Compensation for Top Heavy Purposes Sample Clauses
The "Compensation for Top Heavy Purposes" clause defines how employee compensation is calculated specifically for determining whether a retirement plan is considered top-heavy under IRS rules. This clause typically outlines which types of pay—such as bonuses, overtime, or commissions—are included or excluded when assessing compensation for top-heavy testing. By clearly specifying the components of compensation, the clause ensures accurate compliance with top-heavy regulations, thereby preventing potential penalties and ensuring fair treatment of plan participants.
Compensation for Top Heavy Purposes. 1.33(B)(3) (1.10) Contract(s).....................................................11.03(c) (11.02)
Compensation for Top Heavy Purposes. 1.33(B)(3) (1.10) Contract(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.03(c) (11.02)
Compensation for Top Heavy Purposes. 1.33(B)(3) (1.11) Contract(s)..........................................................11.03(c) (11.02) Custodian Designation................................................10.03[B] (10.02) Deemed Cash-out Rule...................................................5.04(C) (5.02) Deferral Contributions...............................................14.03(g) (14.02) Deferral Contributions Account..........................................14.06 (14.04) Defined Benefit Plan...................................................3.19(i) (3.08) Defined Benefit Plan Fraction..........................................3.19(j) (3.09) Defined Contribution Plan..............................................3.19(h) (3.08) Defined Contribution Plan Fraction.....................................3.19(k) (3.09) Determination Date..................................................1.33(B)(7) (1.11) Disability................................................................1.28 (1.08) Distribution Date.........................................................6.01 (6.01) Distribution Restrictions............................................14.03(m) (14.03) Earned Income.............................................................1.13 (1.05) Effective Date............................................................1.18 (1.06) Elective Deferrals...................................................14.03(h) (14.03)
Compensation for Top Heavy Purposes. 33(B)(3) (1.10) Contract(s) . . . . . . . . . . . . . . . . . . . . . . . 11.03(c) (11.02) Custodian Designation . . . . . . . . . . . . . . . . . . 10.03(B) (10.02) Deemed Cash-out Rule . . . . . . . . . . . . . . . . . . . 5.04(C) (5.02) Deferral Contributions . . . . . . . . . . . . . . . . . 14.03(g) (14.02) Deferral Contributions Account . . . . . . . . . . . . . . 14.06 (14.04) Defined Benefit Plan . . . . . . . . . . . . . . . . . . . 3.19(i) (3.08) Defined Benefit Plan Fraction . . . . . . . . . . . . . . . 3.19(j) (3.08) Defined Contribution Plan . . . . . . . . . . . . . . . . . 3.19(h) (3.08) Defined Contribution Plan Fraction . . . . . . . . . . . . 3.19(k) (3.09) Determination Date . . . . . . . . . . . . . . . . . . 1.33(B)(7) (1.10) Disability . . . . . . . . . . . . . . . . . . . . . . . . . . 128 (1.07) Distribution Date . . . . . . . . . . . . . . . . . . . . . . 6.01 (6.01) Distribution Restrictions . . . . . . . . . . . . . . . . 14.03(m) (14.03) Earned Income . . . . . . . . . . . . . . . . . . . . . . . . 1.13 (1.05) Effective Date . . . . . . . . . . . . . . . . . . . . . . . 1.18 (1.05) Elective Deferrals . . . . . . . . . . . . . . . . . . . 14.03(h) (14.02)