Required Aggregation Group. Each Qualified Plan of the Employer in which at least one (1) Key Employee participates or participated at any time during the determination period (regardless of whether the Plan has terminated), and any other Qualified Plan of the Employer which enables a Plan described herein to meet the requirements of Code Section 401(a)(4) or 410.
Required Aggregation Group. (1) Each qualified plan of the Employer or Related Employer in which at least one Key Employee participates, or has participated at any time during the determination period (regardless of whether the plan has terminated), and
Required Aggregation Group. A group of plans including:
Required Aggregation Group. In determining a required aggregation group hereunder, each Plan of the Company in which a key employee is a parti-cipant, and each other Plan of the Company which enables any Plan in which a key employee participates to meet the requirements of Code Sections 401(a)(4) and 410, will be required to be aggregated. Such group shall be known as a required aggregation group, and shall include any terminated plan which if it had not been terminated would have been required to be included in the aggregation group. In the case of a required aggregation group, each Plan in the group will be considered a Top Heavy Plan if the required aggregation group is a Top Heavy group. No Plan in the required aggregation group will be considered a Top Heavy Plan if the required aggregation group is not a Top Heavy group.
Required Aggregation Group. Used for Top-Heavy testing purposes, it consists of:
Required Aggregation Group. Required Aggregation Group means: (1) each qualified plan of the Employer in which at least one Key Employee participates or participated at any time during the Determination Period (including terminated plans); and (2) any other qualified plan of the Employer which enables a plan described in clause (1) to meet the requirements of Code §401(a)(4) or of Code §410.
Required Aggregation Group. In determining a Required Aggregation Group hereunder, each plan of the Company in which a Key Employee is a participant, and each other plan of the Company which enables any plan in which a Key Employee participates to meet the requirements of Code sections 401(a)(4) or 410, will be required to be aggregated. Such group shall be known as a Required Aggregation Group. In the case of a Required Aggregation Group, each plan in the group will be considered a Top Heavy Plan if the Required Aggregation Group is a Top Heavy Group. No plan in the Required Aggregation Group will be considered a Top Heavy Plan if the Required Aggregation Group is not a Top Heavy Group.
Required Aggregation Group. (1) Each qualified plan of the Employer in which at least one Key Employee participates, and (2) any other qualified plan of the Employer which enables a plan described in (1) to meet the requirements of Code Sections 401(a)(4) or 410.
Required Aggregation Group. . . . . . . . . . . 133(B)(4) (1.09) Required Beginning Date . . . . . . . . . . . . . . . . 6.01(B) (6.02) Rollover Contributions . . . . . . . . . . . . . . . . . 4.03 (4.01) Self-Employed Individual . . . . . . . . . . . . . . . . 1.08 (1.02) Service . . . . . . . . . . . . . . . . . . . . . . . . . 1.26 (1.06) Term Life Insurance Contract . . . . . . . . . . . . . 11.03 (11.02) Top Heavy Minimum Allocation . . . . . . . . . . . . 3.04(B) (3.01) Top Heavy Ratio . . . . . . . . . . . . . . . . . . . . . 1.33 (1.09) Trust . . . . . . . . . . . . . . . . . . . . . . . . . . 1.21 (1-05) Trustee . . . . . . . . . . . . . . . . . . . . . . . . . 1.02 (1.01) Trustee Designation . . . . . . . . . . . . . . . . . 10.03[A] (10.01) Trust Fund . . . . . . . . . . . . . . . . . . . . . . . 1.22 (1.05)
