Under current tax laws, qualified retirement plans, including the Plan, are required to contain provisions that will become effective if they become "top-heavy." A plan is considered top-heavy only if the present value of the accumulated accrued benefits for certain highly paid employees is more than 60% of the accrued benefits for all employees.

It is unlikely that the Plan will ever become top-heavy. If it does, certain minimum benefits must be provided. A more detailed explanation of these provisions will be provided if and when the Plan ever becomes top-heavy.