Plan Year Compensation. Plan Year Compensation for purposes of this Section 1.11 means Compensation for a Plan Year, including Compensation for any period prior to the Participant's Entry Date in the overall Plan or as to a Contribution Type as applicable. If the Employer in its Adoption Agreement elects Plan Year Compensation, the Employer will elect whether to apply the election to all Contribution Types or only to particular Contribution Type(s).
Plan Year Compensation. 1.11(H)(2) Pooled Accounts. 7.04(A)(2)(a) 11.05(B)(1) Post-Severance Compensation. 1.11(I) RBD. 6.02(E)(7) Predecessor Employer. 1.45, 4.05(K) Reclassified Employees. 1.22(D)(3) Predecessor Employer Service. 1.59(B) Re-Employment Commencement Date. 2.02(C)(4)
Plan Year Compensation. 1.11(H)(2)
Plan Year Compensation. 1.11(H)(2) Pooled Accounts. 7.04(A)(2)(a)
Plan Year Compensation. For purposes of satisfying the Employer's Top‑Heavy Minimum Allocation requirement, the Plan Administrator disregards the Elective Deferrals allocated to a Non‑Key Employee's Account in determining the Non‑Key Employee's allocation rate. To determine a Non‑Key Employee's allocation rate, the Plan Administrator must treat all qualified top‑heavy Defined Contribution Plans maintained by the Employer (or by any Related Employer) as a single plan. If a Defined Benefit Plan maintained by the Employer which benefits a Key Employee depends on this Plan to satisfy the nondiscrimination rules of Code §401(a)(4) or the coverage rules of Code §410 (or another plan benefiting the Key Employee so depends on such Defined Benefit Plan), the top‑heavy minimum allocation is 3% of the Non‑Key Employee's Compensation regardless of the contribution rate for the Key Employees.
