Top Heavy Rules. The Plan is not treated as a top heavy plan under Code Section 416 for any year for which the provisions of this Article are effective and satisfied.
Top Heavy Rules. 14.1 Top Heavy Definitions When capitalized, the following words and phrases have the following meanings when used in this Section:
Top Heavy Rules. If the Plan is or becomes a Top Heavy Plan, the provisions of the Plan and the Adoption Agreement containing top heavy rules required by Section 416 of the Code shall supersede any conflicting provisions of the Plan or the Adoption Agreement.
Top Heavy Rules. In any Plan Year that this Plan is or becomes a Top-Heavy Plan, the provisions of Sections 13.4 through 13.9 will automatically supersede any conflicting provision of the Plan.
Top Heavy Rules. 44 --------------- 14.1 Top Heavy Definitions............................................ 44 14.2
Top Heavy Rules. 13.6 NONDISCRIMINATION TESTS ...........................................
Top Heavy Rules. For any Plan Year in which this Plan is a Top-Heavy Plan, and if the Plan's vesting schedule does not satisfy section 416 of the Code, one of the minimum vesting schedules as elected by the Employer in the Adoption Agreement will automatically apply to the Plan; provided however, no Participant's vested percentage (as of the day before the Plan's becoming a Top-Heavy Plan) shall be reduced. The minimum vesting schedule applies to all benefits within the meaning of section 411(a)(7) of the Code except those attributable to employee contributions, including benefits accrued before the effective date of section 416 of the Code and benefits accrued before the Plan became a Top-Heavy Plan. Further, no decrease in a Participant's nonforfeitable percentage may occur in the event the Plan's status as a Top-Heavy Plan changes for any Plan Year. However, this subparagraph (D) does not apply to the account balances of any Employee who does not have an Hour of Service after the Plan has become a Top-Heavy Plan, and such Employee's account balance attributable to Employer contributions and forfeitures will be determined without regard to this subparagraph (D).
Top Heavy Rules. This Section 12.13 shall apply for any Plan Year starting after December 31, 2001.
Top Heavy Rules. If any Non-Key Employee is covered under both a Defined Contribution Plan and a Defined Benefit Plan of the Employer, then the minimum top- heavy contribution shall be 5% and shall be provided under this Plan.
Top Heavy Rules. Q7:1 What is a “Top-Heavy” Plan?
