Allocation is the term describing the portion of a contribution or forfeiture that is credited to a particular participant.

Code refers to the Internal Revenue Code of 1986, which contains the tax law provisions that apply to qualified plans.

Defined Benefit Plans are qualified pension plans that specify a particular amount of retirement benefit. The plan sponsor bears the burden of investment results.

Discrimination refers to plan formulas, features, or options that favor highly compensated employees. Some such favoring is permissible.

Distributions are payments from the Trust to a participant or beneficiary, in accordance with terms of the Plan.

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