Minimum Benefit for Top-Heavy Years. A Participant who is a non-Key Employee and who has completed at least 1,000 Hours of Service (or the equivalent) during a Plan Year (regardless of such Participant’s level of compensation and whether he is employed on the last day of the Plan Year) shall be entitled to a benefit at Normal Retirement Age which shall in no event be less than two percent of the Participant’s highest average compensation (as hereinafter defined) multiplied by the number of the Participant’s Years of Service after December 31, 1983, determined as provided below, not in excess of ten. For purposes of this Section, (i) a Participant’s Years of Service shall mean his Years of Service but excluding any Year of Service completed in a Plan Year for which the Plan was not a top-heavy plan, and (ii) a Participant’s highest average compensation shall be the annual average of his top heavy compensation for the period of consecutive calendar years not exceeding five (5) during which the Participant’s top heavy compensation was the greatest, except that calendar years after the last Plan Year for which the Plan was top-heavy shall be disregarded. The provisions of the immediately preceding paragraph of this Section shall not apply with respect to a Participant if, for each year in which the Plan is a top-heavy plan, (i) the eligible employee’s Employer also maintains a defined contribution plan which is included in the aggregation group for such year and (ii) under such plan, contributions made and forfeitures allocated to each eligible employee (other than key employees) equal 5% of such Participant’s top heavy compensation for each Plan Year the Plan is top-heavy.
