Neiman Marcus 2007 Annual Report Download - page 185
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Section 2-33 "Separation From Service" means a Participant's separation from service with the Employer within the
meaning of Section 409A of the Code and the regulations issued thereunder.
Section 2-34 "Specified Distribution Date" means a specific time, within the meaning of Section 409A of the Code and
the regulations promulgated thereunder, that is designated by the Participant in his or her Enrollment Agreement or Amended
Enrollment Agreement, as applicable; provided, however, that the Specified Distribution Date cannot be sooner than the date on which
the Participant has:
(a) vested in all of the amounts credited to his or her Defined Contribution Account pursuant to ARTICLE VI
below, and
(b) either:
(1) attained age fifty-five (55),
(2) died, or
(3) determined to be Disabled.
Section 2-35 "Specified Employee" means an Employee who at any time during the 12-month period ending on an
Identification Date is a Key Employee. If an Employee would be deemed a Key Employee as of an Identification Date, the Employee
is treated as a "Specified Employee" for the 12-month period beginning on the fourth month following the end of the 12- month period
following the Identification Date. Notwithstanding the foregoing, unless otherwise provided under Section 409A of the Code and its
corresponding regulations, no Participant shall be deemed a Specified Employee if at the time of the Participant's Separation From
Service no stock of the Employer, or any entity required to be aggregated with the Employer pursuant to Section 414(b) or 414(c) of
the Code, is publicly traded on an established securities market or otherwise.
Section 2-36 "Transitional Defined Contribution" means the amounts credited to the Plan on behalf of an Eligible
Employee by the Company pursuant to Section 4-1(b) below.
Section 2-37 "Year of Service" means completion of the twelve consecutive month period beginning on the date the
Employee first performs an hour of service upon initial employment with an Employer or an Affiliate during which the Employee is
continuously employed by an Employer or an Affiliate or, with respect to an Employee who terminates employment prior to
completing a Year of Service, completion of the twelve consecutive month period beginning on the date the Employee first performs
an hour of service upon reemployment with an Employer or an Affiliate during which the Employee is continuously employed by an
Employer or an Affiliate.