Permitted disparity.

(ii) Permitted disparity. If a plan satisfies section 401(l) in form, differences in employees' allocations under the plan attributable to uniform disparities permitted under 1.401(l)-2 (including differences in disparities that are deemed uniform under 1.401(l)-2(c)(2)) do not cause the plan to fail to satisfy this paragraph (b)(2).

Source

26 CFR § 1.401(a)(4)-2


Scoping language

None
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