Treatment of Excess Amounts. If an Excess Amount attributed to the Plan is held or contributed as a result of or because of (i) the allocation of forfeitures, (ii) reasonable error in estimating a Participant's Considered Compensation, (iii) reasonable error in calculating the maximum Salary Deferral Contribution that may be made with respect to a Participant under section 415 of the Code or (iv) any other facts and circumstances which the Commissioner of Internal Revenue finds to be justified, the Excess Amount shall be reduced as follows:
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Samples: 401(k) Plan Amendment and Restatement (Quanex Corp), 401(k) Savings Plan Amendment and Restatement (Quanex Corp), Hourly Bargaining Unit Employees Savings Plan (Quanex Corp)
Treatment of Excess Amounts. If an Excess Amount attributed to the Plan is held or contributed as a result of or because of (ia) the allocation of forfeitures, (iib) reasonable error in estimating a Participant's Considered Compensation, (iiic) reasonable error in calculating the maximum Salary Deferral Contribution that may be made with respect to a Participant under section 415 of the Code or (ivd) any other facts and circumstances which the Commissioner of Internal Revenue finds to be justified, the Excess Amount shall be reduced as follows:
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