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1.401(k)-1(b)(4)(iv)((B) restructuring prohibited - see also 1.401(a)(4)-9©(3)(ii). You can test otherwise excludable employees separately.

though if Mr. Peabody and Sherman (I think they are still on speaking terms with Mr. Know it all) will permit you to use the Way-Back machine I think you can go back anytime before 1986 and use such a method

but since the test was run in the 80's and you were using it to make the govt happy

it was called

the 80 appease test.

oh, no, Mr Peabody!

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