DATE OR THAT THE LEVEL OF BONA FIDE SERVICES THE EMPLOYEE WOULD PERFORM
AFTER SUCH DATE (WHETHER AS AN EMPLOYEE OR INDEPENDENT CONTRACTOR) WOULD
PERMANENTLY DECREASE TO NO MORE THAN TWENTY PERCENT (20%) OF THE AVERAGE LEVEL
OF BONA FIDE SERVICES PERFORMED (WHETHER AS AN EMPLOYEE OR AN INDEPENDENT
CONTRACTOR) OVER THE IMMEDIATELY PRECEDING THIRTY-SIX (36) MONTH PERIOD (OR THE
FULL PERIOD OF SERVICES TO THE EMPLOYER IF THE EMPLOYEE HAS BEEN PROVIDING
SERVICES TO THE EMPLOYER LESS THAN THIRTY-SIX (36) MONTHS)). SEPARATION FROM
SERVICE SHALL NOT BE DEEMED TO OCCUR WHILE THE EMPLOYEE IS ON MILITARY LEAVE,
SICK LEAVE OR OTHER BONA FIDE LEAVE OF ABSENCE IF THE PERIOD DOES NOT EXCEED SIX
(6) MONTHS OR, IF LONGER, SO LONG AS THE EMPLOYEE RETAINS A RIGHT TO
REEMPLOYMENT WITH ANY MEMBER OF THE COMPANY CONTROLLED GROUP UNDER AN APPLICABLE
STATUTE OR BY CONTRACT. FOR THIS PURPOSE, A LEAVE IS BONA FIDE ONLY IF, AND SO
LONG AS, THERE IS A REASONABLE EXPECTATION THAT THE EMPLOYEE WILL RETURN TO
PERFORM SERVICES FOR ANY MEMBER OF THE COMPANY CONTROLLED GROUP. NOTWITHSTANDING
THE FOREGOING, A TWENTY-NINE (29) MONTH PERIOD OF ABSENCE WILL BE SUBSTITUTED
FOR SUCH SIX (6) MONTH PERIOD IF THE LEAVE IS DUE TO ANY MEDICALLY DETERMINABLE
PHYSICAL OR MENTAL IMPAIRMENT THAT CAN BE EXPECTED TO RESULT IN DEATH OR CAN BE
EXPECTED TO LAST FOR A CONTINUOUS PERIOD OF NO LESS THAN SIX (6) MONTHS AND THAT
CAUSES THE EMPLOYEE TO BE UNABLE TO PERFORM THE DUTIES OF HIS OR HER POSITION OF
EMPLOYMENT. FOR THIS PURPOSE, THE "COMPANY CONTROLLED GROUP" IS THE
PARTICIPANT'S EMPLOYER AND ALL PERSONS WITH WHOM THE EMPLOYER WOULD BE
CONSIDERED A SINGLE EMPLOYER UNDER CODE SECTIONS 414(B) AND 414(C); PROVIDED
THAT, IN APPLYING CODE SECTIONS 1563(A)(1), (2) AND (3) FOR PURPOSES OF
DETERMINING A CONTROLLED GROUP OF CORPORATIONS UNDER CODE SECTION 414(B), THE
LANGUAGE "AT LEAST 50 PERCENT" SHALL BE USED INSTEAD OF "AT LEAST 80 PERCENT"
EACH PLACE IT APPEARS THEREIN, AND IN APPLYING TREAS. REGS. § 1.414(C)-2 FOR
PURPOSES OF DETERMINING TRADES OR BUSINESSES THAT ARE UNDER COMMON CONTROL FOR
PURPOSES OF CODE SECTION 414(C), "AT LEAST 50 PERCENT" SHALL BE USED INSTEAD OF
"AT LEAST 80 PERCENT" EACH PLACE IT APPEARS THEREIN. IF AN EMPLOYER WHO IS AN
AFFILIATE (I.E., NOT THE PRINCIPAL SPONSOR) CEASES TO BE AN AFFILIATE BECAUSE OF
A SALE OF SUBSTANTIALLY ALL THE STOCK OR ASSETS OF THAT EMPLOYER, THEN
PARTICIPANTS WHO ARE EMPLOYED BY THAT EMPLOYER AND WHO CEASE TO BE EMPLOYED BY
THAT EMPLOYER IN CONNECTION WITH THE SALE OF SUBSTANTIALLY ALL THE STOCK OR
ASSETS OF THAT EMPLOYER SHALL BE DEEMED TO HAVE THEREBY HAD A TERMINATION OF
EMPLOYMENT FOR THE PURPOSES OF COMMENCING DISTRIBUTIONS FROM THIS PLAN.
1.49
"TRUST" SHALL MEAN ONE OR MORE TRUSTS ESTABLISHED PURSUANT TO THAT
CERTAIN MASTER TRUST AGREEMENT BETWEEN THE PRINCIPAL SPONSOR AND THE TRUSTEE
NAMED THEREIN, AS AMENDED FROM TIME TO TIME.
1.50
"UNFORESEEABLE FINANCIAL EMERGENCY" SHALL MEAN AN UNANTICIPATED
EMERGENCY THAT IS CAUSED BY AN EVENT