Comcast 2014 Annual Report Download - page 271

forfeiture shall be used to reduce future Matching Contributions), or paid to the Highly Compensated Early Entry Eligible Employee to the
extent such contributions are nonforfeitable; provided that any such forfeiture or payment shall be determined on the basis of the Highly
Compensated Early Entry Eligible Employee(s) with the largest dollar amount of Matching Contributions; provided further, 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 employee contributions or is credited with employer matching contributions for the year, the Committee shall
coordinate corrective actions under this Plan and such other plan for the year.
3.10.3. If the Plan and any other plan maintained by a Participating Company or an Affiliated Company are treated as a single plan
pursuant to Section 3.9.3, the Committee shall coordinate corrective actions under the Plan and such other plan for the year.
3.10.4. The Company in its sole discretion may authorize an additional Company contribution for a Plan Year on behalf of the Non-
Highly Compensated Early Entry Eligible Employees in an amount which the Company determines is necessary to meet one of the two actual
deferral percentage tests or one of the two actual contribution percentage tests for such Plan Year. Such additional contributions shall be
allocated in an equitable manner among the Non-Highly Compensated Early Entry Eligible Employees and the amount allocated to each such
Employee shall be treated for all purposes under the Plan as an additional Pre-Tax Contribution by the Company for such Plan Year. Any such
contributions shall be allocated to the Qualified Non-Elective Contribution Account.
Section 3.11. Maximum Allocation .
3.11.1. Notwithstanding anything in this Plan to the contrary, in no event shall amounts allocated to a Participant’
s Account under the
Plan exceed the limitations set forth in section 415 of the Code, which are hereby incorporated into the Plan.
3.11.2. If the amounts otherwise allocable to a Participant’s Account under the Plan exceed the limitations set forth in section 415(c)
of the Code, then the Plan shall correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth
in Revenue Procedure 2008-50 or any superseding guidance, including, but not limited to, the preamble of the final regulations governing
section 415 of the Code.
3.11.3. Effective for Plan Years beginning after July 1, 2007, payments made by the later of 2 / months after severance from
employment or the end of the Limitation Year that includes the date of severance from employment are included in Compensation for the
Limitation Year if, absent a severance from employment, such payments (i) would have been paid to the Participant and (ii) would have been
considered Compensation while the Participant continued in employment with the Participating Company.
3.11.4. For avoidance of doubt, the limitation described in this Section 3.11 shall be applied on aggregate basis to Eligible Employees
who have transferred employment between the NBCUniversal and its subsidiaries and the Company and its subsidiaries during applicable
Limitation Year.
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