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<br /> "Old Law Benefits" means benefits to which the new Section 4l5(b )(2)(E) <br /> changes are not applied. <br /> "Related Plan" means any other defined benefit plan (as defined in Section <br /> 415(k) of the Code) maintained by the Employer. <br /> "RPA'94 Freeze Date" means the earlier of (i) the later of the date a plan <br /> amendment adopting the Section 415(b )(2)(E) changes is adopted or made effective; or (ii) the <br /> first day of the first limitation year beginning after December 31, 1999. <br /> "Section 415 Compensation" means a Member's earned income, wages, salaries, <br /> fees for professional service and other amounts received (without regard to whether an amount is <br /> paid in cash) for personal services actually rendered in the course of employment with an <br /> Employer maintaining the Plan to the extent that the amounts are includable in gross income <br /> (including, but not limited to, commissions paid salesmen, compensation for services on the <br /> basis of a percentage of profits, commissions on insurance premiums, tips, bonuses, fringe <br /> benefits, reimbursements, and expense allowances) and excluding the following: (a) Employer <br /> contributions to a plan of deferred compensation to the extent contributions are not included in <br /> gross income of the Employee for the taxable year in which contributed, or on behalf of an <br /> Employee to a simplified employee pension plan to the extent such contributions are deductible <br /> under Section 219(b )(2) of the Code, and any distributions from a plan of deferred compensation <br /> whether or not includable in the gross income of the Employee when distributed; (b) amounts <br /> realized ttom the exercise of a nonqualified stock option, or when restricted stock (or property) <br /> held by an Employee becomes freely transferable or is no longer subject to a substantial risk of <br /> forfeiture; (c) amounts realized ttom the sale, exchange or other disposition of stock acquired <br /> under a qualified stock option; and (d) other amounts which receive special tax benefits, or <br /> A-4 <br /> NB 1:508358,9 <br /> ,.. ,--.., .....-..0- --.. <br />