Determination of Top-Heavy and Super Top-Heavy Status. (a) Top-Heavy Status. This Plan shall be a Top-Heavy Plan for any Plan Year commencing after December 31, 2001, if any of the following conditions exists: (1) this Plan is not part of any Required Aggregation Group or Permissive Aggregation Group of plans and the Top-Heavy Ratio for this Plan exceeds 60%; or (2) this Plan is a part of a Required Aggregation Group of Plans but not part of a Permissive Aggregation Group, and the Top-Heavy Ratio for the Required Aggregation Group of plans exceeds 60%; or (3) this Plan is a part of a Required Aggregation Group and part of a Permissive Aggregation Group of plans, and the Top-Heavy Ratio for the Permissive Aggregation Group exceeds 60%.
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Samples: 401(k) Plan Document (Metals Usa Inc), 401(k) Plan Document (Metals Usa Inc), Adoption Agreement (Sonic Corp)
Determination of Top-Heavy and Super Top-Heavy Status. (a) Top-Heavy Status. This Plan shall be a Top-Heavy Plan for any Plan Year commencing after December 31, 20011983, if any of the following conditions exists:
(1) this Plan is not part of any Required Aggregation Group or Permissive Aggregation Group of plans and the Top-Heavy Ratio for this Plan exceeds 60%; or
(2) this Plan is a part of a Required Aggregation Group of Plans but not part of a Permissive Aggregation Group, and the Top-Heavy Ratio for the Required Aggregation Group of plans exceeds 60%; or
(3) this Plan is a part of a Required Aggregation Group and part of a Permissive Aggregation Group of plans, and the Top-Heavy Ratio for the Permissive Aggregation Group exceeds 60%.
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Samples: Adoption Agreement (Sonic Corp)