Equivalent Basis. No such loan may be made to a disqualified person within the meaning of Code Section 4975(e), unless such loans are available to all Participants and Beneficiaries on a reasonably equivalent basis and are not made available to Highly Compensated Employees in an amount which, when stated as a percentage of any such Participant's or Beneficiary's Account, is greater than is available to any other Participants or Beneficiaries.
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Samples: Tro Learning Inc