Common use of Separate Testing Clause in Contracts

Separate Testing. 40 13 MAXIMUM CONTRIBUTION AND BENEFIT LIMITATIONS...................... 41 -------------------------------------------- 13.1 "Annual Addition" Defined............................... 41 13.2 Maximum Annual Addition................................. 41 13.3 Avoiding an Excess Annual Addition...................... 41 13.4 Correcting an Excess Annual Addition.................... 41 13.5 Correcting a Multiple Plan Excess....................... 42 13.6 "Defined Benefit Fraction" Defined...................... 42 13.7 "Defined Contribution Fraction" Defined................. 42 13.8 Combined Plan Limits and Correction..................... 42

Separate Testing. 40 46 13 MAXIMUM CONTRIBUTION AND BENEFIT LIMITATIONS...................... 41 47 -------------------------------------------- 13.1 "Annual Addition" Defined............................... 41 47 13.2 Maximum Annual Addition................................. 41 47 13.3 Avoiding an Excess Annual Addition...................... 41 47 13.4 Correcting an Excess Annual Addition.................... 41 47 13.5 Correcting a Multiple Plan Excess....................... 42 48 13.6 "Defined Benefit Fraction" Defined...................... 42 48 13.7 "Defined Contribution Fraction" Defined................. 42 48 13.8 Combined Plan Limits and Correction..................... 4248

Separate Testing. 40 39 13 MAXIMUM CONTRIBUTION AND BENEFIT LIMITATIONS...................... 41 -------------------------------------------- ......................... 40 13.1 "Annual Addition" Defined............................... 41 ..................................... 40 13.2 Maximum Annual Addition................................. 41 ....................................... 40 13.3 Avoiding an Excess Annual Addition...................... 41 ............................ 40 13.4 Correcting an Excess Annual Addition.................... 41 .......................... 40 13.5 Correcting a Multiple Plan Excess....................... 42 ............................. 41 13.6 "Defined Benefit Fraction" Defined...................... 42 ............................ 41 13.7 "Defined Contribution Fraction" Defined................. 42 ....................... 41 13.8 Combined Plan Limits and Correction..................... 42........................... 42 14 TOP HEAVY RULES...................................................... 43