Comcast 2014 Annual Report Download - page 270

3.10.1.(a) The Average Actual Deferral Percentage for the Highly Compensated Early Entry Eligible Employees shall be reduced to
the extent necessary to satisfy Section 3.9.1.
(b) The reduction shall be accomplished by reducing the maximum Actual Deferral Percentage for any Highly Compensated
Early Entry Eligible Employee to an adjusted maximum Actual Deferral Percentage, which shall be the highest Actual Deferral Percentage that
would cause one of the tests in Section 3.9.1 to be satisfied, if each Highly Compensated Early Entry Eligible Employee with a higher Actual
Deferral Percentage had instead the adjusted maximum Actual Deferral Percentage, reducing the Highly Compensated Early Entry Eligible
Employee’s Pre-Tax Contributions and elective deferrals under any other qualified retirement plan maintained by the Participating Company or
any Affiliated Company (less any amounts previously distributed under Section 3.1 for the year) in order, beginning with the Highly
Compensated Early Entry Eligible Employee(s) with the highest Actual Deferral Percentage.
(c) Not later than the end of the Plan Year following the close of the Plan Year for which the Pre-Tax Contributions were
made, the excess Pre-
Tax Contributions shall be paid to the Highly Compensated Early Entry Eligible Employees (determined on the basis of the
Highly Compensated Early Entry Eligible Employees with the largest dollar amount of Pre-
Tax Contributions), with earnings attributable thereto
(as determined in accordance with applicable Treasury Regulations); provided, however, that for any Participant who is also a participant in any
other qualified retirement plan maintained by the Participating Company or any Affiliated Company under which the Participant makes elective
deferrals for such year, the Committee shall coordinate corrective actions under this Plan and such other plan for the year.
3.10.2.(a) The Average Contribution Percentage for the Highly Compensated Early Entry Eligible Employees shall be reduced to the
extent necessary to satisfy at least one of the tests in Section 3.9.2.
(b) The reduction shall be accomplished by reducing the maximum Contribution Percentage for any Highly Compensated
Early Entry Eligible Employee to an adjusted maximum Contribution Percentage, which shall be the highest Contribution Percentage that would
cause one of the tests in Section 3.9.2 to be satisfied, if each Highly Compensated Early Entry Eligible Employee with a higher Contribution
Percentage had instead the adjusted maximum Contribution Percentage, reducing, in the following order of priority, the Highly Compensated
Early Entry Eligible Employees’ Matching Contributions and employee contributions and employer matching contributions under any other
qualified retirement plan maintained by the Participating Company or an Affiliated Company, in order beginning with the Highly Compensated
Early Entry Eligible Employee(s) with the highest Contribution Percentage.
(c) Not later than the end of the Plan Year following the close of the Plan Year for which such contributions were made, the
excess Matching Contributions, with earnings attributable thereto (as determined in accordance with applicable Treasury Regulations) shall be
treated as a forfeiture of the Highly Compensated Early Entry Eligible Employee’s Matching Contributions for the Plan Year to the extent such
contributions are forfeitable (which
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