Other right
(3) Other right or feature(i) General rule. The term other right or feature generally means any right or feature applicable to employees under the plan. Different rights or features exist if a right or feature is not available on substantially the same terms as another right or feature. (ii) Exceptions to definition of other right or feature. Notwithstanding paragraph (e)(3)(i) of this section, a right or feature is not considered an other right or feature if it (A) Is an optional form of benefit or an ancillary benefit under the plan; (B) Is one of the terms that are taken into account in determining whether separate optional forms of benefit or ancillary benefits exist, or that would be taken into account but for paragraph (e)(1)(ii) of this section (e.g., benefit formulas or the manner in which benefits vest); or (C) Cannot reasonably be expected to be of meaningful value to an employee (e.g., administrative details). (iii) Examples. Other rights and features include, but are not limited to (A) Plan loan provisions (other than those relating to a distribution of an employee's accrued benefit upon default under a loan); (B) The right to direct investments; (C) The right to a particular form of investment, including, for example, a particular class or type of employer securities (taking into account, in determining whether different forms of investment exist, any differences in conversion, dividend, voting, liquidation preference, or other rights conferred under the security); (D) The right to make each rate of elective contributions described in 1.401(k)-6 (determining the rate based on the plan's definition of the compensation out of which the elective contributions are made (regardless of whether that definition satisfies section 414(s)), but also treating different rates as existing if they are based on definitions of compensation or other requirements or formulas that are not substantially the same); (E) The right to make after-tax employee contributions to a defined benefit plan that are not allocated to separate accounts; (F) The right to make each rate of after-tax employee contributions described in 1.401(m)-1(a)(3) (determining the rate based on the plan's definition of the compensation out of which the after-tax employee contributions are made (regardless of whether that definition satisfies section 414(s)), but also treating different rates as existing if they are based on definitions of compensation or other requirements or formulas that are not substantially the same); (G) The right to each rate of allocation of matching contributions described in 1.401(m)-1(a)(2) (determining the rate using the amount of matching, elective, and after-tax employee contributions determined after any corrections under 1.401(k)-2(b)(1)(i), 1.401(m)-2(b)(1)(i), but also treating different rates as existing if they are based on definitions of compensation or other requirements or formulas that are not substantially the same); (H) The right to purchase additional retirement or ancillary benefits under the plan; and (I) The right to make rollover contributions and transfers to and from the plan.