This excerpt taken from the ZBRA 10-Q filed Apr 30, 2008.
Note: For purposes of aggregation under Section 1.05, a Separation Pay Plan based only on Voluntary Separation from Service is treated as an Account Balance Plan. Nevertheless, if the Employer maintains this Plan as any type of Separation Pay Plan, the Employer should elect (b) below.
[ ] (b) Separation Pay Plan. As the following type(s) of Separation Pay Plan(s) under Section 1.42 (choose one of (i) through (iv)):
[ ] (i) Involuntary Separation.
[ ] (ii) Window Program.
[ ] (iii) Voluntary Separation.
[ ] (iv) Combination: (specify)