ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. (a) If, as a result of the allocation of Forfeitures, a reasonable error in estimating a Participant's Compensation, a reasonable error in determining the amount of elective deferrals (within the meaning of Code Section 402(g)(3)) that may be made with respect to any Participant under the limits of Section 4.9 or other facts and circumstances to which Regulation 1.415-6(b) (6) shall be applicable, the "annual additions" under this Plan would cause the maximum "annual additions" to be exceeded for any Participant, the Administrator shall (1) distribute any elective deferrals (within the meaning of Code Section 402(g)(3)) or return any voluntary Employee contributions credited for the "limitation year" to the extent that the return would reduce the "excess amount" in the Participant's accounts (2) hold any "excess amount" remaining after the return of any elective deferrals or voluntary Employee contributions in a "Section 415 suspense account" (3) use the "Section 415 suspense account" in the next "limitation year" (and succeeding "limitation years" if necessary) to reduce Employer contributions for that Participant if that Participant is covered by the Plan as of the end of the "limitation year", or if the Participant is not so covered, allocate and reallocate the "Section 415 suspense account" in the next "limitation year" (and succeeding "limitation years" if necessary) to all Participants in the Plan before any Employer or Employee contributions which would constitute "annual additions" are made to the Plan for such "limitation year" (4) reduce Employer contributions to the Plan for 63 64 such "limitation year" by the amount of the "Section 415 suspense account" allocated and reallocated during such "limitation year".
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. If for any Limitation Year the Annual Additions allocated to a Participant's Account exceeds the maximum amount permitted under Section 6.1 above because of an allocation of Forfeitures, a reasonable error in estimating a Participant's Compensation, a reasonable error in determining the amount of elective contributions (within the meaning of Code Section 402(g)(3)), or because of other limited facts and circumstances that the Commissioner finds justify the availability of the rules set forth in this Section, then such Participant's Account will be adjusted as follows in order to reduce the excess Annual Additions:
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. Allocation of "
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. (1) If as a result of the allocation of Forfeitures, a reasonable error in estimating a Participant's compensation or other facts and circumstances to which Regulation 1.415-6(b)(6) shall be applicable, the Annual Additions under this Plan would cause the maximum Annual Additions to be exceeded for any Participant, the Company shall (A) return any voluntary employee contributions credited for the Plan year to the extent that the return would reduce the "excess amount" in the Participant's accounts (B) hold any "excess amount" remaining after the return of any voluntary employee contributions SECTION 16(c)(1) in a Section 415 Suspense Account (C) allocate and reallocate the Section 415 Suspense Account in the next Plan Year (and succeeding Plan Years if necessary) to all Participants in the Plan before any Company or employee contributions which would constitute Annual Additions are made to the Plan for such Plan Year (D) reduce Company contributions to the Plan for such Plan Year by the amount of the Section 415 Suspense Account allocated and reallocated during such Plan Year. Company Contributions and Forfeitures for a given Year in the Section 415 Suspense Account will be allocated to the Company Contributions Accounts of Participants in proportion to the amount of Employee- Elected Company contributions made by such Participants for such Year.
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. 25 4.6 ROLLOVERS ........................................................26 4.7 PLAN TO PLAN TRANSFERS FROM QUALIFIED PLANS ......................27 4.8
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. (a) If, as a result of a reasonable error in estimating a Participant's Compensation, a reasonable error in determining the amount of elective deferrals (within the meaning of Code Section 402(g)(3)) that may be made with respect to any Participant under the limits of Section 4.9 or other facts and circumstances to which Regulation 1.415-6(b)(6) shall be applicable, the "annual additions" under this Plan would cause the maximum "annual additions" to be exceeded for any Participant, the "excess amount" will be disposed of in one of the following manners, as uniformly determined by the Administrator for all Participants similarly situated.
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. Allocation of "Annual Additions" (as defined in Section 4.4) to a Participant's Combined Account for a Limitation Year generally will cease once the limits of Section 4.4 have been reached for such Limitation Year. However, if as a result of the allocation of Forfeitures, a reasonable error in estimating a Participant's annual 415 Compensation, a reasonable error in determining the amount of elective deferrals (within the meaning of Code Section 402(g)(3)) that may be made with respect to any Participant under the limits of Section 4.4, or other facts and circumstances to which Regulation 1.415-6(b)(6) shall be applicable, the "Annual Additions" under this Plan would cause the maximum provided in Section 4.4 to be exceeded, the "Excess Amount" will be disposed of in one of the following manners, as uniformly determined by the Plan Administrator for all Participants similarly situated:
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. If as a result of:
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. 4.6 ROLLOVERS .........................................................
ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS
