SEP. The term “SEP” means a plan intended to satisfy the requirements of § 408(k). For purposes of this revenue procedure, the term SEP also includes a salary reduction SEP (“SARSEP”) described in § 408(k)(6), when applicable.
Appears in 7 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
SEP. The term “SEP” means a plan intended to satisfy the requirements of § □ 408(k). For purposes of this revenue procedure, the term SEP also includes a salary reduction SEP (“SARSEP”) described in § □ 408(k)(6), when applicable.
Appears in 4 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
SEP. The term “SEP” means a plan intended to satisfy the requirements of § 408(k). For purposes of this revenue procedure, the term SEP also includes a salary reduction SEP (“SARSEP”) described in § 408(k)(6), when if applicable.
Appears in 4 contracts
Samples: Revenue Procedure, Closing Agreements, Revenue Procedure
SEP. The term “SEP” means a plan intended to satisfy the requirements of § 408(k). For purposes of this revenue procedure, the term SEP also includes a salary reduction SEP (“SARSEP”) described in § 408(k)(6), when applicable.
Appears in 1 contract
Samples: Revenue Procedure
SEP. The term “SEP” means a plan intended to satisfy the requirements of § 408(k). For purposes of this revenue procedure, the term SEP also includes a salary reduction SEP (“SARSEP”) described in § 408(k)(6), when applicableappli- cable.
Appears in 1 contract
Samples: Revenue Procedure
