LIMITATIONS ON ALLOCATIONS In any Limitation. Year beginning prior to January 1, 2000 in which the Top-Heavy Ratio exceeds 90% (i.e., the Plan becomes Super Top-Heavy), the denominators of the Defined Benefit Fraction and Defined Contribution Fraction shall be computed using 100% of the dollar limitation instead of 125%.
Appears in 4 contracts
Samples: Nonstandardized Adoption Agreement (Banctrust Financial Group Inc), Nonstandardized Adoption Agreement (Felcor Lodging Trust Inc), Prototype Defined Contribution (Spheris Leasing LLC)