Common use of DETERMINATION OF TOP Clause in Contracts

DETERMINATION OF TOP. HEAVY STATUS (a) DETERMINATION OF PRESENT VALUES AND AMOUNTS - This paragraph 14.7 shall apply for purposes of determining the Present Values of accrued benefits and the amounts of account balances of Employees as of the Top-Heavy Determination Date. (b) Distributions During the Plan Year Ending on the Top-Heavy Determination Date - The Present Value of accrued benefits and the amounts of account balances of an Employee as of the Top-Heavy Determination Date shall be increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with this Plan under Code Section 416(g)(2) during the 1-year period ending on the Top-Heavy Determination Date. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with this Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from Service, death, or Disability, this provision shall be applied by substituting "5-year period" for "1-year period". (c) Employees not Performing Services During the Plan Year ending on the Top-Heavy Determination Date - The accrued benefits and accounts of any individual who has not performed services for the Employer during the 1-year period ending on the Top-Heavy Determination Date shall not be taken into account." MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is intended as a good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. Except as otherwise provided, this amendment shall be effective as of the first day of the first Plan Year beginning after December 31, 2001. This amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows:

DETERMINATION OF TOP. HEAVY STATUS. --------------------------------- (a) DETERMINATION OF PRESENT VALUES AND AMOUNTS - This paragraph 14.7 shall apply If this Plan is the only qualified plan maintained by the Employer, the Plan is top-heavy for purposes of determining the Present Values of accrued benefits and the amounts of account balances of Employees as of a Plan Year if the Top-Heavy Ratio as of the Determination DateDate exceeds sixty percent (60%). The Plan Administrator must include in the Top-Heavy Ratio, as part of the Account Balances, any contribution not made as of the Determination Date but includible under Code section 416 and the applicable Treasury regulations, and distributions made within the Determination Period. The Plan Administrator must calculate the Top-Heavy Ratio by disregarding the Account Balance (and distributions, if any, of the Account Balance) of any Non-Key Employee who was formerly a Key Employee, and by disregarding the Account Balance (including distributions, if any, of the Account Balance) of an individual who has not received credit for at least one Hour of Service with the Employer during the Determination Period. The Plan Administrator must calculate the Top-Heavy Ratio, including the extent to which it must take into account distributions, rollovers and transfers, in accordance with Code section 416 and the regulations thereunder. (b) Distributions During If the Employer maintains other qualified plans (including a simplified employee pension plan), or maintained another such plan which now is terminated, this Plan Year Ending on is top-heavy only if it is part of the Required Aggregation Group, and the Top-Heavy Determination Date - Ratio for the Required Aggregation Group and for the Permissive Aggregation Group, if any, each exceeds sixty percent (60%). The Present Value of accrued benefits and the amounts of account balances of an Employee as of Plan Administrator will calculate the Top-Heavy Ratio in the same manner as required in subparagraph (a) of this Section 18.02, taking into account all plans within the Aggregation Group. To the extent the Plan Administrator must 143 take into account distributions to a Participant, the Plan Administrator must include distributions from a terminated plan which would have been part of the Required Aggregation Group if it were in existence on the Determination Date shall be increased Date. The Plan Administrator will calculate the present value of accrued benefits under defined benefit plans or simplified employee pension plans included within the group in accordance with the terms of those plans, Code section 416 and the regulations thereunder. If a Participant in a defined benefit plan is a Non-Key Employee, the Plan Administrator will determine his accrued benefit under the accrual method, if any, which is applicable uniformly to all defined benefit plans maintained by the distributions made Employer or, if there is no uniform method, in accordance with respect to the Employee slowest accrual rate permitted under the fractional rule accrual method described in Code section 416(b)(1)(C). If the Employer maintains a defined benefit plan, the Employer must specify in Adoption Agreement Section 4.30 the actuarial assumptions (interest and mortality only) the Plan and any Administrator will use to calculate the present value of accrued benefits from a defined benefit plan. If an aggregated plan does not have a valuation date coinciding with the Determination Date, the Plan Administrator must value the Account Balances in the aggregated with this Plan under Code Section 416(g)(2plan as of the most recent valuation date falling within the twelve (12) during the 1-year month period ending on the Top-Heavy Determination Date, except as Code section 416 and applicable Treasury regulations require for the first and second plan year of a defined benefit plan. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with this Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from Service, death, or Disability, this provision shall be applied by substituting "5-year period" for "1-year period". (c) Employees not Performing Services During the Plan Year ending on Administrator will calculate the Top-Heavy Determination Date - The accrued benefits and accounts of any individual who has not performed services for the Employer during the 1-year period ending on the Top-Heavy Determination Date shall not be taken into account." MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is intended as a good faith compliance Ratio with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. Except as otherwise provided, this amendment shall be effective as of the first day of the first Plan Year beginning after December 31, 2001. This amendment shall supersede the provisions of the Basic Plan Document #01 reference to the extent those provisions are inconsistent with Determination Dates that fall within the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows:same calendar year.

DETERMINATION OF TOP. HEAVY STATUS (a) DETERMINATION OF PRESENT VALUES AND AMOUNTS - This paragraph 14.7 shall apply for purposes of determining the Present Values of accrued benefits and the amounts of account balances of Employees as of the Top-Heavy Determination Date. (b) Distributions During the Plan Year Ending on the TopDISTRIBUTIONS DURING THE PLAN YEAR ENDING ON THE TOP-Heavy Determination Date HEAVY DETERMINATION DATE - The Present Value of accrued benefits and the amounts of account balances of an Employee as of the Top-Heavy Determination Date shall be increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with this Plan under Code Section 416(g)(2) during the 1-year period ending on the Top-Heavy Determination Date. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with this Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from Service, death, or Disability, this provision shall be applied by substituting "5-year period" for "1-year period". (c) Employees not Performing Services During the Plan Year ending on the TopEMPLOYEES NOT PERFORMING SERVICES DURING THE PLAN YEAR ENDING ON THE TOP-Heavy Determination Date HEAVY DETERMINATION DATE - The accrued benefits and accounts of any individual who has not performed services for the Employer during the 1-year 1 -year period ending on the Top-Heavy Determination Date shall not be taken into account." MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is intended as a good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. Except as otherwise provided, this amendment shall be effective as of the first day of the first Plan Year beginning after December 31, 2001. This amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows: