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Agmt04 Separation incentive SIP
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Agmt04 Separation incentive SIP
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Last modified
7/5/2005 2:48:58 PM
Creation date
7/19/2004 12:03:36 PM
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Template:
Agreement
Contractor Name
separation incentive plan SIP
PROJECT NAME
defined benefit
RMP File Number
904
Date
4/12/2004
Reso Ref
14577
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<br /> Member to the defined contribution plans which constitute an Annual Addition to a defined <br /> contribution plan, to the extent they would reduce the sum of the tractions to 1.0, will be returned <br /> to the Member; (iii) if additional reductions are required for the sum of the fractions to equal 1.0, <br /> the Annual Benefit of a Member under this Plan will be reduced (but not below zero and not <br /> below the amount of the Member's Accrued Benefit to date) to the extent necessary to prevent <br /> the sum of the tractions, computed as of the close of the Limitation Year trom exceeding 1.0; <br /> and (iv) if additional reductions are required for the sum of the tractions to equal 1.0, the <br /> reductions will then be made to the Annual Additions of the defined contribution plans. <br /> If the Employer maintains one or more defined benefit plans, in addition to this <br /> Plan, covering an Employee who is also a Member in this Plan, the sum of the Annual Benefits <br /> of all the plans will be treated as a single benefit for the purposes of applying the limitations of <br /> Section A.2(a). If these benefits exceed, in the aggregate, the limitations of Section A.2(a), the <br /> Normal Retirement Benefits under this Plan will be reduced (but not below zero) until the sum of <br /> the benefits of the Related Plan( s) satisfy the limitations. In the case of an individual who was a <br /> Member in one or more defined benefit plans of the Employer as of the first day of the first <br /> Limitation Year beginning after December 31, 1986, the application of the limitations of this <br /> Section A.2 shall not cause the Limitation under Section A.2(a) for such individual under all <br /> such defined benefit plans to be less than the individual's Current Accrued Benefit. The <br /> preceding sentence applies only if such defined benefit plans met the requirements of <br /> Section 415 of the Code, for all Limitation Years beginning before May 6, 1986. F or purposes <br /> of this Section A.2(g), an individual's Current Accrued Benefit means a Member's Accrued <br /> Benefit under the Plan, determined as if the Member had separated trom service as of the close <br /> of the last Limitation Year beginning before January 1, 1987, when expressed as an annual <br /> A-9 <br /> NBI :508358.9 <br />
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