Fresh Start Rule. The formula with wear-away and formula with extended wear-away Fresh-Start rules below take into account an Employee's past service in determining the Employee's benefit accruals under the Plan: either of these Fresh-Start rules may cause the Plan to fail to satisfy the safe harbor for past service in section 1.401(a)(4)-5(a)(3) of the Income Tax Regulations. The Accrued Benefit of each Participant in the Fresh-Start Group under the Plan will be equal to:
Appears in 10 contracts
Samples: Adoption Agreement Dreyfus Standardized (Dreyfus Growth & Value Funds Inc), Adoption Agreement Dreyfus Standardized (Dreyfus Global Bond Fund Inc), Adoption Agreement Dreyfus Standardized (Dreyfus Growth & Income Fund Inc /New/)
