Comcast 2013 Annual Report Download - page 312

5. Definitions . For purposes of this Schedule, the following definitions are used.
(A) Account Balance . The Account balance as of the last valuation date in the calendar year immediately preceding the
Distribution Calendar Year (valuation calendar year) increased by the amount of any contributions made and allocated or forfeitures allocated to
the account balance as of dates in the valuation calendar year after the valuation date and decreased by distributions made in the valuation
calendar year after the valuation date. The Account Balance for the valuation calendar year includes any amounts rolled over or transferred to the
Plan either in the valuation calendar year or in the Distribution Calendar Year if distributed or transferred in the valuation calendar year.
(B) Designated Beneficiary . The individual who is designated as the beneficiary under the Plan and is the designated
beneficiary under section 401(a)(9) of the Code and section 1.401(a)(9)-1, Q&A-4, of the Treasury Regulations.
(C) Distribution Calendar Year . A calendar year for which a minimum distribution is required. For distributions
beginning before the Participant’s death, the first Distribution Calendar Year is the calendar year immediately preceding the calendar year which
contains the Participant’s Required Beginning Date. For distributions beginning after the Participant’
s death, the first Distribution Calendar Year
is the calendar year in which distributions are required to begin under Section 2(B). The required minimum distribution for the Participant’s first
Distribution Calendar Year will be made on or before the Participant’s Required Beginning Date. The required minimum distribution for other
Distribution Calendar Years, including the required minimum distribution for the Distribution Calendar Year in which the Participant’
s Required
Beginning Date occurs, will be made on or before December 31 of that Distribution Calendar Year.
(D) Life Expectancy . Life expectancy as computed by use of the Single Life Table in section 1.401(a)(9)-9 of the
Treasury Regulations.
(E) Required Beginning Date . The date by which the distribution of a Participant’s nonforfeitable interest in his
Account must commence, as specified in Article I of the Plan.
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