Common use of Short Plan Year Clause in Contracts

Short Plan Year. An Employer’s Plan may be a Safe Harbor 403(b) Plan in a short Plan Year: (a) as provided in Sections 3.05(I)(3) or (5), relating to the initial safe harbor Plan Year; (b) if the Employer creates a short Plan Year by changing its Plan Year, provided that the Employer maintains the Plan as a Safe Harbor 403(b) Plan in the Plan Years both before and after the short Plan Year as described in Treas. Reg. §1.401(k)-3(e)(3); or (c) if the short Plan Year is the result of the Employer’s termination of the Plan under Section 3.05(I)(6).

Short Plan Year. An Employer’s 's Plan may be a Safe Harbor 403(b401(k) Plan in a short Plan Year: (a) as provided in Sections 3.05(I)(3) or (5), relating to the initial safe harbor Plan Year; (b) if the Employer creates a short Plan Year by changing its Plan Year, provided that the Employer maintains the Plan as a Safe Harbor 403(b401(k) Plan in the Plan Years both before and after the short Plan Year as described in Treas. Reg. §1.401(k)-3(e)(31.401(k)‑3(e)(3); or (c) if the short Plan Year is the result of the Employer’s 's termination of the Plan under Section 3.05(I)(6).

Short Plan Year. An Employer’s 's Plan may be a Safe Harbor 403(b401(k) Plan in a short Plan Year: (a) as provided in Sections 3.05(I)(3) or (5), relating to the initial safe harbor Plan Year; (b) if the Employer creates a short Plan Year by changing its Plan Year, provided that the Employer maintains the Plan as a Safe Harbor 403(b401(k) Plan in the Plan Years both before and after the short Plan Year as described in Treas. Reg. §1.401(k)-3(e)(3); or (c) if the short Plan Year is the result of the Employer’s 's termination of the Plan under Section 3.05(I)(6).