30. Accrual limitations based upon age not permitted
0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Statement of Requirement: Code §411(b)(2)
(Note to reviewer: The Provider should delete any plan provision which allows an allocation of employer contributions or forfeitures to be discontinued or decreased solely because of the participant's attainment of any age.)
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