eTrade 2008 Annual Report Download - page 179

distribution; (iv) the portion of any other distribution(s) that is not includible in gross income (determined without regard to the
exclusion for net unrealized appreciation with respect to employer securities); and (v) any other distribution(s) that is reasonably
expected to total less than $200 during a year.
A portion of a distribution shall not fail to be an Eligible Rollover Distribution merely because the portion consists of after-tax
employee contributions that are not includible in gross income. However, such portion may be transferred only to an individual
retirement account or individual retirement annuity described in Code Section 408(a) or (b), or to a qualified defined
contribution plan described in Code Section 401(a) or 403(a) that agrees to separately account for amounts so transferred,
including separately accounting for the portion of such distribution which is includible in gross income and the portion of such
distribution which is not so includible.
A portion of a distribution shall not fail to be an Eligible Rollover Distribution merely because the portion consists of the portion
of a designated Roth account that is not includible in a Participant’s gross income. However, such portion may be transferred
only to a Roth IRA described in Code Section 408A or to a designated Roth account under a qualified defined contribution plan
described in Code Section 401(a) or 403(a) that agrees to separately account for amounts so transferred, including separately
accounting for the portion of such distribution which is includible in gross income and the portion of such distribution which is
not so includible.
If the distribution includes any portion of a designated Roth account, in determining if (v) above applies: (i) any portion of the
distribution from the designated Roth account shall not be treated as an Eligible Rollover Distribution if it is reasonably
expected to total less than $200 during a year and (ii) the balance of the distribution, if any, shall not be treated as an Eligible
Rollover Distribution if it is reasonably expected to total less than $200 during a year. However, all Eligible Rollover
Distributions are combined in determining a mandatory distribution of an Eligible Rollover Distribution greater than $1,000 in
the DIRECT ROLLOVERS SECTION of Article X.
Employee means an individual who is employed by the Employer or any other employer required to be aggregated with the
Employer under Code Sections 414(b), (c), (m), or (o). A Controlled Group member is required to be aggregated with the
Employer.
The term Employee shall include any Self-employed Individual treated as an employee of any employer described in the
preceding paragraph as provided in Code Section 401(c)(1). The term Employee shall also include any Leased Employee
deemed to be an employee of any employer described in the preceding paragraph as provided in Code Section 414(n) or (o).
Employer means, except for purposes of the CONTRIBUTION LIMITATION SECTION of Article III, the Primary Employer.
This will also include any successor corporation or firm of the Employer which shall, by written agreement, assume the
obligations of this Plan or any Predecessor Employer that maintained this Plan.
Employer Contributions means
Elective Deferral Contributions
Matching Contributions
Qualified Nonelective Contributions
Discretionary Contributions
RESTATEMENT DECEMBER 15, 2006 12 ARTICLE I (5-19047)