Designation of Excess Deferrals. An individual who has Excess Deferrals for a taxable year may receive a corrective distribution of all or a portion of such deferrals during such taxable year or by April 15 of the next taxable year. Such corrective distribution may be made only if all of the following conditions are satisfied:
Appears in 4 contracts
Samples: Adoption Agreement (BRPP LLC), Adoption Agreement (Sonic Corp), Metals Usa Inc