Protected Benefits. All optional forms of benefit available under the transferor plan which must be preserved under Code section 411(d)(6) shall be available to the Participant under this Plan unless such transfer meets the requirements of Code section 414(i) and the Participant has made an elective transfer which satisfies the requirements set forth in Q&A-3(b) of section 1.411(d)-4 of the Federal Income Tax Regulations. Further, such optional forms shall be described in the Adoption Agreement and, generally, shall apply to the Participant's entire Account balance. Notwithstanding the foregoing, if the Employer so specifies in the Adoption Agreement and separately accounts for such transferred assets, the optional forms which must be preserved may be limited to such separate account.
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Samples: Flexible Nonstandardized 401(k) Adoption Agreement (Oshkosh B Gosh Inc), 401(k) Adoption Agreement (Oshkosh B Gosh Inc), Flexible Nonstandardized 401(k) Adoption Agreement (Oshkosh B Gosh Inc)
Protected Benefits. All optional forms of benefit available under the transferor plan which must be preserved under Code section 411(d)(6(S)411 (d)(6) shall be available to the Participant under this Plan unless such transfer meets the requirements of Code section 414(i(S)414(1) and the Participant has made an elective transfer which with satisfies the requirements set forth in Q&A-3(bO&A-3(b) of section 1.411(d)-4 (S)1.411(d)-4 of the Federal Income income Tax Regulations. Further, such optional forms shall be described in the Adoption Agreement and, generally, shall apply to the Participant's entire Account balance. Notwithstanding the foregoing, if the Employer so specifies in the Adoption Agreement and separately accounts for such transferred assets, the optional forms which must be preserved may be limited to such separate account.
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