Required Aggregation Group. The words “Required Aggregation Group” shall mean (1) each qualified plan of the Employer in which at least one Key Employee participates or participated at any time during the Plan Year containing the determination date or any of the four preceding Plan Years (regardless of whether the Plan was terminated), and (2) any other qualified plan of the Employer which enables a plan described in (1) to meet the requirements of Sections 401(a)(4) or 410 of the Code.
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Samples: Employee Stock Ownership Plan and Trust Agreement (Bancfirst Corp /Ok/), Employee Stock Ownership Plan and Trust Agreement (Bancfirst Corp /Ok/)
Required Aggregation Group. The words “Required Aggregation Group” shall mean aggregation group" means: (1) each qualified plan of the Employer or any Affiliated Employer in which at least one Key Employee participates or participated at any time during the Plan Year containing the "determination date date" or any of the four preceding Plan Years (regardless of whether the Plan was plan has terminated), and (2) any other qualified plan of the Employer or any Affiliated Employer which enables a plan described in (1l) to meet the requirements of Sections Code §401(a)(4) or 410 of the Code410.
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Required Aggregation Group. The words “Required Aggregation Group” shall mean Group means: (1) each qualified plan of the Employer in which at least one Key Employee participates or participated at any time during the Plan Year containing 5-year period ending on the determination date or any of the four preceding Plan Years Determination Date (regardless of whether the Plan was terminatedincluding terminated plans), ; and (2) any other qualified plan of the Employer which enables a plan described in clause (1) to meet the requirements of Sections Code §401(a)(4) or 410 of the CodeCode §410.
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Samples: Defined Contribution Pre Approved Plan (J&j Snack Foods Corp)