Permissive Aggregation Group. Used for Top-Heavy testing purposes, it is the Required Aggregation Group of plans plus any other plan or plans of the Employer which, when considered as a group with the Required Aggregation Group, would continue to satisfy the requirements of Code Sections 401(a)(4) and 410.
Appears in 5 contracts
Sources: 401(k) Plan Document (East West Bancorp Inc), Adoption Agreement (Professionals Insurance Co Management Group), Adoption Agreement (Shared Technologies Cellular Inc)
Permissive Aggregation Group. Used for Top-Heavy testing purposes, it is the Required Aggregation Group of plans plus any other plan or plans of the Employer which, when considered as a group with the Required Aggregation Group, . would continue to satisfy the requirements of Code Sections 401(a)(4) and 410.
Appears in 1 contract