Plan Provision Clause Examples for Any Agreement
Plan Provision. Mandatory Cash-out Rule
Plan Provision. Nondiscrimination Testing
Plan Provision. Family Aggregation Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.
Plan Provision. Combined Plan Limit of Code Section 415(e) Employers who adopt this Prototype Plan may not elect to continue to apply the combined Plan limit of Code Section 415(e) in years beginning after the date the Employer adopts its GUST-related Plan.
Plan Provision. First Plan Year Testing Elections
Plan Provision. FIRST PLAN YEAR TESTING ELECTIONS For a new 401(k) Plan, the Employer could use either the current or prior year testing methods as well as a rule that deems the prior year ADP/ACP to be 3%.
Plan Provision. FAMILY AGGREGATION Did the Pre-SBJPA Family Aggregation rules of Code Sections 401(a)(17)(a) and 414(q)(6), both in effect for Plan Years beginning before January 1, 1997, continue to apply for any purpose for Plan Years beginning after 1996? [ ] No 40 Section 401(k) Plan AA #010 [ ] Yes; explain the application: ________________________________________ ______________________________________________________________________ ______________________________________________________________________ If this rule was subsequently discontinued, indicate when rule no longer applied: ______________________________________________________________________ ______________________________________________________________________ EMPLOYERS WHO ADOPT THIS PROTOTYPE PLAN MAY NOT ELECT TO CONTINUE TO APPLY THE PRE-SBJA FAMILY AGGREGATION RULES.
Plan Provision. Distribution Alternatives For Participants Who Are Not A More Than 5% Owner
Plan Provision. Hardship Distributions Treated as Eligible Rollover Distributions
Plan Provision. Highly Compensated Employees For Plan Years beginning after 1996, the Employer may elect a "Top-Paid Group" election and the Calendar Year Data election to determine the definition of Highly Compensated Employee: