Common use of Minimum Contribution Clause in Contracts

Minimum Contribution. Except as otherwise specifically provided in this Section 15.03, the Nonelective Employer Contributions made for the Plan Year on behalf of any Active Participant who is not a “key employee”, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) of such Participant’s Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of any “key employee” for the Plan Year, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant even though, under other Plan provisions, the Active Participant would not otherwise be entitled to receive a contribution, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is not employed by the Employer or a Related Employer on the last day of the Plan Year. That portion of a Participant’s Account that is attributable to minimum contributions required under this Section 15.03, to the extent required to be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B).

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Xxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer’s minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). If a Key Employee makes an Elective Deferral or Xxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Xxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided in this Section 15.03, the Nonelective Employer Contributions made for the Plan Year on behalf of any Active Participant who is not a “"key employee”, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, " shall not be less than the lesser of three percent (or five percent, if such other percentage selected by the Employer in Subsection 1.22(b1.21(c) of the Adoption Agreement) of such Participant’s 's Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of any “"key employee” " for the Plan Year, expressed as a percentage of the “"key employee’s” 's" Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(11.21(c) of the Adoption Agreement that the minimum contribution requirement shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided met under the 416 Contributions Addendum to other plan or plans of the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan YearEmployer. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant even though, under other Plan provisions, the Active Participant would not otherwise be entitled to receive a contribution, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e1.10(d) or 1.12(d1.11(c) of the Adoption Agreement, or (b) the Participant’s 's Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is not employed by the Employer or a Related Employer on the last day of the Plan Year. The minimum contribution for the Plan Year made on behalf of each Active Participant who is not a "key employee" and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer shall not be less than five percent of such Participant's Compensation for the Plan Year, unless the Employer has provided in Subsection 1.21(c) of the Adoption Agreement that the minimum contribution requirement shall be met under the other plan or plans of the Employer. That portion of a Participant’s 's Account that is attributable to minimum contributions required under this Section 15.03, to the extent required to be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B). Notwithstanding any other provision of the Plan to the contrary, for purposes of this Article, Compensation shall include amounts that are not includable in the gross income of the Participant under a salary reduction agreement by reason of the application of Code Section 125, 132(f)(4), 402(e)(3), 402(h), or 403(b). Compensation shall generally be based on the amount actually paid to the Eligible Employee during the Plan Year or during that portion of the Plan Year during which the Eligible Employee is an Active Participant, as elected by the Employer in Subsection 1.05(c) of the Adoption Agreement.

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Xxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer’s minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). If a Key Employee makes an Elective Deferral or Xxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Xxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions 104 that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided Notwithstanding any other provision in this Section 15.03the Employer's Plan, for any Plan Year in which the Plan is Top-Heavy or Super Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”, when combined with (without regard to any Social Security contribution) under this Plan and any other defined Contribution Plan of the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s 's Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Key Employee's annual Compensation for the Plan Year. Catch-Up Contributions made allocated on behalf of a “key employee” any Key Employee for that year. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer's minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make mandatory Contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s 's Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion A Paired profit-sharing plan designated to provide the minimum Top-Heavy contribution must do so regardless of a Participant’s Account that is attributable profits. An Employer may make the minimum Top-Heavy contribution available to all Participants or just non-Key Employees. For purposes of computing the minimum contributions required under this Section 15.03allocation, Compensation shall mean Compensation as defined in the second paragraph of paragraph 1.12 of the Plan. The Top-Heavy minimum contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in Section 11 of the Adoption Agreement that the minimum allocation or benefit requirements applicable to Top-Heavy Plans will be met in the other plan(s). If a Key Employee makes an Elective Deferral or has an allocation of Matching Contributions made to his or her account, a Top-Heavy minimum will be required for non-Key Employees who are Participants, however, neither Elective Deferrals by nor Matching Contributions to non-Key Employees may be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B)taken into account for purposes of satisfying the top-heavy minimum Contribution requirement.

Minimum Contribution. Except as otherwise specifically provided Notwithstanding any other provision in this Section 15.03the Employer's Plan, for any Plan Year in which the Plan is Top Heavy or Super Top Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”, when combined with (without regard to any Social Security contribution) under this Plan and any other Defined Contribution Plan of the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s 's Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for first $200,000, as adjusted under Code Section 415(d), of the Plan Year. Catch-Up Contributions made Key Employee's Compensation, allocated on behalf of a “key employee” any Key Employee for that year. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer's minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make Voluntary Contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s 's Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion A Paired profit sharing plan designated to provide the minimum Top Heavy contribution must do so regardless of a Participant’s Account that is attributable profits. An Employer may make the minimum Top Heavy contribution available to all Participants or just non Key Employees. Unless the Employer specifies otherwise in the Adoption Agreement, the minimum contributions required under this Section 15.03Top Heavy contribution will be allocated to the accounts of all eligible Participants even if they are Key Employees. For purposes of computing the minimum allocation, Compensation shall mean Compensation as defined in paragraph 1.12(c) of the Plan. The Top Heavy minimum contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to Top Heavy Plans will be met in the other plan(s). If a Key Employee makes an Elective Deferral or has an allocation of Matching contributions made to his or her account, a Top Heavy minimum will be required for all non Key Employees who are Participants. However, neither Elective Deferrals by nor Matching Contributions to non Key Employees may be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B)taken into account for purposes of satisfying the Top Heavy minimum contribution requirement.

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Rxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer's minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s 's Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). If a Key Employee makes an Elective Deferral or Rxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Rxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions 104 that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided Notwithstanding any other provision in this Section 15.03the Employer's Plan, for any Plan Year in which the Plan is Top-Heavy or Super Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”, when combined with (without regard to any Social Security contribution) under this Plan and any other Defined Contribution Plan of the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s 's Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for first $200,000, as adjusted under Code Section 415(d), of the Plan Year. Catch-Up Contributions made Key Employee's Compensation, allocated on behalf of a “key employee” any Key Employee for that year. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer's minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make Voluntary Contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s 's Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion A Paired profit-sharing plan designated to provide the minimum Top-Heavy contribution must do so regardless of a Participant’s Account that is attributable profits. An Employer may make the minimum Top-Heavy contribution available to all Participants or just non-Key Employees. Unless the Employer specifies otherwise in the Adoption Agreement, the minimum contributions required under this Section 15.03Top-Heavy contribution will be allocated to the accounts of all eligible Participants even if they are Key Employees. For purposes of computing the minimum allocation, Compensation shall mean Compensation as defined in paragraph 1.12(c) of the Plan. The Top-Heavy minimum contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to Top-Heavy Plans will be met in the other plan(s). If a Key Employee makes an Elective Deferral or has an allocation of Matching contributions made to his or her account, a Top-Heavy minimum will be required for all non-Key Employees who are Participants. However, neither Elective Deferrals by nor Matching Contributions to non-Key Employees may be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B)taken into account for purposes of satisfying the Top-Heavy minimum contribution requirement.

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Xxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer’s minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the 107 Participant’s Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). If a Key Employee makes an Elective Deferral or Xxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Xxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided in this Section 15.03, the Nonelective Employer Contributions made for the Plan Year on behalf of any Active Participant who is not a “"key employee”, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, " shall not be less than the lesser of three percent (or five percent, if such other percentage selected by the Employer in Subsection 1.22(b1.21(c) of the Adoption Agreement) of such Participant’s 's Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4401(a) (4) or 410, the largest percentage of Employer contributions made on behalf of any “"key employee” " for the Plan Year, expressed as a percentage of the “"key employee’s” 's" Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(11.21(c) of the Adoption Agreement that the minimum contribution requirement shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided met under the 416 Contributions Addendum to other plan or plans of the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan YearEmployer. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant even though, under other Plan provisions, the Active Participant would not otherwise be entitled to receive a contribution, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e1.10(d) or 1.12(dl.ll(c) of the Adoption Agreement, or (b) the Participant’s 's Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is not employed by the Employer or a Related Employer on the last day of the Plan Year. The minimum contribution for the Plan Year made on behalf of each Active Participant who is not a "key employee" and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer shall not be less than five percent of such Participant's Compensation for the Plan Year, unless the Employer has provided in Subsection 1.21(c) of the Adoption Agreement that the minimum contribution requirement shall be met under the other plan or plans of the Employer. That portion of a Participant’s 's Account that is attributable to minimum contributions required under this Section 15.03, to the extent required to be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B) . Notwithstanding any other provision of the Plan to the contrary, for purposes of this Article, Compensation shall include amounts that are not includable in the gross income of the Participant under a salary reduction agreement by reason of the application of Code Section 125, 132(f)(4), 402(e) (3), 402(h), or 403(b) . Compensation shall generally be based on the amount actually paid to the Eligible Employee during the Plan Year or during that portion of the Plan Year during which the Eligible Employee is an Active Participant, as elected by the Employer in Subsection 1.05(c) of the Adoption Agreement.

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Xxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer’s minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (athe Cycle D EGTRRA 401(k) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the IDP BPD 105 Participant’s Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). If a Key Employee makes an Elective Deferral or Xxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Xxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Xxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer's minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s 's Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). If a Key Employee makes an Elective Deferral or Xxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Xxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). 105 The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided For any Plan Year in this Section 15.03which the Plan is Top-Heavy, the Nonelective aggregate Employer Contributions made for the Plan Year contributions and forfeitures allocated on behalf of any Active Participant who is not a “key employee”Key Employee (without regard to any Social Security contribution) under this Plan, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, shall not be less than will contribute the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) 3% of such Participant’s Compensation for the Plan Year or, or in the case where neither the Employer nor any Related Employer maintains a defined benefit plan has no Defined Benefit Plan which uses the designates this Plan to satisfy Code Section 401(a)(4) or 410401, the largest percentage of the Employer contributions made on behalf of any “key employee” for the Plan Yearand forfeitures, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made Key Employee’s Compensation, up to a maximum permitted under Code Section 401(a)(17), as indexed, allocated on behalf of a “key employee” any Key Employee for that year. For this purpose, Elective Deferrals or Xxxx Elective Deferrals as defined in Code Section 401(k) are used in determining the lesser of 3% of Compensation or the amount allocated on behalf of Key Employees. Each Participant who is employed by the Employer on the last day of the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a an allocation of the Employer's minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant allocation applies even though, though under other Plan provisions, provisions the Active Participant would not otherwise be entitled to receive a contributionan allocation, or would have received a lesser contribution allocation for the Plan Yearyear because the Participant fails to make required contributions to the Plan, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s 's Compensation was is less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year or the Participant fails to the Account complete 1,000 Hours of an Active Participant who is not employed Service (or such lesser number designated by the Employer or a Related Employer on in the last day of Adoption Agreement) during the Plan Year. That portion of a Participant’s Account that is attributable An Employer may elect in the Adoption Agreement by resolution or by Plan amendment whether the Top-Heavy minimum contribution will be made to all Participants or to non-Key Employees. The Top-Heavy minimum contributions required under this Section 15.03, contribution does not apply to any Participant to the extent the Participant is covered under any other plan(s) of the Employer and the Employer has provided in the Adoption Agreement that the minimum allocation or benefit requirements applicable to this Plan will be satisfied in the other plan(s). 105 If a Key Employee makes an Elective Deferral or Xxxx Elective Deferral or has an allocation of Matching Contributions credited to his or her account, a Top-Heavy minimum contribution will be required for non-Key Employees who are Participants. For purposes of satisfying the Top-Heavy minimum contribution requirement, Elective Deferrals or Xxxx Elective Deferrals are not taken into account; Matching Contributions shall be taken into account unless otherwise elected by the Employer in the Adoption Agreement. Employer Matching Contributions that are used to satisfy the minimum contribution requirements shall be nonforfeitable under treated as Matching Contributions for purposes of the ACP Test and other requirements of Code Section 416(b401(m). The Employer may provide in the Adoption Agreement that the minimum benefit requirement shall be met in another plan, may not be forfeited under including another plan that consists solely of a cash or deferred arrangement which meets the requirements of Code Section 411(a)(3)(B401(k)(12) and Matching Contributions which meet the requirements of Code Section 401(m)(11).

Minimum Contribution. Except as otherwise specifically provided in this Section 15.0313.2, the Nonelective nonelective Employer Contributions contributions made for the Plan Year on behalf of any Active Eligible Participant who is not a “key employee”, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, Key Employee shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) of such Participant’s Compensation for the Plan Year or, in the case where neither the Employer nor any Related Affiliated Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section section 401(a)(4) or 410, the largest percentage of Employer contributions employer contribu- tions (including Elective Contributions) made on behalf of any “key employee” Key Employee for the Plan Year, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such ParticipantKey Employee’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 13.2 shall be made to the Account of an Active Eligible Participant even though, under other Plan provisions, the Active Participant would not otherwise be entitled to receive a contribution, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is not employed by the Employer or a Related an Affiliated Employer on the last day of the Plan Year. The minimum contribution for the Plan Year made on behalf of each Eligible Participant who is not a Key Employee and who is a participant in a defined benefit plan maintained by the Employer or an Affiliated Employer shall not be less than five percent of such Participant’s Compensation for the Plan Year. That portion of a Participant’s Account that is attributable to minimum contributions required under this Section 15.0313.2, to the extent required to be nonforfeitable under Code Section section 416(b), may not be forfeited under Code Section section 411(a)(3)(B). Notwithstanding any other provision of the Plan to the contrary, for purposes of this Article, Compensation shall include amounts that are not includable in the gross income of the Participant under a salary reduction agreement by reason of the application of Code section 125, 132(f)(4), 402(e)(3), 402(h), or 403(b). Compensation shall generally be based on the amount actually paid to the Eligible Participant during the Plan Year.

Minimum Contribution. Except as otherwise specifically provided in this Section 15.0313.2, the Nonelective nonelective Employer Contributions contributions made for the Plan Year on behalf of any Active Eligible Participant who is not a “key employee”, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, Key Employee shall not be less than the lesser of three percent (or five percent, if selected by the Employer in Subsection 1.22(b) of the Adoption Agreement) of such Participant’s Compensation for the Plan Year or, in the case where neither the Employer nor any Related Affiliated Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section section 401(a)(4) or 410, the largest percentage of Employer contributions employer contribu- tions (including Elective Contributions) made on behalf of any “key employee” Key Employee for the Plan Year, expressed as a percentage of the “key employee’s” Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(1) of the Adoption Agreement that the minimum contribution shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided under the 416 Contributions Addendum to the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such ParticipantKey Employee’s Compensation for the Plan Year. The minimum contribution required under this Section 15.03 13.2 shall be made to the Account of an Active Eligible Participant even though, under other Plan provisionsprovi- sions, the Active Participant would not otherwise be entitled to receive a contributioncontribu- tion, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e) or 1.12(d) of the Adoption Agreement, or (b) the Participant’s Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is not employed by the Employer or a Related an Affiliated Employer on the last day of the Plan Year. The minimum contribution for the Plan Year made on behalf of each Eligible Participant who is not a Key Employee and who is a participant in a defined benefit plan maintained by the Employer or an Affiliated Employer shall not be less than five percent of such Participant’s Compensation for the Plan Year. That portion of a Participant’s Account that is attributable to minimum contributions con- tributions required under this Section 15.0313.2, to the extent required to be nonforfeitable non- forfeitable under Code Section section 416(b), may not be forfeited under Code Section section 411(a)(3)(B). Notwithstanding any other provision of the Plan to the contrary, for purposes of this Article, Compensation shall include amounts that are not includable in the gross income of the Participant under a salary reduction agreement by reason of the application of Code section 125, 132(f)(4), 402(e)(3), 402(h), or 403(b). Compensation shall generally be based on the amount actually paid to the Eligible Participant during the Plan Year.

Minimum Contribution. Except as otherwise specifically provided in this Section 15.03, the Nonelective Employer Contributions made for the Plan Year on behalf of any Active Participant who is not a “"key employee”, when combined with the Matching Employer Contributions made on behalf of such Active Participant for the Plan Year, " shall not be less than the lesser of three percent (or five percent, if such other percentage selected by the Employer in Subsection 1.22(b1.21(c) of the Adoption Agreement) of such Participant’s 's Compensation for the Plan Year or, in the case where neither the Employer nor any Related Employer maintains a defined benefit plan which uses the Plan to satisfy Code Section 401(a)(4) or 410, the largest percentage of Employer contributions made on behalf of any “"key employee” " for the Plan Year, expressed as a percentage of the “"key employee’s” 's" Compensation for the Plan Year. Catch-Up Contributions made on behalf of a “key employee” for the Plan Year shall not be taken into account for purposes of determining the amount of the minimum contribution required hereunder. If an Active Participant is entitled to receive a minimum contribution under another qualified plan maintained by the Employer or a Related Employer that is a “top-heavy plan”, no minimum contribution shall be made hereunder unless the Employer has provided in Subsection 1.22(b)(11.21(c) of the Adoption Agreement that the minimum contribution requirement shall be made under this Plan in any event. If the Employer has provided in Subsection 1.22(b)(2) that an alternative means shall be used to satisfy the minimum contribution requirements where an Active Participant is covered under multiple plans that are “top-heavy plans”, no minimum contribution shall be required under this Section, except as provided met under the 416 Contributions Addendum to other plan or plans of the Adoption Agreement. If a minimum contribution is required to be made under the Plan for the Plan Year on behalf of an Active Participant who is not a “key employee” and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer that is aggregated with the Plan, the minimum contribution shall not be less than five percent of such Participant’s Compensation for the Plan YearEmployer. The minimum contribution required under this Section 15.03 shall be made to the Account of an Active Participant even though, under other Plan provisions, the Active Participant would not otherwise be entitled to receive a contribution, or would have received a lesser contribution for the Plan Year, because (a) the Active Participant failed to complete the Hours of Service requirement selected by the Employer in Subsection 1.11(e1.10(d) or 1.12(d1.11(c) of the Adoption Agreement, or (b) the Participant’s 's Compensation was less than a stated amount; provided, however, that no minimum contribution shall be made for a Plan Year to the Account of an Active Participant who is not employed by the Employer or a Related Employer on the last day of the Plan Year. The minimum contribution for the Plan Year made on behalf of each Active Participant who is not a "key employee" and who is a participant in a defined benefit plan maintained by the Employer or a Related Employer shall not be less than five percent of such Participant's Compensation for the Plan Year, unless the Employer has provided in Subsection 1.21(c) of the Adoption Agreement that the minimum contribution requirement shall be met under the other plan or plans of the Employer. That portion of a Participant’s 's Account that is attributable to minimum contributions required under this Section 15.031S.03, to the extent required to be nonforfeitable under Code Section 416(b), may not be forfeited under Code Section 411(a)(3)(B). Notwithstanding any other provision of the Plan to the contrary, for purposes of this Article, Compensation shall include amounts that are not includable in the gross income of the Participant under a salary reduction agreement by reason of the application of Code Section 125, 132(f)(4), 402(e)(3), 402(h), or 403(b). Compensation shall generally be based on the amount actually paid to the Eligible Employee during the Plan Year or during that portion of the Plan Year during which the Eligible Employee is an Active Participant, as elected by the Employer in Subsection 1.O5(c) of the Adoption Agreement.