aggregation group
Defined in 1 place of the United States Code.
The term “aggregation group” means—
(I) each plan of the employer in which a key employee is a participant, and
(II) each other plan of the employer which enables any plan described in subclause (I) to meet the requirements of section 401(a)(4) or 410.
Source
- 1994–present26 U.S.C. § 416Internal Revenue Code · Special rules for top-heavy plans · for purposes of this section