Common use of Distribution of Excess Contributions Clause in Contracts

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither of the tests described in Section 3.5(a), as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and any income allocable thereto, as provided below. Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees for the Plan Year, over (ii) the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect of the Plan Year in which such Excess Contributions occurred. If such Participant's Account is invested in more than one Investment Fund, such distribution shall be made pro rata, to the extent practicable, from all such Investment Funds. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before the last day of the next Plan Year.

Distribution of Excess Contributions. If Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a last day of each Plan Year in which neither of the tests described in Section 3.5(a), as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active to Participants who are Highly Compensated Employees and distribute any Excess Contributions, and any income allocable thereto, as provided below. Excess Contributions shall mean on the excess basis of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees for the Plan Year, over (ii) the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of contributions by, or on behalf of, each of such contributions of Employees beginning with such Highly Compensated Employees in the order of their Deferral Percentages, beginning Employee with the highest Deferral Percentage, until greatest contribution. If such excess amounts are distributed more than 21/2 months after the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. Excess Contributions occurreddistributed under this Section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. If such The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the period between the end of the taxable year and the date of distribution may be disregarded in determining income or loss. Matching Contributions attributable to Excess Contributions that have been returned shall be forfeited and allocated in the same manner as Employer Matching Contributions. Excess Contributions attributable to Qualified Non-Elective Contributions shall be distributed from the Participant's Qualified Non-Elective Contribution Account is invested in more than one Investment Fund, such distribution shall be made pro rata, or Qualified Matching Contribution Account only to the extent practicable, from all that such Investment Funds. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before exceed the last day of balance in the next Plan YearParticipant's Elective Contribution Account.

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither Notwithstanding any other provision of the tests described in Section 3.5(a)this Plan, as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and plus any income and minus any loss allocable thereto, as provided below. shall be distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees were allocated for the preceding Plan Year, over (ii) . If such excess amounts are distributed more than 2 1/2 months after the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect last day of the Plan Year in which such Excess Contributions occurredexcess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. If such Participant's Account is invested in more than one Investment Fund, such distribution Such distributions shall be made pro ratato Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions of Participants who are subject to the family member aggregation rules shall be allocated among the family members in proportion to the Elective Deferrals (and any amounts treated as Elective Deferrals) of each family member that is combined to determine the combined ADP. Excess Contributions distributed under this section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the period between the end of the taxable year and the date of distribution may be disregarded in determining income or loss. Excess Contributions shall be distributed from the Participant's Elective Contribution Account in proportion to the Participant's Elective Deferrals for the Plan Year. Excess Contributions attributable to Qualified Non-Elective Contributions shall be distributed from the Participant's Qualified Non-Elective Contribution Account only to the extent practicable, from all that such Investment Funds. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before exceed the last day of balance in the next Plan YearParticipant's Elective Contribution Account.

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither Notwithstanding any other provisions of the tests described in Section 3.5(a)this Plan, as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and plus any income and minus any loss allocable thereto, as provided below. shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees were allocated for the preceding Plan Year, over (ii) . If such excess amounts are distributed more than 2 1/2 months after the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect last day of the Plan Year in which such excess amounts arose, a 10% excise tax will be imposed on the Employer with respect to such amounts. Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions occurredwhich are attributable to each of such Employees. If Excess Contributions shall be adjusted for any income or loss up to the date of distribution. The income or loss allocable to Excess Contributions is the sum of: (i) income or loss allocable to the Participant's Elective Deferral account (and, if applicable, the Qualified Employer Nonelective Contribution Account or the Qualified Employer Matching Contribution Account, or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Account is invested in more than one Investment Fund, such distribution shall be made pro rata, to the extent practicable, from all such Investment Funds. Distribution of Excess Contributions for the year and the denominator of which is the Participant's account balance attributable to Elective Deferrals (and Qualified Employer Nonelective or Matching Contributions, or both, if included in the ADP test) without regard to any income or loss occurring during such Plan Year, as and (ii) 10% of the amount determined aboveunder (I) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, shall be made before counting the last month of distribution if distribution occurs after the 15th day of the next Plan Yearsuch month.

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither Notwithstanding any other provision of the tests described in Section 3.5(a)this Plan, as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and plus any income and minus any loss allocable thereto, as provided below. shall be distributed no later than the last day of each Plan Year to Participants to whose Accounts such Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees were allocated for the preceding Plan Year, over (ii) . If such excess amounts are distributed more than 2-1/2 months after the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect last day of the Plan Year in which such Excess Contributions occurredexcess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. If such Participant's Account is invested in more than one Investment Fund, such distribution Such distributions shall be made pro ratato Highly Compensated Employees on the basis of the respective portions of the Excess Contributions attributable to each of such Employees. Excess Contributions of Participants who are subject to the family member aggregation rules shall be allocated among the family members in proportion to the Elective Deferrals (and any amounts treated as Elective Deferrals) of each family member that is combined to determine the combined ADP. Excess Contributions distributed under this section shall be adjusted for any income or loss based on a reasonable method of computing the allocable income or loss. The method selected must be applied consistently to all Participants and used for all corrective distributions under the Plan for the Plan Year, and must be the same method that is used by the Plan for allocating income or loss to Participants' Accounts. Income or loss allocable to the period between the end of the taxable year and the date of distribution may be disregarded in determining income or loss. Excess Contributions shall be distributed from the Participant's Elective Contribution Account in proportion to the Participant's Elective Deferrals for the Plan Year. Excess Contributions attributable to Qualified Non-Elective Contributions shall be distributed from the Participant's Qualified Non-Elective Contribution Account only to the extent practicable, from all that such Investment Funds. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before exceed the last day of balance in the next Plan YearParticipant's Elective Contribution Account.

Distribution of Excess Contributions. If (a) Notwithstanding any other provision of this Plan, Excess Contributions, plus any income and minus any loss allocable thereto, shall be distributed no later than the Employer does not elect last day of each Plan Year to make Discretionary Participants to whose accounts such Excess Contributions pursuant were allocated for the preceding Plan Year. The amount of Excess Contributions attributable to paragraph (b) above a given HCE for a Plan Year in is the amount (if any) by which neither the HCE's contributions taken into account under this Section must be reduced for the HCE's ADR to equal the highest permitted ADR under the Plan. To determine and calculate the highest permitted ADR under the Plan, the ADR of the tests described in Section 3.5(a), as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and any income allocable thereto, as provided below. Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees for the Plan Year, over (ii) the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning HCE with the highest Deferral PercentageADR is reduced by the amount required to cause that HCE's ADR to equal the ADR of the HCE with the next highest ADR. If a lesser reduction would enable the arrangement to satisfy the ADP requirements, then only this lesser reduction is used in determining the highest permitted ADR. This process described above must be repeated until the applicable test is satisfiedarrangement would satisfy the ADP requirements. Distribution The sum of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (all reductions for all HCEs determined by dollar amount) in the manner set forth in under this Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions for the Plan Year. Excess Contributions are allocated to the Highly Compensated Employees with the largest amounts of employer contributions taken into account in calculating the ADP test for the year in which the excess arose, beginning with the Highly Compensated Employee with the largest amount of such employer contributions and continuing in descending order until all the Excess Contributions have been allocated. For purposes of the preceding sentence, the "largest amount" is determined after distribution of any Excess Contributions. To the extent a Highly Compensated Employee has been distributednot reached his or her Catch-up Contribution limit under the Plan, Excess Contributions allocated to such Highly Compensated Employee are Catch-up Contributions and will not be treated as Excess Contributions. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so If such excess amounts are distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect more than 2 1/2 months after the last day of the Plan Year in which such Excess Contributions occurred. If excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such Participant's Account is invested in more than one Investment Fund, such distribution shall be made pro rata, to the extent practicable, from all such Investment Funds. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before the last day of the next Plan Yearamounts.

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither Notwithstanding any other provisions of the tests described in Section 3.5(a)this ------------------------------------ Plan, as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and plus any income and minus any loss allocable thereto, as provided below. shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees were allocated for the preceding Plan Year, over (ii) . If such excess amounts are distributed more that 2 1/2months after the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect last day of the Plan Year in which such excess amounts arose, a ten percent (10%) excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. Such distributions shall be made to Highly Compensation Employees on the basis of the respective portions of the Excess Contributions occurredattributable to each of such Employees. If Excess Contributions shall be allocated to Participants who are subject to the Family Member aggregation rules of section 414(q)(6) of the Code in the manner prescribed by the regulations. Excess Contributions of Participants who are subject to the Family Member aggregation rules shall be allocated among the Family Members in proportion to the Elective Deferrals (and amounts treated as Elective Deferrals) of each Family Member that is combined to determine the combined ADP. Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. Determination of Income or Loss: Excess Contributions shall be adjusted for any income or loss. The income or loss allocable to Excess Contributions is the income or loss allocable to the Participant's Elective Deferral Account (and, if applicable, the Qualified Non-Elective Contributions Account or the Qualified Matching Contributions Account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Account Excess Contributions for the year and the denominator is invested the Participant's account balance attributable to Elective Deferrals (and Qualified Non- Elective Contributions or Qualified Matching Contributions, or both, if any of such contributions are included in more than one Investment Fund, the ADP test) without regard to any income or loss occurring during such distribution Plan Year. Accounting for Excess Contributions: Excess Contributions shall be made pro rata, distributed from the Participant's Elective Deferral Account and Qualified Matching Contributions Account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent practicable, from all such Investment Fundsused in the ADP test) for the Plan Year. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before distributed from the last day of Participant's Qualified Non-Elective Contributions Account only to the next Plan Year.extent that such Excess Contributions exceed the balance in the Participant's Elective Deferral Account and Qualified Matching Contributions Account. Definition:

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither Notwithstanding any other provision of the tests described in Section 3.5(a)this Plan, as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and plus any income and minus any loss allocable thereto, as provided below. shall be distributed no later than the last day of each Plan Year to Participants to whose accounts such Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees were allocated for the preceding Plan Year, over (ii) . If such excess amounts are distributed more than 2 1/2 months after the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect last day of the Plan Year in which such excess amounts arose, a ten (10) percent excise tax will be imposed on the Employer maintaining the Plan with respect to such amounts. Such distributions shall be made to Highly Compensated Employees on the basis of the respective portions of the Excess Contributions occurredattributable to each of such Employees. If Excess Contributions shall be allocated to Participants who are subject to the family member aggregation rules of Section 414(q)(6) of the Code in the manner prescribed by the regulations. Excess Contributions (including the amounts recharacterized) shall be treated as Annual Additions under the Plan. (1) Determination of Income or Loss: Excess Contributions shall be adjusted for any income or loss up to the date of distribution. The income or loss allocable to Excess Contributions is the sum of: (a) Income or loss allocable to the Participant's Elective Deferral account (and, if applicable, the Qualified Non-elective Contribution account or the Qualified Matching Contributions account or both) for the Plan Year multiplied by a fraction, the numerator of which is such Participant's Account Excess Contributions for the year and the denominator is invested the Participant's account balance attributable to Elective Deferrals (and Qualified Non-Elective Contributions or Qualified Matching Contributions, or both, if any of such contributions are included in more than one Investment Fundthe ADP test) without regard to any income or loss occurring during such Plan Year; and (b) Ten Percent of the amount determined under (a) multiplied by the number of whole calendar months between the end of the Plan Year and the date of distribution, counting the month of distribution if distribution occurs after the 15th of such distribution month. (2) Accounting for Excess Contributions: Excess Contributions shall be made pro rata, distributed from the Participant's Elective Deferral account and Qualified Matching Contribution account (if applicable) in proportion to the Participant's Elective Deferrals and Qualified Matching Contributions (to the extent practicable, from all such Investment Fundsused in the ADP test) for the Plan Year. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before distributed from the last day of the next Participant's Qualified Defined Contribution Plan Year.and Trust Document

Distribution of Excess Contributions. If the Employer does not elect to make Discretionary Contributions pursuant to paragraph (b) above for a Plan Year in which neither of the tests described in Section 3.5(a), as modified by Section 3.6(c), is satisfied, the Plan Administrator may reduce the Deferral Contributions of Active Participants who are Highly Compensated Employees and distribute any Excess Contributions, and any income allocable thereto, as provided below. Excess Contributions shall mean the excess of (i) the aggregate amount of the Deferral Contributions and any Incentive Contributions treated as Deferral Contributions for purposes of the Actual Deferral Percentage test actually paid over to the Trust Fund on behalf of Active Participants who are Highly Compensated Employees for the Plan Year, over (ii) the maximum amount of such contributions permitted under Section 3.5(a), as modified by Section 3.6(c), determined by reducing the amount of such contributions of Highly Compensated Employees in the order of their Deferral Percentages, beginning with the highest Deferral Percentage, until the applicable test is satisfied. Distribution of Excess Contributions shall be accomplished by reducing the Deferral Contributions of Highly Compensated Employees, beginning with the highest contributions (determined by dollar amount) in the manner set forth in Section 401(k)(8)(C) of the Code, and continuing until the total amount of Excess Contributions has been distributed. The reductions shall be made first from Unmatched Deferral Contributions and, thereafter, from Matched Deferral Contributions, with any corresponding Incentive Contributions forfeited and reallocated pursuant to Section 3.5(g). Any amount so distributed shall be adjusted in accordance with applicable regulations for income or loss allocable thereto in respect of the Plan Year in which such Excess Contributions occurred. If such Participant's Account is invested in more than one Investment Fund, such distribution shall be made pro rata, to the extent practicable, from all such Investment Funds. Distribution of Excess Contributions for any Plan Year, as determined above, shall be made before the last day of the next Plan Year.distribution