Aggregation of Plans. When aggregating plans, the value of accrued benefits shall be calculated with reference to the determination dates of such aggregated plans that fall within the same calendar year. When aggregating defined benefit plans the same actuarial assumptions shall be used with respect to all such plans and, if the stated assumptions of such plans are not the same, the plan sponsor(s) of such plans shall select and agree on one plan's assumptions.
Appears in 2 contracts
Sources: Salaried Retirement Plan (Eskimo Pie Corp), Salaried Retirement Plan (Eskimo Pie Corp)