Comcast 2013 Annual Report Download - page 302

contributions that are used to satisfy the minimum contribution requirements shall be treated as matching contributions for purposes of the actual
contribution percentage test and other requirements of section 401(m) of the Code.
13.3.2. The percentage set forth in Section 13.3.1 shall be reduced to the percentage at which contributions, including
forfeitures, are made (or are required to be made) for a Plan Year for the Key Employee for whom such percentage is the highest for that Plan
Year. This percentage shall be determined for each Key Employee by dividing the contribution for such Key Employee by his Compensation for
the Plan Year. All defined contribution plans required to be included in an Aggregation Group shall be treated as one plan for the purpose;
however, this Section shall not apply to any plan which is required to be included in the Aggregation Group if such plan enables a defined
benefit plan in the group to meet the requirements of section 401(a)(4) or section 410 of the Code.
13.3.3. If a Non-Key Employee described in Section 13.3.1 participates in both a defined benefit plan and a defined
contribution plan described in Sections 13.2.1(a) and (b), the Participating Company is not required to provide such Employee with both the
minimum benefit under the defined benefit plan and the minimum contribution. In such event, the Non-Key Employee shall not receive the
minimum contribution described in this Section if he has the minimum benefit required by section 416 of the Code under the defined benefit
Top-Heavy Plan.
Section 13.4. Social Security . The Plan, for each Plan Year in which it is a Top-Heavy Plan, must meet the requirements of this Article
without regard to any Social Security or similar contributions or benefits.
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