Aggregation with other plans. In the event this Plan satisfies the requirements of Code §401(a)(4), 401(k), or 410(b) only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section shall be applied by determining the ADP of Employees as if all such plans were a single plan. If more than ten percent (10%) of the Employer's "NHCEs" are involved in a plan coverage change as defined in Regulation

Aggregation with other plans. In the event that this Plan satisfies the requirements of Code §401(a)(4), 401(m), or 410(b) only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such sections of the Code only if aggregated with this Plan, then this Section shall be applied by determining the ACP of Employees as if all such plans were a single plan. If more than ten percent (10%) of the Employer's "NHCEs" are involved in a plan coverage change as defined in Regulation

In the event that this plan satisfies the requirements of Code sections 401(k), 401(a)(4), or 410(b) only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections only if aggregated with this plan, then this [Section 5.5(b)(1)] shall be applied by determining the ADP of employees as if all such plans were a single plan. If more than 10% of the employer's nonhighly compensated employees are involved in a plan coverage change as defined in Regulation [section 1.401(k)-2(c)(4)])], then any adjustments to the nonhighly compensated employees' ADP for the prior year shall be made in accordance with such regulation, unless the employer has elected in Section 3.4(a) to use the current year testing method. Plans may be aggregated in order to satisfy Code section 401(k) only if they have the same plan year and use the same ADP testing method.

In the event that this plan satisfies the requirements of Code sections 401(k), 401(a)(4), or 410(b) only if aggregated with one or more other plans, or if one or more other plans satisfy the requirements of such Code sections only if aggregated with this plan, then this [Section 5.5(b)(1)] shall be applied by determining the ADP of employees as if all such plans were a single plan. If more than 10% of the employer's nonhighly compensated employees are involved in a plan coverage change as defined in Regulation section 1.401(k)-2(c)(4))], then any adjustments to the nonhighly compensated employees' ADP for the prior year shall be made in accordance with such regulation, unless the employer has elected in [Section 3.4(a)] to use the current year testing method. Plans may be aggregated in order to satisfy Code section 401(k) only if they have the same plan year and use the same ADP testing method.