If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan (as defined in Code §408(k))) and the Employer has not maintained any defined benefit plan which during the 5 -year period ending on the "determination date" has or has had accrued benefits, the top-heavy ratio for this Plan alone or for the "required aggregation group" or "permissive aggregation group" as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the "determination date" (including any part of any Accou nt balance distributed in the 1-year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distribution made for a reason other than severance from employment, death or Total and Permanent Disability) , and the denominator of which is the sum of all Account balances (including any part of any Account balance distributed in the 1 -year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distribution made for a reason other than severance from employment, death or Total and Permanent Disability), both computed in accordance with Code §416 and the Regulations thereunder.

If the Employeremployer maintains one or more defined contribution plans (including any simplified employee pension plan (as defined in Code §408(k)))Simplified Employee Pension Plan) and the Employeremployer has not maintained any defined benefit plan whichthat during the 5 -yearfive-year period ending on the "determination date"determination date(s) has or has had accrued benefits, the top-heavy ratio for this Planplan alone or for the "requiredrequired or permissive aggregation group" or "permissive aggregation group"group as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employeeskey employees as of the "determination date" (includingdetermination date(s) including any part of any Accou ntaccount balance distributed in the 1-one-year period ending on the "determination date") (5-determination date(s) (five-year period ending on the "determination date"determination date in the case of a distribution made for a reason other than severance from employment, death or Totaldisability and Permanent Disability) in determining whether the plan is top-heavy for plan years beginning before ​), and the denominator of which is the sum of all Accountaccount balances (includingincluding any part of any Accountaccount balance distributed in the 1 -year period ending on the "determination date") (5-one-year period ending on the "determination date"determination date(s) (five-year period ending on the determination date in the case of a distribution made for a reason other than severance from employment, death or Totaldisability and Permanent Disability)in determining whether the plan is top-heavy for plan years beginning before ​), both computed in accordance with Code §416section 416 and the Regulationsregulations thereunder. Both the numerator and denominator of the top-heavy ratio are increased to reflect any contribution not actually made as of the determination date, but which is required to be taken into account on that date under Code section 416 and the regulations thereunder.

If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan (as defined in Code §408(k)))plan) and the Employer maintains or has not maintained anyone or more defined benefit planplans which during the 5 -year5-year period ending on the "determination date" has or has had any accrued benefits, the top-heavy ratio for this Plan alone or for theany "required aggregation group" or "permissive aggregation group" as appropriate is a fraction, the numerator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all Key Employees, determined in accordance with # above, and the "present value" of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the "determination date" (includingdate," and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all participants, determined in accordance with # above, and the "present value" of accrued benefits under the defined benefit plan or plans for all participants as of the "determination date," all determined in accordance with Code §416 and the Regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any partdistribution of any Accou nt balance distributedan accrued benefit made in the 1-year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distribution made for a reason other than severance from employment, death or Total and Permanent Disability) , and the denominator of which is the sum of all Account balances (including any part of any Account balance distributed in the 1 -year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distribution made for a reason other than severance from employment, death or Total and Permanent Disability), both computed in accordance with Code §416 and the Regulations thereunder.deat h

If the Employeremployer maintains one or more defined contribution plans (including any simplified employee pension plan (as defined in Code §408(k)))Simplified Employee Pension Plan) and the Employeremployer maintains or has not maintained anyone or more defined benefit plan whichplans that during the 5 -yearfive-year period ending on the "determination date"determination date(s) has or has had any accrued benefits, the top-heavy ratio for this Plan aloneany required or for the "requiredpermissive aggregation group" or "permissive aggregation group"group as appropriate is a fraction, the numerator of which is the sum of account balances under the aggregated defined contribution plan or plans for all key employees, determined in accordance with # above, and the present value of accrued benefits under the aggregated defined benefit plan or plans for all key employees as of the determination date(s), and the denominator of which is the sum of the account balances under the aggregated defined contribution plan or plans for all participants, determined in accordance with # above, and the present value of accrued benefits under the defined benefit plan or plans for all Key Employeesparticipants as of the "determination date" (includingdetermination date(s), all determined in accordance with Code section 416 and the regulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any partdistribution of any Accou nt balance distributedan accrued benefit made in the 1-one-year period ending on the "determination date") (5-determination date (five-year period ending on the "determination date"determination date in the case of a distribution made for a reason other than severance from employment, death or Totaldisability and Permanent Disability) , andin determining whether the denominator of whichplan is the sum of all Account balances (including any part of any Account balance distributed in the 1 -year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distribution madetop-heavy for a reason other than severance from employment, death or Total and Permanent Disability), both computed in accordance with Code §416 and the Regulations thereunder.plan years beginning before ​).

For purposes of [[Section 5.4(d)(3)(A) and (B)])]])] above the Employer maintains one or more defined contribution plans (including any simplified employee pension plan (as defined in Code §408(k)))value of account balances and the Employer has not maintained any defined benefit plan which duringpresent value of accrued benefits will be determined as of the 5 -yearmost recent valuation date that falls within or ends with the 12-month period ending on the "determination date"determination date, except as provided in Code section 416 and the regulations thereunder for the first and second plan years of a defined benefit plan. The account balances and accrued benefits of a participant # who is not a key employee but who was a key employee in a prior year, or # who has or has had accrued benefits,not been credited with at least one hour of service with any employer maintaining the plan at any time during the one-year period (five-year period in determining whether the plan is top-heavy for plan years beginning before ​) ending on the determination date will be disregarded. The calculation of the top-heavy ratio for this Plan alone or for the "required aggregation group" or "permissive aggregation group" as appropriate is a fraction, the numerator of which is the sum of the account balances of all Key Employees as of the "determination date" (including any part of any Accou nt balance distributed in the 1-year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distribution made for a reason other than severance from employment, death or Total and Permanent Disability) ,ratio, and the denominator ofextent to which is the sum of all Account balances (including any part of any Account balance distributed in the 1 -year period ending on the "determination date") (5-year period ending on the "determination date" in the case of a distributiondistributions, rollovers, and transfers are taken into account will be made for a reason other than severance from employment, death or Total and Permanent Disability), both computed in accordance with Code §416section 416 and the Regulationsregulations thereunder. Deductible employee contributions will not be taken into account for purposes of computing the top-heavy ratio. When aggregating plans the value of account balances and accrued benefits will be calculated with reference to the determination dates that fall within the same calendar year.