ARTICLE XI
TOP HEAVY PROVISIONS

Section 3: Compensation Definition and Limitation. "Compensation" shall mean compensation as defined under Sections 8 and 9 of Article IX. In any Plan Year in which the Plan is Top-heavy, in no event shall Compensation in excess of two hundred thousand dollars ($200,000.00) (as adjusted by the Secretary of Treasury at the same time and in the same manner as under Section 415(d) of the Code) be taken into account in determining the calculation.

An Employee's Compensation shall be aggregated with the Compensation of Employees who are, on any one day of the year, a Spouse or lineal descendant who has not attained age nineteen (19) before the last day of the year, of an individual who during the year was: (a) an active or former Employee and a five percent owner within the meaning of Section 414(q)(3) of the Code and the regulations thereunder; or (b) one of the ten (10) most highly compensated employees within the meaning of Section 414(q) of the Code; provided, however, that any compensation paid to such Spouse of lineal descendant shall be treated as if it were paid to the individual described in (a) or (b) above.