eTrade 2008 Annual Report Download - page 186

Predecessor Employer means a firm of which the Employer was once a part (e.g., due to a spinoff or change of corporate
status) or a firm absorbed by the Employer because of a merger or acquisition (stock or asset, including a division or an
operation of such company).
Pre-tax Elective Deferral Contributions means a Participant’s Elective Deferral Contributions that are not includible in the
Participant’s gross income at the time deferred.
Primary Employer means E*TRADE Financial Corporation.
Qualified Nonelective Contributions means contributions made by the Employer to fund this Plan (other than Elective
Deferral Contributions) that are 100% vested when made to the Plan and that are distributable only in accordance with the
distribution provisions (other than for hardships) applicable to Elective Deferral Contributions. See the EMPLOYER
CONTRIBUTIONS SECTION of Article III and the WHEN BENEFITS START SECTION of Article V.
Reemployment Commencement Date means the date an Employee first performs an Hour of Service following
Reentry Date means the date a former Active Participant reenters the Plan. See the ACTIVE PARTICIPANT SECTION of
Article II.
Retirement Date means the date a retirement benefit will begin and is a Participant’s Normal or Late Retirement Date, as the
case may be.
Rollover Contributions means the Rollover Contributions which are made by an Eligible Employee or an Inactive Participant
according to the provisions of the ROLLOVER CONTRIBUTIONS SECTION of Article III.
Roth Elective Deferral Contributions means, on and after January 1, 2007, a Participant’s Elective Deferral Contributions that
are includible in the Participant’s gross income at the time deferred and have been irrevocably designated as Roth Elective
Deferral Contributions by the Participant in his elective deferral agreement.
Self-Directed Brokerage Account means that portion of a Participant’s Account that is invested at the Participant’s direction in
the Principal Self-Directed Brokerage Account
SM
.
Self-employed Individual means, with respect to any Fiscal Year, an individual who has Earned Income for the Fiscal Year (or
who would have Earned Income but for the fact the trade or business for which this Plan is established did not have net profits
for such Fiscal Year).
(a) an Eligibility Break in Service, for the hours method of crediting service in this Plan, or
(b) a Period of Severance, for the elapsed time method of crediting service in this Plan.
RESTATEMENT DECEMBER 15, 2006 19 ARTICLE I (5-19047)