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prior Year commencing after 1978 . A prior <br /> Year shall be taken into account under this <br /> paragraph only if the Participant was <br /> eligible in that Year to participate in this <br /> Plan or in any other Eligible Deferred <br /> Compensation Plan. <br /> 4 . 3 Coordination with Other Plans : The limitations <br /> under Section 4 . 1 and 4 . 2 shall be reduced by any amount excluded <br /> from the Participant ' s gross income for the same Year (or any <br /> prior Year taken into account under Section 4 .2) under sections <br /> 402 (e) (3) , 402 (h) (1) (B) , 403 (b) , 457 (a) , or 501 (c) (18) of the <br /> Code under a plan maintained by the Employer or any other <br /> employer, except that the limitation under Section 4 .1 (b) shall <br /> not be reduced by any amount excluded from gross income under a <br /> plan maintained by another Employer. <br /> ARTICLE 5 - PARTICIPANT ACCOUNTS <br /> 5 . 1 Crediting of Accounts : All Deferrals and <br /> Transfers with respect to a Participant shall be credited to the <br /> Participant ' s Account as of the date such amounts are invested in <br /> the Fund in accordance with the procedures established by the <br /> Board. The Employer shall cause all Deferrals and Transfers to <br /> be invested in the Fund as soon as practicable after such amounts <br /> are withheld from the Participant ' s salary or wages or are <br /> available from the transferor plan, as applicable. <br /> 5 . 2 Account Balances : The value, or balance, of each <br /> Participant ' s Account shall equal the aggregate value of the Fund <br /> investments held with respect to the Participant, based on the <br /> Investment Options selected by the Participant, and the method of <br /> valuation established by the Board. Each Participant shall <br /> periodically receive a statement which shows his or her Account <br />