Common use of First Year Testing Method Clause in Contracts

First Year Testing Method. If the first Plan Year that the Plan, other than a successor plan, permitted Deferral Contributions or provided for either Employee or Matching Employer Contributions, occurred on or after January 1, 1997 but prior to the Effective Date specified in Subsection 1.01(g)(2), the "ADP" and/or "ACP" test for such first Plan Year was applied using the actual "ADP" and/or "ACP" of Non-Highly Compensated Employees for such first Plan Year, unless otherwise provided below.

First Year Testing Method. If the first Plan Year that the Plan, other than a successor plan, permitted permits Deferral Contributions or provided provides for either Employee or Matching Employer Contributions, occurred occurs on or after January 1, 1997 but prior to the Effective Date specified in Subsection 1.01(g)(21.01(g), the "ADP" and/or "ACP" test for such first Plan Year was shall be applied using the actual "ADP" and/or "ACP" of Non-Highly Compensated Employees for such first Plan Year, unless otherwise provided below.