Five Percent Owner. A 5-percent owner of Kaydon (or any related entity) ; or
Five Percent Owner. Person who owns (or is considered to own, as described in Code section 318):
(a) More than 5 percent of the outstanding stock of the Employer;
(b) Stock representing more than 5 percent of the total combined voting power of all the Employer's stock; or
(c) More than 5 percent of the capital or profits interest of the Employer.
Five Percent Owner. A Participant is a Five-Percent Owner for purposes of this Section if such Participant is a Five-Percent Owner (as defined in Section 22.88) at any time during the Plan Year ending with or within the calendar year in which the Participant attains age 70-1/2. Once distributions have begun to a Five-Percent Owner under this Article, they must continue to be distributed, even if the Participant ceases to be a Five-Percent Owner in a subsequent year.
Five Percent Owner. Highly Compensated Employee....
Five Percent Owner. Five percent owner means for each aggregated employer that is a corporation, any person who owns (or is considered to own within the meaning of the shareholder attribution rules) more than five percent (5%) of the value of the outstanding stock of the corporation or stock possessing more than five percent (5%) of the total combined voting power of the corporation, and, for each aggregated employer that is not a corporation, any person who owns more than five percent (5%) of the capital interest or the profits interest in such aggregated employer. For the purposes of determining ownership percentages, each corporation, partnership and proprietorship otherwise required to be aggregated shall be viewed as a separate entity.
Five Percent Owner. If the Distributee is a Participant who is a five percent (5%) owner (as defined in Appendix B) at any time during the Plan Year ending with or within the calendar year in which such Participant attains age seventy and one-half (70-1/2) years, then the required beginning date is the April 1 following the calendar year in which the Participant attains age seventy and one-half (70-1/2) years...
Five Percent Owner. 1.20 Former K&G Plan Participant.........................................................................
Five Percent Owner. “Five Percent Owner” means either:
Five Percent Owner. A Participant is treated as a Five Percent ------------------ Owner for purposes of this Section 7.4 if the Participant is a Five Percent Owner as defined in Section 1.47(g)(iii) and Code Section 416(i) (determined under Code Section 416 but without regard to whether the Plan is Top-Heavy) at any time during the Plan Year ending with or within the calendar year in which the owner attains age sixty-six and one-half (66 1/2) years or any subsequent Plan Year. If distributions have begun to a Five Percent Owner under this Section, they must continue to be distributed, even if the Participant ceases to be a Five Percent Owner in a subsequent year.
Five Percent Owner. Any person who owns (or is considered to own within the meaning of section 318 of the Code) more than 5% of the interests in the Employer.
