Top Heavy

Top-Heavy Commentaries

Date	Subject	Title
01/31/12	Cross-testing	Cross-testing Gateway Requirement
01/31/12	Catch-up Contrib.	Catch-up Contributions & Top Heavy
03/25/11	Key Employee	Ownership Change Impact on Key EE
02/25/10	Safe Harbor	Safe Harbor 401(k) & Top Heavy
03/11/10	Forgotten Rules	Top Heavy Often Forgotten Rules
03/03/05	Determination Date	Top Heavy Determination Date
11/14/08	Basics	Top Heavy Basics Chart

Top Heavy FAQs

Date	Subject
04/04/08	TH Comp Full
04/04/08	Matching May Be Used
01/11/08	Key EE After Severance
11/16/07	TH Exempt? Defer & SH Match to NHCEs, No Forfeitures
11/16/07	RR 2004-13 When SH is Exempt from Top Heavy
03/04/04	Account Balance Items
02/20/04	In-service and the 5-year Lookback
11/07/03	Rollover Balances in the Determination Date Balance?
09/11/03	Spin-off and In-service Determination Date Rules
02/21/03	QDRO Payment to Ex-spouse in TH Test?
06/25/02	5-year Cliff, EGTRRA Match Change to TH Vest
05/17/02	EGTRRA TH Change to Determination Date Calc.

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