Limitation on Earnings. In any Plan Year beginning prior to 1989 for which the Plan is a Top-Heavy Plan, the Annual Earnings taken into account under the Plan shall not exceed $200,000. This amount shall be adjusted as provided by the Secretary of Treasury and in accordance with section 401(a)(17)(B) of the Code.
Appears in 5 contracts
Samples: 401(k) Retirement Savings Plan (Lsi Industries Inc), Retirement Plan (Lsi Industries Inc), Retirement Plan (Lsi Industries Inc)