{"component": "clause", "props": {"groups": [{"snippet": "Reg. \u00a7 1.409A-3(i)(4).", "samples": [{"hash": "2EVwRxVRHTl", "uri": "/contracts/2EVwRxVRHTl#and-treas", "label": "Employment Agreement (PDC Energy, Inc.)", "score": 31.5954825462, "published": true}, {"hash": "cCbm3M3wdPP", "uri": "/contracts/cCbm3M3wdPP#and-treas", "label": "Share Award Grant Agreement (RAIT Financial Trust)", "score": 28.6030116359, "published": true}, {"hash": "aZINYUeflvk", "uri": "/contracts/aZINYUeflvk#and-treas", "label": "Share Award Grant Agreement (RAIT Financial Trust)", "score": 28.6030116359, "published": true}], "size": 12, "snippet_links": [], "hash": "326bcbd5d5ced3194c6902ab01eed80e", "id": 1}, {"snippet": "Reg. 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The remaining portion of the Base Severance Payment or CIC Severance Payment shall not be payable before the earlier of (i) the date that is six months after Employee\u2019s termination, (ii) the date of Employee\u2019s death, or (iii) one or more dates that otherwise comply with the requirements of Section 409A. Employee shall be a \u201cspecified employee\u201d for the twelve-month period beginning on April 1 of a year if Employee is a \u201ckey employee\u201d as defined in Section 416(i) of the Code (without regard to Section 416(i)(5)) as of December 31 of the preceding year or using such dates as designated by the Compensation Committee in accordance with Section 409A and in a manner that is consistent with respect to all of the Company\u2019s nonqualified deferred compensation plans. For purposes of determining the identity of specified employees, the Compensation Committee may establish such procedures as it deems appropriate in accordance with Section 409A.", "samples": [{"hash": "hn0rPl1zVd1", "uri": "/contracts/hn0rPl1zVd1#and-treas", "label": "Employment Agreement (Cornerstone Building Brands, Inc.)", "score": 32.356605065, "published": true}, {"hash": "dALzkqaHGas", "uri": "/contracts/dALzkqaHGas#and-treas", "label": "Employment Agreement (Cornerstone Building Brands, Inc.)", "score": 31.8583162218, "published": true}, {"hash": "iOoM94C1n4K", "uri": "/contracts/iOoM94C1n4K#and-treas", "label": "Employment Agreement (Cornerstone Building Brands, Inc.)", "score": 30.5961670089, "published": true}], "size": 6, "snippet_links": [{"key": "consistent-with-section", "type": "clause", "offset": [41, 64]}, {"key": "section-25", "type": "clause", "offset": [130, 140]}, {"key": "remaining-portion", "type": "definition", "offset": [146, 163]}, {"key": "base-severance-payment", "type": "definition", "offset": [171, 193]}, {"key": "cic-severance-payment", "type": "clause", "offset": [197, 218]}, {"key": "six-months", "type": "definition", "offset": [283, 293]}, {"key": "of-employee", "type": "clause", "offset": [338, 349]}, {"key": "the-requirements", "type": "clause", "offset": [413, 429]}, {"key": "section-409a", "type": "clause", "offset": [433, 445]}, {"key": "april-1", "type": "definition", "offset": [529, 536]}, {"key": "a-year", "type": "definition", "offset": [540, 546]}, {"key": "if-employee", "type": "definition", "offset": [547, 558]}, {"key": "key-employee", "type": "clause", "offset": [565, 577]}, {"key": "defined-in-section", "type": "clause", "offset": [582, 600]}, {"key": "the-code", "type": "clause", "offset": [611, 619]}, {"key": "preceding-year", "type": "definition", "offset": [683, 697]}, {"key": "as-designated", "type": "definition", "offset": [718, 731]}, {"key": "the-compensation-committee", "type": "clause", "offset": [735, 761]}, {"key": "in-accordance-with", "type": "definition", "offset": [762, 780]}, {"key": "with-respect-to", "type": "clause", "offset": [829, 844]}, {"key": "of-the-company", "type": "clause", "offset": [849, 863]}, {"key": "nonqualified-deferred-compensation-plans", "type": "clause", "offset": [866, 906]}, {"key": "for-purposes-of", "type": "clause", "offset": [908, 923]}, {"key": "specified-employees", "type": "clause", "offset": [952, 971]}], "hash": "381b1ee55ce0423110c378d2e040e66c", "id": 4}, {"snippet": "Reg. 1.401(a)(9)-1, Q&A-4.", "samples": [{"hash": "j1buFA7lstC", "uri": "/contracts/j1buFA7lstC#and-treas", "label": "MFS 403(b) Mutual Fund Custodial Agreement", "score": 24.9712525667, "published": true}, {"hash": "1GUPrhcIVav", "uri": "/contracts/1GUPrhcIVav#and-treas", "label": "MFS 403(b) Mutual Fund Custodial Agreement", "score": 24.9712525667, "published": true}], "size": 6, "snippet_links": [], "hash": "034f2d34b012c4dd7615728813fe7581", "id": 5}, {"snippet": "Reg. 1.409A-1(i). Notwithstanding the foregoing, such six month delay of payments shall not apply to any payments or benefits that are not subject to Section 409A, including the following: (a) any severance or other payments that qualify as \u201cshort term deferral\u201d payments under Treas. Reg. Section 1.409A-1(b)(4); and (b) any remaining severance or other payments paid after the Employee\u2019s Separation from Service to the extent (i) that the dollar amount of such payments does not exceed two (2) times the lesser of (x) the Employee\u2019s annualized compensation (based on the Employee\u2019s annual rate of pay for the calendar year preceding the calendar year in which the Separation from Service occurs, adjusted to reflect any increase during such calendar year which was expected to continue indefinitely had the Employee\u2019s Separation from Service not occurred) and (y) the maximum amount of compensation that may be taken into account under a qualified plan pursuant to Section 401(a)(17) of the Internal Revenue Code for the calendar year in which the Separation from Service occurs, and (ii) such severance or other payments are to be made to the Employee no later than the last day of the second calendar year following the calendar year in which the Separation from Service occurs. For purposes of Section 409A, each payment of severance made on a payroll date and each monthly provision of severance benefits under this Agreement shall be treated as a right to a series of separate payments, as defined in Treas. Reg. 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