ARTICLE XI
TOP HEAVY PROVISIONS

Section 4. Determination of Top Heavy Status.

The Board shall determine, on a year by year basis, the Top Heavy status of the Plan. Such determination shall be made pursuant to this paragraph of the Plan and Section 416 of the Internal Revenue Code. For any Plan Year in which this Plan is a Top Heavy Plan, the Top Heavy provisions of the Plan will be followed. For purposes of determining Top Heavy status, the following special rules shall apply:

1. If any Participant is a Non–Key Employee for any Plan Year, but such Participant was a Key Employee for any prior Plan Year, such Participant's Present Value of Accrued Benefit shall not be taken into account for purposes of determining whether this Plan is a Top Heavy Plan (or whether any Aggregation Group which includes this Plan is a Top Heavy Group).
2. For purposes of determining a Participant's account, such account shall:
   1. Include the present value of Accrued Benefit using the following actuarial assumptions of the Plan;
   2. Include any Plan distributions made to such Participant during the one–year period ending on the Determination Date, except that in the case of a distribution made for a reason other than severance from employment, death or disability, this provision shall be applied by substituting five-year period for one-year period. For purposes of this paragraph, a Participant shall include any Employee who is not employed as of the Determination Date but who was employed at any time during the one–year period. The foregoing shall also apply to distributions under a terminated qualified plan of the Employer which, if it had not been terminated, would have been required to be included in an aggregation group;
   3. Include any non–deductible Employee contributions, whether voluntary or mandatory;
   4. Not include, except as otherwise provided in the Treasury Regulations, Employee initiated rollover contributions or similar transfers to the transferee Plan;
   5. Include any rollover contributions, plan–to–plan transfers or similar transfers initiated by the Employer or made to a plan maintained by an Affiliated Company; and
   6. Not include the Accounts and Accrued Benefits of a Participant who has not received Compensation from the Employer maintaining the Plan during the one–year period ending on the Determination Date.