Examples of Look-Back Year in a sentence

Received Section 415 Compensation during the Look-Back Year in excess of $80,000 (as adjusted under Code Section 415(d)).
The Look-Back Year is the 12-month period immediately preceding the Determination Year, or if the Employer elects in the Adoption Agreement, the calendar year beginning with or within such 12-month period.
If the Worksite Employee performed services for the CO during the Look-Back Year, then only for purposes of determining HCE status, the Worksite Employee will be deemed to be an Employee of the CO for the Transition Year and the CO will be deemed to have paid to the Worksite Employee any Compensation the PEO paid to the Worksite Employee during the Transition Year.
The Look-Back Year is the Plan Year immediately prior to the Transition Year.
Look-Back Year shall mean the twelve (12)-month period immediately preceding the Determination Year.

More Definitions of Look-Back Year

Look-Back Year means the 12-month period preceding the Determination Year, or, if the Company elects and allowed by the applicable Regulations, the calendar year ending with or within the applicable Determination Year.

Look-Back Year means the 12-month period immediately preceding the Determination Year.

Look-Back Year means the Plan Year immediately preceding the Determination Year.

Look-Back Year means the twelve (12) consecutive month period immediately preceding the Determination Year.

Look-Back Year means the twelve (12) month period immediately preceding the Plan Year.

Look-Back Year means the period of twelve consecutive months immediately preceding the Determination Year.

Look-Back Year means, for Plan Years beginning after December 31, 1996, the 12-month period immediately preceding any relevant Plan Year.