Determination Year means the Plan Year for which testing is being performed, and the “look-back year” means the immediately preceding twelve (12) month period.
Determination Year means each of the last three EIP plan years ending before the date on which the Change in Control occurs (or, if less, the number of those three plan years during which the Executive was a participant in the EIP);
Determination Year means the Plan Year for which testing is being performed and the "look-back year" means the immediately preceding twelve (12) month period. However, if the calendar year data election is made in the Adoption Agreement, for purposes of (b) above, the "look-back year" shall be the calendar year beginning within the twelve (12) month period immediately preceding the "determination year."
Examples of Determination Year in a sentence
Any representations must be made by 30 June in the Determination Year.
Determination Year means the Plan Year for which the determination of who is Highly Compensated is being made.
Lookback Year means the 12-month period immediately preceding the Determination Year.
The Determination Year is the Plan Year for which the Highly Compensated determination is being made.
The Specified Employee List shall include all individuals who, at any time during the Determination Year, met the requirements of Code Section 416(i)(l)(A)(i), (ii) or (iii) and the related regulations (but without regard to Code Section 415(i)(5)).
More Definitions of Determination Year
Determination Year means the Plan Year.
Determination Year means the Plan Year for which the determination of who is Highly Compensated is being made.
Determination Year means the Plan Year being tested.
Determination Year means (1) for purposes of determining income or loss with respect to “excess deferrals”, the calendar year in which the “excess deferrals” were made and (2) for purposes of determining income or loss with respect to “excess contributions”, and “excess aggregate contributions”, the Plan Year in which such “excess contributions” or “excess aggregate contributions” were made.
Determination Year means the Plan Year for which the determination of Highly Compensated Employee is being made.
Determination Year is substituted for the term "Look-Back Year" and the Employee is one of the 100 Employees who received the most Compensation from the Employer during the Determination Year; and (ii) Employees who are 5 percent owners at any time during the Look-Back Year or Determination Year. If no officer has satisfied the Compensation requirement of (iii) above during either a Determination Year or Look-Back Year, the highest paid officer for such year shall be treated as a Highly Compensated Employee. For this purpose, the Determination Year shall be the Plan Year. The Look-Back Year shall be the twelve-month period immediately preceding the Determination Year.
Determination Year is substituted for the term "Look-Back Year" and the Employee is one of the 100 most highly compensated Employees of the Employer during the Plan Year; and (ii) an Employee who is a five percent (5%) owner of the Employer at any time during the Look-Back or Determination Year. For this purpose, the Determination Year shall be the Plan Year, and the Look-Back Year shall be the twelve (12) month period immediately preceding the Determination Year unless the Employer has elected to use the calendar year ending with or within the Determination Year as the Look-Back Year for purposes of its employee benefit plans. If the Employer has so elected to use such calendar year as the Look-Back Year for its employee benefit plans, the Determination Year shall be the "lag period," if any, by which the applicable Determination Year extends beyond such calendar year. The determination of who is a Highly Compensated Employee, including the determinations of the number and identity of employees in the top-paid group, the top 100 employees, the number of employees treated as officers and the compensation that is considered, will be made in accordance with section 414(q) of the Code and the regulations thereunder.