Employer. For purposes of this Section 3.05, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 16 contracts
Samples: 401(k) Savings Plan (Alaska Pacific Bancshares Inc), Qualified Retirement Plan (Teardrop Golf Co), Basic Plan Document (Nabi /De/)
Employer. For purposes of this Section 3.05Article 7, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section §414(b) of the Code as modified by Section §415(h)), all commonly controlled trades or businesses (as defined in Section §414(c) of the Code as modified by Section §415(h)) or affiliated service groups (as defined in Section §414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section §414(o) of the Code.
Appears in 2 contracts
Samples: Defined Contribution Plan and Trust (National Penn Bancshares Inc), Defined Contribution Prototype Plan and Trust Agreement (Mercantile Bancorp, Inc.)
Employer. For purposes of this Section 3.05article, Employer shall mean the Affiliated Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code Code, as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) ), or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 2 contracts
Samples: Defined Benefit Plan and Trust Agreement, Adoption Agreement (Environmental Power Corp)
Employer. For purposes of this Section 3.055.5, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Internal Revenue Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Code Section 414(o) of the Code).
Appears in 1 contract
Samples: Tax Sheltered Custodial Account Agreement (New England Funds Trust I)
Employer. For purposes of this Section 3.055.02, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section §414(b) of the Code Code, as modified by Section §415(h)), all commonly controlled trades or businesses (as defined in Section §414(c) of the Code, as modified by Section §415(h)) or affiliated service groups (as defined in Section §414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section §414(o) of the Code.
Appears in 1 contract
Samples: Governmental Nonstandardized Defined Contribution Plan
Employer. For purposes of this Section 3.05article, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations ([as defined in Section 414(b) of the Code as modified by Section 415(h))], all commonly controlled trades or businesses ([as defined in Section 414(c) as modified by Section 415(h)) ] or affiliated service groups ([as defined in Section 414(m415(m)) ] of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 1 contract
Samples: Defined Contribution Plan and Trust (Trimedyne Inc)
Employer. For purposes of this Section 3.05Article 7, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section ?414(b) of the Code as modified by Section ?415(h)), all commonly controlled trades or businesses (as defined in Section ?414(c) of the Code as modified by Section ?415(h)) or affiliated service groups (as defined in Section ?414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section ?414(o) of the Code.
Appears in 1 contract
Samples: Profit Sharing/401(k) Prototype Plan and Trust (Capital Corp of the West)
Employer. For purposes of this Section 3.05article, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations ([as defined in Section 414(b414 (b) of the Code as modified by Section 415(h415 (h))], all commonly controlled trades or businesses ([as defined in Section 414(c414 (c) as modified by Section 415(h415 (h)) ] or affiliated service groups ([as defined in Section 414(m414 (m)) ] of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o414 (o) of the Code.
Appears in 1 contract
Samples: 401(k) Salary Reduction Adoption Agreement (PCB Holding Co)
Employer. For purposes of this Section 3.05, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code as modified by Section 415(h415qi)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h415Qi)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, . and any other entity required rejrn red to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 1 contract
Samples: Basic Plan Document (Weststar Financial Services Corp)
Employer. For purposes of this Section 3.05, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b4 14(b) of the Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h4 15(b)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o) of the Code.
Appears in 1 contract
Samples: 401(k) Profit Sharing Plan Adoption Agreement (Antigenics Inc /De/)
Employer. For purposes of this Section 3.05305, Employer shall mean the Employer that adopts this Plan, and all members of a controlled group of corporations (as defined in Section 414(b) of the Code as modified by Section 415(h)), all commonly controlled trades or businesses (as defined in Section 414(c) as modified by Section 415(h)) or affiliated service groups (as defined in Section 414(m)) of which the adopting Employer is a part, and any other entity required to be aggregated with the Employer pursuant to regulations under Section 414(o414(0) of the Code.
Appears in 1 contract
Samples: Prototype Defined Contribution Plan and Trust/Custodial Account (Connecticut Water Service Inc / Ct)