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 7 contracts
Samples: Individual 401(k) Plan Purchase Agreement, 401(k) Profit Sharing Plan (Nci Building Systems Inc), Employer Sponsored Plan Account 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 4 contracts
Samples: 401(k) Plan Adoption Agreement (Knowles Corp), 401(k) Plan Adoption Agreement (Firstmerit Corp /Oh/), 401(k) Profit Sharing Plan Adoption Agreement (Simpson Manufacturing Co Inc /Ca/)
