Common use of Minimum Allocation Clause in Contracts

Minimum Allocation. (a) Except as otherwise provided in (b), (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures allocated on behalf of any Participant who is a Non-Key Employee shall not be less than the lesser of three percent (3%) of such Participant's Compensation or, if neither the Employer nor an Affiliated Employer maintains a defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 of the Code, the largest percentage of Employer contributions and forfeitures, as a percentage of the Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation is determined without regard to a Social Security contribution. This Minimum Allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1) the Participant's failure to complete one thousand (1,000) Hours of Service (or any equivalent provided in the Plan), (2) the Participant's failure to make mandatory employee contributions, or (3) the Participant's Compensation is less than a stated amount. (b) The provision in (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected in the Adoption Agreement that the minimum Top Heavy allocation or benefit will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (e) The Minimum Allocation required (to the extent nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code.

Minimum Allocation. (a) Except as otherwise provided in (b), (c) and (d) below, when the Plan is Top-Heavy the Employer contributions Contributions and forfeitures Forfeitures allocated on behalf of any Participant who is not a Non-Key Employee (or on behalf of all Participants, if elected in the Adoption Agreement) shall not be less than the lesser of three percent (3%) of such Participant's Compensation or, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan plan to satisfy sections 401(a)(4) or 410 section 401 of the Code, the largest percentage of Employer employer contributions and forfeitures, as a percentage of the Key Employee's Compensation, as limited by section 401(a)(17) of the Code Code, allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1) the Participant's failure to complete one thousand (1,000) Hours 1,000 hours of Service service (or any equivalent provided in the Plan), or (2) the Participant's failure to make mandatory employee contributionscontributions to the plan, or (3iii) the Participant's Compensation is less than a stated amount. (b) For purposes of computing the minimum allocation, Compensation shall mean Compensation as defined in Section 14.39 as limited by section 401(a)(17) of the Code. (c) The provision provisions in (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant to the extent the Participant is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected provided in the Adoption Agreement that the minimum Top Heavy allocation or benefit requirement applicable to Top Heavy plans will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in Participant receives the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both such plan or plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (e) The Effective January 1, 2002, Matching Contributions on behalf of keys and non-key Employees may be used to satisfy the Top-Heavy Minimum Allocation required (Contribution requirement. Elective Deferrals by Key Employees are also used to satisfy the extent nonforfeitable under section 416(b) Top-Heavy Minimum Contribution requirement. A QNEC is treated as a contribution for purposes of the Code) may not Top-Heavy Minimum Contribution requirement. A QNEC is an employer contribution which can be forfeited under section 411(a)(3)(Bused to satisfy the actual deferral percentage (ADP) or 411(a)(3)(Daverage contribution percentage (ACP) tests, but is not a matching contribution (f) Effective for Plan Years after 12/31/2007, the term “Top-Heavy plan” shall not include a plan which consists solely of a cash or deferred arrangement which meets the Coderequirements of section 401(k)(12) or 401(k)(13), and matching contributions with respect to which the requirements of section 401(m)(11) or 401(m)(12) are met. (g) Effective for Plan Years after 12/31/2007, a plan excluded under provision (f) above would be treated as a Top-Heavy plan because it is a member of an aggregation group which is a Top-Heavy group, contributions under the plan may be taken into account in determining whether any other plan in the group meets the requirements listed in provision (a) above.

Minimum Allocation. (a) Except as otherwise provided in (b), (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures allocated on behalf of any Participant who is a Non-Key Employee shall not be less than the lesser of three percent (3%) of such Participant's Compensation or, if neither the Employer nor an Affiliated Employer maintains a defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 of the Code, the largest percentage of Employer contributions and forfeitures, as a percentage of the Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation is determined without regard to a Social Security contribution. This Minimum Allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1) the Participant's failure to complete one thousand (1,000) Hours of Service (or any equivalent provided in the Plan), (2) the Participant's failure to make mandatory employee contributions, or (3) the Participant's Compensation is less than a stated amount. (b) The provision in (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected in the Adoption Agreement that the minimum Top Heavy allocation or benefit will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-7 1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (e) The Minimum Allocation required (to the extent nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code.

Minimum Allocation. (aA) Except as otherwise provided in (b), (cSection 9.3(C) and (dD) below, when the Plan is Top-Heavy the Employer contributions Contributions and forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent per cent (3%) of such Participant's Compensation or, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan Plan which designates this Plan to satisfy sections 401(a)(4) or 410 Section 401 of the Code, the largest percentage of Employer contributions and forfeitures, as a percentage of the Key Employee's Compensation, as limited by section Section 401(a)(17) of the Code Code, allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, allocation or would have received a lesser allocation for the year because of (1i) the Participant's such Participants failure to complete one thousand (1,000) 1,000 Hours of Service (or any other equivalent provided in the Plan), ) or (2ii) the ParticipantEmployee's failure to make mandatory employee contributions, contributions or (3iii) the Participant's Compensation is less than a stated amount. (bB) The provision For purposes of computing the minimum allocation, Compensation shall mean Compensation as defined in Section 6.6(A) as limited by Section 401(a)(17) of the Code. (aC) above Section 9.3(A) shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (cD) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (aSection 9.3(A) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant to the extent the Participant is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected provided in Item B(14) of the Adoption Agreement that the minimum Top Heavy allocation or benefit requirement applicable to Top-Heavy Plans will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (eE) The Minimum Allocation minimum allocation required (to the extent required to be nonforfeitable under section Section 416(b) of the Code) may not be forfeited under section Section 411(a)(3)(B) or Section 411(a)(3)(D) of the Code. (F) For each Plan Year in which the Paired Plans are Top-Heavy, the Top-Heavy requirements set forth in Article VIII of the Plan and Item B(14) of the Adoption Agreement shall apply. (G) Neither Before Tax Contributions nor Matching Contributions may be taken into account for the purpose of satisfying the minimum Top-Heavy contribution requirements.

Minimum Allocation. (a) Except In any Plan Year in which this Plan is Top-Heavy, except as otherwise provided in (b), subsections (c) and (d) below, when the Plan is Top-Heavy the Employer contributions Contributions and forfeitures allocated, or during a Plan Year which begins after December 31, 1988, Employer Profit Sharing Contributions and forfeitures allocated to the Participant's Employer Profit Sharing Contribution Account, on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation or, if neither in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 of the CodeCode Section 401, the largest percentage of Employer contributions Contributions and forfeitures, forfeitures stated as a percentage of the a Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989Year. The Minimum Allocation minimum allocation is determined without regard to a any Social Security contributioncontribution by the Employer. Salary Reduction Contributions, Employer Matching Contributions and Qualified Matching Contributions may not be taken into account to satisfy this minimum allocation. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisionsprovisions of this Plan, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1i) the Participant's failure Participant failed to complete one thousand (1,000) the minimum number of Hours of Service (or any equivalent provided specified in the Plan)Adoption Agreement for receiving an allocation, (2) the Participant's failure to make mandatory employee contributions, or (3ii) the Participant's Compensation is was less than a stated amount, or (iii) the Participant made insufficient mandatory contributions to receive an Employer Matching Contribution. (b) The provision in (a) above shall not apply to any Participant who was not employed by the Employer on the last day For purposes of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected in the Adoption Agreement that computing the minimum Top Heavy allocation or benefit will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plansallocation, "five percent (5%)Compensation" shall be substituted for "three percent (3%)" have the same meaning as in (aSection 5.05(b) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavyhereof. (e) The Minimum Allocation required (to the extent nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code.

Minimum Allocation. (a) Except as otherwise provided in (b), (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) of such Participant's Compensation or, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 section 401 of the Code, the largest percentage of Employer contributions (including any salary deferral contribution) and forfeitures, as a percentage of the first $200,000 of the Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1i) the Participant's failure to complete one thousand (1,000) 1,000 Hours of Service (or any equivalent provided in the Plan), (2ii) the Participant's failure to make mandatory employee Employee contributions (including elective deferral contributions) to the Plan, or (3iii) the Participant's Compensation is less than a stated amount. Neither Elective Deferrals nor Matching Contributions may be taken into account for the purpose of satisfying the minimum Top Heavy contribution requirements. (b) For purposes of computing the minimum allocation, Compensation will mean Compensation as defined in Section 1.9 of the Plan. (c) The provision in (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant to the extent the Participant is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected provided in Section 15 of the Adoption Agreement that the minimum Top Heavy allocation or benefit requirement applicable to Top Heavy plans will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (e) The Minimum Allocation required minimum allocation or benefit requirement applicable to Top Heavy plans (to the extent required to be nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code. If Employees are covered under both a Top Heavy defined benefit plan and defined contribution plan of the Employer, the denominators of the defined benefit and defined contribution fractions (as described in Section 5.4 of the Plan) shall be computed by substituting a factor of 1.0 for 1.25. -70- However, if the Top Heavy Ratio (as described in Section 11.2 of this Article) does not exceed 90%, the Employer may use a factor of 1.25 in the fractions provided one of the following is used to satisfy the minimum contribution requirements: (i) a minimum benefit of 3% per Year of Service (up to 30%) is provided in the defined benefit plan; (ii) a minimum contribution of 7 1/2% is provided in the defined contribution plan; or (iii) a minimum contribution of 4% is provided in the defined contribution plan and a minimum benefit of 3% per Year of Service (up to 30%) is provided in the defined benefit plan. In the event that the Top Heavy Ratio exceeds 90%, a factor of 1.0 shall always be applied when computing the defined benefit and defined contribution fractions.

Minimum Allocation. (a) Except In any Plan Year in which this Plan is Top-Heavy, except as otherwise provided in (b), subsections (c) and (d) below, when the Plan is Top-Heavy the Employer contributions Contributions and forfeitures allocated, or during a Plan Year which begins after December 31, 1988, Employer Profit Sharing Contributions and forfeitures allocated to the Participant's Employer Profit Sharing Contribution Account, on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation or, if neither in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 of the CodeCode Section 401, the largest percentage of Employer contributions Contributions and forfeitures, forfeitures stated as a percentage of the a Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989Year. The Minimum Allocation minimum allocation is determined without regard to a any Social Security contributioncontribution by the Employer. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisionsprovisions of this Plan, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1i) the Participant's failure Participant failed to complete one thousand (1,000) the minimum number of Hours of Service (or any equivalent provided specified in the Plan)Adoption Agreement for receiving an allocation, (2) the Participant's failure to make mandatory employee contributions, or (3ii) the Participant's Compensation is was less than a stated amount, or (iii) the Participant made insufficient mandatory contributions to receive an Employer Matching Contribution. (b) The provision For purposes of computing the minimum allocation, "Compensation" will have the same meaning as in (a) above shall not apply to Section 2.09 hereof, disregarding any Participant who was not employed exclusion from Compensation specified by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected in the Adoption Agreement that the minimum Top Heavy allocation or benefit will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top HeavyAgreement. (e) The Minimum Allocation required (to the extent nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code.

Minimum Allocation. (a) Except as otherwise provided in (b), paragraphs (c) and (d) below, when the Plan is Top-Heavy the -84- 144 Employer contributions and forfeitures Forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation orEarnings, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 Section 401 of the Code, the largest percentage of Employer contributions and forfeituresForfeitures, as a percentage of the Key Employee's CompensationEarnings, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation of the Employer's contributions and Forfeitures for the year Plan Year because of (1) the Participant's failure to complete one thousand (1,000) be credited with at least 1,000 Hours of Service (Service, or any equivalent provided in the Plan), (2) the Participant's failure to make mandatory employee contributionsEmployee contributions to the Plan, or (3) the Participant's Compensation is receiving Earnings less than a stated amount. Neither Elective Deferrals, Employer Matching Contributions nor Qualified Matching Contributions for non-Key Employees shall be taken into account for purposes of satisfying the requirement of this Section 14.3(a). (b) For purposes of computing the minimum allocation, Earnings will mean Section 415 Compensation as defined in Section 6.5(b) of the Plan. (c) The provision in paragraph (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in paragraph (a) above shall not apply with respect to any Participant to the extent he is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor Employer, and the adopting Employer has elected provided in the Adoption Plan Agreement that the minimum Top allocation requirement applicable to Top-Heavy allocation or benefit Plans will be met in the other plan or plans. If Notwithstanding the foregoing, if the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, has adopted Putnxx xxxred plans (as described in Section 4.6) and the adopting Employer has elected Participant is eligible to participate in both paired plans, the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" described in paragraph (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if provided by the Plan is Top Heavy, but not Super Top HeavyPutnxx Xxxey Purchase Pension Plan. (e) The Minimum Allocation minimum allocation required (to the extent required to be nonforfeitable under section Section 416(b) of the Code) may not be forfeited under section Sections 411(a)(3)(B) or 411(a)(3)(D(D) of the Code.

Minimum Allocation. (a1) Except as otherwise provided in (b), (c3) and (d4) below, when the Plan is Top-Heavy the Employer contributions Contributions and forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) of such Participant's Compensation or, if neither in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 Section 401 of the Code, the largest percentage of Employer contributions Contributions and forfeitures, as a percentage of the first $200,000 of the Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. Also, elective deferrals described in Section 401(k) of the Code and matching contributions described in Section 401(m) of the Code may not be treated as Employer Contributions for purposes of satisfying this Minimum Allocation. This Minimum Allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1i) the Participant's failure to complete one thousand (1,000) 1,000 Hours of Service during the Plan Year (or any equivalent provided CROWX, XXIZXX & XO. Volume Submitted - 48 56 in the Planplan), or (2ii) the Participant's failure to make mandatory employee contributionscontributions to the Plan, or (3iii) the Participant's Participant earns Compensation is less than a stated amount. (b2) The provision For purposes of computing the minimum allocation, Compensation shall mean Compensation as defined in Article I of the Plan. (a3) Subparagraph (1) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c4) If For purposes of subparagraph (1) above, Employer Contributions and forfeitures allocated under any other defined contribution plan of the Employer maintains Employer, in which any Key Employee participates or which enables another defined contribution plan to meet the requirements of Code Section 401(a)(4) or 410, shall be considered contributions and forfeitures allocated under this Plan. (5) In the case of any Participants who are not Key Employees and who participate in both this Plan and a qualified defined benefit plan of the Employer, the foregoing provisions of this subsection (a) shall be inapplicable and this Plan is Top-Heavy, but is not Super Top-Heavy, the Employer shall provide that each Participant who is a Non-Key Employee eligible to participate in this Plan has, at any time, a minimum accrued benefit under the defined benefit plan, expressed as a life annuity commencing at normal retirement age, equal to at least the product of (i) the Employee's average compensation for the five consecutive years when the Employee had the highest aggregate compensation from the Employer and( ii) the lesser of 2% per Year of Service or 20%. For purposes of computing the product in the foregoing sentence, compensation in years before January 1,1984 and in years after the close of the last Plan Year in which the Plan is top heavy shall be disregarded, and similarly, Years of Service shall exclude Years of Service when the Plan was not covered by top heavy (for any Plan Year ending during such Year of Service) and Years of Service completed in a Plan Year beginning before January 1, 1984. Although accruals of Employer derived benefits, whether or not attributable to years for which the Plan is top heavy, may be used to satisfy the defined benefit plan shall receive the Minimum Allocation under (a) aboveminimum, except that "four percent (4%) "all accrued benefits attributable to Employee Contributions and for Plan Years beginning before January 1, 1985, Employer Contributions attributable to a salary reduction or similar arrangement made pursuant to Code Section 401(k)), shall be substituted for "three percent (3%)"ignored. (d6) The provision in (a) above shall not apply with respect to any Participant covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected in the Adoption Agreement that the minimum Top Heavy allocation or benefit will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (e) The Minimum Allocation required (to To the extent nonforfeitable required under section Section 416(b) of the CodeCode the minimum allocation provided by this paragraph (a) may not be forfeited under section Section 411(a)(3)(B) or 411(a)(3)(D) of the Code. (7) If an Employee is a Participant in this Plan and another defined contribution plan included in a Required Aggregation Group, this Plan shall be the last defined contribution plan to provide a minimum allocation for such Non-Key Employee.

Minimum Allocation. (a) Except as otherwise provided in (b), subsections (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) of such Participant's Annual Additions Compensation or, if neither in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 section 401 of the Code, the largest percentage of Employer contributions and forfeitures, as a percentage of the Key Employee's Annual Additions Compensation, as limited by section 401(a)(17) of the Code Code, allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1i) the Participant's failure to complete one thousand (1,000) 1,000 Hours of Service (or any equivalent provided in the Plan), (2ii) the Participant's failure to make mandatory employee contributionsEmployee contributions to the Plan, or (3iii) the Participant's Compensation is compensation less than a stated amount. Neither Elective Deferrals, Matching Contributions, Safe Harbor Matching Contributions nor ACP Test Only Safe Harbor Matching Contributions may be taken into account for the purpose of satisfying the minimum Top-Heavy contribution requirements. (b) For purposes of computing the minimum allocation, Annual Additions Compensation will mean Annual Additions Compensation as defined in Section 6.1(a) of the Plan, as limited by section 401(a)(17) of the Code. (c) The provision in (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant to the extent the Participant is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected provided in the Adoption Agreement that the minimum Top Heavy allocation or benefit requirement applicable to Top-Heavy plans will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavy. (e) The Minimum Allocation required minimum allocation or benefit requirement applicable to Top-Heavy plans (to the extent required to be nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code. (f) If Employees are covered under both a Top-Heavy defined benefit plan and defined contribution plan of the Employer, the denominators of the defined benefit and defined contribution fractions (as described in Section 6.1 of the Plan) shall be computed by substituting a factor of 1.0 for 1.25. However, if the Top-Heavy Ratio does not exceed 90%, the Employer may use a factor of 1.25 in the fractions provided one of the following is used to satisfy the minimum contribution requirements: (i) a minimum benefit of 3% per year of service (up to 30%) is provided in the defined benefit plan; (ii) a minimum contribution of 7 1/2% is provided in the defined contribution plan; or (iii) a minimum contribution of 4% is provided in the defined contribution plan and a minimum benefit of 3% per year of service (up to 30%) is provided in the defined benefit plan.

Minimum Allocation. (a) Except Notwithstanding the foregoing, and except as otherwise provided in (b), (c) and (d) below, when the for any Plan Year in which this Plan is Top-Heavy Heavy, the sum of forfeitures, if any, and Employer contributions (including the Salary Deferral Contributions made pursuant to a salary deferral agreement, Employer Matching Contributions, Employer Additional Deferral Contributions and Employer Profit Sharing Contributions) allocated to each Participant who is not a Key Employee shall not be less in the aggregate than the lesser of (i) 3% of such Participant's Compensation, or (ii) the largest percentage of Compensation which such contributions and forfeitures allocated on behalf of any Participant who is a NonKey Employee for such Plan Year represent. The minimum allocation for any no n-Key Employee shall not be less than the lesser of three percent (3%) of such Participant's Compensation or, if neither the Employer nor an Affiliated Employer maintains a defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 of the Code, the largest percentage of Employer contributions and forfeitures, as a percentage of the Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation is determined without regard to a any Social Security contribution. This Minimum Allocation The minimum allocation for any Participant shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year of Employer contributions because of (1i) the Participant's failure Participant fails to complete one thousand (1,000) 1,000 Hours of Service Service, even if such Participant is a Participant as of the last day of the Plan Year or (or any equivalent provided in the Plan), (2ii) the Participant's failure Participant fails to make mandatory employee contributions, enter into a salary deferral agreement with respect to the Plan or (3iii) the Participant's Compensation is less than a stated amount. (b) The provision in (a) above shall not apply . To the extent Employer contributions and forfeitures allocated to any Participant who was not employed by are less than the required minimum allocation, the Employer on the last day of the Plan Year. (c) If shall contribute an amount to be allocated to the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, Contributions Account of each such Participant which shall provide the required minimum contribution to each Participant who is not a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation Employee. The minimum contribution under (a) above, except that "four percent (4%) "this Plan shall be substituted made for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant who is covered under any other qualified plan or plans of the Employer other than a paired plan of Employer, unless the Sponsor and the adopting Employer has elected specified in the Adoption Agreement that the this minimum Top Heavy allocation or benefit contribution requirement will be met in the made under such other plan or plans. If Notwithstanding the Employer maintains a qualified defined benefit planforegoing, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in minimum allocation shall be made for any Participant to whom an allocation is to be made under the Plan pursuant to the Adoption Agreement to provide the Top Heavy minimum allocation Agreement. Neither Salary Deferral Contributions or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" Employer Matching Contributions shall be substituted taken into account for "three percent (3%)" in (a) above if the Plan is Super Top Heavy and "seven and onepurpose of satisfying the minimum top-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavyheavy contribution requirement described above. (e) The Minimum Allocation required (to the extent nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code.

Minimum Allocation. (a) Except as otherwise provided in (b), paragraphs (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures Forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation orEarnings, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which -82- designates this Plan to satisfy sections 401(a)(4) or 410 Section 401 of the Code, the largest percentage of Employer contributions and forfeituresForfeitures, as a percentage of the Key Employee's CompensationEarnings, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation of the Employer's contributions and Forfeitures for the year Plan Year because of (1) the Participant's failure to complete one thousand (1,000) be credited with at least 1,000 Hours of Service (Service, or any equivalent provided in the Plan), (2) the Participant's failure to make mandatory employee contributionsEmployee contributions to the Plan, or (3) the Participant's Compensation is receiving Earnings less than a stated amount. Neither Elective Deferrals, Employer Matching Contributions nor Qualified Matching Contributions for non-Key Employees shall be taken into account for purposes of satisfying the requirement of this Section 14.3(a). (b) For purposes of computing the minimum allocation, Earnings will mean Section 415 Compensation as defined in Section 6.5(b) of the Plan. (c) The provision in paragraph (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in paragraph (a) above shall not apply with respect to any Participant to the extent he is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor Employer, and the adopting Employer has elected provided in the Adoption Plan Agreement that the minimum Top allocation requirement applicable to Top-Heavy allocation or benefit Plans will be met in the other plan or plans. If Notwithstanding the foregoing, if the Employer maintains a qualified defined benefit plan, other than Sponsor's has adopted Putnam paired defined benefit plan 02001, plans (as described in Section 4.6) and the adopting Employer has elected Parxxxxxxnt is eligible to participate in both paired plans, the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" described in paragraph (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if provided by the Plan is Top Heavy, but not Super Top HeavyPutnam Money Purchase Pension Plan. (e) The Minimum Allocation Thx xxxxmum allocation required (to the extent required to be nonforfeitable under section 416(bSection 4 16(b) of the Code) may not be forfeited under section Sections 411(a)(3)(B) or 411(a)(3)(D(D) of the Code.

Minimum Allocation. (a) Except as otherwise provided in (b), paragraphs (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures Forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation orEarnings, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 Section 401 of the Code, the largest percentage of Employer contributions and forfeituresForfeitures, as a percentage of the Key Employee's CompensationEarnings, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation of the Employer's contributions and 62 95 Forfeitures for the year Plan Year because of (1) the Participant's failure to complete one thousand (1,000) be credited with at least 1,000 Hours of Service (Service, or any equivalent provided in the Plan), (2) the Participant's failure to make mandatory employee contributionsEmployee contributions to the Plan, or (3) the Participant's Compensation is receiving Earnings less than a stated amount. Neither Elective Deferrals, Employer Matching Contributions nor Qualified Matching Contributions for non-Key Employees shall be taken into account for purposes of satisfying the requirement of this Section 14.3(a). (b) For purposes of computing the minimum allocation, Earnings will mean Section 415 Compensation as defined in Section 6.5(b) of the Plan. (c) The provision in paragraph (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in paragraph (a) above shall not apply with respect to any Participant to the extent he is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor Employer, and the adopting Employer has elected provided in the Adoption Plan Agreement that the minimum Top allocation requirement applicable to Top-Heavy allocation or benefit Plans will be met in the other plan or plans. If Notwithstanding the foregoing, if the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, has adopted Putnxx xxxred plans (as described in Section 4.6) and the adopting Employer has elected Participant is eligible to participate in both paired plans, the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" described in paragraph (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if provided by the Plan is Top Heavy, but not Super Top HeavyPutnxx Xxxey Purchase Pension Plan. (e) The Minimum Allocation minimum allocation required (to the extent required to be nonforfeitable under section Section 416(b) of the Code) may not be forfeited under section Sections 411(a)(3)(B) or 411(a)(3)(D(D) of the Code.

Minimum Allocation. (a) Except as otherwise provided in (b), paragraphs (c) and (d) below, when the Plan is Top-Heavy the Employer contributions and forfeitures Forfeitures allocated on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation orEarnings, if neither or in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 Section 401 of the Code, the largest percentage of Employer contributions and forfeituresForfeitures, as a percentage of the Key Employee's CompensationEarnings, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) The minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989. The Minimum Allocation allocation is determined without regard to a any Social Security contribution. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisions, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation of the Employer's contributions and Forfeitures for the year Plan Year because of (1) the Participant's failure to complete one thousand (1,000) be credited with at least 1,000 Hours of Service (Service, or any equivalent provided in the Plan), (2) the Participant's failure to make mandatory employee contributionsEmployee contributions to the Plan, or (3) the Participant's Compensation is receiving Earnings less than a stated amount. Neither Elective Deferrals, Employer Matching Contributions nor Qualified Matching Contributions for non-Key Employees shall be taken into account for purposes of satisfying the requirement of this Section 14.3(a). (b) For purposes of computing the minimum allocation, Earnings will mean Section 415 Compensation as defined in Section 6.5(b) of the Plan. (c) The provision in paragraph (a) above shall not apply to any Participant who was not employed by the Employer on the last day of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in paragraph (a) above shall not apply with respect to any Participant to the extent he is covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor Employer, and the adopting Employer has elected provided in the Adoption Plan Agreement that the minimum Top allocation requirement applicable to Top-Heavy allocation or benefit Plans will be met in the other plan or plans. If Notwithstanding the foregoing, if the Employer maintains a qualified defined benefit plan, other than Sponsor's has adopted Xxxxxx paired defined benefit plan 02001, plans (as described in Section 4.6) and the adopting Employer has elected Participant is eligible to participate in both paired plans, the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plans, "five percent (5%)" shall be substituted for "three percent (3%)" described in paragraph (a) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if provided by the Plan is Top Heavy, but not Super Top HeavyXxxxxx Money Purchase Pension Plan. (e) The Minimum Allocation minimum allocation required (to the extent required to be nonforfeitable under section Section 416(b) of the Code) may not be forfeited under section Sections 411(a)(3)(B) or 411(a)(3)(D(D) of the Code.

Minimum Allocation. (a) Except In any Plan Year in which this Plan is Top-Heavy, except as otherwise provided in (b), subsections (c) and (d) below, when the Plan is Top-Heavy the Employer contributions Contributions and forfeitures allocated, or during a Plan Year which begins after December 31, 1988, Employer Profit Sharing Contributions and forfeitures allocated to the Participant's Employer Profit Sharing 137 160 Contribution Account, on behalf of any Participant who is not a Non-Key Employee shall not be less than the lesser of three percent (3%) % of such Participant's Compensation or, if neither in the case where the Employer nor an Affiliated Employer maintains a has no defined benefit plan which designates this Plan to satisfy sections 401(a)(4) or 410 of the CodeCode Section 401, the largest percentage of Employer contributions Contributions and forfeitures, forfeitures stated as a percentage of the a Key Employee's Compensation, as limited by section 401(a)(17) of the Code allocated on behalf of any Key Employee for that year. For purposes of determining whether a Plan is Top-Heavy, Elective Deferrals are considered Employer contributions. However, neither Elective Deferrals nor Matching Contributions may be taken into account for purposes of satisfying the three percent (3%) minimum Top-Heavy contributions requirements for Plan Years beginning on or after January 1, 1989Year. The Minimum Allocation minimum allocation is determined without regard to a any Social Security contributioncontribution by the Employer. Salary Reduction Contributions, Employer Matching Contributions and Qualified Matching Contributions may not be taken into account to satisfy this minimum allocation. This Minimum Allocation minimum allocation shall be made even though, under other Plan provisionsprovisions of this Plan, the Participant would not otherwise be entitled to receive an allocation, or would have received a lesser allocation for the year because of (1i) the Participant's failure Participant failed to complete one thousand (1,000) the minimum number of Hours of Service (or any equivalent provided specified in the Plan)Adoption Agreement for receiving an allocation, (2) the Participant's failure to make mandatory employee contributions, or (3ii) the Participant's Compensation is was less than a stated amount, or (iii) the Participant made insufficient mandatory contributions to receive an Employer Matching Contribution. (b) The provision in (a) above shall not apply to any Participant who was not employed by the Employer on the last day For purposes of the Plan Year. (c) If the Employer maintains a qualified defined benefit plan and this Plan is Top-Heavy, but is not Super Top-Heavy, each Participant who is a Non-Key Employee and is not covered by the defined benefit plan shall receive the Minimum Allocation under (a) above, except that "four percent (4%) "shall be substituted for "three percent (3%)". (d) The provision in (a) above shall not apply with respect to any Participant covered under any other qualified plan or plans of the Employer other than a paired plan of the Sponsor and the adopting Employer has elected in the Adoption Agreement that computing the minimum Top Heavy allocation or benefit will be met in the other plan or plans. If the Employer maintains a qualified defined benefit plan, other than Sponsor's paired defined benefit plan 02001, and the adopting Employer has elected in the Adoption Agreement to provide the Top Heavy minimum allocation or benefit under this Plan, then with respect to participants covered under both plansallocation, "five percent (5%)Compensation" shall be substituted for "three percent (3%)" have the same meaning as in (aSection 5.05(b) above if the Plan is Super Top Heavy and "seven and one-half percent (7-1/2%)" shall be substituted for "three percent (3%)" in (a) above if the Plan is Top Heavy, but not Super Top Heavyhereof. (e) The Minimum Allocation required (to the extent nonforfeitable under section 416(b) of the Code) may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code.