Look-Back Year definition

Look-Back Year means the twelve (12) month period preceding the Determination Year.

Look-Back Year means the Plan Year preceding the Determination Year.

Look-Back Year means the Look-Back Year defined in Section 3.04.

Examples of Look-Back Year in a sentence

• The "Determination Year" shall be the Plan Year for which testing is being performed, and the "Look-Back Year" shall be the immediately preceding 12 month period.

• Employees who at any time during the "Determination Year" or "Look-Back Year" were "Five Percent Owners" of the Employer or an Affiliated Employer.

• The Company may elect (in a manner consistent with guidance prescribed by the Internal Revenue Service; provided such guidance is issued) to use, when applying the tests set forth in this subsection, the Compensation Percentage of Lower Compensated Employees in the Look-Back Year rather than that of the Determination Year.

• The Adjustment Factor for a Determination Year or a Look-Back Year shall be applied on the basis of the calendar year in which such Determination Year or Look-Back Year begins.

• The Company may elect (in a manner consistent with guidance prescribed by the Internal Revenue Service; provided such guidance is issued) to use, when applying the tests set forth in this subsection, the Actual Deferral Percentage of Lower Compensated Employees in the Look-Back Year instead of the Determination Year.

More Definitions of Look-Back Year

Look-Back Year means the 12-month period preceding the Determination Year, or, if the Company elects and allowed by the applicable Regulations, the calendar year ending with or within the applicable Determination Year.

Look-Back Year means the 12-month period immediately preceding the Determination Year.

Look-Back Year means the Plan Year immediately preceding the Determination Year.

Look-Back Year means the twelve (12) month period immediately preceding the Plan Year.

Look-Back Year means the period of twelve consecutive months immediately preceding the Determination Year.

Look-Back Year means, for Plan Years beginning after December 31, 1996, the 12-month period immediately preceding any relevant Plan Year.

Look-Back Year means the 12-month period immediately preceding any relevant Plan Year or the calendar year ending with or within the Plan Year, as elected in Article I. For Plan Years beginning on and after January 1, 1997, Look-Back Year means the 12-month period immediately preceding any relevant Plan Year. However, if elected in Article I, for the Plan Year beginning in 1997, the Look-Back Year may be the calendar year ending with or within the Plan Year.