Common use of TEFRA Transition Rule Clause in Contracts

TEFRA Transition Rule. The Employer may elect that the amount taken into account for each Participant for all limitation years ending before January 1, 1983, under Section 1.6.1(i) and Section 1.6.1

TEFRA Transition Rule. The Employer may elect that the amount taken into account for each Participant for all limitation years ending before January 1, 1983, 1983 under Section 1.6.1(iparagraphs (i) and Section 1.6.1(ii) above shall be determined pursuant to the special transition rule provided in section 415(e)(6) of the Code.