This excerpt taken from the HBI 8-K filed Sep 5, 2006.
13.05 Aggregation of Plans
Each other defined contribution plan and defined benefit plan maintained by the Employers that covers a Key Employee as a Participant or that is maintained by the Employers in order for a Plan covering a Key Employee to qualify under Section 401(a)(4) and 410 of the
Code shall be aggregated with this Plan in determining whether this Plan is Top-Heavy. In addition, any other defined contribution or defined benefit plan of the Employers may be included if all such plans which are included when aggregated will continue to qualify under Section 401(a)(4) and 410 of the Code.