Accumulated Funding Deficiency. No Employee Benefit Plan that is intended to be a qualified plan under Section 401(a) of the Internal Revenue Code and no trust created thereunder has incurred, subsequent to June 30, 1974, an "accumulated funding deficiency" as defined in Section 412(a) of the Internal Revenue Code and Section 302 of ERISA (whether or not waived).
Appears in 9 contracts
Samples: Agreement and Plan of Merger (Chemical Financial Corp), Agreement and Plan of Merger (Old Kent Financial Corp /Mi/), Agreement and Plan of Merger (CFSB Bancorp Inc)
Accumulated Funding Deficiency. No O.A.K. Employee Benefit Plan that is intended to be a qualified plan under Section 401(a) of the Internal Revenue Code and no trust created thereunder has incurred, subsequent to June 30, 1974, an "accumulated funding deficiency" as defined in Section 412(a) of the Internal Revenue Code and Section 302 of ERISA (whether or not waived).
Appears in 2 contracts
Samples: Agreement and Plan of Merger (O a K Financial Corp), Agreement and Plan of Merger (Chemical Financial Corp)
Accumulated Funding Deficiency. No Employee Benefit Plan that is intended to be a qualified plan under Section 401(a) of the Internal Revenue Code and no trust created thereunder has incurred, subsequent to June 30, 1974, an "βaccumulated funding deficiency" β as defined in Section 412(a) of the Internal Revenue Code and Section 302 of ERISA (whether or not waived).
Appears in 2 contracts
Samples: Agreement and Plan of Merger (Firstbank Corp), Agreement and Plan of Merger (Firstbank Corp)
Accumulated Funding Deficiency. No Employee Benefit Plan that which is intended to be a qualified plan under Section 401(a) of the Internal Revenue Code and no trust created thereunder has incurred, subsequent to after June 30, 1974, an "accumulated funding deficiency" as defined in Section 412(a) of the Internal Revenue Code and Section 302 of ERISA (whether or not waived).
Appears in 1 contract
Samples: Agreement and Plan of Merger (Choiceone Financial Services Inc)
Accumulated Funding Deficiency. No Employee Benefit Plan that is intended to be a qualified plan under Section 401(a) of the Internal Revenue Code and no trust created thereunder has incurred, subsequent to June 30, 1974, an "accumulated funding deficiency" as defined in Section 412(a) of the Internal Revenue Code and Section 302 of ERISA (whether or not waived).
Appears in 1 contract
Samples: Agreement and Plan of Merger (Chemical Financial Corp)