This excerpt taken from the ZZ 10-K filed Jan 15, 2009.
5.1 Establishment of Accounts. The Plan Administrator shall establish a Deferred Compensation Account in its books and records in the name of each Participant in this Plan. All hypothetical amounts credited to the Account of any Active Participant, Inactive Participant or former Participant shall constitute a general, unsecured liability of the Participating Companies to such person.
5.2 Allocation of Contributions. Hypothetical amounts contributed on behalf of a Participant pursuant to Section 4.1 hereof shall be allocated to such Participants Account.
5.3 Crediting of Earnings. The Plan Administrator shall credit the Account of each Active Participant, each Inactive Participant and each former Participant who has not yet been paid his Account balance hereunder, with hypothetical earnings and losses for the Plan Year or other appropriate period equal to the return on the investment in the Participants accounts under the Profit Sharing Plan for such corresponding Plan Year or other period. In determining such return and applying it to the Plan, the Plan Administrator may use rules of administrative convenience
provided that the rate of return credited to the Participants Account under the Plan is roughly equal to his rate of return under the Profit Sharing Plan. For purposes of crediting earnings and losses with respect to a hypothetical contribution under this Plan, such contribution shall be deemed credited to such Active Participants Account under this Plan as of the date the actual contribution is allocated to his account under the Profit Sharing Plan. If the Participant has no amount in the Profit Sharing Plan for a period (e.g. if his Profit Sharing Plan accounts are distributed before he receives his distribution under this Plan), his hypothetical investment return under this Plan for such period will be based on the return of the Profit Sharing Plan fund most protective of principal for that period.