definiens: means the equivalent of the work of one ( 1 ) employee with appropriate professional scientific and/or technicalor managerial experience, working on a dedicated full time basis for 53 one ( 1 ) year ( consisting of at least a total of [ * * * ] hours per year of dedicated effort, excluding vacations and holidays)of work on or directly related to the R&D Plan, carried out by an Isis employee, or Third Party mutually agreed uponby the R&D Committee and expressly stated in the R&D Plan . Overtime will not be counted toward the number ofhours that are used to calculate the FTE contribution . No one person will be permitted to account for more than [ * * * ] hours of FTE contribution per year . Any person who devotes less than [ * * * ] hours per year will be treated as an FTEon a pro - rata basis, based upon the actual number of hours worked divided by [ * * * ]