Retroactive Amendments. An amendment made by the Plan Sponsor in accordance with Section 10.1 may be made effective on a date prior to the first day of the Plan Year in which it is adopted if such amendment is necessary or appropriate to enable the Plan to satisfy the applicable requirements of the Code or ERISA or to conform the Plan to any change in federal law or to any regulations or ruling thereunder. Any retroactive amendment by the Plan Sponsor shall be subject to the provisions of Section 10.1.
Appears in 4 contracts
Samples: Adoption Agreement (Ca, Inc.), Adoption Agreement (Computer Associates International Inc), Adoption Agreement (Computer Associates International Inc)
Retroactive Amendments. An amendment made by the Plan Sponsor sponsor in accordance with Section 10.1 10.02 may be made effective on a date prior to the first day of the Plan Year in which it is adopted if such amendment is necessary or appropriate to enable the Plan and Trust to satisfy the applicable requirements of the Code or ERISA or to conform the Plan to any change in federal law law, or to any regulations or ruling thereunder. Any retroactive amendment by the Plan Sponsor Employer shall be subject to the provisions of Section 10.110.01.
Appears in 3 contracts
Samples: Profit Sharing/401(k) Plan (Jaymark Inc), Profit Sharing/401(k) Plan (Concord Communications Inc), Corporate Plan for Retirement 100 Sm the Profit Sharing/401(k) Plan (Acadia Pharmaceuticals Inc)
