In any plan year in which this plan is top-heavy (as defined in [Section 5.4(d)(2)]), the top-heavy minimum benefit requirement with respect to a participant shall first be met by any allocation to the qualified nonelective contribution account for the plan year. Then, the contributions and forfeitures allocable to the profit sharing account shall be adjusted as necessary for compliance. The total of the contributions and forfeitures allocated to such account(s) of each participant shall not be less than an amount equal to 3% of his compensation or the largest percentage of elective deferral contribution, employer contribution, and forfeiture allocated on behalf of any key employee for that year, whichever is less.
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