Single Plan. Upon the merger of the Prior Plan into the Plan, the Prior Plan and the Plan will be a single plan within the meaning of section 414(l) of the Code. All Prior Plan and Plan assets will be available to pay the benefits of all participants in the Prior Plan and Plan.
Appears in 4 contracts
Sources: Agreement for Adoption and Merger (Quanex Corp), Agreement for Adoption and Merger (Quanex Corp), Agreement for Adoption and Merger (Quanex Corp)