred percent (100%) of such Participant’s Pre-Tax
Contributions for such Payroll Period not in excess of four and one-half percent (4 / %) of his Compensation for such Payroll Period.
(b) True-Up Contribution . Notwithstanding Section 3.2(a), if the sum of the Matching Contributions made for an Active
Participant on a Payroll Period basis for any Plan Year fails to provide the maximum amount of Matching Contributions to which such Active
Participant would be entitled except for the Matching Contributions being made on a Payroll Period basis for such Plan Year or because of Catch-
Up Contributions being re-designated as Pre-Tax Contributions, a Participating Company shall make an additional Matching Contribution
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