If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan) and the Employer maintains or has maintained one or more defined benefit plans which during the 5-year period ending on the "determination date" has or has had any accrued benefits, the top-heavy ratio for any "required aggregation group" or "permissive aggregation 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," 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 distribution of an 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, deat h

If the Employeremployer maintains one or more defined contribution plans (including any simplified employee pension plan)Simplified Employee Pension Plan) and the Employeremployer maintains or has maintained one or more defined benefit plans whichthat during the 5-five-year period ending on the "determination date"determination date(s) has or has had any accrued benefits, the top-heavy ratio for any "requiredrequired or permissive 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,key employees, determined in accordance with # above, and the "present value"present value of accrued benefits under the aggregated defined benefit plan or plans for all Key Employeeskey employees as of the "determination date,"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"present value of accrued benefits under the defined benefit plan or plans for all participants as of the "determination date,"determination date(s), all determined in accordance with Code §416section 416 and the Regulationsregulations thereunder. The accrued benefits under a defined benefit plan in both the numerator and denominator of the top-heavy ratio are increased for any distribution of an 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, deat hdeath or disability and in determining whether the plan is top-heavy for plan years beginning before ​).

If the Employer maintains one or more defined contribution plans (including any simplified employee pension plan)plan (as defined in Code §408(k))) and the Employer maintains or has not maintained one or moreany defined benefit plansplan which during the 5-year5 -year period ending on the "determination date" has or has had any accrued benefits, the top-heavy ratio for anythis 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 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," and the denominatordate" (including any part 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 distribution of an accrued benefit madeAccou 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, deat hdeath 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)Simplified Employee Pension Plan) and the Employer maintains oremployer has not maintained one or moreany defined benefit plans whichplan that during the 5-five-year period ending on the "determination date"determination date(s) has or has had any accrued benefits, the top-heavy ratio for any "requiredthis plan alone or for the required 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 under the aggregated defined contribution plan or plans forof 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 Employeeskey employees as of the "determination date," and the denominatordetermination date(s) including any part of which is the sum of theany 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 distribution of an accrued benefit madebalance 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, deat hdeath or disability and in determining whether the plan is top-heavy for plan years beginning before ​), and the denominator of which is the sum of all account balances including any part of any account balance distributed in the one-year period ending on the 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 disability and in determining whether the plan is top-heavy for plan years beginning before ​), both computed in accordance with Code section 416 and the regulations 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.

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)value of account balances and the Employer maintainspresent value of accrued benefits will be determined as of the most recent valuation date that falls within or has maintained one or more defined benefit plans which duringends with the 5-year12-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 hadnot been credited with at least one hour of service with any accrued benefits,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 any "required aggregation group" or "permissive aggregation 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,ratio, and the "present value" of accrued benefits under the aggregated defined benefit plan or plans for all Key Employees as of the "determination date,"extent to which distributions, rollovers, and the denominator of which is the sum of thetransfers are taken into 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 determinedwill be made in accordance with Code §416section 416 and the Regulationsregulations thereunder. TheDeductible 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 under a defined benefit plan in bothwill be calculated with reference to the numerator and denominator ofdetermination dates that fall within the top-heavy ratio are increased for any distribution of an 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, deat hsame calendar year.