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In lieu of the above, if a Non-Key Employee participates in this Plan and a defined benefit pension plan included in a Required Aggregation Group which is top heavy, a minimum allocation of five percent (5%) of Annual 415 Compensation shall be provided under this Plan. However, for any Plan Year when # the Plan is a Top Heavy-Plan and # a Key Employee is a Participant in both this Plan and a defined benefit plan included in a Required Aggregation Group which is top-heavy, seven and one-half percent (7 1/2%) shall be substituted for five percent (5%).

In lieu of the above, ifIf a Non-Key Employee # participates in this Plan and a defined benefit pension plan included in a Required Aggregation Group which is top heavy, a minimum allocation of five percent (5%) of Annual 415 Compensation shall be provided under this Plan. However, for any Plan Year when # the Plan is a Top Heavy-PlanTop-Heavy Plan, and # a Key Employee is a Participant in both this Plan and a defined benefit plan included in a Required Aggregation Group which is top-heavy, sevensuch Non-Key Employee who is participating in this Plan and a defined benefit plan maintained by the Employer shall receive a minimum monthly accrued benefit in the defined benefit plan equal to the product of # one-halftwelfth (1/12th) of Annual 415 Compensation averaged over the five (5) consecutive Limitation Years (or actual Limitation Years, if less) which produce the highest average and # the lesser of # three percent (7 1/2%(3%) shall be substituted for fivemultiplied by years of service when the plan is top-heavy or # thirty percent (5%(30%).

In lieu12.4Minimum Allocations. For any Top-Heavy Plan Year, the sum of the above, if aEmployer contributions (including Company Matching Contributions) allocated to the Account of each Non-Key Employee participatesshall be equal to at least three percent (3%) of such Non-Key Employee’s Annual 415 Compensation (reduced by contributions and forfeitures, if any, allocated to each Non-Key Employee in this Plan and aany defined benefit pensioncontribution plan included with this plan in a Required Aggregation Group whichGroup). However, if # the sum of the Employer contributions allocated to the Account of each Key Employee for such Top-Heavy Plan Year is top heavy, a minimum allocationless than three percent (3%) of five percent (5%) ofeach Key Employee’s Annual 415 Compensation shall be provided underand # this Plan. However, for any Plan Year when # the Plan is a Top Heavy-Plan and # a Key Employee is a Participantnot required to be included in both this Plan andan Aggregation Group to enable a defined benefit plan included in a Required Aggregation Group which is top-heavy, seven and one-half percent (7 1/2%)to meet the requirements of Code Section 401(a)(4) or 410, the sum of the Employer contributions allocated to the Account of each Non-Key Employee shall be substituted for five percent (5%).equal to the largest percentage allocated to the Account of any Key Employee.

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