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Document Preview Income Deferral Plan |
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Title: |
Income Deferral Plan |
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Entities: |
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Date: |
2005 |
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Size: |
6KB total |
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Price: |
$31 |
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ID: |
#1236304 |
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NASH-FINCH COMPANY
INCOME DEFERRAL PLAN
Second Declaration of Amendment
Pursuant to the retained power of amendment contained in Section 6.4 of the instrument entitled Nash Finch Company Income Deferral Plan (the Plan), the undersigned hereby amends such Plan effective December 27, 2004 to provide that there may be no new participants in the Plan after December 31, 2004, that participants in the Plan be permitted during calendar year 2005 to cancel or revoke any deferral election previously made under the Plan with regard to amounts to be deferred that are subject to Internal Revenue Code Section 409A (Section 409A), and that no compensation amounts may be deferred under the Plan after December 31, 2004, with the timing of any deferral determined in a manner consistent with Section 409A and the regulations, rulings and guidance issued thereunder by the U.S. Treasury Department and the Internal Revenue Service. Specific provisions of the Plan are amended in the manner described below:
1. Section 2.1(A) is amended to read as follows:
(A) Prior to the commencement of each Plan Year that begins prior to December 31, 2004, the Committee will determine which Qualified Employees, if any, are eligible to make deferral elections pursuant to Section 3.2 with respect to that Plan Year.
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