See Treas. Reg. 1.409A-2(b)(2)(iv).
Appears in 5 contracts
Sources: Nonqualified Deferred Compensation Plan Adoption Agreement (Frischs Restaurants Inc), Nonqualified Deferred Compensation Plan Adoption Agreement (Frischs Restaurants Inc), Nonqualified Deferred Compensation Plan Adoption Agreement (Frischs Restaurants Inc)