This excerpt taken from the PNC 10-Q filed May 9, 2007.
PURPOSE AND EFFECTIVE DATE
1.1 Purpose. The Plan is intended to provide deferred compensation for a select group of management or highly compensated employees of the Employer. The Plan is an unfunded plan that is not intended to be (i) subject to Parts 2, 3 or 4 of Title I, Subtitle B of the Employee Retirement Income Security Act of 1974, or (ii) qualified under Section 401(a) of the Internal Revenue Code.
1.2 Effective Date. The effective date for this Plan shall be January 1, 1994.