If a Non-Key Employee # participates in this Plan and a defined benefit plan included in a Required Aggregation Group which is top heavy, # 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, such 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-twelfth (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 (3%) multiplied by years of service when the plan is top-heavy or # thirty percent (30%).

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%).

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, four percent (4%) shall be substituted for three percent (3%) in the paragraph above.