Exhibit 10(w)
INTRODUCTION
1
ARTICLE I DEFINITIONS
2
1.1 Definitions
2
ARTICLE II PARTICIPATION
6
2.1 In General
6
2.2 Disputes as to Employment Status
6
ARTICLE III DEFERRAL ELECTIONS
7
3.1 Elections to Defer Eligible Compensation
7
3.2 Contribution Amounts
7
3.3 Crediting of Deferrals
8
3.4 Investment Elections
8
3.5 Investment Return Not Guaranteed
9
ARTICLE IV ACCOUNTS
10
4.1 Accounts
10
4.2 Valuation of Accounts
10
4.3 Use of a Trust
10
ARTICLE V VESTING AND FORFEITURES
11
5.1 In General
11
5.2 Exceptions
11
ARTICLE VI DISTRIBUTIONS
12
6.1 Distribution Rules for Non-RAC Amounts
12
6.2 Distribution Rules for RAC Subaccount
13
6.3 Effect of Taxation
13
6.4 Permitted Delays
13
6.5 Pre-2005 Deferrals
13
6.6 Payments Not Received At Death
13
6.7 Inability to Locate Participant
13
6.8 Committee Rules
14
ARTICLE VII ADMINISTRATION
15
7.1 Committees
15
7.2 Committee Action
15
7.3 Powers and Duties of the Administrative Committee
16
7.4 Powers and Duties of the Investment Committee
16
7.5 Construction and Interpretation
17
INTRODUCTION
1
ARTICLE I DEFINITIONS
2
1.1 Definitions
2
ARTICLE II PARTICIPATION
6
2.1 In General
6
2.2 Disputes as to Employment Status
6
ARTICLE III DEFERRAL ELECTIONS
7
3.1 Elections to Defer Eligible Compensation
7
3.2 Contribution Amounts
7
3.3 Crediting of Deferrals
8
3.4 Investment Elections
8
3.5 Investment Ret