Qualcomm 2012 Annual Report Download - page 108

2.42 “Separation from Service”
means separation from Service with the Employer whether by termination of
employment or Board service. A Participant will be presumed to have had a Separation from Service where the level of
bona fide services performed by such individual decreases to a level that is 20% less than the average level of bona fide
services performed in the 12-month period immediately preceding the Separation from Service.
Subject to the foregoing
and the requirements of Section 409A of the Code and the regulations issued thereunder, the Committee, in its
discretion, shall determine whether a Participant has had a Separation from Service and the effects thereof.
2.43 “Service”
means an Eligible Employee's employment or service with the Employer in the capacity of an
employee or a member of the Board. An Eligible Employee's Service shall include periods of employment or service
with the Company and any subsidiary, regardless of whether the Company has determined that such a subsidiary will not
be an Employer for purposes of the Plan.
2.44 “ Specified Employee ”
means any Participant who, as of the date of Separation from Service, is a key
employee of the Employer by reason of meeting the requirements of Section 416(i)(1)(A)(i), (ii) or (iii) of the Code
(applied in accordance with the regulations thereunder and disregarding Section 416(i)(5)) at any time during the 12-
month period ending on the last day of the Plan Year, or such other date as may be established by the Committee in a
separate document applicable to all deferred compensation plans sponsored by the Company.
2.45 “Subaccount(s)”
means the subaccount(s) established within a Participant's Account with respect to the
various types of Deferrals and Company contributions made under the Plan.
2.46 “Total Compensation”
for a Plan Year means wages as defined in Section 3401(a) of the Code, any
annual cash incentive bonus which is normally paid by the Employer to an Eligible Employee after the end of the fiscal
year, and all other payments of compensation to an Eligible Employee by the Employer (in the course of the Employer's
trade or business) for which the Employer is required to furnish the Eligible Employee a written statement under Section
6041(d) or Section 6051(a)(3) of the Code for such Plan Year, excluding the following items: any bonus other than an
annual cash incentive bonus which is normally paid by the Employer to an Eligible Employee after the end of the fiscal
year, commissions, the value of a qualified, incentive or non-
qualified stock option, stock appreciation right, restricted
stock award, restricted stock unit, performance share, performance unit, deferred compensation award, or other stock-
based award granted to the Eligible Employee by the Company to the extent such value is includable in the Eligible
Employee's taxable income, reimbursements or other expense allowances, fringe benefits (cash and non-
cash), moving
expenses, deferred compensation and welfare benefits, but including amounts that are not includable in the gross income
of the Eligible Employee under a salary reduction agreement by reason of the application of Section 125, 402(e)(3), 402
(h), or 403(b) of the Code or by reason of an election of the Eligible Employee to defer amounts of Base Salary under
this Plan. Total Compensation must be determined without regard to any rules under Section 3401(a) of the Code that
limit the remuneration included in wages based on the nature or location of the employment or the services performed
(such as the exception for agricultural labor in Section 3401(a)(2) of the
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