Specified Employee

Specified Employee. Means a "key employee" of a publicly traded company, within the meaning of Code Section 409A and the Treasury regulations issued thereunder.

Specified Employee. Means a Key Employee who is employed by SMSC or any Related Entities which has its stock publicly traded on an established securities market.

Specified Employee. Means an employee identified in Code Section 409A(a)(2)(B)(i).

Specified Employee. A "key employee" (within the meaning of Code §416(i) without regard to Code §416(i)(5) thereof) of any member of the Controlled Group which has stock which has publicly traded on an established securities market or otherwise. You shall be treated as being a Specified Employee as of any date occurring during the period beginning April 1 of a given calendar year and ending on the next following March 31 if You meet the definition of a Specified Employee in the preceding sentence at any time... during the calendar year immediately preceding such given calendar year. View More

Specified Employee. Means Specified Employee" means any Participant who, as of the date of such Participant's Separation from Service, is determined to be a "key employee" of the Company and, at such time, the Company has any stock that is publicly traded on an established securities market or otherwise. For purposes of this definition, a Participant is a "key employee" if the Participant meets the requirements of Sections 416(i)(1)(A)(i), (ii) or (iii) of the Code (applied in accordance with the Treasury... Regulations thereunder and disregarding Section 416(i)(5) of the Code) at any time during the twelve (12) month period ending on the last day of the Company's applicable fiscal year (referred to as the "identification date" below). If a Participant is a "key employee" as of the identification date, such Participant shall be treated as a "key employee" for the entire twelve (12) month period beginning on the first day of the fourth month following the identification date. For purposes of this definition, a Participant's compensation for the twelve (12) month period ending on an identification date shall mean such Participant's compensation, as determined under Treasury Regulation Section 1.415(c)-2(d)(4), from the Company for such period. View More

Specified Employee. A "specified employee" as defined in Treasury Regulation §1.409A-1(i) (or any successor regulation). For purposes of identifying Specified Employees, the specified employee identification date is December 31st of each year and the specified employee effective date is April 1st of each year.

Specified Employee. Shall mean a Participant who, as of the date of his Termination of Employment, is a key employee (as defined under Code Section 416(i)(1)(A)(i), (ii) or (iii) but determined without reference to Code Section 416(i)(5)) of the Employer, as determined in accordance with the rules and procedures specified by the Committee in accordance with the requirements of Section 409A of the Code and the Treasury Regulations issued thereunder. The status of a Participant as a Specified Employee during the... Measurement Period (defined herein) shall be determined annually on December 31st of the Plan Year immediately preceding the Measurement Period ("Identification Date"). The Measurement Period shall be the twelve (12) month period beginning on the April 1st succeeding the Identification Date for which it relates and ending on the March 31st of the following Plan Year. View More

Specified Employee. Any Company employee that the Company determines is a Specified Employee within the meaning of Section 409A of the Code. The Company shall determine whether an employee is a Specified Employee by applying reasonable, objectively determinable identification procedures set forth in a resolution of the Board issued before December 31, 2007.

Specified Employee. Means a key employee of the Company and any of its subsidiaries within the meaning of Treasury Regulation § 1.409A-1(i).

Specified Employee. Means a Key Employee, as defined under Section 416 of the Code, who is employed by Gyrodyne or any Related Entities which has its stock publicly traded on an established securities market. The stock of Gyrodyne Company of America, Inc., is traded on the NASDAQ Exchange. For purposes of the Agreement, the "Specified Employee Identification Date" shall be each December 31, and the "Specified Employee Effective Date" shall also be December 31.... Specified Employees shall be determined by the Compensation Committee on an annual basis for purposes of all nonqualified deferred compensation plans and any other programs in accordance with the provisions of Section 409A of the Code. View More