This excerpt taken from the ZBRA 10-Q filed Apr 30, 2008.
409A Amounts and Grandfathered Amounts
409A Amounts. The terms of this Plan control as to any 409A Amount.
Grandfathered Amounts. A Grandfathered Amount remains subject to the terms of the Plan as in effect before January 1, 2005, unless the Employer makes a material modification to the Plan as described in Treas. Reg. §1.409A-6(a)(4).
Separate Accounting/Earnings. The Employer will account separately for 409A Amounts and for Grandfathered Amounts within each Participants Account. The Employer also will account separately for Earnings on the 409A Amounts and Earnings on the Grandfathered Amounts. Post-2004 Earnings on Grandfathered Amounts are included in the Grand fathered Amount.
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