Comcast 2013 Annual Report Download - page 299

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.
13.2.4. “ Key Employee Ratio ” means, for any Determination Date, the ratio of the amount described in Section 13.2.4
(a) to the amount described in Section 13.2.4(b), after deducting from each such amount any portion thereof described in Section 13.2.4(c),
where:
(a) the amount described in this Paragraph is the sum of:
(1) the present value of all accrued benefits of Key Employees under all qualified defined benefit
plans included in the Aggregation Group;
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