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: Defined Contribution Plan (Spheris Leasing LLC), Nonstandardized Adoption Agreement (Banctrust Financial Group Inc), Defined Contribution Plan (Thomasville Bancshares Inc)
