This excerpt taken from the EE 10-Q filed May 6, 2009.
The Company shall, from time to time, select those employees of the Company who shall be Participants in the Plan. A Participant who is fully vested in a benefit under the Qualified Plan, the amount of which is reduced, compared to the benefits payable based on Average Monthly Earnings as defined in Section 1.1 herein, by reason of the application of the limitations on benefits imposed by any provisions of the Code (as in effect on the date for commencement of the Qualified Plan Retirement Benefit, or as in effect at any time thereafter) to the Qualified Plan, shall be eligible to receive an Excess Benefit. If a Participant dies prior to the commencement of the payment of his Qualified Plan Retirement Benefit and the Participant is married on his date of death, then the Participants Surviving Spouse shall be eligible to receive a Surviving Spouse Benefit.
This excerpt taken from the EE 8-K filed Feb 16, 2005.
Eligible employees for the Plan include all regular full-time and part-time employees of EPE, except temporary and Mirasol employees unless otherwise determined by the Compensation Committee.
The Compensation Committee may revise or amend the eligibility criteria from time to time, which may be on the recommendation of EPE management.