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This excerpt taken from the HBI 8-K filed Sep 5, 2006. 2.33 Excess Contribution Excess Contribution means the amount by which Before-Tax Contributions (determined without regard to the Participants Catch-Up Contributions) for a Plan Year made by Highly Compensated Employees exceed the limitations of Subsection 6.01, as determined in accordance with Treasury Regulation Section 1.401(k)-2(b). |
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