Comcast 2014 Annual Report Download - page 310

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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