These excerpts taken from the HBI 8-K filed Sep 5, 2006.
1.2 Effective Date and Plan Year
The Plan is effective as of January 1, 2006. The Plan is administered on the basis of a Plan Year.
1.02 Effective Date; Plan Year
Except as otherwise required to comply with applicable law or as specifically provided herein, the Plan is effective July 24, 2006 (the Effective Date). The first Plan Year is a short plan year beginning as of July 24, 2006 and ending December 31, 2006. Thereafter, the Plan Year shall be the twelve month period from each January 1 through December 31.