Common use of DETERMINATION OF TOP Clause in Contracts

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".