(A) When made available by the issuer, plan loans are made available solely according to the provisions of the issuer’s written contract.
(B) When made available by the Plan Administrator, plan loans are made available solely according to the provisions of the written procedure specified by the Plan Administrator or the agent, and each such written procedure is incorporated in and made a part of the plan.
(Ord. NIRC 97-1, passed 1-15-1997)