eTrade 2008 Annual Report Download - page 173

ARTICLE I
FORMAT AND DEFINITIONS
SECTION 1.01—FORMAT.
Words and phrases defined in the DEFINITIONS SECTION of Article I shall have that defined meaning when used in this Plan,
unless the context clearly indicates otherwise.
These words and phrases have an initial capital letter to aid in identifying them as defined terms.
SECTION 1.02—DEFINITIONS.
Account means, for a Participant, his share of the Plan Fund. Separate accounting records are kept for those parts of his Account
that result from:
A Participant’s Account shall be reduced by any distribution of his Vested Account and by any Forfeitures. A Participant’s
Account shall participate in the earnings credited, expenses charged, and any appreciation or depreciation of the Investment
Fund. His Account is subject to any minimum guarantees applicable under the Annuity Contract or other investment
arrangement and to any expenses associated therewith.
Accrual Computation Period means a consecutive 12-month period ending on the last day of each Plan Year, including
corresponding consecutive 12-month periods before January 1, 2003.
ACP Test means the nondiscrimination test described in Code Section 401(m)(2) as provided for in subparagraph (d) of the
EXCESS AMOUNTS SECTION of Article III.
Active Participant means an Eligible Employee who is actively participating in the Plan according to the provisions in the
ACTIVE PARTICIPANT SECTION of Article II.
ADP Test means the nondiscrimination test described in Code Section 401(k)(3) as provided for in subparagraph (c) of the
EXCESS AMOUNTS SECTION of Article III.
(a) Pre-tax Elective Deferral Contributions
(b) Roth Elective Deferral Contributions
(c) Matching Contributions
(d) Qualified Nonelective Contributions
(e) Other Employer Contributions
(f) Rollover Contributions
RESTATEMENT DECEMBER 15, 2006 6 ARTICLE I (5-19047)