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.

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

-4 A “required aggregation group” includes # each qualified Plan of the Employer in which at least one Key Employee participates in the Plan Year containing the Determination Date and # any other qualified Plan of the Employer which enables a Plan described in # to meet the requirements of Code Sections 401(a)(4) or 410. For purposes of the preceding sentence, a qualified Plan of the Employer includes a terminated Plan maintained by the Employer within the period ending on the Determination Date. In the case of a required aggregation group, each Plan in the group will be considered a top-heavy Plan if the required aggregation group is a top-heavy group. No Plan in the required aggregation group will be considered a top-heavy Plan if the required aggregation group is not a top-heavy group. All Employers aggregated under Code Sections 414(b), (c) or (m) or (o) (but only after the Code Section 414(o) regulations become effective) are considered a single Employer.