Comcast 2014 Annual Report Download - page 309

13.2.5. “ Non-Key Employee ” means, for any Plan Year:
(a) an Employee or former Employee who is not a Key Employee with respect to such Plan Year; or
(b) a beneficiary of an individual described in Section 13.2.5(a).
13.2.6. “ Super Top-Heavy Plan ” means, for any Plan Year, each plan in the Aggregation Group for such Plan Year if, as of the
applicable Determination Date, the Key Employee Ratio exceeds ninety percent (90%).
13.2.7. “ Top-Heavy Compensation ” means, for any Participant for any Plan Year, the average of his annual Compensation over the
period of five consecutive Plan Years (or, if shorter, the longest period of consecutive Plan Years during which the Participant was in the employ
of any Participating Company) yielding the highest average, disregarding:
(a) Compensation for Plan Years ending prior to January 1, 1984; and
(b) Compensation for Plan Years after the close of the last Plan Year in which the Plan was a Top-Heavy Plan.
13.2.8. “ Top-Heavy Plan ” means, for any Plan Year, each plan in the Aggregation Group for such Plan Year if, as of the applicable
Determination Date, the Key Employee Ratio exceeds sixty percent (60%).
13.2.9. “ Year of Top-Heavy Service ” means, for any Participant, a Plan Year in which he completes 1,000 or more Hours of
Service, excluding:
(a) Plan Years commencing prior to January 1, 1984; and
(b) Plan Years in which the Plan is not a Top-Heavy Plan.
Section 13.3. Minimum Contribution for Non-Key Employees .
13.3.1. In each Plan Year in which the Plan is a Top-Heavy Plan, each Eligible Employee who is a Non-Key Employee (except an
Eligible Employee 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
who is an Employee on the last day of such Plan Year will receive a total minimum Participating Company or Affiliated Company contribution
(including forfeitures) under all plans described in Sections 13.2.1(a) and (b) of not less than three percent (3%) of the Eligible Employee’s
Compensation for the Plan Year. Elective deferrals to such plans shall not be used to meet the minimum contribution requirements. However,
employer matching contributions under the Plan shall be taken into account for purposes of satisfying the minimum contribution requirements of
section 416(c)(2) of the Code and the Plan. Employer matching
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