Defined Contribution Plan Document
ARTICLE XI
TOP HEAVY PROVISIONS
Section 3. Top Heavy Requirements.
For any Top Heavy Plan Year, as determined in Section 1(h) of this Article, the
Plan shall provide the following:
- Special vesting requirements of Section 416(b) of the Internal Revenue
Code pursuant to Section 5 of this Article, and
- Special minimum benefit requirements of Section 416(c) of the Internal
Revenue Code pursuant to Section 2 of this Article.
- Special compensation requirements of Section 416(d) of the Internal
Revenue Code pursuant to Section 1(d) of this Article.