Limits on Employer Matching Contributions. Section 401(m)(2) of the Internal Revenue Code and the regulations thereunder are incorporated in this Plan by reference. The limitation contained in Section 401(m)(2)(A)(i) is referred to in this Plan as Limit C and that contained in Section 401(m)(2)(A)(ii) is referred to as Limit D. For purposes of calculating Limit C or D, the following rules apply: (i) The ACP of all eligible Employees will be taken into account, (ii) An eligible Employee is any Employee who is directly or indirectly eligible to receive an Employer Contribution and includes an Employee who would be a Participant or would receive an Employer Contribution but for the failure to make a cash or deferred election, an Employee whose right to make a cash or deferred election has been suspended because of an election (other than certain one-time elections) not to participate because of receipt of a distribution or because his or her compensation is below a stated amount. (iii) In the case of an Employee who is eligible to participate in the Plan and who makes or receives no Employer Contribution, the contribution ratio that is to be included in the ACP is zero. (iv) An Employer Contribution is taken into account for a Plan ~(ear only if it is M made on account of the Participant's cash or deferred election for the Plan Year, II) allocated to the Participant's Employer Contribution Account during that Plan Year and (III) paid to the Trust Fund by the end of the 12th month following the close of the Plan Year. (v) All Employer Contributions that are made under two or more plans that are aggregated for purposes of Sections 401(a)(4) and 410(b) (other than Section 410(b)(2)(A)) of the Internal Revenue Code are to be treated as made under a single plan and if two or more plans are permissively aggregated for purposes of Section 401(m) of the Internal Revenue Code, the aggregated plans must satisfy Sections 401(a)(4) and 410(b) of the Internal Revenue Code as though they were a single plan, (vi) In the case of a highly Highly-Compensated Participant who is either a 5% owner or one of the ten most Highly-Compensated Participants and is thereby subject to the family aggregation rules of Section 414(q)(6) of the Internal Revenue Code, the ACP for the family group (which is treated as one Highly- Compensated Participant) is the greater of (a) the ACP determined by combining the contributions and compensation of all eligible family members who are highly compensated without regard to family aggregation ...
