An “eligible employer” means an employer which had no more than 100 employees who received at least $5,000 of compensation from the employer for the preceding year. An eligible employer who establishes and maintains a plan under this subsection for one or more years and who fails to be an...
In order to resolve the pending requests for determination letters for PEPs, an Employee Plans Determinations employee of the IRS will review the plan documents to determine if any of the following provisions are included: Notwithstanding any other provision in the plan, a participant’s accrued ...