Neiman Marcus 2007 Annual Report Download - page 184

Employees of the Affiliate. In the event the designation is revoked by an Affiliate, the Plan shall be deemed terminated only with
respect to such Affiliate.
Section 2-22 "Enrollment Agreement" means the authorization form which an Eligible Employee timely files with the
Committee to designate the time of distributions from the Plan, pursuant to the terms set forth in Section 4-2 below.
Section 2-23 "ERISA" means the Employee Retirement Income Security Act of 1974, as amended.
Section 2-24 "Exchange Act" means the Securities Exchange Act of 1934, as amended.
Section 2-25 "Hour of Service" means each hour for which an Employee is paid or entitled to payment for the
performance of duties for an Employer or an Affiliate.
Section 2-26 "Identification Date" means December 31.
Section 2-27 "Key Employee"
(a) The term "Key Employee" means an Employee who is one of the following:
(1) an officer of the Employer having annual compensation greater than $140,000 (adjusted for
inflation pursuant to Section 416(i) of the Code and limited to the top 50 Employees),
(2) a five percent owner of the Employer, or
(3) a one percent owner of the Employer having annual compensation from the Employer of more
than $150,000, subject to such other determinations made by the Committee, in its sole discretion, in a manner
consistent with the regulations issued under Section 409A of the Code.
(b) For purposes of this definition, the term "compensation" shall have the meaning under Treas. Reg. §
1.415(c)-2(a), without using the safe harbor provided in Treas. Reg. § 1.415(c)-2(d), any of the special timing rules provided
in Treas. Reg. § 1.415(c)-2(e), and any special rules provided in Treas. Reg. § 1.415(c)-2(g).
Section 2-28 "Non-Transitional Defined Contribution" means the amounts credited to the Plan on behalf of an Eligible
Employee by the Company pursuant to Section 4-1(a) below.
Section 2-29 "Participant" means each Eligible Employee who is participating in the Plan in accordance with the
provisions of ARTICLE IV below. In the event of a Participant's death, the term Participant shall mean the Participant's Beneficiary.
In the case of a Participant's incompetency, the term Participant shall include an individual with a duly authorized power of attorney
or, in the absence of a duly authorized power of attorney, the Participant's personal representative or guardian. An individual shall
remain a Participant until that individual has received full distribution of any amount credited to the Participant's Defined Contribution
Account.
Section 2-30 "Plan" means this plan, called The Neiman Marcus Group, Inc. Defined Contribution Supplemental
Executive Retirement Plan.
Section 2-31 "Plan Year" means the 12 month period beginning on each January 1 and ending on the following
December 31.
Section 2-32 "Separation Date" means the date on which a Participant incurs a Separation From Service.