Excess Annual Additions. Notwithstanding any provision of the Plan to the contrary, if the annual additions (within the meaning of Code §415) are exceeded for any participant, then the Plan may only correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth in Revenue Procedure 2006-27 or any superseding guidance, including, but not limited to, the preamble of the final §415 regulations.
Appears in 6 contracts
Samples: Adoption Agreement (Knowles Corp), Participation Agreement (Nci Building Systems Inc), Prudential Adoption Agreement (Firstmerit Corp /Oh/)
Excess Annual Additions. Notwithstanding any provision of the Plan to the contrary, if the annual additions (within the meaning of Code §Section 415) are exceeded for any participantParticipant, then the Plan may only correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth in Revenue Procedure 20062008-27 50 or any superseding guidance, including, but not limited to, the preamble of the final §Code Section 415 regulations.
Appears in 2 contracts
Samples: Castle a M & Co, Castle a M & Co
Excess Annual Additions. Notwithstanding any provision of the Plan to the contrary, if the annual additions (within the meaning of Code §section 415) are exceeded for any participant, then the Plan may only correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth in Revenue Procedure 20062013-27 12 or any superseding guidance, including, but not limited to, the preamble of the final §section 415 regulations.
Appears in 1 contract
Samples: www.theentrustgroup.com
Excess Annual Additions. Notwithstanding any provision of the Plan to the contrary, if the annual additions (within the meaning of Code §Section 415) are exceeded for any participantParticipant, then the Plan may only correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth in Revenue Procedure 2006-27 or any superseding guidance, including, but not limited to, the preamble of the final §Section 415 regulations.regulations App. 5
Appears in 1 contract
Samples: Castle a M & Co
Excess Annual Additions. Notwithstanding any provision of the Plan to the contrary, if the annual additions Annual Additions (within the meaning of Code §Section 415) are exceeded for any participantParticipant, then the Plan may only correct such excess in accordance with the Employee Plans Compliance Resolution System (EPCRS) as set forth in Revenue Procedure 20062008-27 50 or any superseding guidance, including, but not limited to, the preamble of the final §Section 415 regulations.
Appears in 1 contract
Samples: Plan and Trust Agreement