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Document Preview 401(k) Plan and Trust |
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Title: |
401(k) Plan and Trust |
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Entities: |
American Retirement Corp.; United States Pension Services, Inc. |
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Date: |
2001 |
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Size: |
Preview shows 4KB of 382KB total |
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Price: |
$99 |
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ID: |
#334106 |
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TABLE OF CONTENTS
ARTICLE I
DEFINITIONS
ARTICLE II
TOP HEAVY PROVISIONS AND ADMINISTRATION
2.1 TOP HEAVY PLAN REQUIREMENTS..........................................16
2.2 DETERMINATION OF TOP HEAVY STATUS....................................16
2.3 POWERS AND RESPONSIBILITIES OF THE EMPLOYER..........................19
2.4 DESIGNATION OF ADMINISTRATIVE AUTHORITY..............................20
2.5 ALLOCATION AND DELEGATION OF RESPONSIBILITIES........................20
2.6 POWERS AND DUTIES OF THE ADMINISTRATOR...............................21
2.7 RECORDS AND REPORTS..................................................22
2.8 APPOINTMENT OF ADVISERS..............................................22
2.9 INFORMATION FROM EMPLOYER............................................22
2.10 PAYMENT OF EXPENSES..................................................22
2.11 MAJORITY ACTIONS.....................................................23
2.12 CLAIMS PROCEDURE.....................................................23
2.13 CLAIMS REVIEW PROCEDURE..............................................23
ARTICLE III
ELIGIBILITY
3.1 CONDITIONS OF ELIGIBILITY............................................24
3.2 EFFECTIVE DATE OF PARTICIPATION......................................24
3.3 DETERMINATION OF ELIGIBILITY.........................................24
3.4 TERMINATION OF ELIGIBILITY...........................................24
3.5 OMISSION OF ELIGIBLE EMPLOYEE........................................24
3.6 INCLUSION OF INELIGIBLE EMPLOYEE.....................................25
3.7 ELECTION NOT TO PARTICIPATE..........................................25
3.8 CONTROL OF ENTITLES BY OWNER-EMPLOYEE................................25
ARTICLE IV
CONTRIBUTION AND ALLOCATION
4.1 FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION......................26
4.2 PARTICIPANT'S SALARY REDUCTION ELECTION..............................27
4.3 TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION...........................31
4.4 ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS.................31
4.5 ACTUAL DEFERRAL PERCENTAGE TESTS.....................................37
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4.6 ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS.......................39
4.7 ACTUAL CONTRIBUTION PERCENTAGE TESTS.................................43
4.8 ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS...................46
4.9 MAXIMUM ANNUAL ADDITIONS.............................................50
4.10 ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS............................56
4.11 TRANSFERS FROM QUALIFIED PLANS.......................................57
4.12 VOLUNTARY CONTRIBUTIONS..............................................58
4.13 DIRECTED INVESTMENT ACCOUNT..........................................59
4.14 QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS...........................59
4.15 INTEGRATION IN MORE THAN ONE PLAN....................................60
ARTICLE V
VALUATIONS
5.1 VALUATION OF THE TRUST FUND..........................................60
5.2 METHOD OF VALUATION..................................................60
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