Common use of Top-Heavy Ratio Clause in Contracts

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. 2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or has had any accrued benefits, the top-heavy ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination date. 3. For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. If the Employer maintains one ) With respect to this Plan, or more with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any simplified employee pension planplans) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the topTop-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plans as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 Determination Date) of all participants under the plans as of the Code and the regulations thereunderDetermination Date. Both the numerator and the denominator of the topTop-heavy ratio are increased Heavy Ratio shall be increased, to the extent required by Section 416 of the Code, to reflect any contribution not actually made which is due but unpaid as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderDetermination Date. (2. If the Employer maintains one ) With respect to any Required Aggregation Group or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained Permissive Aggregation Group that includes one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the topTop-heavy ratio for any required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, Employees and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Employees, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, participants and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunderparticipants. The accrued benefits under a defined benefit plan in both Both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution of an account balance or an accrued benefit made in the 5-year period ending on the determination dateDetermination Date and any contribution due but unpaid as of the Determination Date. (3. ) For purposes of (1) and (2) above, the value of account balances Accounts and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances Account and accrued benefits of a Participant Participant (aA) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bB) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For purposes of determining if the Plan, or any other plan included in a Required Aggregation Group of which this Plan is a part, is a Top-Heavy Plan, the accrued benefit in a defined benefit plan of a Participant an Employee other than a Key Employee shall be determined under (ai) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bii) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer has not maintained any defined benefit plan which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the top. Top-heavy ratio Heavy Ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances under all of all Key Employees the plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)) of all Key Employees who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five- year period ending on the Determination Date(s), and the denominator of which is the sum of all account balances as of the Determination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of all Participants who have received compensation from the Code and Employer (other than benefits under a qualified retirement plan) at any time during the regulations thereunderfive-year period ending on the Determination Date(s). Both the numerator and the denominator of the topfraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. In addition, both the numerator and denominator of the Top-heavy ratio are increased Heavy Ratio shall be adjusted to reflect any contribution which is not actually made as of the determination dateDetermination Date(s), but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. 2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or has had any accrued benefits, the top-heavy ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination date. 3. For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. In determining if this Plan is Top Heavy or Super Top Heavy, the Top Heavy Ratio will be determined in accordance with the following provisions: (a) RULE 1. : If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSEPs) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has Determination Date had accrued benefits, the top-heavy ratio Top Heavy Ratio for this Plan alone or for the required Required or permissive aggregation group as appropriate Permissive Aggregation Group is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all the account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Determination Date) determined under Code Section 416 of the Code and the regulations regulation thereunder. Both the numerator and the denominator of the top-heavy ratio are Top Heavy Ratio will be increased to reflect any contribution not actually made as of the determination date, Determination Date but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations thereunder. (b) RULE 2. : If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSEPs) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or Determination Date has had any accrued benefits, the top-heavy ratio Top Heavy Ratio for any required Required or permissive aggregation group as appropriate Permissive Aggregation Group is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, Employees determined in accordance with paragraph (1a) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Determination Date, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with paragraph (1) abovea), and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Participants as of the determination date(s)Determination Date, all determined in accordance with under Code Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio Top Heavy Ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination dateDetermination Date. 3. For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. If the Employer maintains one ) With respect to this Plan, or more with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any simplified employee pension planplans) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the topTop-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plans as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 Determination Date) of all participants under the plans as of the Code and the regulations thereunderDetermination Date. Both the numerator and the denominator of the topTop-heavy ratio are increased Heavy Ratio shall be increased, to the extent required by Section 416 of the Code, to reflect any contribution not actually made which is due but unpaid as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderDetermination Date. (2. If the Employer maintains one ) With respect to any Required Aggregation Group or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained Permissive Aggregation Group that includes one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the topTop-heavy ratio for any required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, Employees and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Employees, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, participants and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunderparticipants. The accrued benefits under a defined benefit plan in both Both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution of an account balance or an accrued benefit made in the 5-year period ending on the determination dateDetermination Date and any contribution due but unpaid as of the Determination Date. (3. ) For purposes of (1) and (2) above, the value of account balances Accounts and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances Account and accrued benefits of a Participant (aA) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bB) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For purposes of determining if the Plan, or any other plan included in a Required Aggregation Group of which this Plan is a part, is a Top-Heavy Plan, the accrued benefit in a defined benefit plan of a Participant an Employee other than a Key Employee shall be determined under (ai) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bii) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the 5-five year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the top-heavy Top Heavy ratio for this Plan alone or for the required Required or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account Account balances of all Key Employees as of the determination date(sDetermination Date(s) (including any part of any account Account balance distributed in the 5-five year period ending on the determination date(s)Determination Date(s), and the denominator of which is the sum of all account Account balances (including any part of any account Account balance distributed in the 5-five year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section Code section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio Top Heavy Ratio are increased to reflect any contribution not actually made as of the determination dateDetermination Date, but or which is required to be taken into account on that date under Section Code section 416 of the Code and the regulations thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-five year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the top-heavy ratio Top Heavy Ratio for any required Required or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account Account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) i), above, and the present value of accrued benefits under the this aggregated defined benefit plan or plans for all Key Employees as of the determination date(sDetermination Date(s), and the denominator of which is the sum of the account Account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1i) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(sDetermination Date(s), all determined in accordance with Section Code section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio Top Heavy Ratio are increased for any distribution of an accrued benefit made in the 5-five year period ending on the determination dateDetermination Date(s). 3. (iii) For purposes purpose of (1i) and (2) ii), above, the value of account Account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-twelve month period ending on the determination dateDetermination Date, except as provided in Section Code section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account Account balances and accrued benefits of a Participant (a1) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (b2) who has not been credited with at least one Hour of Service with any employer Employer maintaining the plan Plan at any time during the 5-five year period ending on the determination date Determination Date will be disregarded. The calculation of the top-heavy ratioTop Heavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section Code section 416 of the Code and the regulations thereunder. Deductible employee Employee contributions will not be taken into account for purposes of computing the top-heavy ratioTop Heavy Ratio. When aggregating plans plans, the value of account Account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit of a the Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section Code section 411(b)(1)(C) of the Code).

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the top-heavy ratio Top Heavy Ratio for this Plan alone or for the required Required or permissive aggregation group Permissible Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(sDetermination Date(s)), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio Top Heavy Ratio are increased to reflect any contribution not actually made as of the determination dateDetermination Date, but which is required to be taken into account on that date under Section section 416 of the Code and the regulations thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the top-heavy ratio Top Heavy Ratio for any required Required or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with paragraph (1i)(i) above, and the present value Present Value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(sDetermination Date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with paragraph (1i)(i) above, and the present value Present Value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(sDetermination Date(s), all determined in accordance with Section section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio Top Heavy Ratio are increased for any distribution of an accrued benefit made in the 5five-year period ending on the determination dateDetermination Date. 3. (iii) For purposes of paragraphs (1i)(i) and (2i)(ii) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (aA) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bB) who has not been credited with at least one Hour of Service with any employer Employer maintaining the plan Plan at any time during the 5-year period ending on the determination date Determination Date will be disregarded. The calculation of the top-heavy ratioTop Heavy Ratio, and the extent to which distributions, rollovers, nondeductible employee contributions and transfers are taken into account will be made in accordance with Section 416 section 416(g) of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans plans, the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (aA) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bB) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. If the Employer maintains one ) With respect to this Plan, or more with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any simplified employee pension planplans) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the topTop-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plans as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 Determination Date) of all participants under the plans as of the Code and the regulations thereunderDetermination Date. Both the numerator and the denominator of the topTop-heavy ratio are increased Heavy Ratio shall be increased, to the extent required by Section 416 of the Code, to reflect any contribution not actually made which is due but unpaid as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderDetermination Date. (2. If the Employer maintains one ) With respect to any Required Aggregation Group or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained Permissive Aggregation Group that includes one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the top-heavy ratio for any required or permissive aggregation group as appropriate Top- Heavy Ratio is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, Employees and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with accrued (13) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination date. 3. For purposes of (1) and (2) above, the value of account balances Accounts and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances Account and accrued benefits of a Participant (aA) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bB) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the top-heavy ratioTop Heavy Ratio. When aggregating plans plans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For purposes of determining if the Plan, or any other plan included in a Required Aggregation Group of which this Plan is a part, is a Top-Heavy Plan, the accrued benefit in a defined benefit plan of a Participant an Employee other than a Key Employee shall be determined under (ai) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bii) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Section 411(b)(1)(C411(b) (1) (C) of the Code.

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer has not maintained any defined benefit plan which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances under all of all Key Employees the plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)) of all Key Employees who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s), and the denominator of which is the sum of all account balances as of the Determination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of all Participants who have received compensation from the Code and Employer (other than benefits under a qualified retirement plan) at any time during the regulations thereunderfive-year period ending on the Determination Date(s). Both the numerator and the denominator of the topfraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. In addition, both the numerator and denominator of the Top-heavy ratio are Heavy Ratio shall be increased to reflect any contribution which is not actually made as of the determination dateDetermination Date(s), but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer maintains or has maintained one or more defined benefit plans which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of (A) account balances under the aggregated defined contribution plan or plans for all Key Employees, determined as of the Determination Date(s) (including any part of any account balance distributed in accordance with (1the five-year period ending on the Determination Date(s)) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of who have received compensation from the determination date(s), Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1B) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants Key Employees, who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of (A) the account balances under the defined contribution plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the five-year period ending on the Determination Date(s), ) of all determined participants who have received compensation from the Employer (other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s) and (B) the present value of accrued benefits under the defined benefit plans for all participants who have received compensation from the Employer (other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s). Both the numerator and denominator of the fraction shall be computed in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. The accrued benefits under a defined benefit plan in In addition, both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution aggregate distribution(s) of an account balance or an accrued benefit made in during the 5five-year period ending on the determination dateDetermination Date(s) and any contribution to a defined contribution plan not actually made as of the Determination Date(s), but which is required to be taken into account on that date under Code Section 416 and the Treasury Regulations promulgated thereunder. 3. (iii) For purposes of (1i) and (2ii) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within within, or ends with with, the 12-month period ending on the determination dateDetermination Date, except as provided in Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5five-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. Deductible employee contributions under any qualified plan maintained by the Employer will not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For Plan Years commencing after December 31, 1986 for the purpose of determining the Top-Heavy Ratio, if any target benefit or defined benefit plan is included in the Required Aggregation Group, the accrued benefit of a Participant an Employee other than a Key Employee shall be determined under (a) the method, if any, method that uniformly applies for accrual purposes under all defined benefit qualified retirement plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Code Section 411(b)(1)(C) of the Code).

Top-Heavy Ratio. (1. ) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer has not never maintained any defined benefit plan which during the five (5-) year period ending on the determination date(s) has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of the account Account balances of all Key Employees key employees as of the determination date(s) (including any part of any account Account balance distributed in the five (5-) year period ending on the determination date(s)), and the denominator of which is the sum of all account Account balances (including any part of any account balance distributed in the five (5-) year period ending on the determination date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderhereunder. (2. ) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer maintains or has maintained one or more defined benefit plans which during the five (5-) year period ending on the determination date(s) has or has had any accrued benefits, the top-heavy ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account Account balances under the aggregated defined contribution plan or plans for all Key Employeeskey employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees key employers as of the determination determina tion date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participantsparticipants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the five (5-) year period ending on the determination date. (3. ) For purposes of (1) and (2) above, the value of account Account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month twelve (12)-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (aA) who is not a Key Employee key employee but who was a Key Employee in a Prior Yearkey employee, or (bB) who has not been credited with at least one (1) Hour of Service with any employer Employer maintaining the plan Plan at any time during the 5-year five (5)-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee Employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee key employee shall be determined under (aA) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bB) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer has not maintained any defined benefit plan which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances under all of all Key Employees the plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)) of all Key Employees who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s), and the denominator of which is the sum of all account balances as of the Determination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of all Participants who have received compensation from the Code and Employer (other than benefits under a qualified retirement plan) at any time during the regulations thereunderfive-year period ending on the Determination Date(s). Both the numerator and the denominator of the topfraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. In addition, both the numerator and denominator of the Top-heavy ratio are Heavy Ratio shall be increased to reflect any contribution which is not actually made as of the determination dateDetermination Date(s), but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer maintains or has maintained one or more defined benefit plans which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of (A) account balances under the aggregated defined contribution plan or plans for all Key Employees, determined as of the Determination Date(s) (including any part of any account balance distributed in accordance with (1the five-year period ending on the Determination Date(s)) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of who have received compensation from the determination date(s), Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1B) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of Key Employees, who have received compensation from the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued Employer (other than benefits under a defined benefit plan in both qualified retirement plan) at any time during the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5five-year period ending on the determination date.Determination Date(s) and the denominator of which is the sum of (A) the account balances under the defined contribution plans as of the Determination Date(s) (including any part 3. (iii) For purposes of (1i) and (2ii) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within within, or ends with with, the 12-month period ending on the determination dateDetermination Date, except as provided in Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5five-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. Deductible employee contributions under any qualified plan maintained by the Employer will not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For Plan Years commencing after December 31, 1986 for the purpose of determining the Top-Heavy Ratio, if any target benefit or defined benefit plan is included in the Required Aggregation Group, the accrued benefit of a Participant an Employee other than a Key Employee shall be determined under (a) the method, if any, method that uniformly applies for accrual purposes under all defined benefit qualified retirement plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Code Section 411(b)(1)(C) of the Code).

Top-Heavy Ratio. (1. If the Employer maintains one ) With respect to this Plan, or more with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any simplified employee pension planplans) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the topTop-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plans as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 Determination Date) of all participants under the plans as of the Code and the regulations thereunderDetermination Date. Both the numerator and the denominator of the topTop-heavy ratio are increased Heavy Ratio shall be increased, to the extent required by Section 416 of the Code, to reflect any contribution not actually made which is due but unpaid as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderDetermination Date. (2. If the Employer maintains one ) With respect to any Required Aggregation Group or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained Permissive Aggregation Group that includes one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the topTop-heavy ratio for any required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, Employees and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Employees, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, participants and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunderparticipants. The accrued benefits under a defined benefit plan in both Both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution of an account balance or an accrued benefit made in the 5-year period ending on the determination dateDetermination Date and any contribution due but unpaid as of the Determination Date. (3. ) For purposes of (1) and (2) above, the value of account balances Accounts and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances Account and accrued benefits of a Participant (aA) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bB) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, rollovers and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For purposes of determining if the Plan, or any other plan included in a Required Aggregation Group of which this Plan is a part, is a Top-Heavy Plan, the accrued benefit in a defined benefit plan of a Participant an Employee other than a Key Employee shall be determined under (ai) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bii) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) Determination Date in question has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required or permissive aggregation group Permissive Aggregation Group, as appropriate applicable, is a fraction, the numerator of which is the sum of the account balances of all Key Employees under this Plan, or under the plans in such group, as applicable, as of the determination date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(s))such Determination Date, and the denominator of which is the sum of all account balances (including any part of any account balance distributed all participants in this Plan, or under the 5-year period ending on the determination date(s))plans in such group, as applicable, as of such Determination Date, both computed in accordance with Section 416 of the Code and the regulations thereunderits Treasury Regulations. Both the numerator and the denominator of the topTop-heavy ratio Heavy Ratio are increased to reflect any contribution not actually made as of the determination dateappropriate Determination Date, but which is required to be taken into account on that date under Section 416 of the Code and its Treasury Regulations, and are further increased to reflect any amounts distributed in the regulations thereunder5-year period ending on the appropriate Determination Date. 2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) Determination Date in question has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required or permissive aggregation group Permissive Aggregation Group, as appropriate applicable, is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the aggregated defined contribution plan or plans for all Key Employeesin such group, determined in accordance with (1) above, and plus the present value of accrued benefits under the aggregated defined benefit plan or plans for of all Key Employees in the plans in such group, as of the determination date(s)such Determination Date, and the denominator of which is the sum of the account balances of all participants under the aggregated defined contribution plan or plans for all Participantsin such group, determined in accordance with (1) above, and plus the present value of accrued benefits under of all participants in the defined benefit plan or plans for all Participants in such group, as of the determination date(s)such Determination Date, all determined in accordance with Section 416 of the Code and the regulations thereunderits Treasury Regulations. The accrued benefits under a defined benefit plan in both the numerator and denominator of the topTop-heavy ratio Heavy Ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination datemanner described in paragraph (1) above. 3. For purposes of paragraphs (1) and (2) above, the value of account balances and the present value of accrued benefits will be under this Plan is determined as of the most recent valuation date Valuation Date of the Plan that falls within in or ends with the 12-month period ending on the determination dateDetermination Date in question. The value of account balances or accrued benefits under any plan which belongs to the same Required or Permissive Aggregation Group as this Plan is determined in the manner, except and is taken into account as provided in Section 416 of the Code Determination Date, specified in said Treasury Regulations. The present value of accrued benefits shall be based on the interest and mortality rates specified in the regulations thereunder for the first and second plan years of a defined benefit planAdoption Agreement. The account balances and accrued benefits of a Participant participant (a) who is not a Key Employee but who was a Key Employee in a Prior prior Plan Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-year period ending on the determination date appropriate Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made when making such calculation, is determined in accordance with Section 416 of the Code and the regulations thereunderits Treasury Regulations. Deductible employee Employee contributions will are not be taken into account for purposes of in computing the topTop-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar yearHeavy Ratio. The accrued benefit of a Participant participant other than a Key Employee shall be is determined under (a) the method, if any, that uniformly applies for benefit accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such uniform method, as if such the benefit accrued not more rapidly than under the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. ) If in addition to this Plan the Employer maintains one or more defined contribution plans other Defined Contribution Plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan Defined Benefit Plan which during the 5-year period ending on the determination date(s) Determination Date has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances balance of all Key Employees as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the topTop-heavy ratio Heavy Ratio are increased to reflect any contribution not actually made as of the determination dateDetermination Date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. (2. ) If in addition to this Plan the Employer maintains one or more defined contribution plans Defined Contributions Plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans Defined Benefit Plans which during the 5-year period ending on the determination date(s) Determination Date has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans aggregate Defined Contribution Plans for all Key Employees, determined in accordance with (1) above, and the present value Present Value of accrued benefits under the aggregated defined benefit plan or plans Defined Benefit Plans for all Key Employees as of the determination date(s)Determination Date, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans Defined Benefit Plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants participants as of the determination date(s)Determination Date, all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan the Defined Benefit Plan in both the numerator and denominator of the topTop-heavy ratio Heavy Ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination dateDetermination Date. (3. ) For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and the second plan years of a defined benefit planDefined Benefit Plan. The account balances and accrued benefits of a Participant participant (ax) who is not a Key Employee but who was a Key Employee in a Prior Yearthe prior year, or (by) who has not been credited with at least one Hour hour of Service service with any employer Employer maintaining the plan Plan at any time during the 5-year period ending on the determination date Determination Date will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee Employee contributions will not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans Defined Benefit Plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional Fractional rule of Section 411(b)(1)(C411(b)(1)(c) of the Code.

Top-Heavy Ratio. 1. i. If the Employer maintains one or more defined contribution benefit plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit contribution plan (including any Simplified Employee Pension Plan) which during the five (5-) year period ending on the determination date(sDetermination Date(s) has or has had accrued benefitsAccount Balances, the top-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of the account balances present value of Accrued Benefits of all Key Employees as of the determination date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date(s), and the denominator of which is the sum of all account balances the present value of Accrued Benefits (including any part of any account balance Accrued Benefits distributed in the five (5-) year period ending on the determination date(sDetermination Date(s)), both computed determined in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. 2ii. If the Employer maintains one or more defined contribution benefit plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit contribution plans (including any Simplified Employee Pension Plan) which during the 5five-year period ending on the determination Determination date(s) has or has had any accrued benefitsAccount Balances, the top-heavy ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account balances the present value of Accrued Benefits under the aggregated defined contribution benefit plan or plans for all Key Employees, determined in accordance with (1) i. above, and the present value sum of accrued benefits Account Balances under the aggregated defined benefit contribution plan or plans for all Key key Employees as of the determination date(sDetermination Date(s), and the denominator of which is the sum of the account balances present value of Accrued Benefits under the aggregated defined contribution benefit plan or plans for all Participants, determined in accordance with (1) i. above, and the present value of accrued benefits Account Balances under the aggregated defined benefit contribution plan or plans for all Participants as of the determination date(sDetermination Date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits Account Balances under a defined benefit plan contribution in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit Account Balance made in the 5five-year period ending on the determination date.Determination Date. -------------------------------------------------------------------------------- ARTICLE IX -- Top-Heavy Provisions Page 50 Basic Plan Document #03 - Defined Benefit ----------------------------------------- 3iii. For purposes of (1) i. and (2) ii. above, the value of account balances Account Balances and the present value of accrued benefits Accrued Benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years Plan Years of a defined benefit plan. The account balances balance and accrued benefits Accrued Benefits of a Participant (a) who is not a Key Employee but who was a Key Employee key employee in a Prior Yearprior year, or (b) who has not been credited with at least one Hour of Service with any employer Employer maintaining the plan at any time during the 5five-year period ending on the determination date Determination Date will be disregarded. The calculation of the topTop-heavy ratioRatio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the topTop-heavy ratioRatio. When aggregating plans plans, the value of account balances Account Balances and accrued benefits Accrued Benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit Accrued Benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual Accrued purposes under all defined benefit plans Plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which which, during the 5five-year period ending on the determination date(s) Determination Date, has or has had accrued benefits, the top-heavy ratio Top Heavy Ratio for this Plan alone or for the required Required or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5five-year period ending on the determination date(s)), Determination Date) and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5five-year period ending on the determination date(s)Determination Date), both computed in accordance with Section 416 of the Code and the regulations thereunderCode. Both the numerator and the denominator of the top-heavy ratio Top Heavy Ratio are increased to reflect any contribution not actually made as of the determination dateDetermination Date, but which is required to be taken into account accounts on that date under Section 416 of the Code and the regulations thereunder. 2Code. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which which, during the 5five-year period ending on the determination date(s) has Determination Date, have or has have had any accrued benefits, the top-heavy ratio Top Heavy Ratio for any required Required or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) abovethe preceding paragraph, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), Determination Date and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) abovethe preceding paragraph, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s)Determination Date, all determined in accordance with Section 416 of the Code and the regulations thereunderCode. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio Top Heavy Ratio are increased for any distribution of an accrued benefit made in the 5five-year period ending on the determination dateDetermination Date. 3. For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer has not maintained any defined benefit plan which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances under all of all Key Employees the plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)) of all Key Employees who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s), and the denominator of which is the sum of all account balances as of the Determination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of all Participants who have received compensation from the Code and Employer (other than benefits under a qualified retirement plan) at any time during the regulations thereunderfive-year period ending on the Determination Date(s). Both the numerator and the denominator of the topfraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. In addition, both the numerator and denominator of the Top-heavy ratio are Heavy Ratio shall be increased to reflect any contribution which is not actually made as of the determination dateDetermination Date(s), but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employer Pension Plan within the meaning of Code Section 408(k)) and the Employer maintains or has maintained one or more defined benefit plans which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of (A) account balances under the aggregated defined contribution plan or plans for all Key Employees, determined as of the Determination Date(s) (including any part of any account balance distributed in accordance with (1the five-year period ending on the Determination Date(s)) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of who have received compensation from the determination date(s), Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1B) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants Key Employees, who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of (A) the account balances under the defined contribution plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the five-year period ending on the Determination Date(s), ) of all determined participants who have received compensation from the Employer (other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s) and (B) the present value of accrued benefits under the defined benefit plans for all participants who have received compensation from the Employer (other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s). Both the numerator and denominator of the fraction shall be computed in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. The accrued benefits under a defined benefit plan in In addition, both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution aggregate distribution(s) of an account balance or an accrued benefit made in during the 5five-year period ending on the determination dateDetermination Date(s) and any contribution to a defined contribution plan not actually made as of the Determination Date(s), but which is required to be taken into account on that date under Code Section 416 and the Treasury Regulations promulgated thereunder. 3. (iii) For purposes of (1i) and (2ii) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within within, or ends with with, the 12-month period ending on the determination dateDetermination Date, except as provided in Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5five-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. Deductible employee contributions under any qualified plan maintained by the Employer will not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans the value of the account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For Plan Years commencing after December 31, 1986 for the purpose of determining the Top-Heavy Ratio, if any target benefit or defined benefit plan is included in the Required Aggregation Group, the accrued benefit of a Participant an Employee other than a Key Employee shall be determined under (a) the method, if any, method that uniformly applies for accrual purposes under all defined benefit qualified retirement plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Code Section 411(b)(1)(C) of the Code).

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefitsAccrued Benefits, the top-heavy ratio Top Heavy Ratio for this Plan alone or for the required or permissive permissible aggregation group as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio Top Heavy Ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section section 416 of the Code and the regulations thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or has had any accrued benefitsAccrued Benefits, the top-heavy ratio Top Heavy Ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1a) above, and the present value of accrued benefits Accrued Benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1a) above, and the present value of accrued benefits Accrued Benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section section 416 of the Code and the regulations thereunder. The accrued benefits Accrued Benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio Top Heavy Ratio are increased for any distribution of an accrued benefit Accrued Benefit made in the 5five-year period ending on the determination date. 3. (iii) For purposes of (1i) and (2ii) above, the value of account balances and the present value of accrued benefits Accrued Benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-12 month period ending on the determination date, except as provided in Section section 416 of the Code and the regulations thereunder for the first and second plan years Plan Years of a defined benefit plan. The account balances and accrued benefits Accrued Benefits of a Participant (a1) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (b2) who has not been credited with at least one Hour of Service with any employer Employer maintaining the plan Plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratioTop Heavy Ratio, and the extent to which distributions, rollovers, nondeductible Employee contributions and transfers are taken into account will be made in accordance with Section 416 section 416(g) of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans plans, the value of account balances and accrued benefits Accrued Benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. ) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the five (5-) year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the top-heavy ratio Top Heavy Ratio for this Plan alone or alone, for the required Required Aggregation Group, or permissive aggregation group the Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances Account Balances of all Key Employees as of the determination date(sDetermination Date(s) (including any part of any account balance Account Balance distributed in the five (5-) year period ending on the determination date(sDetermination Date(s)), 14535 34 05/01/07 and the denominator of which is the sum of the Account Balances of all account balances Employees as of the Determination Date(s) (including any part of any account balance Account Balance distributed in the five (5-) year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section section 416 of the Code and the regulations thereunder. (2. ) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the five (5-) year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the top-heavy ratio Top Heavy Ratio for any required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account balances Account Balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value Present Value of accrued benefits Accrued Benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(sDetermination Date(s), and the denominator of which is the sum of the account balances Account Balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value Present Value of accrued benefits Accrued Benefits under the defined benefit plan or plans for all Participants as of the determination date(sDetermination Date(s), all determined in accordance with Section section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio Top Heavy Ratio are increased for any distribution of an accrued benefit Accrued Benefit made in the 5five-year period ending on the determination dateDetermination Date. (3. ) For purposes of (1) and (2) above, the value of account balances Account Balances and the present value Present Value of accrued benefits Accrued Benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the twelve (12-) month period ending on the determination dateDetermination Date, except as provided in Section section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer has not maintained any defined benefit plan which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances under all of all Key Employees the plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)) of all Key Employees who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five- year period ending on the Determination Date(s), and the denominator of which is the sum of all account balances as of the Determination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of all Participants who have received compensation from the Code and Employer (other than benefits under a qualified retirement plan) at any time during the regulations thereunderfive-year period ending on the Determination Date(s). Both the numerator and the denominator of the topfraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. In addition, both the numerator and denominator of the Top-heavy ratio are Heavy Ratio shall be increased to reflect any contribution which is not actually made as of the determination dateDetermination Date(s), but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer maintains or has maintained one or more defined benefit plans which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of (A) account balances under the aggregated defined contribution plan or plans for all Key Employees, determined as of the Determination Date(s) (including any part of any account balance distributed in accordance with (1the five-year period ending on the Determination Date(s)) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of who have received compensation from the determination date(s), Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1B) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants Key Employees, who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) and the denominator of which is the sum of (A) the account balances under the defined contribution plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the five-year period ending on the Determination Date(s), ) of all determined participants who have received compensation from the Employer (other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s) and (B) the present value of accrued benefits under the defined benefit plans for all participants who have received compensation from the Employer (other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s). Both the numerator and denominator of the fraction shall be computed in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. The accrued benefits under a defined benefit plan in In addition, both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution aggregate distribution(s) of an account balance or an accrued benefit made in during the 5five-year period ending on the determination dateDetermination Date(s) and any contribution to a defined contribution plan not actually made as of the Determination Date(s), but which is required to be taken into account on that date under Code Section 416 and the Treasury Regulations promulgated thereunder. 3. (iii) For purposes of (1i) and (2ii) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within within, or ends with with, the 12-month period ending on the determination datei.he Determination Date, except as provided in Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5five-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken Laken into account will be made in accordance with Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. Deductible employee contributions under any qualified plan maintained by the Employer will not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For Plan Years commencing after December 31, 1986 for the purpose of determining the Top-Heavy Ratio, if any target benefit or defined benefit plan is included in the Required Aggregation Group, the accrued benefit of a Participant an Employee other than a Key Employee shall be determined under (a) the method, if any, method that uniformly applies for accrual purposes under all defined benefit qualified retirement plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest ,accrual rate permitted under the fractional rule accrual rate of Code Section 411(b)(1)(C) of the Code411 (b)(1)(C).

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. 2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or has had any accrued benefits, the top-heavy ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination date. 3. For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-top heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. If the Employer maintains one ) With respect to this Plan, or more with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any simplified employee pension planplans) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, ; the topTop-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plans as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 Determination Date) of all participants under the plans as of the Code and the regulations thereunderDetermination Date. Both the numerator and the denominator of the topTop-heavy ratio are increased Heavy Ratio shall be increased, to the extent required by Section 416 of the Code, to reflect any contribution not actually made which is due but unpaid as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderDetermination Date. (2. If the Employer maintains one ) With respect to any Required Aggregation Group or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained Permissive Aggregation Group that includes one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the topTop-heavy ratio for any required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, Employees and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Employees, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, participants and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunderparticipants. The accrued benefits under a defined benefit plan in both Both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution of an account balance or an accrued benefit made in the 5-5- year period ending on the determination dateDetermination Date and any contribution due but unpaid as of the Determination Date. 8/1 93 (3. ) For purposes of (1) and (2) above, the value of account balances Accounts and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances Account and accrued benefits of a Participant (ai) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bii) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-5- year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For purposes of determining if the Plan, or any other plan included in a Required Aggregation Group of which this Plan is a part, is a Top- Heavy Plan, the accrued benefit in a defined benefit plan of a Participant an Employee other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. (i) If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) Simplified Employee Pension Plan), and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) Determination Date has or has had accrued benefitsany benefits for any Participant in the Plan, the topTop-heavy ratio Heavy Ratio for this Plan alone alone, or for the required any Required Aggregation Group or permissive aggregation group as appropriate Permissive Aggregation Group, is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plan(s) as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-5- year period ending on the determination date(s))Determination Date) of all Participants under the plan(s) as of the Determination Date, both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the topTop-heavy ratio are Heavy Ratio shall be increased to reflect any contribution not actually made which is due but unpaid as of the determination dateDetermination Date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. 2. (ii) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer maintains or has maintained one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has or has had accrued any accrued benefitsbenefits for any Participant in this Plan, the topTop-heavy ratio Heavy Ratio for any required Required Aggregation Group or permissive aggregation group as appropriate Permissive Aggregation Group is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1i) above, and the present value Present Value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Employees, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, participants and the present value Present Value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunderparticipants. The accrued benefits under a defined benefit plan in both Both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution of an account balance or an accrued benefit made in the 5five-year period ending on the determination dateDetermination Date and any contribution due but unpaid as of the Determination Date. 3. (iii) For purposes of (1i) and (2ii) above, the value of account balances and the present value Present Value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant participant (a1) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (b2) who has not been credited with at least one Hour hour of Service service with any employer maintaining the plan Employer at any time during the 5five-year period ending on the determination date Determination Date, will be disregarded. The calculation of the top-heavy ratioTop- Heavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a1) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b2) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional Factional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer has not maintained any defined benefit plan which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the required Required or permissive aggregation group Permissive Aggregation Group as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination dateDetermination Date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. 2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5five-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the top-heavy ratio for any required Required or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) . above, and the present value Present Value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(sDetermination Date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) . above, and the present value Present Value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(sDetermination Date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5five-year period ending on the determination dateDetermination Date. 3. For purposes of (1) and (2) above, the value of account balances and the present value Present Value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5five-year period ending on the determination date Determination Date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. ) If the Employer CNG or an Affiliate maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer has CNG and its Affiliates have not maintained any defined benefit plan which during the 5-year period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required or permissive aggregation group Permissive Aggregation Group as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5-year period ending on the determination date(sDetermination Date(s)), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the topTop-heavy ratio Heavy Ratio are increased to reflect any contribution not actually made as of the determination dateDetermination Date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. (2. ) If the Employer CNG or an Affiliate maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer CNG or an Affiliate maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(sDetermination Date(s) has or has had any accrued benefits, the topTop-heavy ratio Heavy Ratio for any required Required or permissive aggregation group Permissive Aggregation Group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(sDetermination Date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants Participants, as of the determination date(sDetermination Dates(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5five-year period ending on the determination dateDetermination Date. (3. ) For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a1) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (b2) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date Determination Date will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances and accrued benefits will be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the EmployerCNG and Affiliates, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C411(b) (1) (C) of the Code.

Top-Heavy Ratio. (1. If the Employer maintains one ) With respect to this Plan, or more with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any simplified employee pension planplans) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the topTop-heavy ratio for this Plan alone or for the required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances of all Key Employees under the plans as of the determination date(s) Determination Date (including any part of any account balance distributed in the 5-year period ending on the determination date(s)Determination Date), and the denominator of which is the sum of all account balances (including any part of any account balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 Determination Date) of all participants under the plans as of the Code and the regulations thereunderDetermination Date. Both the numerator and the denominator of the topTop-heavy ratio are increased Heavy Ratio shall be increased, to the extent required by Section 416 of the Code, to reflect any contribution not actually made which is due but unpaid as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunderDetermination Date. (2. If the Employer maintains one ) With respect to any Required Aggregation Group or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained Permissive Aggregation Group that includes one or more defined benefit plans which which, during the 5-year period ending on the determination date(s) Determination Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the topTop-heavy ratio for any required or permissive aggregation group as appropriate Heavy Ratio is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, Employees and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s)Employees, and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, participants and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunderparticipants. The accrued benefits under a defined benefit plan in both Both the numerator and denominator of the topTop-heavy ratio are Heavy Ratio shall be increased for any distribution of an account balance or an accrued benefit made in the 5-year period ending on the determination date.Determination Date and any contribution due but unpaid as of the Determination Date. 48 (3. ) For purposes of (1) and (2) above, the value of account balances Accounts and the present value of accrued benefits will be determined as of the most recent valuation date Valuation Date that falls within or ends with the 12-month period ending on the determination dateDetermination Date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances Account and accrued benefits of a Participant (ai) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (bii) who has not been credited with at least one Hour of Service with any employer maintaining the plan Employer at any time during the 5-year period ending on the determination date Determination Date, will be disregarded. The calculation of the topTop-heavy ratioHeavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account will account, shall be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will shall not be taken into account for purposes of computing the topTop-heavy ratioHeavy Ratio. When aggregating plans plans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the determination dates Determination Dates that fall within the same calendar year. The For purposes of determining if the Plan, or any other plan included in a Required Aggregation Group of which this Plan is a part, is a Top-Heavy Plan, the accrued benefit in a defined benefit plan of a Participant an Employee other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule accrual rate of Section 411(b)(1)(C) of the Code.

Top-Heavy Ratio. (1. ) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer has not maintained any defined benefit plan which during the 5-year period ending on the determination date(s) has or has had accrued benefits, the top-top heavy ratio for this Plan alone or for the required Required or permissive aggregation group Permissive Aggregation Group as appropriate is a fraction, the numerator of which is the sum of the account balances Account Balances of all Key Employees as of the determination date(s) (including any part of any account balance Individual Account Balance distributed in the 5-year period ending on the determination date(s)), and the denominator of which is the sum of the Individual Account Balances of all account balances Participants (including any part of any account balance Individual Account Balance distributed in the 5-year period ending on the determination date(s)), both computed in accordance with Section 416 of the Code and the regulations thereunder. Both the numerator and the denominator of the top-top heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Section 416 of the Code and the regulations thereunder. (2. ) If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or has had any accrued benefits, the top-top heavy ratio for any required Required or permissive aggregation group Permissive Aggregation Group as appropriate is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), ) and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-top heavy ratio are increased for any distribution of an accrued benefit made in the 5five-year period ending on the determination date. (3. ) For purposes of (1) and (2) above, above the value of the account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a1) who is not a Key Employee but who was a Key Employee in a Prior Yearprior year, or (b2) who has not been credited with at least one Hour of Service with any employer Employer maintaining the plan Plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. . (4) Deductible employee contributions will not be taken into account for purposes of computing the top-top heavy ratio. When aggregating plans the value of account balances Individual Account Balances and accrued benefits Accrued Benefits will be calculated with reference to the determination dates that fall within the same calendar year. . (5) The accrued benefit of a Participant other than a Key Employee shall be determined under (ai) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (bii) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C41 l(b)(l)(c) of the Code.

Top-Heavy Ratio. 1. If the Employer maintains one or more defined contribution plans (including any simplified employee pension planSimplified Employee Pension Plan within the meaning of Code Section 408(k)) and the Employer has not maintained any defined benefit plan which during the 5five-year 133 156 period ending on the determination date(sDetermination Date(s) has or has had accrued benefits, the topTop-heavy ratio Heavy Ratio for this Plan alone or for the required Required Aggregation Group or permissive aggregation group Permissive Aggregation Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the account balances under all of all Key Employees the plans as of the determination date(sDetermination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)) of all Key Employees who have received compensation from the Employer (other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s), and the denominator of which is the sum of all account balances as of the Determination Date(s) (including any part of any account balance distributed in the 5five-year period ending on the determination date(sDetermination Date(s)), both computed in accordance with Section 416 of all Participants who have received compensation from the Code and Employer (other than benefits under a qualified retirement plan) at any time during the regulations thereunderfive-year period ending on the Determination Date(s). Both the numerator and the denominator of the topfraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. In addition, both the numerator and denominator of the Top-heavy ratio are Heavy Ratio shall be increased to reflect any contribution which is not actually made as of the determination dateDetermination Date(s), but which is required to be taken into account on that date under Code Section 416 of the Code and the regulations Treasury Regulations promulgated thereunder. 2. If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the determination date(s) has or has had any accrued benefits, the top-heavy ratio for any required or permissive aggregation group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with (1) above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Participants, determined in accordance with (1) above, and the present value of accrued benefits under the defined benefit plan or plans for all Participants as of the determination date(s), all determined in accordance with Section 416 of the Code and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an accrued benefit made in the 5-year period ending on the determination date. 3. For purposes of (1) and (2) above, the value of account balances and the present value of accrued benefits will be determined as of the most recent valuation date that falls within or ends with the 12-month period ending on the determination date, except as provided in Section 416 of the Code and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a Participant (a) who is not a Key Employee but who was a Key Employee in a Prior Year, or (b) who has not been credited with at least one Hour of Service with any employer maintaining the plan at any time during the 5-year period ending on the determination date will be disregarded. The calculation of the top-heavy ratio, and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Section 416 of the Code and the regulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year. The accrued benefit of a Participant other than a Key Employee shall be determined under (a) the method, if any, that uniformly applies for accrual purposes under all defined benefit plans maintained by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than the slowest accrual rate permitted under the fractional rule of Section 411(b)(1)(C) of the Code.