pursuant to Section 415(c) thereof and (iii) the aggregate of annual Retirement
Plan benefits and additions to Savings Plans pursuant to Section 415(e)
(j) "401(a)(17) Limitations" means Retirement Plan and
Savings Plan provisions adopted pursuant to Section 401(a)(17) of the Internal
Revenue Code to limit earnings considered for purposes of computing Retirement
Plan benefits and Savings Plan contributions to $200,000 (or such greater
amount permitted for such year in accordance with regulations promulgated by
the Secretary of the Treasury or his delegate) for each Plan Year ending on or
before December 31, 1993 and then as of January 1, 1994 to $150,000 (or such
greater amount permitted for such year in accordance with regulations
promulgated by the Secretary of the Treasury or his delegate).
(k) "Key Employee Participant" means an employee of the
Company or an Affiliate recommended by the Company's senior management and
designated a participant in this Plan by the Committee, who is within the
category of a select group of management or highly compensated employees as
referred to in Sections 201(a)(2), 301(a)(3) and 401(a)(1) of ERISA for any
Plan Year and who holds or held a key position during the current Plan Year or
the prior Plan Year. A Key Employee Participant shall be designated as being
eligible to participate in Section 3 benefits as determined in the sole
discretion of the Committee.
(l) "Normal Retirement Date" means the first day of the
calendar month following the month in which a person's 65th birthday occurs.
(m) "Participant" means an Executive Participant or a Key
Employee Participant, as applicable.
(n) "Plan Year" means the calendar year.