LIMITATIONS ON ALLOCATIONS. In any Plan Year in which the Top-Heavy Ratio exceeds 90% (i.e., the Plan becomes Super Top-Heavy), the denominators of the Defined Benefit Fraction (as defined in paragraph 1.15) and Defined Contribution Fraction (as defined in paragraph 1.18) shall be computed using 100% of the dollar limitation instead of 125%.
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Samples: East West Bancorp Inc, Non Standardized Adoption Agreement (Princeton Review Inc), Adoption Agreement (Shared Technologies Cellular Inc)
LIMITATIONS ON ALLOCATIONS. In any Plan Year in which the Top-Top Heavy Ratio exceeds 90% (i.e., the Plan becomes Super Top-Top Heavy), the denominators of the Defined Benefit Fraction (as defined in paragraph 1.15) and Defined Contribution Fraction (as defined in paragraph 1.18) shall be computed using 100% of the dollar limitation instead of 125%.
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Samples: First Keystone Corp
LIMITATIONS ON ALLOCATIONS. In any Plan Year in which the Top-Heavy Ratio exceeds 90% (i.e., the Plan becomes Super Top-Heavy), the denominators of the Defined Benefit Fraction (as defined in paragraph 1.151.16) and Defined Contribution Fraction (as defined in paragraph 1.181.19) shall be computed using 100% of the dollar limitation instead of 125%.
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