DETERMINATION OF TOP Clause Samples

DETERMINATION OF TOP heavy status.

DETERMINATION OF TOP. HEAVY STATUS (a) DETERMINATION OF PRESENT VALUES AND AMOUNTS - This paragraph 14.7 shall apply for purposes of determining the Present Values of accrued benefits and the amounts of account balances of Employees as of the Top-Heavy Determination Date. (b) DISTRIBUTIONS DURING THE PLAN YEAR ENDING ON THE TOP-HEAVY DETERMINATION DATE - The Present Value of accrued benefits and the amounts of account balances of an Employee as of the Top-Heavy Determination Date shall be increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with this Plan under Code Section 416(g)(2) during the 1-year period ending on the Top-Heavy Determination Date. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with this Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from Service, death, or Disability, this provision shall be applied by substituting "5-year period" for "1-year period". (c) EMPLOYEES NOT PERFORMING SERVICES DURING THE PLAN YEAR ENDING ON THE TOP-HEAVY DETERMINATION DATE - The accrued benefits and accounts of any individual who has not performed services for the Employer during the 1 -year period ending on the Top-Heavy Determination Date shall not be taken into account." MINIMUM DISTRIBUTION REQUIREMENTS MODEL AMENDMENT TO THE PROTOTYPE DEFINED CONTRIBUTION PLAN BASIC PLAN DOCUMENT #01 The Employer named in the Adoption Agreement hereby amends the Plan to reflect certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is intended as a good faith compliance with the requirements of EGTRRA and is to be construed in accordance with EGTRRA and guidance issued thereunder. Except as otherwise provided, this amendment shall be effective as of the first day of the first Plan Year beginning after December 31, 2001. This amendment shall supersede the provisions of the Basic Plan Document #01 to the extent those provisions are inconsistent with the provisions of this amendment. The Basic Plan Document #01 is hereby amended as follows:

DETERMINATION OF TOP. HEAVY STATUS A. For any Plan Year beginning after December 31, 1983, this Plan is a Top-Heavy Plan if any of the following conditions exist: 1 . If the top-heavy ratio for this Plan exceeds 60% and this Plan is not part of any required aggregation group or permissive aggregation group of plans.

DETERMINATION OF TOP. Heavy Status. This section shall apply for purposes of determining whether the Plan is a top-heavy plan under Code ss. 416(g) and whether the Plan satisfies the minimum benefits requirements of Code ss. 416(c) for Plan Years beginning on or after January 1, 2002. If, as of the last day of any such Plan Year ("determination date"), the sum of the present value of the accrued benefits of key employees (as defined below) exceeds 60% of the sum of the present value of the accrued benefits of all employees as of that determination date, this Plan will be top heavy for the immediately following Plan Year. For this purpose,

DETERMINATION OF TOP. HEAVY STATUS (a) DETERMINATION OF PRESENT VALUES AND AMOUNTS - This paragraph 14.7 shall apply for purposes of determining the Present Values of accrued benefits and the amounts of account balances of Employees as of the Top-Heavy Determination Date. (b) DISTRIBUTIONS DURING THE PLAN YEAR ENDING ON THE TOP-HEAVY DETERMINATION DATE - The Present Value of accrued benefits and the amounts of account balances of an Employee as of the Top-Heavy Determination Date shall be increased by the distributions made with respect to the Employee under the Plan and any plan aggregated with this Plan under Code Section 416(g)(2) during the 1-year period ending on the Top-Heavy Determination Date. The preceding sentence shall also apply to distributions under a terminated plan which, had it not been terminated, would have been aggregated with this Plan under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a reason other than separation from Service, death, or Disability, this provision shall be applied by substituting "5-year period" for "1-year period".

DETERMINATION OF TOP. HEAVY STATUS The Plan will be considered to be top-heavy for the Plan Year if, as of the Anniversary Date of the preceding Plan Year, (a) the sum of the Accounts (including contributions which are due but unpaid as of such Anniversary Date and including any part of any Account distributed in the five-year period ending on such Anniversary Date) of participants who are key employees (as defined in Section 416 (i) of the Code) ("Key Employees") exceeds 60% of the sum of the Accounts (including contributions which are due but unpaid as of such Anniversary Date and including any part of any Account distributed in the five-year period ending on such Anniversary Date) of all Participants (the "60% Test"), or (b) the plan is part of a required aggregation group (within the meaning of Section 416 (g) of the Code) and the required aggregation group is top-heavy. However, and notwithstanding the results of the 60% Test, the plan shall not be considered a top-heavy plan for any Plan Year in which the Plan is part of a required or permissive aggregation group (within the meaning of Section 416 (g) of the Code) which is not top-heavy.

DETERMINATION OF TOP. Heavy: The requirements of this section, as modified by Subsection 12.11, shall become operative during any Plan Year the Plan should become top-heavy. The Plan will be considered a top-heavy plan for the Plan Year if as of the last day of the preceding Plan Year (or with respect to the last day of the initial Plan Year, the last day of such year) (1) the aggregate of Accounts of Members who are Key Employees (as defined in Section 416(i) of the Code) exceeds 60% of the aggregate of Accounts of all Members (the “60% Test”) or (2) the Plan is part of a required aggregation group (within the meaning of Section 416(g) of the Code) and the required aggregation group is top-heavy. For purposes of making the “60% Test,” Members who have not been employed by a Participating Company at any time during the last five years shall be excluded. However, and notwithstanding the results of the 60% Test, the Plan shall not be considered a top-heavy plan for any Plan Year in which the Plan is a part of a permissive aggregation group (within the meaning of Section 416(g) of the Code) which is not top-heavy.

DETERMINATION OF TOP. Heavy and Super Top-Heavy Status. (a) Top-Heavy Status. This Plan shall be a Top-Heavy Plan for any Plan Year commencing after December 31, 1983, if any of the following conditions exists: (1) this Plan is not part of any Required Aggregation Group or Permissive Aggregation Group of plans and the Top-Heavy Ratio for this Plan exceeds 60%; or (2) this Plan is a part of a Required Aggregation Group of Plans but not part of a Permissive Aggregation Group, and the Top-Heavy Ratio for the Required Aggregation Group of plans exceeds 60%; or (3) this Plan is a part of a Required Aggregation Group and part of a Permissive Aggregation Group of plans, and the Top-Heavy Ratio for the Permissive Aggregation Group exceeds 60%.

DETERMINATION OF TOP. HEAVY STATUS SHALL BE AMENDED BY ADDING THE FOLLOWING AT THE BEGINNING OF THIS SECTION: "The determination of whether the plan is Top-Heavy shall be determined on separately for each non-related Participating Employer such that only the Employees of each individual non-related Employer and the contributions of such Participating Employer are considered." SECTION 14.01 APPLICATION SHALL BE AMENDED BY ADDING THE FOLLOWING AT THE END OF THIS SECTION: