Accumulated Deductible Contributions. For Plan Years beginning before January 1, 1989, a Participant's vested Account balance shall not include accumulated deductible contributions within the meaning of Section 72(o)(5)(B) of the Code.
Appears in 4 contracts
Samples: 401(k) and Profit Sharing Plan Agreement (Earthlink Inc), 401(k) and Profit Sharing Plan Agreement (American Science & Engineering Inc), 401(k) and Profit Sharing Plan Agreement (Conley Canitano & Associates Inc)