401(k) Plan - 范本
0 人赞同了该文章
-------------------------------------------------------------
FORM OF MERRILL LYNCH
SPECIAL
PROTOTYPE DEFINED
CONTRIBUTION PLAN
ADOPTION AGREEMENT
-------------------------------------------------------------
401 (K) PLAN
EMPLOYEE THRIFT PLAN
PROFIT-SHARING PLAN
LETTER SERIAL NUMBER: D359287B
NATIONAL OFFICE LETTER DATE: 6/29/93
THIS PROTOTYPE PLAN AND ADOPTION AGREEMENT ARE IMPORTANT LEGAL INSTRUMENTS WITH LEGAL AND TAX IMPLICATIONS FOR WHICH THE SPONSOR, MERRILL LYNCH, PIERCE, FENNER& SMITH, INCORPORATED, DOES NOT ASSUME RESPONSIBILITY. THE EMPLOYER IS URGED TO CONSULT WITH ITS OWN ATTORNEY WITH REGARD TO THE ADOPTION OF THIS PLAN AND ITS SUITABILITY TO ITS CIRCUMSTANCES.
ADOPTION OF PLAN
The Employer named below hereby establishes or restates a profit-sharing plan that includes a|X|401 (k), |X| profit-sharing and/or|_| thrift plan feature (the" Plan") by adopting the Merrill Lynch Special Prototype Defined Contribution Plan and Trust as modified by the terms and provisions of this Adoption Agreement.
EMPLOYER AND PLAN INFORMATION
Employer Name:* N. E. RESTAURANT COMPANY, INC.
Business Address: 300 POND STREET
RANDOLPH, MASSACHUSETTS 02368
Telephone Number: (617) 986-4600
Employer Taxpayer ID Number: 06-1311266
Employer Taxable Year ends on: DECEMBER 31ST
Plan Name: N. E. RESTAURANT COMPANY, INC. 401 (K) PROFIT SHARING PLAN
Plan Number: 001
Profit 401 (k) Sharing Thrift
Effective Date of Adoption
or Restatement: 01/01/96 01/01/96
Tax Reform Act of 1986
Restatement Date:
Original Effective Date: 09/01/92 09/01/92
IF THIS PLAN IS A CONTINUATION OR AN AMENDMENT OF A PRIOR PLAN, ALL OPTIONAL FORMS OF BENEFITS PROVIDED IN THE PRIOR PLAN MUST BE PROVIDED UNDER THIS PLAN TO ANY PARTICIPANT WHO HAD AN ACCOUNT BALANCE, WHETHER OR NOT VESTED, IN THE PRIOR PLAN.
----------------------
* If there are any Participating Affiliates in this Plan, list below the proper name of each Participating Affiliate.
ARTICLE I.
DEFINITIONS
A. "COMPENSATION"
(1) With respect to each Participant, except as provided below, Compensation shall mean the (select all those applicable for each column):
|
401 (K) AND |
|
Profit Sharing |
|
|_| |
|_| |
(a) amount reported in the" Wages Tips and Other Compensation" Box on Form W-2 for the applicable period selected in Item 5 below. |
|
|_| |
|_| |
(b) compensation for Code Section 415 safe-harbor purposes (as defined in Section 3.9.1 (H) (i) of basic plan document#03) for the applicable period selected in Item 5 below. |
|
|X| |
|X| |
(c) amount reported pursuant to Code Section 3401 (a) for the applicable period selected in Item 5 below. |
|
|_| |
|_| |
(d) all amounts received (under either option (a) or (b) above) for personal services rendered to the Employer but excluding (select one): |_| overtime|_| bonuses|_| |
(2) Treatment of Elective Contributions (select one):
|
|X| |
(a) For purposes of contributions, Compensation shall include Elective Deferrals and amounts excludable from the gross income of the Employee under Code Section 125, Code Section 402 (e) (3), Code Section 402 (h) or Code Section 403 (b) (" elective contributions"). |
|
|_| |
(b) For purposes of contributions, Compensation shall not include" elective contributions." |
(3) CODA Compensation (select one):
|
|X| |
(a) For purposes of the ADP and ACP Tests, Compensation shall include" elective contributions." |
|
|X| |
(b) For purposes of the ADP and ACP Tests, Compensation shall not include" elective contributions." |
(4) With respect to Contributions to an Employer Contributions Account, Compensation shall include all Compensation (select one):
|
|_| |
(a) during the Plan Year in which the Participant enters the Plan. |
|
|X| |
(b) after the Participant's Entry Date. |
(5) The applicable period for determining Compensation shall be (select one):
|
|X| |
(a) the Plan Year. |
|
|_| |
(b) the Limitation Year. |
|
|_| |
(c) the consecutive 12-month period ending on___________. |
B. "DISABILITY"
(1) DEFINITION
Disability shall mean a condition which results in the Participant's (select one):
|
|_| |
(a) inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. |
|
|X| |
(b) total and permanent inability to meet the requirements of the Participant's customary employment which can be expected to last for a continuous period of not less than 12 months. |
|
|_| |
(c) qualification for Social Security disability benefits. |
|
|_| |
(d) qualification for benefits under the Employer's long-term disability plan. |
(2) CONTRIBUTIONS DUE TO DISABILITY (select one):
|
|X| |
(a) No contributions to an Employer Contributions Account will be made on behalf of a Participant due to his or her Disability. |
|
|_| |
(b) Contributions to an Employer Contributions Account will be made on behalf of a Participant due to his or her Disability PROVIDED THAT: the Employer elected option (a) or (c) above as the definition of Disability, contributions are not made on behalf of a Highly Compensated Employee, the contribution is based on the Compensation each such Participant would have received for the Limitation Year if the Participant had been paid at the rate of Compensation paid immediately before his or her Disability, and contributions made on behalf of such Participant will be non forfeitable when made. |
C. " EARLY RETIREMENT" is (select one):
|
|X| |
(1) not permitted. |
|
|
|_| |
(2) permitted if a Participant terminates Employment before Normal Retirement Age and has (select one): |
|
|
|
|_| |
(a) attained age____. |
|
|
|_| |
(b) attained age____ and completed_____ Years of Service. |
|
|
|_| |
(c) attained age____ and completed_____ Years of Service as a Participant. |
详细内容见附件
附件：
1.
401(k) Plan - NE Restaurant Co. Inc. (Jan 1, 1996).docx
下载
发布于 2021-12-02 18:18:24
还没有评论
