Required aggregation group. "Required aggregation group" means: # each qualified plan of the Employer or any Affiliated Employer in which at least one Key Employee participates or participated at any time during the Plan Year containing the "determination date" or any of the four preceding Plan Years (regardless of whether the plan has terminated), and # any other qualified plan of the Employer or any Affiliated Employer which enables a plan described in # to meet the requirements of C ode

Required Aggregation Group – # Each qualified plan of the employer in which at least one key employee participates or participated at any time during the determination period (regardless of whether the plan has terminated), and # any other qualified plan of the employer that enables a plan described in # to meet the requirements of Code sections 401(a)(4) or 410.