HCE Determinations. Look Back Year—The look back year for purposes of determining which Employees are Highly Compensated Employees shall be the 12-consecutive-month period preceding the Plan Year, unless otherwise provided below. (1) Calendar Year Determination—The look back year shall be the calendar year beginning within the preceding Plan Year. (Do not choose if the Plan Year is the calendar year.) (2) Prior Plan Years—For Plan Years prior to the effective date of this amendment, the Plan was operated in accordance with a different look back year election as shown in the Special Effective Dates Addendum to the Adoption Agreement. (Choose if there has been a change in the look back year used under the Plan.)
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Sources: Adoption Agreement (Inhale Therapeutic Systems Inc)
HCE Determinations. Look Back Year—Year - The look back year for purposes of determining which Employees are Highly Compensated Employees shall be the 12-consecutive-month period preceding the Plan Year, unless otherwise provided the Employer elects Option (1) below.
(1) [_] Calendar Year Determination—Determination - The look back year shall be the calendar year beginning within the preceding Plan Year. (Do not choose elect if the Plan Year is the calendar year.)
(2) [X] Prior Plan Years—Years - For Plan Years prior to the effective date of this amendment, the Plan was operated in accordance with a different the look back year election as elections shown in the Special Effective Dates Addendum to the Adoption Agreement. (Choose if there has been a change in the look back year used under the Plan.)
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Sources: Advisor Retirement Connection Premium Service Retirement Plan (Rose Hills Co)
HCE Determinations. Look Back Year—Year - The look back year for purposes of determining which Employees are Highly Compensated Employees shall be the 12-consecutive-month period preceding the Plan Year, unless otherwise provided below.
(1) [_] Calendar Year Determination—Determination - The look back year shall be the calendar year beginning within the preceding Plan Year. (Do not choose if the Plan Year is the calendar year.)
(2) [_] Prior Plan Years—Years - For Plan Years prior to the effective date of this amendment, the Plan was operated in accordance with a different look back year election as shown in the Special Effective Dates Addendum to the Adoption Agreement. (Choose if there has been a change in the look back year used under the Plan.)
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