What does between 5 and 10 mean?

[austin3515]

Sounds like a ridiculous question, but would the values of 5 and 10 (i.e., the end points of the range) be included? So if the plan says:

"For the calendar quarters ending between 1/1/2015 and 12/31/2015 the employer will contribute 15% of pay, and subsequently the employer will contribute 5% of pay." Does the calendar quarter ending ON 12/31/2015 fall between 1/1/2015 and 12/31/2015?

As you can see it could make a big difference. Should I be writing "ending on or between" or is that over-kill.

I googled for about 10 minutes to try and find something on point about this but to no avail. The Dictionary.com definition was not too helpful.

2. intermediate to, in time, quantity, or degree:
"between twelve and one o'clock; between 50 and 60 apples; between pink and red."

[Bird]

Does the calendar quarter ending ON 12/31/2015 fall between 1/1/2015 and 12/31/2015?

I vote yes.

[ESOP Guy]

I vote yes also.

I also think this is one of those cases where the plan administrator is able to make a reasonable interpretation of the plan document in a non-discriminatory way.

[david rigby]

Use the plain understanding of a quarter end date.

Simultaneously, you've found sloppy plan drafting.

[austin3515]

I'm trying avoid sloppy plan drafting Do you think the "on or between" makes it unambiguous?

[MoJo]

How about "at the end of each calendar quarter in the year 2015"?

[mbozek]

The common understanding is that the period of time between two dates includes both the beginning and ending date. If the plan was going to contribute15% for the calendar quarters ending between 1/1/15 and 12/31/15 then the calendar quarter ending 12/31/15 is included.

Alternatively you could say all of the calendar quarters ending in the 2015 calendar year.

[austin3515]

The common understanding is that the period of time between two dates includes both the beginning and ending date.

Is there something hard I can point to? It does seem a little insane that this is such an interesting question! But I like the "quarters ending in 2015" approach better than between.

[GMK]

Adding "on or" is only a few keystrokes and clears the ambiguity. For example, RMD's when the participant dies before the RBD or dies on or after the RBD.

And it's so much shorter than the "next following or coincident with" we see in some cases.

[imchipbrown]

There are also entry date determinations which include the phrase "coincident with or next following". A few more keystrokes.