Example ContractsClausesaggregationVariants
Aggregation
Aggregation contract clause examples

There shall be no pre-determined de minimis amount under the Plan; however, the Employer may distribute a Participant's vested balance at anytime if the balance does not exceed the limit in [Section 402(g)(1)(B)] of the Code and results in the termination of the Participant's entire interest in the Plan and any other Employer plan subject to aggregation under Section 409A of the Code.

There shall be no pre-determined de minimis amount under the Plan; however, the Employer may distribute a Participant's vested balance at any time if the balance does not exceed the limit in [Section 402(g)(1)(B)] of the Code and results in the termination of the Participant's entire interest in the Plan.

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