Feature. For purposes of determining the actual deferral percentage of a Member who is a Highly Compensated Employee subject to the family aggregation rules of Section 414(q)(6) of the Code because such Employee is either a five-percent owner or one of the ten most Highly Compensated Employees as described in Section 414(q)(6) of the Code, the 401(k) deferrals, contributions and compensation (as defined in Section 414(s) of the Code) of such Member shall include 401(k) deferrals, contributions and compensation (as defined in Section 414(s) of the Code) of "family members", within the meaning of Section 414(q)(6) of the Code, and such "family members" shall not be considered as separate Employees in determining actual deferral percentages. The TPA shall determine as of the end of the Plan Year whether one of the actual deferral percentage tests specified in Section 3.9 above is satisfied for such Plan Year. This determination shall be made after first determining the treatment of excess deferrals within the meaning of Section 402(g) of the Code under Section 3.2 above. In the event that neither of such actual deferral percentage tests is satisfied, the TPA shall, to the extent permissible under the Code and the IRS Regulations, refund the excess contributions for the Plan Year in the following order of priority: by (i) refunding such amounts deferred by the Member which were not matched by his Employer (and any earnings and losses allocable thereto), and (ii) refunding amounts deferred for such Plan Year by the Member (and any earnings and losses allocable thereto), and, solely to the extent permitted under the Code and applicable IRS Regulations, distributing to the Member amounts contributed for such Plan Year by the Employer with respect to the Member's 401(k) deferrals that are returned pursuant to this Paragraph (and any earnings and losses allocable thereto). The distribution of such excess contributions shall be made to Highly Compensated Members to the extent practicable before the 15th day of the third month immediately following the Plan Year for which such excess contributions were made, but in no event later than the end of the Plan Year following such Plan Year or, in the case of the termination of the Plan in accordance with Article XI, no later than the end of the twelve-month period immediately following the date of such termination. For purposes of this 401(k) Feature, "excess contributions" means, with respect to any Plan Year, the excess of the ag...
Feature. The Employer may, at its option, adopt the 401(k) Feature described hereunder and in Section 3.2 above for the exclusive purpose of permitting its Members to make 401(k) deferrals to the Plan. The Employer may make, apart from any matching contributions it may elect to make, Employer qualified nonelective contributions as defined in Section 1.401(k)-1(g)(13) of the Regulations. The amount of such contributions shall not exceed 15% of the Salary of all Members eligible to share in the allocation when combined with all Employer contributions (including 401(k) elective deferrals) to the Plan for such Plan Year. Allocation of such contributions shall be made, at the election of the Employer, to the accounts of (i) all Members, or (ii) only Members who are not Highly Compensated Employees. Allocation of such contributions shall be made, at the election of the Employer, in the ratio (i) which each eligible Member's Salary for the Plan Year bears to the total Salary of all eligible Members for such Plan Year, or (ii) which each eligible Member's Salary not in excess of a fixed dollar amount specified by the Employer for the Plan Year bears to the total Salary of all eligible Members taking into account Salary for each such Member not in excess of the specified dollar amount. Notwithstanding any provision of the Plan to the contrary, such contributions shall be subject to the same vesting requirements and distribution restrictions as Members' 401(k) deferrals and shall not be conditioned on any election or contribution of the Member under the 401(k) feature. Any such contributions must be made on or before the last day of the second month after the Plan Year to which the contribution relates. Further, for purposes of the actual deferral percentage or actual contribution percentage tests described below, the Employer may apply (in accordance with applicable Regulations) all or any portion of the Employer qualified nonelective contributions for the Plan Year toward the satisfaction of the actual deferral percentage test. Any remaining Employer qualified nonelective contributions not utilized to satisfy the actual deferral percentage test may be applied (in accordance with applicable Regulations) to satisfy the actual contribution percentage test.
Feature. ⚫ Worldwide 2.4GHz ISM band (2400MHz to 2483MHz) ⚫ Conform with R&TTE stipulation ⚫ Compact size and low power consumption ⚫ Highly efficient FM-FM modulation/demodulation scheme ⚫ Compatible with both NTSC and PAL video formats ⚫ Channel selection is four channel and default value is ch4 (not enable). Other channel can be selected by pulling low to enable.
Feature. A 1280x720 .MOV watermarked screener with a file size of about 4GB or less. Video bitrate should be no higher than 5 Mbps with an AAC stereo audio bitrate of 320Kbps. Screener should be continuously watermarked (i.e. not intermittent) “FOR SCREENING PURPOSES ONLY” with watermark displayed prominently in the lower third of the frame at 50% transparency. Please contact xxxxxxx@xxxxxxxxxxx.xxx for further specs and guidance.
Feature. This option allows you to select an existing line feature that bisects the active area feature to define where to split the active area feature.
Feature. It is understood and agreed that in each and every Agreement between the parties hereto and subsequent to this Agreement, any adjustment of wages and salaries shall be retroactive to the effective date of each Agreement.
Feature. (i) 1 x first class 35mm composite positive answerprint of the Film, fully cut, titled and assembled and with the sound track thereof in perfect synchronization throughout with the photographic action thereof.
Feature. A documentary script assembled from written materials from various sources on a person, subject or theme in the arts, sciences and humanities. A220 MAGAZINE PROGRAM: A program of such as, but not limited to, talk items, interviews, poetry drama items, musical segments, panel discussions, documentaries, with all such segments integrated by a host and/or identifying device. A221
Feature. A feature is an abstraction of a real world phenomenon. A geographic feature is a feature associated with a location relative to the Earth. Geographic Information System (GIS) A geographic information system (GIS) is a computer‐based tool for mapping and analyzing things that exist and events that happen on earth. GIS technology integrates common database operations such as query and statistical analysis with the unique visualization and geographic analysis benefits offered by maps.
