Top Heavy Definitions. When capitalized, the following words and phrases have the following meanings when used in this Section:
Top Heavy Definitions. The following terms, as used in this Plan, shall have the following meaning:
Top Heavy Definitions a. Key Employee shall mean any Employee or former Employee (and the beneficiaries of such Employee) who at any time during the Determination period was:
Top Heavy Definitions. For purposes of this Article XIII and any amendments to it, the terms listed in this Section 13.1 have the meanings ascribed to them below.
Top Heavy Definitions. The following terms, as used in this Article 6, shall have the following meaning:
Top Heavy Definitions. (A) KEY EMPLOYEE: Any Employee or former Employee (and the Beneficiaries of such Employee) who at any time during the determination period was an officer of the Employer if such individual's annual Compensation exceeds 50% of the dollar limitation under Section 415(b)(1)(A) of the Code, an owner (or considered an owner under Section 318 of the Code) of one of the ten largest interests in the Employer if such individual's Compensation exceeds 100% of the dollar limitation under Section 415(c)(1)(A) of the Code, a 5 per cent owner of the Employer, or a 1 per cent owner of the Employer who has an annual Compensation of more than $150,000. Annual compensation means compensation as defined in Item B(4)(a) of the Adoption Agreement, but including amounts contributed by the Employer pursuant to a salary reduction agreement which are excludable from the Employee's gross income under Section 125, Section 402(e)(3), Section 402(h)(1)(B) or Section 403(b) of the Code. The determination period is the Plan Year containing the Determination Date and the 4 preceding Plan Years. The determination of who is Key Employee will made by the Committee in accordance with Section 416(i)(1) of the Code and the regulations thereunder.
Top Heavy Definitions. For purposes of this Article XVI, the following definitions shall apply:
Top Heavy Definitions. For purposes of this Article 17, the following definitions shall apply: 96 - 91 -
Top Heavy Definitions. (a) Key employee means any employee or former employee (and the beneficiaries of such employee) who at any time during the determination period was (i) an officer of the employer if such individual's annual compensation exceeds 50 percent of the dollar limitation under Code Section 415(b)(1)(A); (ii) an owner (or considered an owner under Section 318 of the Code) of one of the ten largest interests in the employer if such individual's compensation exceeds 100 percent of the dollar limitation under Section 415(c)(1)(A) of the Code; (iii) a 5-percent owner of the employer; or (iv) a 1 percent owner of the employer who has an annual compensation of more than $150,000. Annual compensation means compensation as defined in section C of the Adoption Agreement, but including amounts contributed by the employer pursuant to a salary reduction agreement which are excludable from the employee's gross income under section 125, section 402(e)(3), section 402(h)(1)(B) or section 403(b) of the Code. The determination period is the plan year containing the determination date and the 4 preceding plan years. The determination of who is a key employee will be made in accordance with Section 416(i)(1) of the Code and the regulations thereunder.
Top Heavy Definitions
