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.
Appears in 8 contracts
Samples: Revenue Procedure, Revenue Procedure, Closing Agreements
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); , or (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.
Appears in 3 contracts
Samples: Revenue Procedure, Revenue Procedure, Revenue Procedure
Under Examination. (1) The term "βUnder Examination" β means: (a) a plan that is under an Employee Plans examination examina- tion (that is, an examination of a Form 5500 series or other Employee Plans examination); , or (b) a Plan Sponsor that is under an Exempt Organizations examination exami- nation (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.
Appears in 1 contract
Samples: Revenue Procedure