Before-Tax Contribution Account definition

Before-Tax Contribution Account means the separate, individual account established on behalf of a Participant to which Before-Tax Contributions, Special Contributions and Catch-Up Contributions if any, made on his behalf are credited, together with all earnings and appreciation thereon, and against which are charged any withdrawals, loans and other distributions made from such account and any losses, depreciation or expenses allocable to amounts credited to such account.
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Before-Tax Contribution Account means the Account maintained by the Committee pursuant to Subparagraph 8.01(a).
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Before-Tax Contribution Account means the account maintained for a Participant to record Before-Tax Contributions made on his behalf by the Employer and earnings and losses which accrue on such contributions.
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Examples of Before-Tax Contribution Account in a sentence

  • In addition to any other contributions, the Employer may, in its discretion, make Special Contributions for a Plan Year to the Before-Tax Contribution Account of any Eligible Employees.

  • The Before-Tax Contributions made on behalf of a Participant shall be credited to such Participant's Before-Tax Contribution Account and shall be invested in accordance with Article VI of the Plan.

  • If, in connection with the granting of a loan to a Participant, a portion or all of any of his or her Accounts has been liquidated, the Committee shall establish temporary “Counterpart Loan Accounts” (not subject to adjustment under Subsection 8.02) corresponding to each such liquidated or partially liquidated Account to reflect the current investment of that Before-Tax Contribution Account or Rollover Contribution Account, for example, in such loan.

  • A Participant shall at all times be fully vested in and have a nonforfeitable right to the balance in his or her Before-Tax Contribution Account and his or her After-Tax and Rollover Contribution Accounts, if any.

  • The Before-Tax Contributions made on behalf of a Participant shall be credited to such Participant’s Before-Tax Contribution Account and shall be invested in accordance with Article VI of the Plan.


More Definitions of Before-Tax Contribution Account

Before-Tax Contribution Account means the Account to which is credited Before-Tax Contributions made on behalf of a Participant pursuant to Section 3.1 and earnings or losses on those contributions.
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Before-Tax Contribution Account means the separate Account maintained for a Participant to record the Participant's share of the Trust Fund attributable to Before-tax Contributions made on the Participant's behalf.
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Before-Tax Contribution Account means the account to which a Participant’s before-tax contributions to the Plan are credited as provided in Section 5.1.
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Before-Tax Contribution Account means a Member's interest in the Trust Fund attributable to Before-Tax Contributions made to the Plan, including investment earnings thereon.
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Before-Tax Contribution Account means the account to which a Participant’s Before Tax Contributions, if any, are allocated.
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Before-Tax Contribution Account means the account to which a Participant’s before-tax contributions to the Plan are credited as provided in Section 4.1 or to which a before-tax contribution account has been transferred from the BCLLC Plan as described in Section 4.4.
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Before-Tax Contribution Account means the separate Account maintained for a Participant that contains the value of Before-Tax Contributions made by such Participant under the Plan and the earnings (or losses) thereon.
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