§ 3-6-3. Definitions.

The following words and phrases when used in this Article and the Plan Document shall, for the purpose of this Article and the Plan Document, have the meanings ascribed to them in this Section .

Administrator means the Benefits Division Chief, Department of Human Resources, Fairfax County.

Alternate Payee means the person who is or was the spouse of the Participant or is the child of the Participant to the extent that such person is entitled to any or all of Participant's Participation Account under a court order that the Administrator has determined to be a Qualified Domestic Relations Order.

Beneficiary means any person designated by the Participant to receive, upon the death of the Participant, the assets of the account or other benefit under the provisions of the Deferred Compensation Plan or such other person as provided pursuant to Section 3-6-18(c) herein if no Beneficiary is designated by Participant.

Compensation means all wages or salaries or bonuses to be paid to an Employee for services performed for the Employer and which is currently includible in an Employee's gross income and reported on the W-2 form for the Plan Year, without deduction for any portion thereof deferred under the provisions of this Plan or for any amounts contributed to a tax deferred annuity plan pursuant to Internal Revenue Code Section 403(b) or a cafeteria plan under Internal Revenue Code Section 125. Compensation also means any payment for accrued vacation leave or other leave as specified by the Employer's policy that is paid within 2½ months after an Employee's severance from employment.

Deferred compensation means that portion of Compensation that an Employee has elected to defer in accordance with the provisions of this Deferred Compensation Plan.

Employee means any person who performs services for the Employer or a Participating Employer and who is eligible to defer Compensation under the Plan under rules established by the Administrator.

Employer means Fairfax County.

Includible Compensation means Compensation which is currently includible in an employee's gross income, after excluding any Deferred Compensation, any contributions made to a tax deferred annuity plan under Internal Revenue Code Section 403(b), any contributions made to a cafeteria plan under Internal Revenue Code Section 125, and all deductions for FICA and Medicare.

Normal Retirement Age means age 65 or, if earlier, the normal retirement age specified by a pension plan maintained by the Employer or a Participating Employer under which the Employee is covered.

Participant means any Employee who voluntarily elects to participate in this Deferred Compensation Plan by executing a Participation Agreement, and includes any former Employee who has a balance in his/her Participation Account.

Participating Employer means any constitutional officer, agency or instrumentality of the Employer that adopts the Plan with the consent of the Employer.

Participation Account means the account under the Deferred Compensation Plan to which there are credited the Participant's Deferred Compensation, together with any interest, dividends, gains, losses or the like thereon, and from which there are deducted administrative costs associated with administering or implementing the Plan.

Participation Agreement means the agreement by which the Employee elects to defer Compensation under the Plan.

Plan Document means the document described in Section 3-6-6.

Plan Year means the calendar year in which the Plan becomes effective, and each succeeding year during the existence of this Plan.

Qualified Domestic Relations Order means a court order that is lawfully directed to the Plan and that is served upon the Administrator that pursuant to a state domestic relations law creates or recognizes the existence of the right of an Alternate Payee to receive all or a portion of a Participant's Participation Account and that meets all of the requirements of the Administrator's policy regarding the acceptance of such an order and Section 414(p) of the Internal Revenue Code.

Trust means the trust established under Section 3-6-4.

Trustee means the Deferred Compensation Board, as described in Section 3-6-4. (54-09-3.)