Grouping Method Clause Samples

Grouping Method. Pursuant to Plan Section 4.3(b)(3)(vi), the classifications are (select a. or b.): a. [ ] Each Participant constitutes a separate classification. b. [ ] Define each classification and specify the method of allocating the contribution among the members of each classification. (NOTE: The classifications specified below must be clearly defined in a manner that will not violate the definitely determinable allocation requirement. The design of the groups cannot be such that the only NHCEs benefiting under the Plan are those with the lowest amount of compensation and/or the shortest periods of service and who may represent the minimum number of these employees necessary to satisfy coverage under Code Section 410(b)): Classification A shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Classification B shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Classification C shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Classification D shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Additional Classifications: (specify the classifications and which of the above allocation methods (pro-rata or per capita) will be used for each classification).

Grouping Method. Pursuant to Plan Section 4.3(b)(3)(vi), the classifications are (select a. or b.): a. [X] Each Participant constitutes a separate classification. b. [ ] Participants will be divided into the following classifications with the allocation methods indicated under each classification. Classification C will consist of The allocation method will be: [ ] pro rata based on Compensation [ ] equal dollar amounts (per capita) Classification D will consist of The allocation method will be: [ ] pro rata based on Compensation [ ] equal dollar amounts (per capita) Additional classifications: (specify the classifications and which of the above allocation methods (pro rata or per capita) will be used for each classification).

Grouping Method. Pursuant to Plan Section 4.3(b)(3)(vi), the classifications are: a. [ ] Each Participant is in a separate classification. b. [ ] Define each classification and specify the method of allocation the contribution among the members of each group. (NOTE: The classifications specified below must be clearly defined in a manner that will not violate the definitely determinable allocation requirement. The design of the groups cannot be such that the only NHCEs benefiting under the Plan are those with the lowest amount of compensation and/or the shortest periods of service and who may represent the minimum number of these employees necessary to satisfy coverage under Code Section 410(b)): Classification A shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Classification B shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Classification C shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Classification D shall consist of: . The allocation method will be: [ ] pro-rata based on Compensation or [ ] equal dollar amounts (per capita). Additional Classifications: (specify the classifications and which of the above allocation methods (pro-rata or per capita) will be used for each classification).

Grouping Method. The Principal Credit for the Principal Credit Period will equal the amount determined below (each group must be definitely determinable). (Selecting this option is inconsistent with having a safe harbor, i.e., nondiscrimination testing will generally be required 1. [ ] Group A: a. [ ] b. [ ] $ c. [ ] The greater of % of "determination period" Compensation or $ d. [ ] The lesser of % of "determination period" Compensation or $ 2. [ ] Group B: (select one) a. [ ] b. [ ] $ % of "determination period" Compensation c. [ ] The greater of % of "determination period" Compensation or $ d. [ ] The lesser of % of "determination period" Compensation or $ 3. [ ] Group C: (select one) a. [ ] b. [ ] $ % of "determination period" Compensation c. [ ] The greater of % of "determination period" Compensation or $ DRAFT d. [ ] The lesser of % of "determination period" Compensation or $ 4. [ ] Group D: (select one) a. [ ] b. [ ] $ % of "determination period" Compensation c. [ ] The greater of % of "determination period" Compensation or $ d. [ ] The lesser of % of "determination period" Compensation or $ 5. [ ] Group E: (select one) a. [ ] b. [ ] $ % of "determination period" Compensation c. [ ] The greater of % of "determination period" Compensation or $ d. [ ] The lesser of % of "determination period" Compensation or $ 6. [ ] The Participant will be assigned to the classification based on the Participant's status as of the last day of the Plan Year, or if earlier, the date of termination of employment.

Grouping Method. Pursuant to Plan Section 4.3(b)(3)(v), the classifications are (select a. or b.): a. [ ] Each Participant constitutes a separate classification. b. [ ] Participants will be divided into the following classifications with the allocation methods indicated under each classification. Classification A will consist of The allocation method will be: [ ] pro rata based on Compensation [ ] equal dollar amounts (per capita) Classification B will consist of The allocation method will be: [ ] pro rata based on Compensation [ ] equal dollar amounts (per capita) Classification C will consist of The allocation method will be: [ ] pro rata based on Compensation [ ] equal dollar amounts (per capita) Classification D will consist of The allocation method will be: [ ] pro rata based on Compensation [ ] equal dollar amounts (per capita) Additional classifications: (specify the classifications and which of the above allocation methods (pro rata or per capita) will be used for each classification).

Grouping Method. Pursuant to Plan Section 4.3(b)(3)(vi), the classifications are (select a. or b.): a. [ ] Each Participant constitutes a separate classification. b. [ ] Participants will be divided into the following classifications with the same allocation ratio (the classifications should be such that resulting allocations are provided in a definite predetermined formula that complies with Regulation Section 1.401-1(b)(1)(ii)): Classification A shall consist of: . Classification B shall consist of: . Classification C shall consist of: . Classification D shall consist of: . Additional Classifications: (specify the classifications).

Grouping Method. The Principal Credit for the Principal Credit Period will equal the amount determined below (each group must be definitely determinable):). (Selecting this option is inconsistent with having a safe harbor, i.e., nondiscrimination testing will generally be required.)