TRA 86 Amendments. If this Plan is adopted as an amendment to a Pre-Existing Plan in order to satisfy the requirements of TRA 86, the retroactive effective date of any provision required under TRA 86 is intended solely to comply with the Code and is not intended to grant any substantive rights under ERISA to the extent that such provision is different from the Pre-Existing Plan as in effect between the applicable effective date of TRA 86 and the effective date in the final regulations ("transition years").
Appears in 3 contracts
Samples: Oshkosh B Gosh Inc, Oshkosh B Gosh Inc, Oshkosh B Gosh Inc
TRA 86 Amendments. If this Plan is adopted as an amendment to a Pre-Pre- Existing Plan in order to satisfy the requirements of TRA 86, the retroactive effective date of any provision required under TRA 86 is intended solely to comply with the Code and is not intended to grant any substantive rights under ERISA to the extent that such provision is different from the Pre-Existing Plan as in effect between the me applicable effective date of TRA 86 and the effective date in the final regulations ("transition years").
Appears in 1 contract
Samples: Community First Banking Co