Effective for plan years beginning on or after January 1, 2015, the plan administrator shall calculate the actual deferral percentage for the highly compensated employees using the prior year testing method.
Effective for plan years beginning on or after January 1, 2015, the plan administrator shall calculate the actual deferral percentage for the highly compensated employees using the prior year testing method.
Effective for plan years beginning prior to 2015, the plan administrator shall calculate the actual deferral percentage for the highly compensated employees using the testing method as provided under the prior statement of the plan document.
Effective for plan years beginning on or after January 1, 2015, the plan administrator shall calculate the actual contribution percentage for the highly compensated employees using the prior year testing method.
Effective for plan years beginning prior to 2015, the plan administrator shall calculate the actual contribution percentage for the highly compensated employees using the testing method as provided under the prior statement of the plan document.
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