Aggregation and Disaggregation of Plans. (a) For purposes of applying the limitations of Code §415, all defined contribution plans (without regard to whether a plan has been terminated) ever maintained by the Employer (or a “predecessor employer”) under which the participant receives annual additions are treated as one defined contribution plan. The “
Appears in 3 contracts
Samples: Adoption Agreement (Knowles Corp), Prudential Adoption Agreement (Firstmerit Corp /Oh/), PPD Adoption Agreement (Simpson Manufacturing Co Inc /Ca/)
Aggregation and Disaggregation of Plans. (a) For purposes of applying the limitations of Code §Section 415, all defined contribution plans (without regard to whether a plan has been terminated) ever maintained by the Employer (or a “predecessor employer”) under which the participant Participant receives annual additions are treated as one defined contribution plan. The “
Appears in 1 contract
Samples: Castle a M & Co
