Employee Class Exclusions. The exclusion of any classification may cause the Plan to fail the ratio percentage test under Code Section 410(b)(1)(A) or (B) which may require the Plan to be tested under the average benefits test of Code Section 410(b)(1)(C).
Appears in 14 contracts
Samples: Nonstandardized Adoption Agreement (Connecticut Water Service Inc / Ct), Nonstandardized Adoption Agreement (BBCN Bancorp Inc), Nonstandardized Adoption Agreement (First Northwest Bancorp)