ARTICLE XI
TOP HEAVY PROVISIONS

Section 6. Adjustment in Section 415 Limits for Top Heavy Plan Year.

In any Top Heavy Plan Year, the denominators of the defined benefit and defined contribution fractions as described in Internal Revenue Code Section 415(e) are computed by substituting the factor 1.0 for 1.25.

For Limitation Years beginning on or after January 1, 2000, the 1.0 fraction limitation of Section 415(e) of the Internal Revenue Code and those provisions reflecting Section 416(h) of the Internal Revenue Code are hereby deleted from the Plan.