Comcast 2013 Annual Report Download - page 262

Early Entry Eligible Employee’s Pre-Tax Contributions and elective deferrals under any other qualified retirement plan maintained by the
Participating Company or any Affiliated Company (less any amounts previously distributed under Section 3.1 for the year) in order, beginning
with the Highly Compensated Early Entry Eligible Employee(s) with the highest Actual Deferral Percentage.
(c) Not later than the end of the Plan Year following the close of the Plan Year for which the Pre-Tax
Contributions were made, the excess Pre-Tax Contributions shall be paid to the Highly Compensated Early Entry Eligible Employees
(determined on the basis of the Highly Compensated Early Entry Eligible Employees with the largest dollar amount of Pre-Tax Contributions),
with earnings attributable thereto (as determined in accordance with applicable Treasury Regulations); provided, however, that for any
Participant who is also a participant in any other qualified retirement plan maintained by the Participating Company or any Affiliated Company
under which the Participant makes elective deferrals for such year, the Committee shall coordinate corrective actions under this Plan and such
other plan for the year.
3.10.2. (a) The Average Contribution Percentage for the Highly Compensated Early Entry Eligible Employees shall be
reduced to the extent necessary to satisfy at least one of the tests in Section 3.9.2.
(b) The reduction shall be accomplished by reducing the maximum Contribution Percentage for any Highly
Compensated Early Entry Eligible Employee to an adjusted maximum Contribution Percentage, which shall be the highest Contribution
Percentage that would cause one of the tests in Section 3.9.2 to be satisfied, if each Highly Compensated Early Entry Eligible Employee with a
higher Contribution Percentage had instead the adjusted maximum Contribution Percentage, reducing, in the following order of priority, the
Highly Compensated Early Entry Eligible Employees’ Matching Contributions and employee contributions and employer matching
contributions under any other qualified retirement plan maintained by the Participating Company or an Affiliated Company, in order beginning
with the Highly Compensated Early Entry Eligible Employee(s) with the highest Contribution Percentage.
(c) Not later than the end of the Plan Year following the close of the Plan Year for which such
contributions were made, the excess Matching Contributions, with earnings attributable thereto (as determined in accordance with applicable
Treasury Regulations) shall be treated as a forfeiture of the Highly Compensated Early Entry Eligible Employee’s Matching Contributions for
the Plan Year to the extent such contributions are forfeitable (which forfeiture shall be used to reduce future Matching Contributions), or paid to
the Highly Compensated Early Entry Eligible Employee to the extent such contributions are nonforfeitable; provided that any such forfeiture or
payment shall be determined on the basis of the Highly Compensated Early Entry Eligible Employee(s) with the largest dollar amount of
Matching Contributions; provided further, that, for any Participant who is also a participant in any other qualified retirement plan maintained by
the Participating Company or any Affiliated Company under which the Participant makes employee contributions or is credited with employer
matching contributions for the year, the Committee shall coordinate corrective actions under this Plan and such other plan for the year.
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