Required Aggregation Group. In determining a Required Aggregation Group hereunder, each plan of the Company in which a Key Employee is a participant, and each other plan of the Company which enables any plan in which a Key Employee participates to meet the requirements of Code sections 401(a)(4) or 410, will be required to be aggregated. Such group shall be known as a Required Aggregation Group. In the case of a Required Aggregation Group, each plan in the group will be considered a Top Heavy Plan if the Required Aggregation Group is a Top Heavy Group. No plan in the Required Aggregation Group will be considered a Top Heavy Plan if the Required Aggregation Group is not a Top Heavy Group.
Appears in 2 contracts
Samples: Udlp York Plan (FMC Corp), Salaried Employees' Plan (FMC Corp)
Required Aggregation Group. In determining a Required Aggregation Group hereunder, each plan of the Company Employer in which a Key Employee is a participantparticipant in the Plan Year containing the Determination Date or any of the four preceding Plan Years, and each other plan of the Company Employer which enables any plan in which a Key Employee participates to meet the requirements of Code sections 401(a)(4Sections 401(a) (4) or 410, will be required to be aggregated. Such group shall be known as a Required Aggregation Group. In the case of a Required Aggregation Group, each plan in the group will be considered a Top Heavy Plan if the Required Aggregation Group is a Top Heavy Group. No plan in the Required Aggregation Group will be considered a Top Heavy Plan if the Required Aggregation Group is not a Top Heavy Group.
Appears in 1 contract
Samples: Employee Stock Ownership Plan (Atlantic Coast Airlines Inc)
Required Aggregation Group. In determining a Required Aggregation Group hereunder, each plan of the Company Employer in which a Key Employee is a participantparticipant in the Plan Year containing the Determination Date or any of the four preceding Plan Years, and each other plan of the Company Employer which enables any plan in which a Key Employee participates to meet the requirements of Code sections Sections 401(a)(4) or 410, will be required to be aggregated. Such group shall be known as a Required Aggregation Group. In the case of a Required Aggregation Group, each plan in the group will be considered a Top Heavy Plan if the Required Aggregation Group is a Top Heavy Group. No plan in the Required Aggregation Group will be considered a Top Heavy Plan if the Required Aggregation Group is not a Top Heavy Group.
Appears in 1 contract
Samples: Employee Profit Sharing and Stock Ownership Plan and Trust Agreement (PBSJ Corp /Fl/)
Required Aggregation Group. In determining a Required Aggregation Group hereunder, each plan of the Company Employer in which a Key Employee is a participantParticipant in the Plan Year containing the Determination Date or any of the four preceding Plan Years, and each other plan of the Company Employer which enables any plan in which a Key Employee participates to meet the requirements of Code sections Sections 401(a)(4) or 410, will be required to be aggregated. Such group shall be known as a Required Aggregation Group. In the case of a Required Aggregation Group, each plan in the group will be considered a Top Heavy Plan if the Required Aggregation Group is a Top Heavy Group. No plan in the Required Aggregation Group will be considered a Top Heavy Plan if the Required Aggregation Group is not a Top Heavy Group.
Appears in 1 contract
Samples: Retirement Savings Plan and Trust Agreement (Mattel Inc /De/)