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the Trust's tax liability were distributed pro rata using the
aggregate compensation received by each Covered Employee over the
period not to exceed 5 years that was listed by the employer in
the Adoption Agreement.
For an owner/employee who anticipated employment beyond the
Forfeiture Age, the Trust Agreement did not prohibit that owner
from withdrawing his or her company from the Prime Plan and
receiving a withdrawal distribution. For an owner-employee who
anticipated retiring, the Trust Agreement did not prohibit that
owner from withdrawing his or her company from the Prime Plan and
receiving a withdrawal distribution. Prime's actuaries assumed
that no employee would forfeit benefits upon retirement, and no
employee ever forfeited a DWB because he or she retired or stayed
employed beyond the Forfeiture Age. Prime's actuaries assumed
that no payments would come from the Suspense Account to
supplement the payment of benefits from the Trust.
7. Amendment and Termination of the Prime Plan
Prime retained the right to amend, modify, or delete any
provision of the Trust Agreement. Prime retained the right to
terminate the Prime Plan in certain circumstances, one of which
was if the plan failed to satisfy section 419A(f)(6).
8. The Trustee
The trustee was compensated under the terms of a written
agreement that it entered into with Prime. All reasonable costs
incurred by the trustee in performance of its duties were paid
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