Aggregation Group. The group of qualified plans maintained by the Employer and each Controlled Entity consisting of (1) each plan in which a Key Employee participates and each other plan that enables a plan in which a Key Employee participates to meet the requirements of section 401(a)(4) or 410 of the Code or (2) each plan in which a Key Employee participates, each other plan that enables a plan in which a Key Employee participates to meet the requirements of section 401(a)(4) or 410 of the Code and any other plan that the Employer elects to include as a part of such group; provided, however, that the Employer may elect to include a plan in such group only if the group will continue to meet the requirements of sections 401(a)(4) and 410 of the Code with such plan being taken into account.
Aggregation Group. Permissive Aggregation Group or Required Aggregation Group, as the context shall require.
Aggregation Group. The words “Aggregation Group” shall mean a Permissive Aggregation Group or a Required Aggregation Group, as applicable.
Aggregation Group. All plans maintained by the Employer (i) which are required to be aggregated with the Plan in order for the Plan to meet the requirements of Code Sections 401(a)(4) and 410, (ii) in which a Key Employee is a participant, and (iii) any other plan of the Employer that the Employer elects to include in the Aggregation Group, provided that any such plan would not cause the Aggregation Group to fail to meet the requirements of Code Sections 401(a)(4) and 410 with such plan being taken into account.
Aggregation Group. Aggregation group means a grouping of this Plan and:
Aggregation Group. Aggregation group means a grouping of this Plan and:
(a) if any Participant in the Plan is a key employee, each other qualified pension, profit sharing or stock bonus plan of the aggregated employers in which a key employee is a Participant (and for this purpose, a key employee shall be considered a Participant only during periods when he is actually accruing benefits and not during periods when he has preserved accrued benefits attributable to periods of participation when he was not a key employee), and
(b) each other qualified pension, profit sharing or stock bonus plan of the aggregated employers which is required to be taken into account for this Plan or any plan described in paragraph (a) above to satisfy the qualification requirements under section 410 or section 401(a)(4) of the Code, and
(c) each other qualified pension, profit sharing or stock bonus plan of the aggregated employers which is not included in paragraph (a) or (b) above, but which the Employer elects to include in the aggregation group and which, when included, would not cause the aggregation group to fail to satisfy the qualification requirements under section 410 or section 401(a)(4) of the Code. B‑1
Aggregation Group. For purposes of determining whether the Plan is part of a top-heavy group, the following aggregation rules apply:
Aggregation Group. The group of qualified plans (whether or not terminated) maintained by the Company and each Affiliated Company consisting of (i) each plan in which a Key Employee participates and each other plan which enables a plan in which a Key Employee participates to meet the requirements of Sections 401(a)(4) or 410 of the Code, or (ii) each plan in which a Key Employee participates, each other plan which enables a plan in which a Key Employee participates to meet the requirements of Sections 401(a)(4) or 410 of the Code, and any other plan which the Committee elects to include as a part of such group; provided, however, that the Committee may not elect to include a plan if its inclusion would cause the group to fail the requirements of Sections 401(a)(4) and 410 of the Code.
Aggregation Group a grouping of this Plan and:
(a) if any Participant in the Plan is a Key Employee, each other qualified pension, profit sharing or stock bonus plan of the Aggregated Employers in which a Key Employee is a Participant (and for this purpose, a Key Employee shall be considered a Participant only during periods when he is actually accruing benefits and not during periods when he has preserved accrued benefits attributable to periods of participation when he was not a Key Employee); and
(b) each other qualified pension, profit sharing or stock bonus plan of the Aggregated Employers which is required to be taken into account for this Plan or any plan described in paragraph (a) above to satisfy the qualification requirement that this Plan cover a nondiscriminatory group of employees (i.e., either the so-called "70% test," the "70%/80% test" or the "nondiscriminatory classification test") or the requirement that benefits be nondiscriminatory under section 401(a)(4) of the Code; and
(c) each other qualified pension, profit sharing or stock bonus plan of the Aggregated Employers which is not included in paragraph (a) or (b) above, but which the Employer elects to include in the Aggregation Group and which, when included, would not cause the Aggregation Group to fail to satisfy the qualification requirement that the Aggregation Group of plans cover a nondiscriminatory group of employees (I.E., either the so-called "70% test," the "70%/80% test" or the "nondiscriminatory classification test") and the requirement that benefits be nondiscriminatory under section 401(a)(4) of the Code.
Aggregation Group a group of Company Plans consisting of each Company Plan in the Required Aggregation Group and each other Company Plan selected by the Company for inclusion in the Aggregation Group that would not, by its inclusion, prevent the group of Company Plans included in the Aggregation Group from continuing to meet the requirements of Sections 401(a)(4) and 410 of the Code.
