The current IQVIA 401(k) Plan created by the merger of the Quintiles 401(k) and IMS 401(k) Plans became effective January 1, 2018. (The Quintiles 401(k) Plan was originally established May 1, 1991 and last amended and restated effective January 1, 2018. The IMS 401(k) Plan was originally adopted effective July 1, 1998 and last amended and restated effective January 1, 2017.) The "plan year" is the same as the Employer's taxable year, which is the 12-month period ending on December 31. The "Accounting Date" shall be each March 31, June 30, September 30 or December 31, as applicable. The "Allocation Date" in each year shall be the last day of the plan year (i.e., December 31).