eTrade 2008 Annual Report Download - page 206

Matching Contributions means employer contributions made to this or any other defined contribution plan, or to a
contract described in Code Section 403(b), on behalf of a participant on account of a Participant Contribution made by
such participant, or on account of a participant’s Elective Deferral Contributions, under a plan maintained by the Employer
or a Controlled Group member.
Participant Contributions means contributions (other than Roth Elective Deferral Contributions) made to the plan by or
on behalf of a participant that are included in the participant’s gross income in the year in which made and that are
maintained under a separate account to which the earnings and losses are allocated.
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.
Qualified Matching Contributions means Matching Contributions that are nonforfeitable 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.
Qualified Nonelective Contributions means any employer contributions (other than Matching Contributions) that an
Employee may not elect to have paid to him in cash instead of being contributed to the plan and that are nonforfeitable
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.
Roth Elective Deferral Contributions means 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.
Notwithstanding any other provisions of the Plan, Elective Deferral Contributions in an amount equal to the Excess
Elective Deferrals assigned to this Plan, plus any income and minus any loss allocable thereto, shall be distributed no later
than April 15 to any Participant to whose Account Excess Elective Deferrals were assigned for the preceding year and who
claims Excess Elective Deferrals for such taxable year or calendar year.
(b) Excess Elective Deferrals. A Participant may assign to this Plan any Excess Elective Deferrals made during a taxable year
of the Participant by notifying the Plan Administrator in writing on or before the first following March 1 of the amount of
the Excess Elective Deferrals to be assigned to the Plan. A Participant is deemed to notify the Plan Administrator of any
Excess Elective Deferrals that arise by taking into account only those Elective Deferral Contributions made to this Plan and
any other plan, contract, or arrangement of the Employer or a Controlled Group member. The Participant’s claim for
Excess Elective Deferrals shall be accompanied by the Participant’s written statement that if such amounts are not
distributed, such Excess Elective Deferrals will exceed the limit imposed on the Participant by Code Section 402(g)
(including, if applicable, the dollar limitation on Catch-up Contributions under Code Section 414(v)) for the year in which
the deferral occurred. The Excess Elective Deferrals assigned to this Plan cannot exceed the Elective Deferral
Contributions allocated under this Plan for such taxable year.
RESTATEMENT DECEMBER 15, 2006
39 ARTICLE III (5-19047)