Common use of Required Aggregation Group Clause in Contracts

Required Aggregation Group. Used for Top-Heavy testing purposes, it consists of: (a) each qualified plan of the Employer in which at least one Key Employee participates or participated at any time during the determination period (regardless of whether the plan has terminated), and (b) any other qualified plan of the Employer which enables a plan described in (a) to meet the requirements of Code Sections 401(a)(4) or 410.