This excerpt taken from the AKS 10-Q filed Nov 6, 2007.
ARTICLE 6: BENEFITS
The Benefit of any Key Management Member as determined above shall not increase after November 25, 2003, and shall not be payable under this Plan if such Key Management Members employment with the Company terminates for any reason prior to his Vesting Date.
A Member whose employment with the Company terminates after he has attained his Vesting Date but before he has attained age 60 shall be entitled to an Early Retirement Benefit equal to his Regular Benefit provided in Section 6.2 reduced to its actuarial equivalent based on his age as of his Benefit Commencement Date using the actuarial assumptions specified in Exhibit A Schedule A-2 of the NCPP.
A Members Benefit shall be reduced as of the Members Benefit Commencement Date by: (a) any accrued benefit under any employer-provided Qualified DB Plan, actuarially adjusted under the terms of the Qualified DB Plan as if the benefit under the Qualified DB Plan commenced at the same time as the Members Benefit; and (b) the actuarial equivalent, determined under the assumptions set forth in Section 8.2 of this Plan, of any employer-provided vested benefits accumulated under any Qualified DC Plan.
A Member shall not be eligible for benefits under any other non-qualified supplemental retirement benefit plan maintained by the Company for the purpose of providing benefits not permitted to be paid under any Qualified DB Plan. Nothing herein shall prohibit participation by any Member in the AK Steel Corporation Executive Deferred Compensation Plan or the AK Steel Corporation Supplemental Thrift Plan.