eTrade 2008 Annual Report Download - page 174

Affiliated Service Group means any group of corporations, partnerships or other organizations of which the Employer is a part
and which is affiliated within the meaning of Code Section 414(m) and the regulations thereunder. Such a group includes at least
two organizations one of which is either a service organization (that is, an organization the principal business of which is
performing services), or an organization the principal business of which is performing management functions on a regular and
continuing basis. Such service is of a type historically performed by employees. In the case of a management organization, the
Affiliated Service Group shall include organizations related, within the meaning of Code Section 144(a)(3), to either the
management organization or the organization for which it performs management functions. The term Controlled Group, as it is
used in this Plan, shall include the term Affiliated Service Group.
Alternate Payee means any spouse, former spouse, child, or other dependent of a Participant who is recognized by a qualified
domestic relations order as having a right to receive all, or a portion of, the benefits payable under the Plan with respect to such
Participant.
Annual Compensation means, for a Plan Year, the Employee’s Compensation for the Compensation Year ending with or
within the consecutive 12-month period ending on the last day of the Plan Year.
Annual Compensation shall only include Compensation received while an Active Participant.
Annuity Contract means the annuity contract or contracts into which the Trustee or the Primary Employer enters with the
Insurer for guaranteed benefits, for the investment of Contributions in separate accounts, and for the payment of benefits under
this Plan.
Annuity Starting Date means, for a Participant, the first day of the first period for which an amount is payable as an annuity or
any other form.
Beneficiary means the person or persons named by a Participant to receive any benefits under the Plan when the Participant
dies. See the BENEFICIARY SECTION of Article X.
Catch-up Contributions means Elective Deferral Contributions made to the Plan that are in excess of an otherwise applicable
Plan limit and that are made by Participants who are age 50 or older by the end of the taxable year. An otherwise applicable Plan
limit is a limit in the Plan that applies to Elective Deferral Contributions without regard to Catch-up Contributions, such as the
limits on the Maximum Annual Additions, as defined in the CONTRIBUTION LIMITATION SECTION of Article III, the
dollar limitation on Elective Deferral Contributions under Code Section 402(g) (not counting Catch-up Contributions), and the
limit imposed by the ADP Test.
Catch-up Contributions are not subject to the limits on the Maximum Annual Additions, as defined in the CONTRIBUTION
LIMITATION SECTION of Article III, are not counted in the ADP Test, and are not counted in determining the minimum
allocation under Code Section 416 (but Catch-up Contributions made in prior years are counted in determining whether the Plan
is top-heavy).
Claimant means any person who makes a claim for benefits under this Plan. See the CLAIM PROCEDURES SECTION of
Article IX.
Code means the Internal Revenue Code of 1986, as amended.
RESTATEMENT DECEMBER 15, 2006 7 ARTICLE I (5-19047)