SBJPA definition
Examples of SBJPA in a sentence
If this Plan is an amendment or restatement of a Plan which included the provisions of the minimum distribution rules as in effect prior to the enactment of the Small Business Job Protection Act of 1996 (SBJPA), the Employer may elect in the Adoption Agreement to substitute the minimum distribution rules in effect after the enactment of SBJPA.
DATE If this Plan is an amendment or restatement of a Plan which included the provisions of the minimum distribution rules as in effect prior to the enactment of the Small Business Job Protection Act of 1996 (SBJPA), the Employer may elect in the Adoption Agreement to substitute the minimum distribution rules in effect after the enactment of SBJPA.
GUST Legislation refers to the Uruguay Round Agreements Act (GATT), the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) the Small Business Job Protection Act of 1996 (SBJPA), the Taxpayer Relief Act of 1997 (TRA ‘97), and the Internal Revenue Service Restructuring and Reform Act of 1998.
If any Participant is a Participant in this Plan and a qualified defined benefit plan maintained by the Employer, then the limitations of Code Section 415(e) as in effect under Code Section 414(q)(6) prior to the enactment of SBJPA do not apply to this Plan effective with respect to Limitation Years beginning on or after: a.
This is an amendment and restatement of a previously established qualified plan of the Employer to bring the Plan into compliance with GUST (GATT, USERRA, SBJPA and TRA "97).
SBJPA AMENDMENT TO THE AUL AMERICAN SERIES EMPLOYER-SPONSORED TDA AND QUALIFIED PLAN MULTIPLE-FUND GROUP VARIABLE ANNUITY CONTRACT NUMBER GA XX,XXX (THE CONTRACT) ISSUED BY AMERICAN UNITED LIFE INSURANCE COMPANY (AUL) TO ABC COMPANY (THE CONTRACTHOLDER) The Effective Date of this Amendment is the date that it is signed by AUL.
The Board of Directors of the Company shall adopt a corresponding amendment to Company's 401(k) Plan freezing contributions and participation as well as amending it for the relevant provisions of the Taxpayer Relief Act of 1997 ("TRA "97"), the Small Business Job Protection Act of 1996 ("SBJPA"), the Uruguay Round Agreements Act ("GATT"), the Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA"), and the Restructuring and Reform Act of 1998 ("RRA").
SBJPA further directed the Department to set standards for how insurers should manage the specified insurance policies (called Transition Policies).
Pursuant to the authority and direction given under SBJPA, the Department promulgated a regulation, issued in final form on January 5, 2000 (65 FR 714), and codified at 29 CFR 2550.401c–1.
This is an amendment and restatement of a previously established qualified plan of the Employer to bring the Plan into compliance with GUST (GATT, USERRA, SBJPA and TRA ’97).