Definition of PRE-2005 UNREALIZED EQUITY GAINS ACCOUNT


PRE-2005 UNREALIZED EQUITY GAINS ACCOUNT means the separate account established and maintained under the Plan in the name of each Participant who, immediately prior to the Effective Date, had amounts deferred under his or her Unrealized Equity Gains Account (as defined under the Plan immediately prior to the Effective Date). To the Participants Pre-2005 Unrealized Equity Gains Account shall be credited or debited, to the extent not inconsistent with Section 409A: (a) amounts equal to the Participants Unrealized Equity Gains Contributions credited under the Plan prior to January 1, 2005; and (b) amounts equal to any deemed earnings or losses (to the extent realized, based upon deemed fair market value of the Pre-2005 Unrealized Equity Gains Accounts deemed assets, as determined by the Sponsor, in its discretion) attributable or allocable thereto, including any deemed earnings and losses attributable or allocable thereto after December 31, 2004.
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