Other Allowable Provisions. Assets may be returned to the Employer (or Participating Employer) to the extent such return is permitted by ERISA, the Code, the Income Tax Regulations, Department of Labor Regulations, or any other authorities or guidance issued by the United States Department of Treasury, the Internal Revenue Service, or the Department of Labor.
Appears in 4 contracts
Samples: Adoption Agreement (Sonic Corp), 401(k) Plan Document (Metals Usa Inc), Adoption Agreement (BRPP LLC)
Other Allowable Provisions. Assets may be returned to the Employer (or Participating Employer) to the extent such return is permitted by ERISA, the Code, the Income Tax Department of Treasury Regulations, Department of Labor Regulations, or any other authorities or guidance issued by the United States Department of Treasury, the Internal Revenue Service, or the Department of Labor.
Appears in 1 contract
Samples: Basic Plan Document (Fairfax Financial Holdings LTD/ Can)