Common use of Defined Contribution Fraction Clause in Contracts

Defined Contribution Fraction. Defined Contribution Fraction" means a fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an Affiliate, and the Annual Additions attributable to all welfare benefits funds, as defined in section 419(e) of the Code, and individual medical benefit accounts, as defined in section 415(l)(2) of the Code, maintained by the Employer or an Affiliate), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an Affiliate). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation in effect under section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual Additions.

Defined Contribution Fraction. The "Defined Contribution Fraction" means shall be a fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits funds, benefit funds (as defined in section Code Section 419(e) of the Code)), and individual medical benefit accounts, accounts (as defined in section 415(l)(2Code Section 415(1)(2)) of the Code, maintained by the Employer or an Affiliateand simplified employee pensions (as defined in Code Section 408(k)), and the denominator of which is the sum of the maximum aggregate amounts Maximum Aggregate Amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount Maximum Aggregate Amount in any Limitation Year is the lesser of 125 percent 125% of the dollar limitation in effect under section Code Section 415(c)(1)(A) of the Code or 35 percent 35% of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee Participant was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, 1986 in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction Defined Contribution Fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual Additions.Fraction

Defined Contribution Fraction. Defined Contribution Fraction" means a A fraction, the numerator of which is the sum of the Annual Additions to the ParticipantMember's account accounts under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the ParticipantMember's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits funds, as defined in section 419(e) of the Code, and individual medical benefit accounts, as defined in section 415(l)(2) of the Code, maintained by the Employer or an AffiliateEmployer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service Service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation in effect under section 415(c)(1)(A) of the Code or 35 percent of the ParticipantMember's Section 415 Compensation for such year. If a Limitation Year beginning before January 1year (provided, 2000 contains any portion of a Plan Year for which however, that, if the Plan is a Super Top-Heavy Plan, then "100 percent" as defined in Section 7.02(h), the maximum aggregate amount shall be substituted for "125 percent"; provided however, any limitation which results from the application lesser of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 100 percent of the total dollar limitation in effect under section 415(c)(1)(A) of all participants' benefits and if the Employer contribution would satisfy Code or 35 percent of the requirements of Section 3.4 if "four percent" were substituted Member's Compensation for "three percent" and "7-1/2 percent" were substituted for "five percent"such year). If the Employee Member was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained by the an Employer which were in existence on May 6July 1, 19861982, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the later of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in 1983. This adjustment also will be made if at the terms and conditions end of the Plan made after May 5, 1986, but using the section 415 limitation applicable to the first last Limitation Year beginning on or after before January 1, 1987. The Annual Addition for 1984, the sum of the fractions exceeds 1.0 because of accruals or additions that were made before the limitations of this Article IX became effective to any Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual Additionsplans of the Employer in existence on July 1, 1982.

Defined Contribution Fraction. The "Defined Contribution Fraction" means shall be a fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits funds, benefit funds (as defined in section Code Section 419(e) of the Code)), and individual medical benefit accounts, accounts (as defined in section 415(l)(2Code Section 415(1)(2)) of the Code, maintained by the Employer or an Affiliateand simplified employee pensions (as defined in Code Section 408(k)), and the denominator of which is the sum of the maximum aggregate amounts Maximum Aggregate Amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount Maximum Aggregate Amount in any Limitation Year is the lesser of 125 percent 125% of the dollar limitation in effect under section 415(c)(1)(ACode Section 415(c)(l)(A) of the Code or 35 percent 35% of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee Participant was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, 1986 in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction Defined Contribution Fraction and the Defined Benefit Fraction would otherwise exceed 1.0 l.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of of: (1i) the excess of the sum of the fractions over 1.0 times l.0, multiplied by (2ii) the denominator of this fractionDefined Contribution Fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and 1987 (disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, 1986 but using the section Code Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987). The Annual Addition for any This adjustment also will be made if at the end of the last Limitation Year shall not be recomputed beginning before January 1, 1984, the sum of the fractions exceeds 1.0 because of accruals or additions that were made before the limitations of this Section 5 became effective to treat all nondeductible employee contributions any plans of the Employer in existence on July 1, 1982. For purposes of this paragraph, a Master or Prototype plan with an opinion letter issued before January 1, 1983, which was adopted by the Employer on or before September 30, 1983, is treated as Annual Additionsa plan in existence on July 1, 1982.

Defined Contribution Fraction. The "Defined Contribution Fraction" means shall be a fraction, the numerator of which is the sum of the Annual Additions additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, plans whether or not terminated, ) maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits funds, benefit funds (as defined in section Code Section 419(e)) of the Code, and individual medical benefit accounts, accounts (as defined in section Code Section 415(l)(2) of the Code, maintained by the Employer or an Affiliate)), and the denominator of which is the sum of the maximum aggregate amounts Maximum Aggregate Amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount Maximum Aggregate for the current and all prior Limitation Years of service with the Employer (regardless of whether a defined contribution plan was maintained by the Employer). The Maximum Aggregate Amount in any Limitation Year is the lesser of 125 percent 125% of the dollar limitation in effect under section Code Section 415(c)(1)(A) of the Code or 35 percent 35% of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee Participant was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, 1986 in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction Defined Contribution Fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of of: (1i) the excess of the sum of the fractions over 1.0 times 1.0, multiplied by (2ii) the denominator of this fractionDefined Contribution Fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and 1987 (disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, 1986 but using the section Code Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987). The Annual Addition for any This adjustment also will be made if at the end of the last Limitation Year shall not be recomputed beginning before January 1, 1984, the sum of the fractions exceeds 1.0 because of accruals or additions that were made before the limitations of this Section 5 became effective to treat all nondeductible employee contributions any plans of the Employer in existence on July 1, 1982. For purposes of this paragraph, a Master or Prototype plan with an opinion letter issued before January 1, 1983, which was adopted by the Employer on or before September 30, 1983, is treated as Annual Additionsa plan in existence on July 1, 1982.

Defined Contribution Fraction. The "Defined Contribution Fraction" means shall be a fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits funds, benefit funds (as defined in section Code Section 419(e) of the Code)), and individual medical benefit accounts, accounts (as defined in section 415(l)(2Code Section 415(1)(2)) of the Code, maintained by the Employer or an Affiliateand simplified employee pensions (as defined in Code Section 408(k)), and the denominator of which is the sum of the maximum aggregate amounts Maximum Aggregate Amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount Maximum Aggregate Amount in any Limitation Year is the lesser of 125 percent 125% of the dollar limitation in effect under section 415(c)(1)(ACode Section 415(c)(l)(A) of the Code or 35 percent 35% of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee Participant was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, 1986 in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction Defined Contribution Fraction and the Defined Benefit Fraction would otherwise exceed 1.0 l.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of of: (1i) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual Additions.over

Defined Contribution Fraction. Defined Contribution Fraction" means a A fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans Defined Contribution Plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee Employee contributions to all defined benefit plansDefined Benefit Plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits benefit funds, as defined in section Section 419(e) of the Code, and individual medical benefit accounts, as defined in section 415(l)(2Section 415(1)(2) of the Code, maintained by the Employer or an AffiliateEmployer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service Service with the Employer or an Affiliate (regardless of whether a defined contribution plan 27 Defined Contribution Plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation determined under Sections 415(b) and (d) of the Code in effect under section Section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee was a participant Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, adjustment an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, shall not be recomputed to treat all nondeductible employee Employee contributions as Annual Additions.

Defined Contribution Fraction. Defined Contribution Fraction" means a A fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable to the Participant's nondeductible employee contributions Employee Contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an Affiliate, and the Annual Additions attributable to all welfare benefits funds, as defined in section 419(e) of the Code, and individual medical benefit accounts, as defined in section 415(l)(2) of the Code, maintained by the Employer or an AffiliateEmployer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service Service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation in effect under section Section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1Notwithstanding the foregoing, 2000 contains in any portion of a Plan Year for in which the Plan is a Toptop-Heavy PlanHeavy, then "100 percent" within the meaning of section 2.45 of Article II above, the maximum aggregate amount shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, computed by using 100% of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent dollar limitation instead of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent"125%. If the Employee was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, Participant in one or more defined contribution plans maintained by the Employer which were in existence on May 6July 1, 19861982, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions fraction over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 19871983. This adjustment also will be made if, and disregarding any changes in at the terms and conditions end of the Plan made after May 5, 1986, but using the section 415 limitation applicable to the first last Limitation Year beginning on or after before January 1, 1984 the sum of the fractions exceeds 1.0 because of accruals or additions that were made before the limitations of this Section 6.04 became effective to any plans of the Employer in existence on July 1, 1982. For purposes of this paragraph, a master or prototype plan with an opinion letter issued before January 1, 1983, which is adopted by the Employer on or before September 30, 1983, is treated as a plan in existence on July 1, 1982. If the Plan satisfied the applicable requirements of section 415 of the Code as in effect for all Limitation Years before 1987. The Annual Addition , an amount shall be subtracted from the numerator of the Defined Contribution Fraction (not exceeding such numerator) as prescribed by the Secretary of the Treasury so that the size of the Defined Benefit Fraction and the Defined Contribution Fraction computed under section 415(e)(1) of the Code does not exceed 1.0 for any such Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual AdditionsYear.

Defined Contribution Fraction. Defined Contribution Fraction" means a A fraction, the numerator of which is the sum of the Annual Additions to the Participant's account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years Years, (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an Affiliate, and the Annual Additions attributable to all welfare benefits benefit funds, as defined in section 419(e) of the Code, and individual medical benefit accounts, as defined in section 415(l)(2) of the Code, maintained by the Employer or an AffiliateEmployer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation determined under sections 415(b) and (d) of the Code in effect under section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section _415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee was a participant Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan plan made after May 5, 1986, but using the section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, shall not be recomputed to treat all nondeductible employee contributions as Annual Additions.

Defined Contribution Fraction. Defined Contribution Fraction" means a A fraction, the numerator of which is the sum of the Annual Additions to the Participant's account accounts under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years Years, (including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions attributable to all welfare benefits benefit funds, as defined in section Section 419(e) of the Code, and individual medical benefit accounts, as defined in section Section 415(l)(2) of the Code, and simplified employee pension, maintained by the Employer or an AffiliateEmployer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan Plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation determined under Sections 415(b) and (d) of the Code in effect under section Section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before January 1, 1987, shall not be recomputed to treat all nondeductible employee Employee contributions as Annual Additions.

Defined Contribution Fraction. “Defined Contribution Fraction" ” means a fraction, the numerator of which is the sum of the Annual Additions to the Participant's ’s account under all the defined contribution contributions plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years (including the Annual Additions attributable attribut- able to the Participant's ’s nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions Additions, as defined above, attributable to all welfare benefits benefit funds, as defined in Code section 419(e) of the Code), and individual medical benefit accounts, as defined in Code section 415(l)(2) of the Code415(1)(2), and simplified employee pensions maintained by the Employer or an AffiliateEmployer), and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation determined under Code sections 415(b) and (d) in effect under Code section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section 415 ’s Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee was a participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained main- tained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction defined benefit fraction would otherwise exceed 1.0 under the terms of this the Plan. Under the adjustment, an amount equal to the product of (1) the excess of the sum of the fractions over 1.0 times (2) the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual Additions.of

Defined Contribution Fraction. Defined Contribution Fraction" means a A fraction, the numerator of which is the sum of the Annual Additions to the Participant's account Account under all the defined contribution plans (whether or not terminated) maintained by the Employer or an Affiliate for the current and all prior Limitation Years ([including the Annual Additions attributable to the Participant's nondeductible employee contributions to all defined benefit plans, whether or not terminated, maintained by the Employer or an AffiliateEmployer, and the Annual Additions annual additions attributable to all welfare benefits benefit funds, as defined in section Section 419(e) of the Code, and individual medical benefit accounts, as defined in section 415(l)(2Section 415(1)(2) of the Code, maintained by the Employer or an Affiliate)employer], and the denominator of which is the sum of the maximum aggregate amounts for the current and all prior Limitation Years of service with the Employer or an Affiliate (regardless of whether a defined contribution plan was maintained by the Employer or an AffiliateEmployer). The maximum aggregate amount in any Limitation Year is the lesser of 125 percent of the dollar limitation determined under Sections 415(b) and (d) of the Code in effect under section Section 415(c)(1)(A) of the Code or 35 percent of the Participant's Section 415 Compensation for such year. If a Limitation Year beginning before January 1, 2000 contains any portion of a Plan Year for which the Plan is a Top-Heavy Plan, then "100 percent" shall be substituted for "125 percent"; provided however, any limitation which results from the application of this sentence may be exceeded so long as there are no defined benefit plan accruals for the individual and no employer contributions, forfeitures, or voluntary nondeductible contributions allocated to the individual; and provided further, this sentence shall not apply if the sum, for the applicable aggregation group, of the Key Employees' benefits from all defined benefit plans and defined contribution plans does not exceed 90 percent of the total of all participants' benefits and if the Employer contribution would satisfy the requirements of Section 3.4 if "four percent" were substituted for "three percent" and "7-1/2 percent" were substituted for "five percent". If the Employee was a participant Participant as of the end of the first day of the first Limitation Year beginning after December 31, 1986, in one or more defined contribution plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will shall be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of of: (1) the excess of the sum of the fractions over 1.0 times 1.0, times (2) the denominator of this fraction, will shall be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before January 1, 1987, and disregarding any changes in the terms and conditions of the Plan made after May 5, 1986, but using the section Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year shall not be recomputed to treat all nondeductible employee contributions as Annual Additions.