Alternate Payee means a spouse, former spouse, child, or other dependent of a participant, who is designated to be paid retirement benefits in a qualified domestic relations order;
Plan approved domestic relations order means a judgment, decree, or order (including the approval of a settlement agreement) which is:
Qualified Domestic Relations Order means any judgment, decree, or order, including approval of a property settlement agreement, that:
Domestic Relations Order means a domestic relations order as defined by the Code or Title I of the Employee Retirement Income Security Act, or the rules thereunder.
Qualified beneficiary means a beneficiary who, on the date the beneficiary's qualification is determined:
Qualified Beneficiaries has the meaning set forth in Section 4.12.
Substitute Limited Partner means any Person admitted to the Partnership as a Limited Partner pursuant to Section 9.3 hereof.
Qualified interpreter means an interpreter who, via a video remote interpreting (VRI) service or an on-site appearance, is able to interpret effectively, accurately, and impartially, both receptively and expressively, using any necessary specialized vocabulary. Qualified interpreters include, for example, sign language interpreters, oral transliterators, and cued-language transliterators. 28
Qualified disabled veteran means a business entity that is 51% or more owned by one or more veterans with a service- connected disability.
QDRO means a qualified domestic relations order as defined in Section 414(p) of the Code or Title I, Section 206(d)(3) of ERISA (to the same extent as if this Plan were subject thereto), or the applicable rules thereunder.
Eligible Family Member means a member of the Subscriber’s family that is or becomes eligible to enroll for coverage under this Plan as a Dependent.
Substitute caregiver means any person other than the licensee, resident manager, floating resident manager, or shift caregiver who provides care and services in an AFH under the jurisdiction of the Department.
Substitute Member means a Person who is admitted as a Member of the Company pursuant to Section 2.7 as a result of a Transfer of Shares to such Person.
Substitute employee is a person hired to perform the duties of a position in the temporary absence of the employee who is regularly assigned to that position.
Incentive Stock Option means an Option intended to qualify as an incentive stock option within the meaning of Section 422 of the Code and the regulations promulgated thereunder.
Substitute Purchaser is defined in Section 21.
Substitute Check means a paper reproduction of an Item that satisfies the requirements and definition of “substitute check” set forth in Regulation CC.
Designated family member means any of the following:
Excess Parachute Payment means a payment described in Section 280G(b)(1) of the Code.
Hardship Distribution means a severe financial hardship to the Participant resulting from a sudden and unexpected illness or accident of the Participant or of his or her dependent (as defined in Section 152(a) of the Code), loss of a Participant’s property due to casualty, or other similar or extraordinary and unforseeable circumstances arising as a result of events beyond the control of the Participant. The circumstances that would constitute an unforseeable emergency will depend upon the facts of each case, but, in any case, a Hardship Distribution may not be made to the extent that such hardship is or may be relieved (i) through reimbursement or compensation by insurance or otherwise, (ii) by liquidation of the Participant’s assets, to the extent the liquidation of assets would not itself cause severe financial hardship, or (iii) by cessation of deferrals under this Plan.
Nonstatutory Stock Option means an Option not intended to qualify as an Incentive Stock Option.
Substitute Property shall have the meaning set forth in Section 2.6 hereof.
Section 409A of the Code means the nonqualified deferred compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder.
ISO means an employee incentive stock option described in Section 422(b) of the Code.
Successor personal representative means a personal representative, other than a special administrator, who is appointed to succeed a previously appointed personal representative.
NQSO means any Option that is not an ISO.