Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(i)).
Appears in 13 contracts
Samples: Employee Plans Compliance Resolution System, Revenue Procedure, Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) that is not an Operational Failure or an Employer Eligibility Failure. The correction of a Demographic Failure generally requires a corrective amendment to the plan adding more benefits or increasing existing benefits (as applied to 403(b) Plans pursuant to cf. § 403(b)(12)(A)(i1.401(a)(4)-11(g)).
Appears in 8 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § □ 401(a)(4), § □ 401(a)(26), or § □ 410(b) (as applied to 403(b) Plans pursuant to § □ 403(b)(12)(A)(i)).
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § □ 401(a)(4), § □ 401(a)(26), or § □ 410(b) that is not an Operational Failure or an Employer Eligibility Failure. The correction of a Demographic Failure generally requires a corrective amendment to the plan adding more benefits or increasing existing benefits (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(icf., □ 1.401(a)(4)-11(g)).
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) that is not an Operational Failure or an Employer Eligibility Failure. The correction of a Demographic Failure generally requires a corrective amendment to the plan adding more benefits or increasing existing benefits (as applied to 403(b) Plans pursuant to cf., § 403(b)(12)(A)(i1.401(a)(4)-11(g)).
Appears in 3 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) that is not an Operational Failure. The correction of a Demographic Failure generally requires a substantive corrective amendment to the plan adding more benefits or increasing existing benefits (as applied to 403(bcf., § 1.401(a)(4)-11(g) Plans pursuant to § 403(b)(12)(A)(i)of the Income Tax Regulations).
Appears in 2 contracts
Samples: Employee Plans Compliance Resolution System, Rev. Proc. 2000 16
Demographic Failure. The term "“Demographic Failure" ” means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(i)).
Appears in 1 contract
Samples: Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) that is not an Operational Failure or an Employer Eligibility Failure. The correction of a Demographic Failure generally requires a corrective amendment to the plan adding more benefits or increasing existing benefits (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(icf., 1.401(a)(4)-11(g)).
Appears in 1 contract
Samples: Revenue Procedure
Demographic Failure. The term "“Demographic Failure" ” means a failure fail- ure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(i)).
Appears in 1 contract
Samples: Closing Agreements
Demographic Failure. The term "“Demographic Failure" ” means a failure fail- ure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) that is not an Operational Failure. The correction of a Demographic Fail- ure generally requires a substantive cor- rective amendment to the plan adding more benefits or increasing existing bene- fits (as applied to 403(bcf., § 1.401(a)(4)–11(g) Plans pursuant to § 403(b)(12)(A)(i)of the In- come Tax Regulations).
Appears in 1 contract
Samples: Closing Agreements
Demographic Failure. The term "“Demographic Failure" ” means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) that is not an Operational Failure or an Employer Eligibility Failure. The correc- tion of a Demographic Failure generally requires a corrective amendment to the plan adding more benefits or increasing existing benefits (as applied to 403(b) Plans pursuant to cf., § 403(b)(12)(A)(i1.401(a)(4)– 11(g)).
Appears in 1 contract
Samples: Revenue Procedure
Demographic Failure. The term "Demographic Failure" means a failure to satisfy the requirements of § 401(a)(4), § 401(a)(26), or § 410(b) (as applied to 403(b) Plans pursuant to § 403(b)(12)(A)(i)).
Appears in 1 contract
Samples: Revenue Procedure