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 one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 one (1) year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], and the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], both computed in accordance with Code Section 416 and the Regulations thereunder. Both the numerator and 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 Code Section 416 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 one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 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 one (1) year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]. (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 twelve (12) month period ending on the Determination Date, except as provided in Code Section 416 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 (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 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 Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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, , (1) 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 under the aggregated Defined Benefit Plan or Plans for all Key Employees as of the Determination Date(s), and and (2) 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 and the Regulations thereunder. Deductible Qualified Voluntary Employee contributions 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 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 rule of Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 (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), 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date 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 Code Section 416 and the Regulations regulations thereunder. Deductible Qualified Voluntary Employee contributions 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 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 rule of Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension plan) and the Employer employer has not maintained any Defined Benefit Plan defined benefit plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 one (1) -year period ending on the Determination Date(sdetermination date(s)) or five (5) -year period ending on the Determination Date determination date in the case of a distribution made for a reason other than severance from employment, death or Disability disability and in determining whether the Plan plan is Toptop-Heavy heavy for Plan Years plan years beginning before January 1, 2002]) , and the denominator of which is the sum of all account balances [(including any part of any account balance distributed in the one (1) -year period ending on the Determination Date(sdetermination date(s)) or five (5) -year period ending on the Determination Date determination date in the case of a distribution made for a reason other than severance from employment, death or Disability disability and in determining whether the Plan plan is Toptop-Heavy heavy for Plan Years plan years beginning before January 1, 2002]), both computed in accordance with section 416 of the Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Section 416 and the Regulations regulations thereunder. (2b) If the Employer maintains one or more Defined Contribution Plans 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 defined benefit plans which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination 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 is a fraction, the numerator of which is the sum of account balances under the aggregated Defined Contribution Plan defined contribution plan or Plans plans for all Key Employees, determined in accordance with (1a) above, and the Present Value present value of accrued benefits under the aggregated Defined Benefit Plan defined benefit plan or Plans 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 defined contribution plan or Plans plans for all Participants, determined in accordance with (1a) above, and the Present Value present value of accrued benefits under the Defined Benefit Plan defined benefit plan or Plans plans for all Participants as of the Determination Date(s), all determined in accordance with section 416 of the Code Section 416 and the Regulations regulations thereunder. The accrued benefits under a Defined Benefit Plan 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 one (1) one-year period ending on the Determination Date [five (5) -year period ending on the Determination Date determination date in the case of a distribution made for a reason other than severance from employment, death or Disability disability and in determining whether the Plan plan is Toptop-Heavy heavy for Plan Years plan years beginning before January 1, 2002]). (3c) For purposes of (1a) and (2b) above, 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 that falls within or ends with the twelve (12) -month period ending on the Determination Date, except as provided in section 416 of the Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years of a Defined Benefit Plandefined benefit plan. The account balances and accrued benefits of a Participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer employer maintaining the Plan at any time during the one (1) -year period [five (5) five-year period in determining whether the Plan plan is Toptop-Heavy heavy for Plan Years plan years beginning before January 1January1, 2002] ) 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 Section 416 and the Regulations regulations thereunder. Deductible Employee contributions 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 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 rule of Code Section 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 one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 one (1) year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], and the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], both computed in accordance with Code Section 416 and the Regulations thereunder. Both the numerator and 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 Code Section 416 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 one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 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 one (1) year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]. (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 twelve (12) month period ending on the Determination Date, except as provided in Code Section 416 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 (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 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 Code Section 411(b)(1)(C).

Top-Heavy Ratio. Top‑Heavy Ratio means a fraction, the numerator of which is the sum of the Account Balances of all Key Employees as of the Determination Date and the denominator of which is the sum of the Account Balances for all Employees as of the Determination Date. (1) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension plan (as defined in Code §408(k))) and the Employer has not maintained any Defined Benefit Plan defined benefit plan which during the one (1) year 5‑year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 aggregation group" 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(s) ["determination date" (including any part of any account Account balance distributed in the one (1) year 1‑year period ending on the Determination Date(s"determination date") or five (5) year 5‑year period ending on the Determination Date "determination date" in the case of a distribution made for a reason other than severance from employment, death or Disability Total and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Permanent Disability), and the denominator of which is the sum of all account Account balances [(including any part of any account Account balance distributed in the one (1) year 1‑year period ending on the Determination Date(s"determination date") or five (5) year 5‑year period ending on the Determination Date "determination date" in the case of a distribution made for a reason other than severance from employment, death or Disability Total and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Permanent Disability), both computed in accordance with Code Section §416 and the Regulations thereunder. Both the numerator and denominator of the Top-Heavy Ratio top‑heavy ratio are 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 and the Regulations thereunder. (2) If the Employer maintains one or more Defined Contribution Plans 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 defined benefit plans which during the one (1) year 5‑year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) "determination date" 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 is a fraction, the numerator of which is the sum of account balances under the aggregated Defined Contribution Plan defined contribution plan or Plans 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 defined benefit plan or Plans 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 defined contribution plan or Plans plans for all Participants, determined in accordance with (1) above, and the Present Value "present value" of accrued benefits under the Defined Benefit Plan defined benefit plan or Plans plans for all Participants as of the Determination Date(s), "determination date," all determined in accordance with Code Section §416 and the Regulations thereunder. The accrued benefits under a Defined Benefit Plan 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 one (1) year 1‑year period ending on the Determination Date [five "determination date" (5) year 5‑year period ending on the Determination Date "determination date" in the case of a distribution made for a reason other than severance from employment, death or Disability Total and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Permanent Disability). (3) For purposes of (1) and (2) above, the value of account Account balances and the Present Value "present value" of accrued benefits will be determined as of the most recent Valuation Date that falls within or ends with the twelve (12) month 12‑month period ending on the Determination Date, "determination date," except as provided in Code Section §416 and the Regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account Account balances and accrued benefits of a Participant (1i) who is not a Key Employee but who was a Key Employee in a prior year, or (2ii) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) year 1‑year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section §416 and the Regulations thereunder. Deductible 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 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 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 Code Section §411(b)(1)(C). In determining the Top‑Heavy Ratio, the Plan Administrator will include and will exclude such amounts as are described below, and in accordance with Code §416 and the applicable Treasury regulations.

Top-Heavy Ratio. (1) If the Employer maintains one With respect to this Plan, or more Defined Contribution Plans with respect to any Required Aggregation Group or Permissive Aggregation Group that consists solely of defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension plans) and the Employer has not maintained any Defined Benefit Plan defined benefit plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 or Permissive Aggregation Group as appropriate 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) [Date (including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date), and the denominator of which is the sum of all account balances [(including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(sDate) or five (5) year period ending on of all participants under the plans as of the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], both computed in accordance with Code Section 416 and the Regulations thereunderDate. Both the numerator and denominator of the Top-Heavy Ratio are increased 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 Code Section 416 and the Regulations thereunder. (2) If the Employer maintains With respect to any Required Aggregation Group or Permissive Aggregation Group that includes 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 defined benefit plans which, during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) Date, has covered or has had any accrued benefitscould cover a Participant in this Plan, the Top-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 defined contribution plans for all Participants, determined in accordance with (1) above, Key Employees 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 Code Section 416 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 one (1) year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002].accrued (3) For purposes of (1) and (2) above, the value of account balances Accounts and the Present Value present value of accrued benefits will be determined as of the most recent Valuation Date that falls within or ends with the twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 of the Code and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account balances Account and accrued benefits of a Participant (1A) who is not a Key Employee but who was a Key Employee in a prior year, or (2B) who has not been credited with at least one (1) Hour of Service with any the Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date 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 account, shall be made in accordance with Code Section 416 of the Code and the Regulations regulations thereunder. Deductible Employee employee contributions will shall not be taken into account for purposes of computing the Top-Top Heavy Ratio. When aggregating Plansplans, the value of account balances Accounts and accrued benefits will shall be calculated with reference to the 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 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 Code Section 411(b)(1)(C)411(b) (1) (C) of the Code.

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5 year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Top Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) 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 one (1) 5 year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5 year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5 year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had any accrued benefits, the Top-Top Heavy Ratio for any Required or Permissive Aggregation Group as appropriate is a fraction, , (1) 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 under the aggregated Defined Benefit Plan or Plans for all Key Employees as of the Determination Date(s), and and (2) 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) 12 month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any Employer maintaining the Plan at any time during the one (1) 5 year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 and the Regulations thereunder. Deductible Qualified Voluntary Employee contributions Contributions will not be taken into account for purposes of computing the Top-Top Heavy Ratio. When aggregating Plans, 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 (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 rule of Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1) . If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension plan) and the Employer has not maintained any Defined Benefit Plan defined benefit plan which during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Toptop-Heavy Ratio 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 one (1) one-year period ending on the Determination Date(s) or five (5) five-year period ending on the Determination Date in the case of a distribution made for a reason other than severance Severance from employmentEmployment, death death, or Disability and in determining whether the Plan is Toptop-Heavy heavy for Plan Years beginning before January 1, 2002], )) and the denominator of which is the sum of all account balances [(including any part of any account balance distributed in the one (1) one-year period ending on the Determination Date(s) or five ), (5) five-year period ending on the Determination Date in the case of a distribution made for a reason other than severance Severance from employmentEmployment, death death, or Disability and in determining whether the Plan is Toptop-Heavy heavy for Plan Years beginning before January 1, 2002], )) both computed in accordance with Code Section 416 and the Regulations 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 Date, but which is required to be taken into account on that date under Code Section 416 and the Regulations regulations thereunder. (2) . If the Employer maintains one or more Defined Contribution Plans 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 defined benefit plans which during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had any accrued benefits, the Toptop-Heavy Ratio heavy ratio for any Required or Permissive Aggregation Group Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account balances under the aggregated Defined Contribution Plan defined contribution plan or Plans plans for all Key Employees, determined in accordance with (1) above, and the Present Value of accrued benefits under the aggregated Defined Benefit Plan defined benefit plan or Plans 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 defined contribution plan or Plans plans for all Participants, determined in accordance with (1) above, and the Present Value of accrued benefits under the Defined Benefit Plan defined benefit plan or Plans plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations regulations thereunder. The accrued benefits under a Defined Benefit Plan 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 one (1) one-year period ending on the Determination Date [five (5) five-year period ending on the Determination Date in the case of a distribution made for a reason other than severance Severance from employmentEmployment, death death, or Disability and in determining whether the Plan is Toptop-Heavy heavy for Plan Years beginning before January 1, 2002]). (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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account balances and accrued benefits of a Participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) 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 one (1) one-year period [five (5) five-year period ending on the Determination Date in the case of a distribution made for a reason other than Severance from Employment, death, or Disability and in determining whether the Plan is Toptop-Heavy heavy for Plan Years beginning before January 1, 2002] ) ending on the 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 and the Regulations regulations thereunder. Deductible Employee 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 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 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 rule of Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and 35 (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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, , (1) 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 under the aggregated Defined Benefit Plan or Plans for all Key Employees as of the Determination Date(s), and and (2) 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date Date, will be disregarded. The calculation of the Top-Heavy Ratio, and the extent to which distributions, rollovers, and transfers are taken into account account, will be made in accordance with Code Section 416 and the Regulations regulations thereunder. Deductible Qualified Voluntary Employee contributions Contributions will not be taken into account for purposes of computing the Top-Heavy Ratio. When aggregating Plansplans, the value of account balances and accrued benefits will be calculated with 36 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 (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 rule of Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1i) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension PlanPlan within the meaning of Code Section 408(k)) and the Employer has not maintained any Defined Benefit Plan defined benefit plan which during the one (1) five-year period [five (5ending on the Determination Date(s) year period in determining whether the Plan is has or has had accrued benefits, Top-Heavy Ratio for this Plan Years beginning before January 1alone or for the Required Aggregation Group or Permissive Aggregation Group, 2002] as appropriate, is a fraction, the numerator of which is the sum of the account balances under all of the plans as of the Determination Date(s) (including any part of any account balance distributed in the five-year period ending on the Determination 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 five-year period ending on the Determination Date(s)), of all Participants 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). Both the numerator and denominator of the fraction 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 shall be increased to reflect any contribution which is 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. (ii) If the Employer maintains one or more defined contribution plans (including any Simplified 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 five-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 any Required Aggregation Group or Permissive Aggregation Group Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of the (A) account balances of all Key Employees under the defined contribution plans as of the Determination Date(s) [(including any part of any account balance distributed in the one five-year period ending on the Determination Date(s)) of all Key Employees who have received compensation from the Employer (1other than benefits under a qualified retirement plan) at any time during the five-year period ending on the Determination Date(s) or five and (5B) the present value of accrued benefits under the defined benefit plans for 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 in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], Date(s) and the denominator of which is the sum of all (A) the account balances [under the defined contribution plans as of the Determination Date(s) (including any part of any account balance distributed in the one five-year period ending on the Determination Date(s)) of all participants who have received compensation from the Employer (1other than benefits under this Plan) at any time during the five-year period ending on the Determination Date(s) or five and (5B) 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 in Date(s). Both the case numerator and denominator of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], both fraction shall be computed in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. Both In addition, both the numerator and denominator of the Top-Heavy Ratio are shall be increased to reflect for aggregate distribution(s) of an account balance or an accrued benefit made during the five-year period ending on the Determination Date(s) and any contribution to a defined contribution plan not actually made as of the Determination DateDate(s), but which is required to be taken into account on that date under Code Section 416 and the 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 one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 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 one (1) year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]. (3iii) 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 that falls within within, or ends with with, the twelve (12) -month period ending on the i.he Determination Date, except as provided in Code Section 416 and the Treasury Regulations promulgated thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account balances and accrued benefits of a Participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date Date, will be disregarded. The calculation of the Top-Heavy Ratio, and the extent to which distributions, rollovers, and transfers are taken Laken into account will be made in accordance with Code Section 416 and the Treasury Regulations promulgated thereunder. Deductible Employee employee contributions under any qualified plan maintained by the Employer 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 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 Plans 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)(C411 (b)(1)(C).

Top-Heavy Ratio. (1) If the Employer CNG or an Affiliate maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plan) and the Employer has CNG and its Affiliates have not maintained any Defined Benefit Plan defined benefit plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002])), and the denominator of which is the sum of all account balances [(including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002])), both computed in accordance with Code Section 416 of the Code and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 of the Code and the Regulations regulations thereunder. (2) If the Employer CNG or an Affiliate maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plan) and the Employer CNG or an Affiliate maintains or has maintained one or more Defined Benefit Plans defined benefit plans which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 defined contribution plan or Plans 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 defined benefit plan or Plans 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 defined contribution plan or Plans plans for all Participants, determined in accordance with (1) above, and the Present Value present value of accrued benefits under the Defined Benefit Plan defined benefit plan or Plans plans for all Participants Participants, as of the Determination Date(sDates(s), all determined in accordance with Code Section 416 of the Code and the Regulations regulations thereunder. The accrued benefits under a Defined Benefit Plan 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 one (1) five-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]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 that falls within or ends with the twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 of the Code and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account balances and accrued benefits of a Participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 of the Code and the Regulations regulations thereunder. Deductible Employee employee contributions will not be taken into account for purposes of computing the Top-Heavy Ratio. When aggregating Plansplans, 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 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 Code Section 411(b)(1)(C)411(b) (1) (C) of the Code.

Top-Heavy Ratio. Top-Heavy Ratio means a fraction, the numerator of which is the sum of the Account Balances of all Key Employees as of the Determination Date and the denominator of which is the sum of the Account Balances for all Employees as of the Determination Date. (1) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension plan (as defined in Code §408(k))) and the Employer has not maintained any Defined Benefit Plan defined benefit plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) "determination date" 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 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 Account balance distributed in the one (1) -year period ending on the Determination Date(s"determination date") or five (5) -year period ending on the Determination Date "determination date" in the case of a distribution made for a reason other than severance from employment, death or Disability Total and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Permanent Disability), and the denominator of which is the sum of all account Account balances [(including any part of any account Account balance distributed in the one (1) -year period ending on the Determination Date(s"determination date") or five (5) -year period ending on the Determination Date "determination date" in the case of a distribution made for a reason other than severance from employment, death or Disability Total and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Permanent Disability), both computed in accordance with Code Section §416 and the Regulations thereunder. Both the numerator and denominator of the Toptop-Heavy Ratio heavy ratio are 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 and the Regulations thereunder. (2) If the Employer maintains one or more Defined Contribution Plans 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 defined benefit plans which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 is a fraction, the numerator of which is the sum of account balances under the aggregated Defined Contribution Plan defined contribution plan or Plans 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 defined benefit plan or Plans 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 defined contribution plan or Plans plans for all Participants, determined in accordance with (1) above, and the Present Value "present value" of accrued benefits under the Defined Benefit Plan defined benefit plan or Plans plans for all Participants as of the Determination Date(s), "determination date," all determined in accordance with Code Section §416 and the Regulations thereunder. The accrued benefits under a Defined Benefit Plan 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 one (1) -year period ending on the Determination Date [five "determination date" (5) -year period ending on the Determination Date "determination date" in the case of a distribution made for a reason other than severance from employment, death or Disability Total and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Permanent Disability). (3) For purposes of (1) and (2) above, the value of account Account balances and the Present Value "present value" of accrued benefits will be determined as of the most recent Valuation Date that falls within or ends with the twelve (12) -month period ending on the Determination Date, "determination date," except as provided in Code Section §416 and the Regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account Account balances and accrued benefits of a Participant (1i) who is not a Key Employee but who was a Key Employee in a prior year, or (2ii) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) -year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 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 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 (ai) the method, if any, that uniformly applies for accrual purposes under all Defined Benefit Plans 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 Code Section §411(b)(1)(C). In determining the Top-Heavy Ratio, the Plan Administrator will include and will exclude such amounts as are described below, and in accordance with Code §416 and the applicable Treasury regulations.

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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, , (1) 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 under the aggregated Defined Benefit Plan or Plans for all Key Employees as of the Determination Date(s), and and (2) 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 and the Regulations thereunder. Deductible Qualified Voluntary Employee contributions 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 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 Code Section 411(b)(1)(C).of

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) the numerator of which is the sum of the account balances of all Key Employees as of the Determination Date(s) [including any part past of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 (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), 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date 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 Code Section 416 and the Regulations regulations thereunder. Deductible Qualified Voluntary Employee contributions 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 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 rule of Code Section 411(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 . The Plan which during the one (1) year period [five (5) year period in determining whether the shall be a top-heavy Plan is Top-Heavy for Plan Years beginning before January 1if, 2002] 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 one (1) year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], and the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002], both computed in accordance with Code Section 416 and the Regulations thereunder. Both the numerator and 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 the aggregate of the Accounts of Key Employees exceeds 60% of the aggregate of Accounts of all Employees. The Account, as of any Determination Date, for any Employee shall be taken into account on that date under Code Section 416 and the Regulations thereunder.sum of: (2a) 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 one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 Code Section 416 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 one (1) year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]. (3) For purposes of (1) and (2) above, the value of account balances and the Present Value of accrued benefits will be determined balance as of the most recent Valuation Date that falls occurring within or ends with the twelve (12) -month period ending on the Determination Date; (b) an adjustment for Contributions due as of a Determination Date; and (c) certain distributions described in Section 20.11. For a profit sharing or stock bonus plan, except as provided the adjustment in Code Section 416 subsection (b) above shall include the amount of any Employee nondeductible contributions, Employer Contributions and reallocated forfeitures actually made on or after the Regulations thereunder Valuation Date but on or before the Determination Date. However, for the first and second Plan Years Year only, the adjustment in subsection (b) also shall include the amount of a Defined Benefit Plan. The account balances and accrued benefits of a Participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on Contributions made after the Determination Date will that are allocated as of a date in that first Plan Year. For a pension plan, the account balance in subsection (a) above shall include amounts required to be disregardedallocated on or before the Determination Date, whether or not these amounts have actually been contributed prior to that Date. The calculation adjustment in subsection (b) shall include the amount of any Employee nondeductible contributions made on or after the Valuation Date but on or before the Determination Date. Also, the adjustment in subsection (b) shall include any Employer Contributions made or due to be made after the Valuation Date but prior to the expiration of the Top-Heavy Ratio, and extended payment period to satisfy the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with minimum funding standards under Code Section 416 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 year412(c)(10). The accrued benefit Accrued Benefit of a Participant any Employee (other than then a Key Employee 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 Section 411 (b)(1)(C) of the fractional rule Code. In the case of Code Section 411(b)(1)(C)a simplified employee pension plan, at the election of the Employer, aggregate Employer Contributions shall be used in lieu of the account balance in subsection (a) above.

Top-Heavy Ratio. (1A) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 appropriate, is a fraction, , (1) 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2B) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 (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), 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3C) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date will be disregarded. The calculation of the Top-Heavy Ratio, Ratio and the extent to which distributions, rollovers, and transfers are taken into account will be made in accordance with Code Section 416 and the Regulations regulations thereunder. Deductible Qualified Voluntary Employee contributions Contributions will not be taken into account for purposes of computing the Top-Heavy Ratio. When aggregating Plansplans, 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 (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 rule of Code Section 411(b)(1)(C).

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans plans (including any Simplified Employee Pension Plan) and the Employer has not maintained any Defined Benefit Plan which during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this Plan alone alone, or for the Required or Permissive Aggregation Group as appropriate appropriate, is a fraction, , (1) 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 one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], and and (2) the denominator of which is the sum of all account balances [including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002)], both computed in accordance with Code Section 416 and the Regulations regulations thereunder. Both the numerator and 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 Code Section 416 and the Regulations regulations thereunder. (2b) 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] 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 (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), 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 under the Defined Benefit Plan or Plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations 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 one (1) 5-year period ending on the Determination Date [five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3c) For purposes of (1a) and (2b) 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 twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any Employer maintaining the Plan at any time during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date 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 Code Section 416 and the Regulations regulations thereunder. Deductible Qualified Voluntary Employee contributions 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 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 rule of Code Section 411(b)(1)(C411 (b)(1)(C).

Top-Heavy Ratio. (1a) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension) and the Employer has not maintained any Defined Benefit Plan which defined benefit plan which, during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) has or has had accrued benefits, the Top-Heavy Ratio for this the Plan alone or for the Required Aggregation Group or Permissive Aggregation Group 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(s) [(including any part of any account Account balance distributed in the one (1) five-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002])), and the denominator of which is the sum of all account Account balances [(including any part of any account Account balance distributed in the one (1) five-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002])), both computed in accordance with Code Section section 416 and the Regulations regulations thereunder. Both the numerator and denominator of the Top-Heavy Ratio are shall be increased to reflect any contribution Contributions not actually made as of the Determination Date, but which is required are to be taken into account on that date under Code Section section 416 and the Regulations regulations thereunder. (2b) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plansimplified employee pension) and the Employer maintains or has maintained one or more Defined Benefit Plans which defined benefit plans that during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) Date has or has had any accrued benefits, the Top-Heavy Ratio for any Required or Permissive Aggregation Group Group, as appropriate appropriate, is a fraction, the numerator of which is the sum of account Account balances under the aggregated Defined Contribution Plan defined contribution plan or Plans plans for all Key Employees, Employees determined in accordance with paragraph (1) above, above and the Present Value present value of accrued benefits under the aggregated Defined Benefit Plan defined benefit plan or Plans plans for all Key Employees as of the Determination Date(s)Date, and the denominator of which is the sum of the account Account balances under the aggregated Defined Contribution Plan defined contribution plan or Plans plans for all Participants, Participants determined in accordance with paragraph (1) above, and the Present Value present value of accrued benefits under the Defined Benefit Plan defined benefit plan or Plans plans for all Participants as of the Determination Date(s)Date, all determined in accordance with Code Section section 416 and the Regulations regulations thereunder. The accrued benefits under a Defined Benefit Plan defined benefit plan in both the numerator and denominator of the Top-Heavy Ratio are shall be increased for any distribution of an accrued benefit made in the one (1) five-year period ending on the Determination Date [five (5) year period ending on Date. Solely for the Determination Date purpose of determining if the Plan, or any other plan included in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan Required Aggregation Group is Top-Heavy (within the meaning of Code section 416(g)), the accrued benefit of an Employee other than a Key Employee shall be determined under (A) the method, if any, that uniformly applies for Plan Years beginning before January 1accrual purposes under all defined benefit plans maintained by the Employer and any Affiliated Employers or (B) if there is no such method, 2002]as if such benefit accrued no more rapidly than the slowest accrual rate permitted under the fractional accrual rate of Code section 411(b)(1)(C). (3c) For purposes of paragraphs (1a) and (2b) above, the value of account Account balances and the Present Value present value of accrued benefits will shall be determined as of the most recent Valuation Date that falls within or ends with the twelve (12) twelve-month period ending on the Determination Date, except as provided in Code Section section 416 and the Regulations regulations thereunder for the first and second Plan Years of a Defined Benefit Plandefined benefit plan. The account Account balances and accrued benefits of a Participant (1A) who is not a Key Employee Employee, but who was a Key Employee in a prior year, year or (2B) who has not been credited with at least one (1) Hour of Service with any Employer maintaining the Plan at any time during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date will shall be disregarded. The calculation of the Top-Heavy Ratio, and the extent to which distributions, rollovers, rollovers and transfers are taken into account will account, shall be made in accordance with Code Section section 416 and the Regulations regulations thereunder. Deductible Employee contributions will Contributions shall not be taken into account for purposes of in computing the Top-Heavy Ratio. When aggregating Plansplans, the value of account Account balances and accrued benefits will shall be calculated with reference to the Determination Dates that fall within the same calendar year. The accrued benefit . (d) For purposes of establishing the present value in order to compute the Top-Heavy Ratio, the computation must be based only on the interest and mortality rates that would be used by the Pension Benefit Guaranty Corporation to determine the present value 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 lump sum distribution on plan termination unless otherwise specified by the Employer, or (b) if there is no such method, as if such benefit accrued not more rapidly than Employer in the slowest accrual rate permitted under the fractional rule of Code Section 411(b)(1)(C)Adoption Agreement.

Top-Heavy Ratio. (1i) If the Employer maintains one or more Defined Contribution Plans 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 one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) Date has or has had accrued benefitsany benefits for any Participant in the Plan, the Top-Heavy Ratio for this Plan alone alone, or for the any Required Aggregation Group or Permissive Aggregation Group as appropriate 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) [Date (including any part of any account balance distributed in the one (1) 5-year period ending on the Determination Date(s) or five (5) year period ending on the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date), and the denominator of which is the sum of all account balances [(including any part of any account balance distributed in the one (1) 5- year period ending on the Determination Date(sDate) or five (5of all Participants under the plan(s) year period ending on as of the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date, both computed in accordance with Code Section 416 of the Code and the Regulations regulations thereunder. Both the numerator and denominator of the Top-Heavy Ratio are shall be increased 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 Code Section 416 of the Code and the Regulations regulations thereunder. (2ii) If the Employer maintains one or more Defined Contribution Plans defined contribution plans (including any Simplified Employee Pension Plan) and the Employer maintains or has maintained one or more Defined Benefit Plans which defined benefit plans which, during the one (1) 5-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date(s) Date, has or has had accrued any accrued benefitsbenefits for any Participant in this Plan, the Top-Heavy Ratio for any Required Aggregation Group or 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 defined contribution plans for all Key Employees, determined in accordance with (1i) above, and the 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)Employees, and the denominator of which is the sum of the account balances under the aggregated Defined Contribution Plan or Plans defined contribution 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 defined benefit plans for all Participants as of the Determination Date(s), all determined in accordance with Code Section 416 and the Regulations thereunderparticipants. The accrued benefits under a Defined Benefit Plan in both Both the numerator and denominator of the Top-Heavy Ratio are shall be increased for any distribution of an account balance or an accrued benefit made in the one (1) five-year period ending on the Determination Date [five (5) year period ending on and any contribution due but unpaid as of the Determination Date in the case of a distribution made for a reason other than severance from employment, death or Disability and in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002]Date. (3iii) 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 that falls within or ends with the twelve (12) -month period ending on the Determination Date, except as provided in Code Section 416 of the Code and the Regulations regulations thereunder for the first and second Plan Years plan years of a Defined Benefit Plandefined benefit plan. The account balances and accrued benefits of a Participant participant (1) who is not a Key Employee but who was a Key Employee in a prior year, or (2) who has not been credited with at least one (1) Hour hour of Service service with any the Employer maintaining the Plan at any time during the one (1) five-year period [five (5) year period in determining whether the Plan is Top-Heavy for Plan Years beginning before January 1, 2002] ending on the Determination Date 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 account, shall be made in accordance with Code Section 416 of the Code and the Regulations regulations thereunder. Deductible Employee employee contributions will shall not be taken into account for purposes of computing the Top-Heavy Ratio. When aggregating Plansplans, the value of account balances and accrued benefits will shall 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 (a1) the method, if any, that uniformly applies for accrual purposes under all Defined Benefit Plans 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 Code Section 411(b)(1)(C).) of the Code