Plan Coverage Change means a change in the group or groups of eligible Participants on account of (i) the establishment or amendment of a plan, (ii) a plan merger, consolidation, or spinoff under Code Section 414(l), (iii) a change in the way plans within the meaning of Code Section 414(l) are combined or separated for purposes of Regulation 1.401(k)-1(g)(11), or (iv) a combination of any of the foregoing.

Plan Coverage Change means a change in the group or groups of Employees eligible to participate in the Plan on account of (i) the amendment of the Plan; (ii) a plan merger, consolidation or spin-off under Code Section 414(l); (iii) a change in the aggregation of the Plan with another Plan for purposes of complying with Code Section 401(k); or (iv) a combination of the foregoing.

Plan Coverage Change means, for any Plan Year, a change in the group of Eligible Employees covered under the Plan by reason of (i) an amendment to the Plan, (ii) a Plan merger, consolidation or spin-off under section 414(l) of the Code, (iii) a change in the way the Plan is aggregated or disaggregated for purposes of performing the ADP Test or ACP Test, or (iv) a combination of any of the foregoing.

Examples of Plan Coverage Change in a sentence

Otherwise, the plan must provide for the adjustment of the ADP/ACP for NHCEs in the event of a plan coverage change under section VI of Notice 98-1, including the following definitions provided by Notice 98-1: Plan coverage change, prior year subgroup,weighted average of the ADPs/ACPs for the prior year subgroups, and adjusted ADP/ACP.Also, if the employer chooses to use the optional rule for minor plan coverage changes, the plan must provide for this rule.

More Definitions of Plan Coverage Change

Plan Coverage Change means a change in the group or groups of eligible employees under a plan on account of:

Plan Coverage Change means a change in the group or groups of eligible Participants on account of (1) the establishment or amendment of a plan, (2) a plan merger, consolidation, or spinoff under Code Section 414(l),

Plan Coverage Change means a change in the group or groups of eligible employees under a plan on account of (a) the establishment or amendment of a plan, (b) a plan merger, consolidation, or spinoff under § 414(l), (c) a change in the way plans within the meaning of § 414(l) are combined or separated for purposes of

Plan Coverage Change means, for any Plan Year, a change in the group of Eligible Employees covered under the Plan by reason of (i) an amendment to the Plan, (ii) a Plan

Plan Coverage Change means a change in the group or groups of eligible employees under a plan on account of (a) the establishment or amendment of a

Plan Coverage Change means a change in the group or groups of eligible Participants on account of (i) the establishment or amendment of a plan, (ii) a plan merger, consolidation, or