{"component": "clause", "props": {"groups": [{"snippet_links": [{"key": "purposes-of-the-plan", "type": "clause", "offset": [4, 24]}, {"key": "the-terms", "type": "definition", "offset": [26, 35]}, {"key": "actuarially-equivalent", "type": "definition", "offset": [64, 86]}, {"key": "with-respect-to", "type": "clause", "offset": [98, 113]}, {"key": "amount-of-benefit", "type": "clause", "offset": [149, 166]}, {"key": "payable-at", "type": "definition", "offset": [203, 213]}, {"key": "to-executive", "type": "clause", "offset": [349, 361]}, {"key": "in-the-case", "type": "clause", "offset": [367, 378]}, {"key": "actuarial-assumptions", "type": "definition", "offset": [436, 457]}, {"key": "to-determine", "type": "definition", "offset": [478, 490]}, {"key": "times-of-payment", "type": "clause", "offset": [533, 549]}, {"key": "benefits-payable", "type": "clause", "offset": [622, 638]}, {"key": "discount-rate", "type": "definition", "offset": [699, 712]}, {"key": "aa-corporate-bond-rate", "type": "definition", "offset": [812, 834]}, {"key": "the-individual", "type": "clause", "offset": [866, 880]}, {"key": "actuarial-firm", "type": "definition", "offset": [892, 906]}, {"key": "by-company", "type": "clause", "offset": [916, 926]}, {"key": "plans-generally", "type": "clause", "offset": [950, 965]}, {"key": "an-individual", "type": "clause", "offset": [1018, 1031]}, {"key": "the-\u2587", "type": "clause", "offset": [1207, 1212]}, {"key": "bond-yield", "type": "definition", "offset": [1245, 1255]}, {"key": "corporate-bonds", "type": "definition", "offset": [1278, 1293]}, {"key": "period-ending", "type": "definition", "offset": [1354, 1367]}, {"key": "day-of", "type": "clause", "offset": [1380, 1386]}, {"key": "date-of", "type": "clause", "offset": [1418, 1425]}, {"key": "applicable-election", "type": "definition", "offset": [1430, 1449]}, {"key": "to-receive", "type": "definition", "offset": [1450, 1460]}, {"key": "the-daily", "type": "clause", "offset": [1618, 1627]}, {"key": "in-good-faith", "type": "definition", "offset": [1733, 1746]}, {"key": "upon-request", "type": "definition", "offset": [1764, 1776]}, {"key": "specified-period", "type": "definition", "offset": [1854, 1870]}, {"key": "payment-for", "type": "clause", "offset": [1950, 1961]}, {"key": "such-information", "type": "definition", "offset": [2041, 2057]}], "size": 7, "samples": [{"hash": "hg8DMeWEQ3q", "uri": "/contracts/hg8DMeWEQ3q#actuarial-equivalent", "label": "Flight Benefits and Supplemental Executive Retirement Plan Amendment (Continental Airlines Inc /De/)", "score": 19.0, "published": true}, {"hash": "ebkOgB56uQE", "uri": "/contracts/ebkOgB56uQE#actuarial-equivalent", "label": "Flight Benefits and Supplemental Executive Retirement Plan Amendment (Continental Airlines Inc /De/)", "score": 19.0, "published": true}, {"hash": "aksUAyVuiQ1", "uri": "/contracts/aksUAyVuiQ1#actuarial-equivalent", "label": "Amendment to Flight Benefits and Supplemental Executive Retirement Plan (Continental Airlines Inc /De/)", "score": 19.0, "published": true}], "snippet": "For purposes of the Plan, the terms \"actuarial equivalent\", or \"actuarially equivalent\" when used with respect to a specified benefit shall mean the amount of benefit of the referenced different type or payable at the referenced different age that can be provided at the same cost as such specified benefit, as computed by the Actuary and certified to Executive (or, in the case of Executive's death, to his spouse) by the Actuary. The actuarial assumptions used under the Plan to determine equivalencies between different forms and times of payment shall be the same as the actuarial assumptions then used in determining benefits payable under the CARP; provided, however, that with respect to the discount rate used to calculate a Lump-Sum Payment or a Spousal Lump-Sum Payment, the discount rate shall be the Aa Corporate Bond Rate. The term \"Actuary\" shall mean the individual actuary or actuarial firm selected by Company to service its pension plans generally or if no such individual or firm has been selected, an individual actuary or actuarial firm appointed by Company and reasonably satisfactory to Executive and/or Executive's spouse. The term \"Aa Corporate Bond Rate\" shall mean the average of the \u2587\u2587\u2587\u2587\u2587'\u2587 daily long-term corporate bond yield averages for Aa-rated corporate bonds published by \u2587\u2587\u2587\u2587\u2587'\u2587 Investors Service, for the three-month period ending on the last day of the second month preceding the date of the applicable election to receive a Lump-Sum Payment or a Spousal Lump-Sum Payment, as determined by the Actuary (or, if such yield information is no longer so published, then the average of the daily corporate bond yields for a comparable sample of Aa-rated corporate bonds of comparable tenor determined in good faith by the Actuary). Upon request, Company shall cause the Actuary to compute the Aa Corporate Bond Rate for a specified period and the amount of the applicable annuity, Lump-Sum Payment or Spousal Lump-Sum Payment for Executive (or, in the case of Executive's death, his spouse) and shall deliver such information to Executive or such spouse.", "hash": "4bbd097987fea2a507a0fc4978230daa", "id": 6}, {"snippet_links": [{"key": "this-subsection", "type": "definition", "offset": [86, 101]}, {"key": "reduction-for-early-commencement-of-benefits", "type": "clause", "offset": [149, 193]}, {"key": "actuarial-assumptions", "type": "definition", "offset": [239, 260]}, {"key": "for-purposes-of", "type": "clause", "offset": [262, 277]}, {"key": "lump-sum", "type": "definition", "offset": [294, 302]}, {"key": "the-retirement-plan", "type": "clause", "offset": [377, 396]}, {"key": "to-the-extent", "type": "clause", "offset": [402, 415]}], "size": 23, "samples": [{"hash": "3UEETWpT3Gs", "uri": "/contracts/3UEETWpT3Gs#actuarial-equivalent", "label": "Change in Control Compensation Agreement (Kaydon Corp)", "score": 21.173853525, "published": true}, {"hash": "lB49znMG0jr", "uri": "/contracts/lB49znMG0jr#actuarial-equivalent", "label": "Employment Agreement (Kaydon Corp)", "score": 21.0, "published": true}, {"hash": "ggAdhbnUn9t", "uri": "/contracts/ggAdhbnUn9t#actuarial-equivalent", "label": "Employment Agreement (Kaydon Corp)", "score": 21.0, "published": true}], "snippet": "The Actuarial Equivalent of the payments from the SERP determined under that Plan and this subsection shall be determined by taking into account the reduction for early commencement of benefits imposed by that Plan and by using reasonable actuarial assumptions. For purposes of determining the lump sum actuarial equivalent, the corresponding actuarial assumptions provided in the Retirement Plan (or, to the extent not provided in that Plan, as provided under GATT) shall be used.", "hash": "f3fd41c8bc3dc3676e134abae4b091ca", "id": 1}, {"snippet_links": [{"key": "for-purposes-of", "type": "clause", "offset": [0, 15]}, {"key": "interest-rate", "type": "clause", "offset": [98, 111]}, {"key": "the-plan", "type": "clause", "offset": [248, 256]}, {"key": "the-code", "type": "clause", "offset": [314, 322]}, {"key": "mortality-table", "type": "definition", "offset": [324, 339]}, {"key": "income-tax-regulations", "type": "definition", "offset": [431, 453]}], "size": 20, "samples": [{"hash": "k1qgh1brPP2", "uri": "/contracts/k1qgh1brPP2#actuarial-equivalent", "label": "Adoption Agreement (Premier Strategic Growth Fund)", "score": 18.0, "published": true}, {"hash": "iW1RTUFyCIQ", "uri": "/contracts/iW1RTUFyCIQ#actuarial-equivalent", "label": "Adoption Agreement (Dreyfus Global Growth Fund)", "score": 18.0, "published": true}, {"hash": "iRlaDirKCT3", "uri": "/contracts/iRlaDirKCT3#actuarial-equivalent", "label": "Adoption Agreement (Dreyfus Growth Opportunity Fund Inc)", "score": 18.0, "published": true}], "snippet": "For purposes of determining the Actuarial Equivalent, of any benefit, the following mortality and interest rate assumptions shall be used: Interest rate - Pre-retirement: [. . . .]% Post-retirement: [. . . .]% (must be between 7 1/2% and 8 1/2% if the Plan provides for permitted disparity under section 401(l) of the Code. Mortality table: [. . . .] (must be standard mortality table as described in section 1.401(a)(4)-12 of the Income Tax regulations if the Plan provides for permitted disparity under section 401(l) of the Code.", "hash": "81b094ee87acf17c26e245dc0e248c8e", "id": 2}, {"snippet_links": [{"key": "purposes-of-the-plan", "type": "clause", "offset": [4, 24]}, {"key": "the-terms", "type": "definition", "offset": [26, 35]}, {"key": "actuarially-equivalent", "type": "definition", "offset": [64, 86]}, {"key": "with-respect-to", "type": "clause", "offset": [98, 113]}, {"key": "amount-of-benefit", "type": "clause", "offset": [149, 166]}, {"key": "payable-at", "type": "definition", "offset": [203, 213]}, {"key": "to-executive", "type": "clause", "offset": [349, 361]}, {"key": "in-the-case", "type": "clause", "offset": [367, 378]}, {"key": "actuarial-assumptions", "type": "definition", "offset": [436, 457]}, {"key": "to-determine", "type": "definition", "offset": [478, 490]}, {"key": "times-of-payment", "type": "clause", "offset": [533, 549]}, {"key": "benefits-payable", "type": "clause", "offset": [622, 638]}, {"key": "the-individual", "type": "clause", "offset": [685, 699]}, {"key": "actuarial-firm", "type": "definition", "offset": [711, 725]}, {"key": "by-company", "type": "clause", "offset": [735, 745]}, {"key": "plans-generally", "type": "clause", "offset": [769, 784]}, {"key": "an-individual", "type": "clause", "offset": [837, 850]}], "size": 15, "samples": [{"hash": "1ar5IGRH8CQ", "uri": "/contracts/1ar5IGRH8CQ#actuarial-equivalent", "label": "Employment Agreement", "score": 30.9284322132, "published": true}, {"hash": "dQo4Cmd8D1C", "uri": "/contracts/dQo4Cmd8D1C#actuarial-equivalent", "label": "Employment Agreement", "score": 25.848733744, "published": true}, {"hash": "l5uUH1Ij7hF", "uri": "/contracts/l5uUH1Ij7hF#actuarial-equivalent", "label": "Employment Agreement (Continental Airlines Inc /De/)", "score": 21.0, "published": true}], "snippet": "For purposes of the Plan, the terms \"actuarial equivalent\", or \"actuarially equivalent\" when used with respect to a specified benefit shall mean the amount of benefit of the referenced different type or payable at the referenced different age that can be provided at the same cost as such specified benefit, as computed by the Actuary and certified to Executive (or, in the case of Executive's death, to his spouse) by the Actuary. The actuarial assumptions used under the Plan to determine equivalencies between different forms and times of payment shall be the same as the actuarial assumptions then used in determining benefits payable under the CARP. The term \"Actuary\" shall mean the individual actuary or actuarial firm selected by Company to service its pension plans generally or if no such individual or firm has been selected, an individual actuary or actuarial firm appointed by Company and reasonably satisfactory to Executive and/or Executive's spouse.", "hash": "6d56182b3d74f0f452d17188bf16e4c3", "id": 3}, {"snippet_links": [{"key": "purposes-of-the-plan", "type": "clause", "offset": [4, 24]}, {"key": "the-terms", "type": "definition", "offset": [26, 35]}, {"key": "actuarially-equivalent", "type": "definition", "offset": [63, 85]}, {"key": "with-respect-to", "type": "clause", "offset": [97, 112]}, {"key": "amount-of-benefit", "type": "clause", "offset": [148, 165]}, {"key": "payable-at", "type": "definition", "offset": [202, 212]}, {"key": "to-executive", "type": "clause", "offset": [348, 360]}, {"key": "in-the-case", "type": "clause", "offset": [366, 377]}, {"key": "actuarial-assumptions", "type": "definition", "offset": [443, 464]}, {"key": "to-determine", "type": "definition", "offset": [485, 497]}, {"key": "times-of-payment", "type": "clause", "offset": [540, 556]}, {"key": "benefits-payable", "type": "clause", "offset": [638, 654]}, {"key": "discount-rate", "type": "definition", "offset": [715, 728]}, {"key": "benefits-under-the-plan", "type": "clause", "offset": [747, 770]}, {"key": "aa-corporate-bond-rate", "type": "definition", "offset": [803, 825]}, {"key": "the-individual", "type": "clause", "offset": [857, 871]}, {"key": "actuarial-firm", "type": "definition", "offset": [883, 897]}, {"key": "by-company", "type": "clause", "offset": [907, 917]}, {"key": "plans-generally", "type": "clause", "offset": [941, 956]}, {"key": "an-individual", "type": "clause", "offset": [1009, 1022]}, {"key": "the-moody", "type": "definition", "offset": [1198, 1207]}, {"key": "bond-yield", "type": "definition", "offset": [1236, 1246]}, {"key": "corporate-bonds", "type": "definition", "offset": [1269, 1284]}, {"key": "period-ending", "type": "definition", "offset": [1345, 1358]}, {"key": "day-of", "type": "clause", "offset": [1371, 1377]}, {"key": "to-receive", "type": "definition", "offset": [1486, 1496]}, {"key": "lump-sum-payment", "type": "clause", "offset": [1501, 1517]}, {"key": "required-by", "type": "definition", "offset": [1586, 1597]}, {"key": "the-code", "type": "clause", "offset": [1636, 1644]}, {"key": "the-daily", "type": "clause", "offset": [1754, 1763]}, {"key": "in-good-faith", "type": "definition", "offset": [1869, 1882]}, {"key": "upon-request", "type": "definition", "offset": [1900, 1912]}, {"key": "specified-period", "type": "definition", "offset": [1990, 2006]}, {"key": "the-applicable", "type": "clause", "offset": [2025, 2039]}, {"key": "payment-for", "type": "clause", "offset": [2049, 2060]}, {"key": "such-information", "type": "definition", "offset": [2148, 2164]}], "size": 15, "samples": [{"hash": "j7D97YGLRpH", "uri": "/contracts/j7D97YGLRpH#actuarial-equivalent", "label": "Employment Agreement (Continental Airlines Inc /De/)", "score": 21.0, "published": true}, {"hash": "ibHkqg0j1zY", "uri": "/contracts/ibHkqg0j1zY#actuarial-equivalent", "label": "Employment Agreement (Continental Airlines Inc /De/)", "score": 21.0, "published": true}, {"hash": "a59DfWrgJXJ", "uri": "/contracts/a59DfWrgJXJ#actuarial-equivalent", "label": "Employment Agreement (Continental Airlines Inc /De/)", "score": 21.0, "published": true}], "snippet": "For purposes of the Plan, the terms \"actuarial equivalent\" or \"actuarially equivalent\" when used with respect to a specified benefit shall mean the amount of benefit of the referenced different type or payable at the referenced different age that can be provided at the same cost as such specified benefit, as computed by the Actuary and certified to Executive (or, in the case of Executive's death, to Executive's spouse) by the Actuary. The actuarial assumptions used under the Plan to determine equivalencies between different forms and times of payment shall be the same as the actuarial assumptions then used in determining lump sum benefits payable under the CARP; provided, however, that with respect to the discount rate used to calculate benefits under the Plan, the discount rate shall be the Aa Corporate Bond Rate. The term \"Actuary\" shall mean the individual actuary or actuarial firm selected by Company to service its pension plans generally or if no such individual or firm has been selected, an individual actuary or actuarial firm appointed by Company and reasonably satisfactory to Executive and/or Executive's spouse. The term \"Aa Corporate Bond Rate\" shall mean the average of the Moody's daily long-term corporate bond yield averages for Aa-rated corporate bonds published by \u2587\u2587\u2587\u2587\u2587'\u2587 Investors Service, for the three-month period ending on the last day of the second month preceding the date Executive (or, in the case of Executive's death, Executive's spouse) is to receive the lump sum payment (determined without regard to any delay in such payment that may be required by reason of Section 409A(a)(2)(B)(i) of the Code), as determined by the Actuary (or, if such yield information is no longer so published, then the average of the daily corporate bond yields for a comparable sample of Aa-rated corporate bonds of comparable tenor determined in good faith by the Actuary). Upon request, Company shall cause the Actuary to compute the Aa Corporate Bond Rate for a specified period and the amount of the applicable lump sum payment for Executive (or, in the case of Executive's death, Executive's spouse) and shall deliver such information to Executive or such spouse.", "hash": "e9e664d39e9eec01ace26d45b11a093c", "id": 4}, {"snippet_links": [{"key": "the-term", "type": "clause", "offset": [0, 8]}, {"key": "times-of-payment", "type": "clause", "offset": [96, 112]}, {"key": "based-on", "type": "clause", "offset": [113, 121]}, {"key": "chosen-by", "type": "clause", "offset": [152, 161]}, {"key": "the-committee", "type": "clause", "offset": [162, 175]}, {"key": "applicable-interest-rate", "type": "definition", "offset": [192, 216]}, {"key": "code-section", "type": "definition", "offset": [248, 260]}, {"key": "date-of", "type": "clause", "offset": [284, 291]}, {"key": "separation-of-service", "type": "definition", "offset": [304, 325]}, {"key": "applicable-mortality-table", "type": "definition", "offset": [350, 376]}], "size": 7, "samples": [{"hash": "2amhuk9k4bG", "uri": "/contracts/2amhuk9k4bG#actuarial-equivalent", "label": "Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)", "score": 30.3333333333, "published": true}, {"hash": "ff5uyQXIwcb", "uri": "/contracts/ff5uyQXIwcb#actuarial-equivalent", "label": "Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)", "score": 29.848733744, "published": true}, {"hash": "ikD9YF1PnuZ", "uri": "/contracts/ikD9YF1PnuZ#actuarial-equivalent", "label": "Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)", "score": 26.3415468857, "published": true}], "snippet": "The term \u201cActuarial Equivalent\u201d means equivalence in value between two (2) or more forms and/or times of payment based on a determination by an actuary chosen by the Committee, utilizing the \u201capplicable interest rate\u201d specified by Internal Revenue Code Section 417(e)(3)(C) as of the date of Executive\u2019s Separation of Service or Disability, and the \u201capplicable mortality table\u201d specified in Code Section 417(e)(3)(B).", "hash": "5bc5ba315eff023406f764fa12768fc7", "id": 5}, {"snippet_links": [{"key": "for-purposes-of", "type": "clause", "offset": [0, 15]}, {"key": "present-value", "type": "definition", "offset": [29, 42]}, {"key": "payments-shall-be", "type": "clause", "offset": [83, 100]}, {"key": "and-interest", "type": "clause", "offset": [131, 143]}, {"key": "based-on", "type": "clause", "offset": [144, 152]}, {"key": "interest-rate", "type": "clause", "offset": [188, 201]}, {"key": "mortality-table", "type": "definition", "offset": [231, 246]}], "size": 7, "samples": [{"hash": "jFTVmk0ZypC", "uri": "/contracts/jFTVmk0ZypC#actuarial-equivalent", "label": "Prototype Non Standard 401(k) Profit Sharing Plan Adoption Agreement (Mason Street Funds Inc)", "score": 18.0, "published": true}], "snippet": "For purposes of establishing present value to compute the top heavy ratio, benefit payments shall be discounted only for mortality and interest based on the following:\n26.1 Pre-Retirement Interest Rate _____%.\n26.2 Post-Retirement Mortality Table: _________ with _____% interest.", "hash": "29f437640593c19e81027504fa96fdd0", "id": 7}, {"snippet_links": [{"key": "the-term", "type": "clause", "offset": [0, 8]}, {"key": "times-of-payment", "type": "clause", "offset": [92, 108]}, {"key": "based-on", "type": "clause", "offset": [109, 117]}, {"key": "chosen-by", "type": "clause", "offset": [148, 157]}, {"key": "the-committee", "type": "clause", "offset": [158, 171]}, {"key": "actuarial-assumptions", "type": "definition", "offset": [185, 206]}, {"key": "at-the-time", "type": "clause", "offset": [207, 218]}, {"key": "such-determination", "type": "definition", "offset": [222, 240]}], "size": 6, "samples": [{"hash": "auNY7odtAjV", "uri": "/contracts/auNY7odtAjV#actuarial-equivalent", "label": "Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)", "score": 25.3504449008, "published": true}, {"hash": "iLPw6bqbcDu", "uri": "/contracts/iLPw6bqbcDu#actuarial-equivalent", "label": "Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)", "score": 24.8412046543, "published": true}, {"hash": "gOceA2chO5R", "uri": "/contracts/gOceA2chO5R#actuarial-equivalent", "label": "Supplemental Executive Retirement Plan Agreement (Columbia Banking System Inc)", "score": 24.8412046543, "published": true}], "snippet": "The term \u201cActuarial Equivalent\u201d means equivalence in value between two or more forms and/or times of payment based on a determination by an actuary chosen by the Committee, using sound actuarial assumptions at the time of such determination.", "hash": "9f6d443f0612d82f5d4b409767806061", "id": 8}, {"snippet_links": [{"key": "actuarially-equivalent", "type": "definition", "offset": [19, 41]}, {"key": "actuarial-reserve", "type": "definition", "offset": [68, 85]}, {"key": "to-provide", "type": "definition", "offset": [95, 105]}, {"key": "equal-to", "type": "definition", "offset": [122, 130]}, {"key": "other-benefit", "type": "definition", "offset": [178, 191]}, {"key": "basis-of", "type": "clause", "offset": [209, 217]}, {"key": "actuarial-assumptions", "type": "definition", "offset": [227, 248]}, {"key": "interest-rates", "type": "clause", "offset": [250, 264]}, {"key": "methods-and-procedures", "type": "clause", "offset": [274, 296]}, {"key": "commencement-of-payments", "type": "clause", "offset": [330, 354]}, {"key": "prior-to", "type": "definition", "offset": [355, 363]}, {"key": "attainment-of-age-65", "type": "definition", "offset": [364, 384]}, {"key": "the-retirement-plan", "type": "clause", "offset": [422, 441]}, {"key": "applicable-date", "type": "definition", "offset": [462, 477]}, {"key": "payment-amount", "type": "clause", "offset": [493, 507]}], "size": 5, "samples": [{"hash": "kStomr12A4z", "uri": "/contracts/kStomr12A4z#actuarial-equivalent", "label": "Employment Agreement (Pittway Corp /De/)", "score": 18.0, "published": true}, {"hash": "hI958qqpNH7", "uri": "/contracts/hI958qqpNH7#actuarial-equivalent", "label": "Employment Agreement (Pittway Corp /De/)", "score": 18.0, "published": true}, {"hash": "gVjAkJ93fZX", "uri": "/contracts/gVjAkJ93fZX#actuarial-equivalent", "label": "Employment Agreement (Pittway Corp /De/)", "score": 18.0, "published": true}], "snippet": "A benefit shall be actuarially equivalent to another benefit if the actuarial reserve required to provide such benefit is equal to the actuarial reserve required to provide such other benefit, computed on the basis of the same actuarial assumptions, interest rates, tables, methods and procedures, including reduction factors for commencement of payments prior to attainment of age 65 years, that are used for purposes of the retirement plan as in effect on the applicable date that a benefit 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