Rollover Notification Date shall be defined as set forth in the Prospectus under "Summary of Essential Information."
Designated Retirement Account means any retirement plan or account described or qualified under the Internal Revenue Code of 1986, as amended, or a subaccount thereof.
Former Participant means a person who has been a Participant, but who has ceased to be a Participant for any reason.
Rollover means the renewal of all or any part of any LIBOR Rate Loan upon the expiration of the Interest Period with respect thereto, pursuant to Section 2.3.
Rollover Contribution means any rollover contribution to the Plan made by a Participant as may be permitted under Article V.
Inactive Participant means each Participant (other than a Retired Participant, Deceased Participant or Disabled Participant) who is not in active service as an Outside Director and is not actively employed by a Participating Company.
Rollover Date means the date of commencement of a new Interest Period applicable to a Loan and which shall be a Banking Day.
Rollover Contribution Account means the separate Account maintained for a Member to record such Member's share of the Trust Fund attributable to any Rollover Contribution made to the Plan on his behalf.
Program participant means an individual certified by the secretary as a program participant under Iowa Code section 9E.3.
Deferred Retirement Date means, in the case of any Participant who continues in employment after his Normal Retirement Date, the first day of any month following his actual retirement.
Participating employee means an employee whose election to participate in a Plan has been approved by the employer.
Non-Elective Contribution means the Employer contributions to the Plan excluding, however, contributions made pursuant to the Participant's deferral election provided for in Section 4.2 and any Qualified Non-Elective Contribution used in the "Actual Deferral Percentage" tests.
Section 162(m) Participant means any key Employee designated by the Administrator as a key Employee whose compensation for the fiscal year in which the key Employee is so designated or a future fiscal year may be subject to the limit on deductible compensation imposed by Section 162(m) of the Code.
Non-U.S. Participant means any Participant that if it were a Lender would qualify as a Non-U.S. Lender.
Rollover Contributions means, for any Participant, his rollover contributions as provided in Section 7.1.
Retired Participant means a person who has been a Participant, but who has become entitled to retirement benefits under the Plan.
Active Participant means, with respect to any day or date, a Participant who is in Service on such day or date; provided, that a Participant shall cease to be an Active Participant (i) immediately upon a determination by the Committee that the Participant has ceased to be an Employee or Independent Contractor, or (ii) at the end of the Plan Year that the Committee determines the Participant no longer meets the eligibility requirements of the Plan.
Participant ID means each unique identifier assigned to a Participant other than a DMA Customer by BSEF for access to the SEF operated by BSEF.
CDS Participant means a participant in CDS that holds security entitlements in Units on behalf of beneficial owners of those Units;
Direct rollover means a payment by the Plan to the Eligible Retirement Plan specified by the Distributee.
Terminated Participant means a person who has been a Participant, but whose employment has been terminated other than by death, Total and Permanent Disability or retirement.
Individual retirement account means a trust, custodial arrangement, or annuity under Section 408(a) or (b), Internal Revenue Code of 1954 (26 U.S.C. Section 408 (1986)).
Rollover Account means the account established hereunder to which amounts transferred from a qualified plan or individual retirement account in accordance with Section 4.6 are allocated.
Covered Participant means a Participant who is a “covered employee” as defined in Section 162(m)(3) of the Code, and the regulations promulgated thereunder, and any individual the Committee determines should be treated as such a covered employee.
Participant has the meaning specified in Section 10.06(d).
Qualified Participant means an individual who is a participant of Tier 2 and who meets 1 of the following requirements: