VMware 2013 Annual Report Download - page 140

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income tax on wages imposed under Code Section 3401 of the Code on the FICA Amount and to pay the
additional income tax at source on wages attributable to the pyramiding Code Section 3401 wages and
taxes. The total payment under this subsection (d) may not exceed the aggregate of the FICA Amount
and the income tax withholding related to the FICA Amount.
919
(e) Section 409A Additional Tax. A payment may be accelerated if the Plan fails to meet the requirements
of Code Section 409A; provided that such payment may not exceed the amount required to be included in
income as a result of the failure to comply with the requirements of Code Section 409A.
(f) Offset. A payment may be accelerated in the Employer’s discretion as satisfaction of a debt of the
Participant to the Employer, where such debt is incurred in the ordinary course of the service relationship
between the Participant and the Employer, the entire amount of the reduction in any of the Employer’s
taxable years does not exceed $5,000, and the reduction is made at the same time and in the same
amount as the debt otherwise would have been due and collected from the Participant.
(g) Other Events. A payment may be accelerated in the Administrator’s discretion in connection with such
other events and conditions as permitted by Code Section 409A.