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:

  1. Special vesting requirements of Section 416(b) of the Internal Revenue Code pursuant to Section 5 of this Article, and
  2. Special minimum benefit requirements of Section 416(c) of the Internal Revenue Code pursuant to Section 2 of this Article.
  3. Special compensation requirements of Section 416(d) of the Internal Revenue Code pursuant to Section 1(d) of this Article.