126 Specified Employee

126 Specified Employee. Shall mean any Participant who, at the time of his or her Separation from Service, is a "key employee", within the meaning of Section 416(i) of the Code, of any Service Recipient any of the stock in which is publicly traded on an established securities market or otherwise. The determination as to whether a Participant is a Specified Employee shall be determined in a manner consistent with applicable Treasury Regulations under Section 409A.