Change of limitation year. The limitation year may only be changed by a Plan amendment. Furthermore, if the Plan is terminated effective as of a date other than the last day of the Plan's limitation year, then the Plan is treated as if the Plan had been amended to change its limitation year.
Appears in 5 contracts
Samples: Participation Agreement (Nci Building Systems Inc), Participation Agreement (Caterpillar Inc), Plan and Trust Agreement
Change of limitation year. The limitation year may only be changed by a Plan amendment. Furthermore, if the Plan is terminated effective as of a date other than the last day of the Plan's ’s limitation year, then the Plan is treated as if the Plan had been amended to change its limitation year.
Appears in 3 contracts
Samples: Prudential Adoption Agreement (Firstmerit Corp /Oh/), PPD Adoption Agreement (Simpson Manufacturing Co Inc /Ca/), Castle a M & Co
Change of limitation year. The limitation year may only be changed by a Plan amendment. Furthermore, if the Plan is terminated effective as of a date other than the last day of the Plan's ’s limitation year, then the Plan is treated as if the Plan had been amended to change its limitation year.. Nonstandardized 401(k) Plan
Appears in 1 contract
Samples: Adoption Agreement (Knowles Corp)