115 Voluntary After-tax Contribution. Any contribution made to the Plan by or on behalf of a Participant that is included in the Participant’s gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated.
Appears in 7 contracts
Samples: Nonstandardized Adoption Agreement (Chicopee Bancorp, Inc.), Prototype Defined Contribution Plan (United Community Bancorp), Prototype Defined Contribution Plan (FNB United Corp.)
115 Voluntary After-tax Contribution. Any contribution made to the Plan by or on behalf of a Participant that is included in the Participant’s 's gross income in the year in which made and that is maintained under a separate account to which earnings and losses are allocated.
Appears in 1 contract
Samples: Nonstandardized Adoption Agreement (Banctrust Financial Group Inc)
