Common use of TOP-HEAVY PLAN PROVISIONS Clause in Contracts

TOP-HEAVY PLAN PROVISIONS. For each Plan Year in which the Plan is a Top-Heavy Plan the following provisions will apply: a. The percentage of a Participant's Employer Contribution Account to be vested in him upon termination of employment prior to retirement shall be: i a percentage determined in accordance with the following schedule: Years of Service Percentage Less than two 0 Two but less than three 20 Three but less than four 40 Four but less than five 60 Five but less than six 80 Six or more 100; ___ ii 100% vesting after (not to exceed 3) Years of Service; provided, however, that Years of Service may not exceed two (2) if the service requirement for eligibility exceeds 1 year; or _X_ iii computed in accordance with the vesting schedule selected by the Employer in Items B(7)(a) or C(4)(d), as long as the benefits under the vesting schedule in Items B(7)(a) or C(4)(d), vest at least as rapidly as the two options specified in this Item B(14)(a), above. If the vesting schedule under the Plan shifts in or out of the schedules above for any Plan Year because of the Plan's Top-Heavy status, such shift is an amendment to the vesting schedule and the election in Section 2.2 of the Basic Plan Document applies. b. For purposes of minimum Top-Heavy allocations, contributions and forfeitures equal to 3 % (not less than 3%) of each Non-key Employee's Compensation will be allocated to each Participant's Contribution Account when the Plan is a Top-Heavy Plan, except as otherwise provided in the Basic Plan Document. This Item 14 will not apply to any Participant to the extent the Participant is covered under any other plan or plans of the Employer and the Employer completes the following: (Insert the name of the plan or plans which will meet the minimum allocation or benefit requirement applicable to Top-Heavy plans.) Midland-Guardian Co. Salaried Employees Pension Plan. c. The Valuation Date as of which account balances or accrued benefits are valued for purposes of computing the Top-Heavy Ratio shall be the last day of each Plan Year. d. If the Employer maintains or has ever maintained one or more defined benefit plans which have covered or could cover a Participant in this Plan, complete the following: Present Value: For purposes of establishing Present Value to compute the Top-Heavy Ratio, any benefit shall be discounted only for mortality and interest based on the following: Interest rate 8% Mortality table: 1983 Group Annuity Mortality Table

TOP-HEAVY PLAN PROVISIONS. For each Plan Year in which the Plan is a Top-Heavy Plan the following provisions will apply: a. The percentage of a Participant's Employer Contribution Account to be vested in him upon termination of employment prior to retirement shall be: : i [ ] a percentage determined in accordance with the following schedule: Years of Service Percentage YEARS OF SERVICE PERCENTAGE ---------------- ---------- Less than two 0 Two but less than three 20 Three but less than four 40 Four but less than five 60 Five but less than six 80 Six or more 100; ___ ii 100% vesting after (not to exceed 3) Years of Service; provided, however, that Years of Service may not exceed two (2) if the service requirement for eligibility exceeds 1 year; or _X_ iii computed in accordance with the vesting schedule selected by the Employer in Items B(7)(a) or C(4)(d), as long as the benefits under the vesting schedule in Items B(7)(a) or C(4)(d), vest at least as rapidly as the two options specified in this Item B(14)(a), above. If the vesting schedule under the Plan shifts in or out of the schedules above for any Plan Year because of the Plan's Top-Heavy status, such shift is an amendment to the vesting schedule and the election in Section 2.2 of the Basic Plan Document applies. b. For purposes of minimum Top-Heavy allocations, contributions and forfeitures equal to 3 3.0% (not less than 3%) of each Non-key Employee's Compensation will be allocated to each Participant's Contribution Account when the Plan is a Top-Heavy Plan, except as otherwise provided in the Basic Plan Document. This Item 14 will not apply to any Participant to the extent the Participant is covered under any other plan or plans of the Employer and the Employer completes the following: (Insert the name of the plan or plans which will meet the minimum allocation or benefit requirement applicable to Top-Heavy plans.) Midland-Guardian Co. Salaried Employees Pension Plan.) c. The Valuation Date as of which account balances or accrued benefits are valued for purposes of computing the Top-Heavy Ratio shall be the last day of each Plan Year. d. If the Employer maintains or has ever maintained one or more defined benefit plans which have covered or could cover a Participant in this Plan, complete the following: Present Value: For purposes of establishing Present Value to compute the Top-Heavy Ratio, any benefit shall be discounted only for mortality and interest based on the following: Interest rate 8______% Mortality table: 1983 Group Annuity Mortality Tabletable _____

TOP-HEAVY PLAN PROVISIONS. For each Plan Year in which the Plan is a Top-Heavy Plan the following provisions will apply: a. A. The percentage of a Participant's Employer Contribution Account to be vested in him upon termination of employment prior to retirement shall be: i : I [ ] a percentage determined in accordance with the following schedule: Years of Service Percentage YEARS OF SERVICE PERCENTAGE ---------------- ---------- Less than two 0 Two but less than three 20 Three but less than four 40 Four but less than five 60 Five but less than six 80 Six or more 100; ___ ii 100% vesting after (not to exceed 3) Years of Service; provided, however, that Years of Service may not exceed two (2) if the service requirement for eligibility exceeds 1 year; or _X_ iii computed in accordance with the vesting schedule selected by the Employer in Items B(7)(a) or C(4)(d), as long as the benefits under the vesting schedule in Items B(7)(a) or C(4)(d), vest at least as rapidly as the two options specified in this Item B(14)(a), above. If the vesting schedule under the Plan shifts in or out of the schedules above for any Plan Year because of the Plan's Top-Heavy status, such shift is an amendment to the vesting schedule and the election in Section 2.2 of the Basic Plan Document applies. b. B. For purposes of minimum Top-Heavy allocations, contributions and forfeitures equal to 3 3% (not less than 3%) of each Non-key Employee's Compensation will be allocated to each Participant's Contribution Account when the Plan is a Top-Heavy Plan, except as otherwise provided in the Basic Plan Document. This Item 14 will not apply to any Participant to the extent the Participant is covered under any other plan or plans of the Employer and the Employer completes the following: (Insert the name of the plan or plans which will meet the minimum allocation or benefit requirement applicable to Top-Heavy plans.) Midland-Guardian Co. Salaried Employees Pension Plan.) c. C. The Valuation Date as of which account balances or accrued benefits are valued for purposes of computing the Top-Heavy Ratio shall be the last day of each Plan Year. d. D. If the Employer maintains or has ever maintained one or more defined benefit plans which have covered or could cover a Participant in this Plan, complete the following: Present Value: For purposes of establishing Present Value to compute the Top-Heavy Ratio, any benefit shall be discounted only for mortality and interest based on the following: Interest rate 86 % Mortality tabletable 1971 TPF&C Mortality Table without setback & used for both men and women 15. INVESTMENTS: A. Investments made pursuant to the investment direction provisions of the Basic Plan Document shall be made into any appropriate Investment Fund as selected by the Employer. In addition, investment of Plan assets is expressly authorized, as required by Revenue Ruling 81-100, in each of the following common or collective funds sponsored by the Trustee, or an affiliate of the Trustee (16): SOCIETY NATIONAL BANK EB MANAGED GUARANTEED INCOME CONTRACT FUND, THE SOCIETY NATIONAL BANK MULTIPLE INVESTMENT TRUST FOR EMPLOYEE BENEFIT TRUSTS, AND OTHER COLLECTIVE TRUSTS EXEMPT FROM TAX UNDER IRC SECTION 501 AND AS DESCRIBED IN REV. RUL. 81-100. B. [X] If selected, an Employer Stock Fund shall be available as an Investment Fund pursuant to the terms of the Basic Plan Document. [ ] If selected, and an Employer Stock Fund is available as an Investment Fund, Participants will have the right, notwithstanding any other provisions of the Plan, to direct that a portion of the Plan assets held for their benefit and invested in the Employer Stock Fund be diversified pursuant to the provisions of Section 10.7(F) of the Basic Plan Document. ------------------ 16 This Item is for use in identifying collective trust funds, which, pursuant to Revenue Ruling 81-100 must be specifically referenced in the Plan. Actual Investment Funds are referenced on the Investment Fund Designation form attached to this Adoption Agreement. C. Participants may make changes of existing account balances and future contributions from among the Investment Funds offered: 1983 Group Annuity Mortality TableI [X] Once during each business day that the Trustee and the New York Stock Exchange are open. II [ ] Once during each calendar month. III [ ] Once during each quarter of the Plan Year. IV [ ] Once during each rolling day period. D. [ ] If selected, the Participant shall be restricted in making changes of existing account balances from any Investment Fund, as specified in the terms or conditions of such Investment Fund, and the Employer shall attach an addendum specifying such restriction. E. The Participant will designate into which Investment Funds all contributions to their accounts are made, EXCEPT the following: I [ ] Employer Profit Sharing Contributions II [X] Employer Mandatory Matching Contributions III [ ] Employer Discretionary Matching Contributions IV [ ] Qualified Matching Contributions V [ ] Qualified Nonelective Contributions F. [ ] If selected, and to the extent a selection is made above, the Employer shall attach an Investment Direction Addendum specifying how the contributions so specified shall be invested among the Investment Fund. G. [ ] If selected, the Participant shall be restricted in the use of the Employer Stock Fund as an Investment Fund for designating the investment of contributions in the Participant's account, as follows: I [ ] The Participant may not direct the investment of Plan assets held in their account into the Employer Stock Fund. II [ ] The Participant may direct _____% of the following contributions into the Employer Stock Fund: (A) [ ] Employer Profit Sharing Contributions (B) [ ] Employer Mandatory Matching Contributions (C) [ ] Employer Discretionary Matching Contributions (D) [ ] Qualified Matching Contributions (E) [ ] Qualified Nonelective Contributions (A) [ ] the other Investment Funds, including the Employer Stock Fund (B) [ ] the other Investment Funds, NOT including the Employer Stock Fund 16. LOANS (SELECT ONE): A. [X] Loans may be made from the Plan in accordance with the Basic Plan Document and such policies and procedures as the Committee may adopt and apply on a consistent and nondiscriminatory basis (17). B. [ ] No loans shall be made from the Plan.

TOP-HEAVY PLAN PROVISIONS. For each Plan Year in which the Plan is a Top-Heavy Plan the following provisions will apply: a. The percentage of a Participant's Employer Contribution Account to be vested in him upon termination of employment prior to retirement shall be: i a percentage determined in accordance with the following schedule: Years of Service Percentage Less than two 0 Two but less than three 20 Three but less than four 40 Four but less than five 60 Five but less than six 80 Six or more 100; ___ ii 100% vesting after (not to exceed 3) Years of Service; provided, however, that Years of Service may not exceed two (2) if the service requirement for eligibility exceeds 1 year; or _X_ iii computed in accordance with the vesting schedule selected by the Employer in Items B(7)(a) or C(4)(d), as long as the benefits under the vesting schedule in Items B(7)(a) or C(4)(d), vest at least as rapidly as the two options specified in this Item B(14)(a), above. If the vesting schedule under the Plan shifts in or out of the schedules above for any Plan Year because of the Plan's Top-Heavy status, such shift is an amendment to the vesting schedule and the election in Section 2.2 of the Basic Plan Document applies. b. For purposes of minimum Top-Heavy allocations, contributions and forfeitures equal to 3 3% (not less than 3%) of each Non-key Employee's Compensation will be allocated to each Participant's Contribution Account when the Plan is a Top-Heavy Plan, except as otherwise provided in the Basic Plan Document. This Item 14 will not apply to any Participant to the extent the Participant is covered under any other plan or plans of the Employer and the Employer completes the following: (Insert the name of the plan or plans which will meet the minimum allocation or benefit requirement applicable to Top-Heavy plans.) Midland-Guardian Co. Salaried Employees Helix Technology Corporation Employees' Pension Plan. c. The Valuation Date as of which account balances or accrued benefits are valued for purposes of computing the Top-Heavy Ratio shall be the last day of each Plan Year. d. If the Employer maintains or has ever maintained one or more defined benefit plans which have covered or could cover a Participant in this Plan, complete the following: Present Value: For purposes of establishing Present Value to compute the Top-Heavy Ratio, any benefit shall be discounted only for mortality and interest based on the following: Interest rate 8% Mortality table: 1983 Group Annuity Mortality Table

TOP-HEAVY PLAN PROVISIONS. For each Plan Year in which the Plan is a Top-Heavy Plan the following provisions will apply: a. The percentage of a Participant's Employer Contribution Account to be vested in him upon termination of employment prior to retirement shall be: : i / / a percentage determined in accordance with the following schedule: Years of Service Percentage YEARS OF SERVICE PERCENTAGE ---------------- ---------- Less than two 0 Two but less than three 20 Three but less than four 40 Four but less than five 60 Five but less than six 80 Six or more 100; ___ ii / / 100% vesting after ___ (not to exceed 3) Years of Service; provided, however, that Years of Service may not exceed two (2) if the service requirement for eligibility exceeds 1 year; or _X_ iii /X/ computed in accordance with the vesting schedule selected by the Employer in Items B(7)(a) or C(4)(d), as long as the benefits under the vesting schedule in Items B(7)(a) or C(4)(d), ) vest at least as rapidly as the two options specified in this Item B(14)(a), above. If the vesting schedule under the Plan shifts in or out of the schedules above for any Plan Year because of the Plan's Top-Heavy status, such shift is an amendment to the vesting schedule and the election in Section 2.2 of the Basic Plan Document applies. b. For purposes of minimum Top-Heavy allocations, contributions and forfeitures equal to 3 ___% (not less than 3%) of each Non-key Employee's Compensation will be allocated to each Participant's Contribution Account when the Plan is a Top-Heavy Plan, except as otherwise provided in the Basic Plan Document. This Item 14 will not apply to any Participant to the extent the Participant is covered under any other plan or plans of the Employer and the Employer completes the following: (Insert the name of the plan or plans which will meet the minimum allocation or benefit requirement applicable to Top-Heavy plans.) Midland-Guardian Co. Salaried Employees Pension Plan.) c. The Valuation Date as of which account balances or accrued benefits are valued for purposes of computing the Top-Heavy Ratio shall be the last day of each Plan Year. d. If the Employer maintains or has ever maintained one or more defined benefit plans which have covered or could cover a Participant in this Plan, complete the following: Present Value: For purposes of establishing Present Value to compute the Top-Heavy Ratio, any benefit shall be discounted only for mortality and interest based on the following: Interest rate 8____% Mortality table: 1983 Group Annuity Mortality Table

TOP-HEAVY PLAN PROVISIONS. For each Plan Year in which the Plan is a Top-Heavy Plan the following provisions will apply: a. The percentage of a Participant's Employer Contribution Account to be vested in him upon termination of employment prior to retirement shall be: i i. a percentage determined in --- accordance with the following schedule: Years of Service Percentage ---------------- ---------- Less than two 0 Two but less than three 20 Three but less than four 40 Four but less than five 60 Five but less than six 80 Six or more 100; ___ ii ; ii. 100% vesting after (not to --- exceed 3) Years of Service; provided, however, that Years of Service may not exceed two (2) if the service requirement for eligibility exceeds 1 year; or _X_ iii iii. X computed in accordance with the --- vesting schedule selected by the Employer in Items B(7)(a) or C(4)(d), as long as the benefits under the vesting schedule in Items B(7)(a) or C(4)(d), ) vest at least as rapidly as the two options specified in this Item B(14)(a), above. If the vesting schedule under the Plan shifts in or out of the schedules above for any Plan Year because of the Plan's Top-Heavy status, such shift is an amendment to the vesting schedule and the election in Section 2.2 ss.2.2 of the Basic Plan Document applies. b. For purposes of minimum Top-Heavy allocations, contributions and forfeitures equal to 3 % (not less than 3%) of each Non-key Employee's Compensation will be allocated to each Participant's Contribution Account when the Plan is a Top-Heavy Plan, except as otherwise provided in the Basic Plan Document. This Item 14 will not apply to any Participant to the extent the Participant is covered under any other plan or plans of the Employer and the Employer completes the following: (Insert the name of the plan or plans which will meet the minimum allocation or benefit requirement applicable to Top-Heavy plans.) Midland-Guardian Co. Salaried Employees Pension Plan.) c. The Valuation Date as of which account balances or accrued benefits are valued for purposes of computing the Top-Heavy Ratio shall be the last day of each Plan Year. d. If the Employer maintains or has ever maintained one or more defined benefit plans which have covered or could cover a Participant in this Plan, complete the following: Present Value: For purposes of establishing Present Value to compute the Top-Heavy Ratio, any benefit shall be discounted only for mortality and interest based on the following: Interest rate 8rate: % Mortality table: 1983 Group Annuity Mortality Table: