Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□s method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b). (See Example 25.)
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Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□s 's method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b). (See Example 25.)
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Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□s 's method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b). (See See, Example 2528.)
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Samples: Revenue Procedure, Revenue Procedure
Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□s ’s method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b). (See Example 2524.)
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Samples: Employee Plans Compliance Resolution System, Rev. Proc. 2000 16
Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□s 's method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b). (See Example 2528.)
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Samples: Revenue Procedure, Revenue Procedure
Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□s ’s method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b5.01(4)(b). (See Example 2524.)
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Samples: Revenue Procedure
Bifurcated Allocation Method. Under the bifurcated allocation method, the entire earnings amount for the valuation periods ending before the date the corrective contribution or allocation is made is allocated solely to the account balance of the employee on whose behalf the corrective contribution or allocation is made. The earnings amount for the valuation period during which the corrective contribution or allocation is made is allocated in accordance with the plan□plan s method for allocating other earnings for that valuation period in accordance with section 3.01(4)(b). (See Example 25.)
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Samples: Revenue Procedure