Plan Provision. Family Aggregation Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules.
Appears in 5 contracts
Samples: Nonstandardized Adoption Agreement (Banctrust Financial Group Inc), Defined Contribution Plan (Chicopee Bancorp, Inc.), Defined Contribution Plan (FNB United Corp.)
Plan Provision. Family Aggregation Employers who adopt this Prototype Plan may not elect to continue to apply the pre-SBJA Family Aggregation rules. Employers who adopt this Prototype Plan may not elect to continue to apply the combined Plan limit of Code Section 415(e) in years beginning after the date the Employer adopts its GUST-related Plan.
Appears in 1 contract
Samples: Defined Contribution Plan (Georgetown Bancorp, Inc.)
