This excerpt taken from the AKS 10-Q filed Nov 6, 2007.
ARTICLE VICOMPANY MATCHING CONTRIBUTIONS
6.1 General. The Company shall, with respect to any Plan Year, credit matching contributions to the Supplemental Thrift Account of each Eligible Employee whose employer matching contributions under the Thrift Plan are limited due to application of the Code Section 401(a)(17) Limitation and/or the Code Section 415 Limitation. Such matching contributions to be credited to an Eligible Employees Supplemental Thrift Account shall not exceed, with respect to any Plan Year, the additional matching contributions that would have been contributed to the Eligible Employees account under the Thrift Plan if the Code Section 401(a)(17) Limitation and the Code Section 415 Limitation were not applicable.
6.2 Crediting of Supplemental Thrift Accounts. Any matching contributions under Section 5.1 shall be credited to the Participants Supplemental Thrift Account on the same periodic basis as matching contributions are credited to Participants accounts under the Thrift Plan.