"First" Plan Year for 401 k Plan

[Guest LWYRRCM]

What is the "first" plan year and what is a "successor" plan for purposes of the deemed 3% nhce adp under section 401k(3)(E) ?

If you have spin-off plan from plan sponsored by prior, non-controlled group employer, is that a new plan? Is there a definition of "successor" plan in the regs somewhere?

[LCARUSI]

All your questions are addressed in IRS Notice 98-1.