93. – 101. [RESERVED] PART III - NONSTANDARDIZED PLAN PROVISIONS 102. Employee…

Statement of Requirement: Code §I RC 411(c)(2)(C); Treas. Reg. § 1.401(a)(4)-6

Document Provision: _____

(Note to reviewer: A Pre-approved Standardized defined benefit plan may not provide for mandatory employee contributions. A plan provision requiring such contributions must be deleted, effective no later than for plan years beginning after the date of restatement of the plan for EGTRRA or the date that the plan is first restated as a Pre-approved Plan, if later. A Pre-approved Nonstandardized defined benefit plan may provide for mandatory employee contributions.

Sample Plan Language (for Standardized Plans):

The plan administrator will not accept mandatory employee contributions for plan years beginning after the date the plan is restated for the Economic Growth and Tax Relief Reconciliation Act of 2001 or the date the Plan is first restated as a Pre-approved Plan, as indicated in the adoption agreement.