Specified Employee

Specified Employee. The meaning set forth in Section 409A of the Internal Revenue Code, as amended and the regulations promulgated thereunder

Specified Employee. As defined by Section 409A

Specified Employee. An individual who, as of the date of his or her Separation from Service, meets the requirements to be a "key employee" as defined in Code section 416(i)(1)(A)(i), (ii) or (iii) (applied in accordance with the regulations thereunder and without regard to section 416(i)(5)) at any time during the 12-month period ending on the Specified Employee Identification Date. For purposes of this determination, the Specified Employee Identification Date is each December 31 and the Specified Employee... Effective Date is the April 1 following such Identification Date. If the individual is a key employee as of a Specified Employee Identification Date, the individual is treated as a "key employee" for purposes of this section for the entire 12-month period beginning on the Specified Employee Effective Date. The terms "Identification Date" and "Effective Date" for purposes of this paragraph have the meanings specified in Treasury Regulation 1.409A-1(i)(3) and (4) View More

Specified Employee. One of the individuals identified in accordance with the principles set forth below

Specified Employee. Any Participant who is a key employee of the Company, as defined in Section 416(i) of the Code without regard to Section 416(i)(5) of the Code, and who is determined to be a Specified Employee pursuant to procedures adopted by the Board of Directors of the Company or its delegate in accordance with Code Section 409A

Specified Employee. A specified employee within the meaning of Code Section 409A(a)(2)(B)(i)

Specified Employee. Any employee of the Company or a subsidiary of the Company that the Company determines is a Specified Employee within the meaning of Section 409A of the Code

Specified Employee. Generally means an employee who is (i) an officer of the Company or a Related Entity having annual compensation greater than $140,000 (with certain adjustments for inflation after 2006), (ii) a five-percent owner of the Company or a Related Entity or (iii) a one-percent owner of the Company or a Related Entity having annual compensation greater than $150,000. This definition is intended to comply with the "specified employee" rules of Section 409A(a)(2)(B)(i) of the Code and shall be... interpreted accordingly. View More

Specified Employee. The meaning set forth in Section 409A

Specified Employee. Shall have the meaning specified by Section 409A and the rules and regulations thereunder, as such meaning may be modified or amended from time to time.