§ 416(g)(4)(B)

accrued benefit and account disregarded

UNDECIDED

0 of 2 settled

  1. 1

    § 416(g)(4)(B)

    ALL OF
    “any individual is a non-key employee with respect to any plan for any plan year” needs Step 2 Non-key employee UNDECIDED
    “such individual was a key employee with respect to such plan for any prior plan year”
  2. 2

    § 416(i)(2)

    Non-key employee

    ALL OF
    “any employee who is not a key employee.”