§ 401(k)(12)(A)

treated as meeting paragraph (3)(A)(ii) requirements

UNDECIDED

0 of 2 settled

  1. 1

    § 401(k)(12)(A)

    ANY OF

    A cash or deferred arrangement shall be treated as meeting the requirements of paragraph (3)(A)(ii) if such arrangement—

    “A cash or deferred arrangement” Opening words
    “meets the contribution requirements of subparagraph (B) and the notice requirements of subparagraph (D), or” § 401(k)(12)(A)(i)
    “meets the contribution requirements of subparagraph (C).” § 401(k)(12)(A)(ii) needs Step 2 Subparagraph (C) requirements met UNDECIDED
  2. 2

    § 401(k)(12)(C)

    Subparagraph (C) requirements met

    ALL OF
    “if, under the arrangement, the employer is required, without regard to whether the employee makes an elective contribution or employee contribution, to make a contribution to a defined contribution plan on behalf of each employee who is not a highly compensated employee and who is eligible to participate in the arrangement in an amount equal to at least 3 percent of the employee’s compensation.”