Under Examination. (1) The term "Under Examination" means: (a) a plan that is under an Employee Plans examination (that is, an examination of a Form 5500 series or other Employee Plans examination); (b) a Plan Sponsor that is under an Exempt Organizations examination (that is, an examination of a Form 990 series or other Exempt Organizations examination); or (c) a plan that is under investigation by the Criminal Investigation Division of the Internal Revenue Service.
Under Examination. (1) The term "Under Examination" means:
Under Examination. This definition applies to Qualified Plans and 403(b)
Under Examination. This defini- tion applies to Qualified Plans and 403(b)
