Vesting Restrictions if Plan Becomes Top-Heavy. If a Participant has at least one Hour of Service during a Plan Year when the Plan is a Top-Heavy Plan, he shall either vest under each of the normal vesting provisions of the Plan or under the following vesting schedule, whichever is more favorable: Less than two years 0 Two years but less than three years 20 Three years but less than four years 40 Four years but less than five years 60 Five years but less than six years 80 Six years or more 100 If the Plan ceases to be a Top-Heavy Plan, this requirement shall no longer apply. After that date, the normal vesting provisions of the Plan shall be applicable to all subsequent Contributions by the Employer. For purposes of this Section B.2.3 Years of Active Service shall be determined under the rules of section 411(a)(4), (5) and (6) of the Code except that Years of Active Service beginning prior to January 1, 1984 and Years of Active Service for any Plan Year for which the Plan was not top-heavy shall be disregarded. Also, any Year of Active Service shall be disregarded to the extent that such Year of Active Service occurs during a Plan Year when the Plan benefits (within the meaning of section 410(b) of the Code) no Key Employee or former Key Employee.
Vesting Restrictions if Plan Becomes Top-Heavy. If a Participant has at least one Hour of Employment during a Plan Year when the Plan is a Top-Heavy Plan, he shall either vest under each of the normal vesting provisions of the Plan or under the following vesting schedule, whichever is more favorable: Completed Years of Vesting Service Employer Contributions Less than two years 0 Two years but less than three years 20 Three years but less than four years 40 Four years but less than five years 60 Five years but less than six years 80 Six years or more 100 If the Plan ceases to be a Top-Heavy Plan, this requirement shall no longer apply. After that date, the normal vesting provisions of the Plan shall be applicable to all subsequent Contributions by the Employer. For purposes of this Section B.2.3 years of Vesting Service shall be determined under the rules of section 411 of the Code except that Years of Service for any Plan Year for which the Plan was not top-heavy shall be disregarded.
Vesting Restrictions if Plan Becomes Top-Heavy. If a Participant has at least one Hour of Service during a Plan Year when the Plan is a Top-Heavy Plan, he shall either vest under each of the normal vesting provisions of the Plan or under the following vesting schedule, whichever is more favorable: Percentage of Amount Invested In Accounts Containing Completed Years of Active Service Employer Contributions --------------------------------- -----------------------------
