eTrade 2008 Annual Report Download - page 213

regard to any income or loss occurring during such Plan Year (as of the end of such Plan Year) of the Participant’s
Account resulting from Contribution Percentage Amounts.
For purposes of determining income or loss on Excess Aggregate Contributions beginning with the 2006 Plan Year, any
Excess Aggregate Contributions, in addition to any adjustment for income or loss for the Plan Year in which the excess
occurred, shall be adjusted for income or loss for the gap period between the end of such Plan Year and the date of
distribution. Such income or loss allocable to the gap period shall be equal to 10% of the income or loss allocable to the
Excess Aggregate Contributions for the Plan Year multiplied by the number of complete months (counting 16 days or more
as a complete month) in the gap period.
Excess Aggregate Contributions allocated to a Participant shall be distributed from the Participant’s Account resulting
from Participant Contributions that are not required as a condition of employment or participation or for obtaining
additional benefits from Employer Contributions. If such Excess Aggregate Contributions exceed the balance in the
Participant’s Account resulting from such Participant Contributions, the balance shall be forfeited, if not vested, or
distributed, if vested, on a pro rata basis from the Participant’s Account resulting from Contribution Percentage Amounts.
(e) Employer Elections. The Employer has made an election to use the current year testing method.
RESTATEMENT DECEMBER 15, 2006
46 ARTICLE III (5-19047)