Bell Atlantic Cash Balance Plan - Effective January 1, 1999 (12/01/99 edition)
6. LIMITATIONS ON CONTRIBUTIONS AND BENEFITS
6.1 Conditional Contributions.
In no event, shall Plan assets be diverted for any purpose other than for the exclusive benefit of Plan Participants
and beneficiaries; provided, however, that to the extent permitted under ERISA and the Code, all contributions
to the Plan are subject to the following conditions:
6.1.1 Contributions Conditioned on Deductibility.
All contributions made to the Plan by each Participating Employer shall be conditioned upon the deductibility of
such contributions under the Code. To the extent that any such deduction is disallowed by the Internal Revenue
Service, or such contribution is otherwise nondeductible and recovery thereof is permitted, each Participating
Employer, upon the approval of the Treasurer of Bell Atlantic, shall have the right to demand and receive from
the Trustee the related contribution to the extent disallowed within one year after the disallowance of said
deduction or as otherwise permitted by applicable administrative rules.
6.1.2 Mistaken Contributions.
If a Participating Employer makes a contribution, or any part thereof, by mistake of fact, such contribution or part
thereof shall be returned to the Participating Employer within one year after such contribution is made.
6.2 Special Limitation on Benefits for Higher-Paid Employees.
6.2.1 Nondiscrimination upon Plan Termination.
In the event of Plan termination, the benefit payable to any highly compensated employee or any highly
compensated former employee (as defined in Section 414(q) of the Code and regulations thereunder) shall be
limited to a benefit that is nondiscriminatory under Section 401(a)(4) of the Code. If payment of benefits is
restricted in accordance with this paragraph, assets in excess of the amount required to provide such restricted
benefits shall become a part of the assets available under Section 10.4 for allocat