Comcast 2013 Annual Report Download - page 263

3.10.3. If the Plan and any other plan maintained by a Participating Company or an Affiliated Company are treated as a
single plan pursuant to Section 3.9.3, the Committee shall coordinate corrective actions under the Plan and such other plan for the year.
3.10.4. The Company in its sole discretion may authorize an additional Company contribution for a Plan Year on behalf
of the Non-Highly Compensated Early Entry Eligible Employees in an amount which the Company determines is necessary to meet one of the
two actual deferral percentage tests or one of the two actual contribution percentage tests for such Plan Year. Such additional contributions shall
be allocated in an equitable manner among the Non-Highly Compensated Early Entry Eligible Employees and the amount allocated to each such
Employee shall be treated for all purposes under the Plan as an additional Pre-Tax Contribution by the Company for such Plan Year. Any such
contributions shall be allocated to the Qualified Non-Elective Contribution Account.
Section 3.11. Maximum Allocation .
3.11.1. Notwithstanding anything in this Plan to the contrary, in no event shall amounts allocated to a Participant’s
Account under the Plan exceed the limitations set forth in section 415 of the Code, which are hereby incorporated into the Plan.
3.11.2. If the amounts otherwise allocable to a Participant’s Account under the Plan exceed the limitations set forth in
section 415(c) of the Code, then the Plan shall correct such excess in accordance with the Employee Plans Compliance Resolution System
(EPCRS) as set forth in Revenue Procedure 2008-50 or any superseding guidance, including, but not limited to, the preamble of the final
regulations governing section 415 of the Code.
3.11.3. Effective for Plan Years beginning after July 1, 2007, payments made by the later of 2
1
⁄
2
months after
severance from employment or the end of the Limitation Year that includes the date of severance from employment are included in
Compensation for the Limitation Year if, absent a severance from employment, such payments (i) would have been paid to the Participant and
(ii) would have been considered Compensation while the Participant continued in employment with the Participating Company.
3.11.4. For avoidance of doubt, the limitation described in this Section 3.11 shall be applied on aggregate basis to
Eligible Employees who have transferred employment between the NBCUniversal and its subsidiaries and the Company and its subsidiaries
during applicable Limitation Year.
Section 3.12. Safe Harbor Status . Other than with respect to the Plan as it applies to Early Entry Eligible Employees and Covered Union
Employees (Broadband), the Plan intends to satisfy section 401(k)(3)(a)(ii) of the Code by satisfying the matching contribution requirement of
section 401(k)(12)(B) of the Code and the notice requirement of section 401(k)(12)(D) of the Code.
Section 3.13. Distribution of Excess Contributions . Any distribution of excess contributions made pursuant to this Section 3 will include
earnings attributable to such contributions as required by, and as determined in accordance with, applicable Regulations of the Department of the
Treasury.
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