Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of § 401(a) or §403(a) by an employer that fails to meet the employer eligibility requirements to establish a § 401(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of under § 401(a) or §403(a401(k) by an employer that fails to meet the employer eligibility requirements to establish a § 401(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Closing Agreements
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of § □ 401(a) or §403(a□ 408(k) by an employer that fails to meet the employer eligibility requirements to establish a § □ 401(k) or □ 408(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 2 contracts
Samples: Revenue Procedure, Revenue Procedure
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and (as defined in regulations under □ 401(k)) intended to satisfy the requirements of § 401(a□ 401(k) for one or §403(amore years between 1987 and 1996 (inclusive) by an employer that fails to meet the employer eligibility requirements to establish was a § tax-exempt organization prohibited from adopting a □ 401(k) planplan during that period. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 2 contracts
Samples: Revenue Procedure, Revenue Procedure
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of § 401(a) or §403(a) by an employer that fails to meet the employer eligibility requirements to establish a § 401(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 2 contracts
Samples: Revenue Procedure, Revenue Procedure
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of § 401(a) or §403(a§ 408(k) by an employer that fails to meet the employer eligibility requirements to establish a § 401(k) or § 408(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 1 contract
Samples: Revenue Procedure
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of § 401(a) or §403(a 408(k) by an employer that fails to meet the employer eligibility requirements to establish a § 401(k) or 408(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 1 contract
Samples: Revenue Procedure
Employer Eligibility Failure. The term “Employer Eligibility Failure” means the adoption of a plan intended to include a qualified cash or deferred arrangement and satisfy the requirements of § 401(a) or §403(a401(a)or § 408(k) by an employer that fails to meet the employer eligibility requirements to establish a § 401(k401(k)or § 408(k) plan. An Employer Eligibility Failure is not a Plan Document, Operational, or Demographic Failure.
Appears in 1 contract
Samples: Revenue Procedure