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6 Waiver of Participation and Elections Not
Minimum Participation Requirements
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accrual rate accrued beneﬁt actuarial addition aggregated allocation altemative amendment amortization amount annuity apply average annual compensation beneﬁciary Chris collectively bargained computation period credited current liability December 31 deemed deﬁned beneﬁt plan deﬁned contribution plan deﬁnition detennined determined distribution effect election eligible employee beneﬁt employee’s employer contributions ERISA EXAMPLE exceed ﬁduciary ﬁrst ﬁt ﬁve highly compensated employees hours of service individual interest investment Labor Reg liability line of business loan maximum ment method minimum funding requirements normal retirement age offset participant participant’s payment pension plan percent permitted disparity plan maintained plan provides plan satisﬁes plan years beginning plan's plan’s ployee Practice Pointer prior proﬁt-sharing plan proﬁts prohibited transaction purposes pursuant qualiﬁed plan Reg Reg respect retirement beneﬁt rollover safe harbor satisfy Section 415 Special Rules speciﬁcally taxable taxable wage tenninated termination tion top-heavy Treas Treasury Regulation treated trust