Definition of PRE-2005 PLAN ACCOUNT

PRE-2005 PLAN ACCOUNT means the balance credited to a Participant's or Beneficiary's Plan account in respect of amounts deferred under the Plan prior to January 1, 2005, including, to the extent not inconsistent with Section 409A in order for the Participant's or Beneficiary's Pre-2005 Plan Account to be exempt from the requirements of Section 409A, amounts deferred under the Pre-2005 Compensation Deferral Account, the Pre-2005 Unrealized Equity Gains Contribution Account and the Pre-2005 Employer Contribution Credit Account and deemed income, gains and losses (as determined by the Employer, in its discretion) credited thereto. A Participant's or Beneficiary's Pre-2005 Plan Account shall be determined as of the date of reference.
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