This excerpt taken from the BBBY 8-K filed Jan 5, 2006.
3.5 Matching Contributions.
(a) Subject to subsection (b) below, the Employer shall credit to the Account of each Participant who makes Deferrals a Matching Contribution in an amount equal to fifty percent (50%) of the Deferrals contributed by the Participant, up to a maximum Deferral of six percent (6%) of each Participants eligible Compensation, offset dollar for dollar by any matching contribution that the Employer makes to the Employers qualified 401(k) plan on behalf of the Participant. The Employer shall credit the Matching Contribution to the same Account or Accounts to which the Participant directs his or her Deferrals according to Section 3.3 above.
(b) Notwithstanding anything to the contrary, the combined maximum annual matching contribution that may be made on behalf of a Participant to this Plan and to the 401(k) qualified plan is fifty percent (50%) of the Deferrals contributed by the Participant up to a maximum Deferral of six percent (6%) of each Participants eligible Compensation where Compensation is limited to the Code Section 401(a)(17) amount for the applicable Plan Year. Thus, the maximum Matching Contribution between both plans cannot exceed three percent (3%) (50% of a maximum matched Deferral of 6%) of the Participants eligible Compensation.