Comcast 2013 Annual Report Download - page 300

(2) the balances in all of the accounts of Key Employees under all qualified defined contribution
plans included in the Aggregation Group; and
(3) the amounts distributed from all plans in such Aggregation Group to or on behalf of any Key
Employee during the 1-year period (5-year period for distributions made for a reason other than incurring a Severance from Service Date, death
or Total Disability) ending on the Determination Date, except any benefit paid on account of death to the extent it exceeds the accrued benefits
or account balances immediately prior to death;
(b) the amount described in this Paragraph is the sum of:
(1) the present value of all accrued benefits of all participants under all qualified defined benefit
plans included in the Aggregation Group;
(2) the balances in all of the accounts of all participants under all qualified defined contribution plans
included in the Aggregation Group; and
(3) the amounts distributed from all plans in such Aggregation Group to or on behalf of any
participant during the 1-year period (5-year period for distributions made for a reason other than incurring a Severance from Service Date, death
or Total Disability) ending on the Determination Date; and
(c) the amount described in this Paragraph is the sum of:
(1) all rollover contributions (or fund to fund transfers) to the Plan by an Employee after
December 31, 1983 from a plan sponsored by an employer which is not a Participating Company or an Affiliated Company;
(2) any amount that is included in Sections 13.2.4(a) or 13.2.4(b) for a person who is a
Non
-Key Employee as to the Plan Year of reference but who was a Key Employee as to any earlier Plan Year; and
(3) any amount that is included in Sections 13.2.4(a) or 13.2.4(b) for a person who has not performed
any services for any Participating Company during the 1-year period ending on the Determination Date.
The present value of accrued benefits under any defined benefit plan shall be determined under the method used for accrual purposes for all
plans maintained by all Participating Companies and Affiliated Companies if a single method is used by all such plans, or, otherwise, the slowest
accrual method permitted under section 411(b)(1)(C) of the Code.
For purposes of Sections 13.2.4(a)(3) and (b)(3), distributions under a terminated plan which, had it not been terminated, would have been
aggregated with the Plan under section 416(g)(2)(A)(i) of the Code shall also be included. The accrued benefits and accounts of any individual
who has not performed services for a Participating Company during the 1-year period ending on the Determination Date shall not be taken into
account
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