Plan Years. The limitations in Section (4)(G)(1)(ii), Section (4)(G)(2)(ii), and Section (4)(G)(2)(iii) do not apply to a new plan for the first 5 Plan Years of the plan, determined under the rules of Code Section 436(i) and Section 1.436-1(a)(3)(i) of the Treasury Regulations.
Appears in 3 contracts
Sources: Pension Agreement, Pension Agreement, Pension Agreement