Program participant means an individual certified by the secretary as a program participant under Iowa Code section 9E.3.
Plan Participant means a person who is eligible to receive, and is receiving, a pension benefit from the Plan.
Current Participant means a person who participated in the Plans during the Class Period and had an Active Account.
Basic Plan means as to any Member or Vested Former Member the defined benefit pension plan of the Company or an Affiliated Employer intended to meet the requirements of Code Section 401(a) pursuant to which retirement benefits are payable to such Member or Vested Former Member or to the Surviving Spouse or designated beneficiary of a deceased Member or Vested Former Member.
Designated Participant means such employees or officers of the Company or a related entity of the Company as the Board may designate from time to time as eligible to participate in the Plan;
Terminated Participant means a person who has been a Participant, but whose employment has been terminated other than by death, Total and Permanent Disability or retirement.
Participant has the meaning specified in Section 10.06(d).
Reporting Participant means a Participant who is subject to the reporting requirements of Section 16 of the Exchange Act.
Qualified Participant means a Participant who has attained age 55 and who has completed at least 10 years of participation in the Plan.
Covered Employer means the City of Cambridge or a Beneficiary of Assistance.
Former Participant means a person who has been a Participant, but who has ceased to be a Participant for any reason.
CDS Participant means a participant in CDS that holds security entitlements in Units on behalf of beneficial owners of those Units;
Individual retirement account means a trust, custodial arrangement, or annuity under Section 408(a) or (b), Internal Revenue Code of 1954 (26 U.S.C. Section 408 (1986)).
Eligible Retirement Plan means an individual retirement account described in Section 408(a) of the Code, an individual retirement annuity described in Section 408(b) of the Code, an annuity plan described in Section 403(a) of the Code, or a qualified trust described in Section 401(a) of the Code, that accepts the Distributee's Eligible Rollover Distribution. However, in the case of an Eligible Rollover Distribution to the surviving Spouse, an Eligible Retirement Plan is an individual retirement account or individual retirement annuity.
U.S. Participant means a Participant who is a citizen of the United States or a resident of the United States, as defined in section 7701(a)(30)(A) and section 7701(b)(1) of the Code and any other Participant who is subject to tax under the Code with respect to compensatory awards granted pursuant to the Plan;
Other Participant means a cooperative project participant other than the United States.
Self-insured employer means an employer or group of employers certified under ORS