Common use of Internal Revenue Service Approval Clause in Contracts

Internal Revenue Service Approval. This Plan is contingent upon and subject to obtaining, and retaining, such approval of the Commissioner of Internal Revenue or his/her authorized representative as may be necessary for this Plan to be considered qualified under Section 401(a) of the Federal Internal Revenue Code, as amended. Any modification or amendment of the Plan may be made retroactively, if necessary or appropriate, to qualify this Plan as a plan meeting the requirements of Section 401(a) of the Federal Internal Revenue Code, as amended or any other applicable provisions of the Federal tax laws, as amended, and any regulations issued thereunder.

Internal Revenue Service Approval. This Plan is contingent upon and subject to obtaining, and retaining, such approval of the Commissioner of Internal Revenue or his/her authorized representative as may be necessary for this Plan to be considered qualified under Section 401(a) of the Federal Internal Revenue Code, as amended. Any modification or amendment of the Plan may be made retroactively, if necessary or appropriate, to qualify this Plan as a plan meeting the requirements of Section 401(a) of the Federal Internal Revenue Code, as amended amended, or any other applicable provisions of the Federal tax laws, as amended, and any regulations issued thereunder.