Highly Compensated. Former Employees shall be treated as Highly Compensated Employees. The method set forth in this Section for determining who is a "Highly Compensated Former Employee" shall be applied on a uniform and consistent basis for all purposes for which the 414(q) Compensation definition is applicable.
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Highly Compensated. Former Employees shall be treated as Highly Compensated Employees. The method set forth in this Section for determining who is a "Highly Compensated Former Employee" shall be applied on a uniform and consistent basis for all purposes for which the Code Section 414(q) Compensation definition is applicable.
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Sources: Employee Stock Ownership Plan and Trust Agreement (Allied Capital Corp)