DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. If the Plan Administrator determines the Plan fails to satisfy the ACP test for a Plan Year, the Trustee, as directed by the Plan Administrator, by the end of the Plan Year which follows the Testing Year (or any later date determined under Code §7508A), must distribute the Vested Excess Aggregate Contributions, as adjusted for Allocable Income under Section 4.11(C)(2).
Appears in 4 contracts
Samples: Plan and Trust Agreement (Bob Evans Farms Inc), Adoption Agreement (Knowles Corp), Participation Agreement (Nci Building Systems Inc)
