Transition Rule. If, but for this Section 3.6.3, Section 3.6.1 of this Appendix would begin to apply with respect to this Plan because it is a top heavy plan, the application of Section 3.6.1 of this Appendix shall be suspended with respect to any individual so long as there are no: (a) employer contributions, forfeitures or voluntary nondeductible contributions allocated to such individual (if this Plan is a defined contribution plan), or (b) accruals for such individual (if this Plan is a defined benefit plan).
Appears in 2 contracts
Sources: Pension Plan Trust Agreement (Entegris Inc), Employee Stock Ownership Plan Trust Agreement (Entegris Inc)