Sprint - Nextel 2011 Annual Report Download - page 183

1.2.7 Change in Control – a "Change in Control" means a change in ownership of Sprint Nextel, a change in the effective control o
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Sprint Nextel or a change in the ownership of a substantial portion of the assets of Sprint Nextel as described in Treasury regulations
issued under Code Section 409A.
1.2.8 Code – the Internal Revenue Code of 1986, as amended, including applicable regulations for the specified section of the Code.
Any reference in this Plan Statement to a section of the Code, including the applicable regulation, shall be considered also to mean an
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refer to any subsequent amendment or replacement of that section or regulation.
1.2.9 Committee – the Employee Benefits Committee of Sprint Nextel, as appointed by management of Sprint Nextel.
1.2.10 Compensation – a Board Member's annual retainer and meeting fees or, in the case of a Participant who is an employee o
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Sprint Nextel or one of its subsidiaries, (a) for purposes of making Pre-Tax Contributions made without regard to the numeric Limit,
the definition of Compensation used in the Sprint Nextel 401(k) Plan shall be used except that Pre-Tax Contributions to the Plan shall
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e included in Compensation, commissions shall not be included and the limit imposed by Code Section 401(a)(17) will not apply; (b)
for purposes of determining when a Participant has become eligible to make Pre-Tax Contributions made above the Limit and to
receive Matching Contributions, and for purposes of determining the amount of any Matching Contributions, the definition o
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Compensation used in the Sprint Nextel 401(k) Plan shall be used except that Pre-Tax Contributions to the Plan and commissions shall
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e included in Compensation, and only compensation above the numeric limit imposed by Code Section 401(a)(17) will be
considered. Notwithstanding anything to the contrary in the Plan, Pre-Tax Contributions by Eligible Employees may be made only in
Base Salary and incentive compensation and not in sales compensation or any other form of compensation.
1.2.11 Disability, Disabled – a Participant shall be considered to have a Disability or to be Disabled if such Participant has been
approved to receive Social Security Disability.
1.2.12 Distribution Date – the "distribution date" as defined in the Separation and Distribution Agreement.
1.2.13 Effective Date -- January 1, 2006.
1.2.14 Eligible Employee – an active employee of Sprint Nextel or a Sprint Nextel subsidiary who has a title of Director or above
(or the equivalent thereof), but excluding employees who are not subject to United States income tax withholding. Except as otherwise
provided in Section 1.2.35, all subsidiaries of Sprint Nextel will be participating subsidiaries unless specifically excluded from
participation by the Committee.
1.2.15 Embarq – Embarq Corporation, a Delaware corporation.
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