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Updated for 2011
Qualified Plans
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Top-Heavy Plan Requirements
A top-heavy plan is one that mainly favors partners, sole proprietors, and other key employees. Most qualified plans, whether or not top heavy, must contain provisions that meet the top-heavy requirements.
A plan is top heavy for any plan year for which the total value of the accrued benefits or account balances of key employees is more than 60% of the total value of accrued benefits or account balances of all employees.
Top-heavy rule exception:
The top-heavy plan requirements do not apply to SIMPLE 401(k) plans or to safe harbor 401(k) plans that consist solely of safe harbor contributions.
Related Links
- What Are Qualified Plans?
- Deducting Plan Contributions
- Who Can Set Up a Qualified Plan
- Professional Assistance
- Qualification Rules for Qualified Plans
- Qualified Plan Participation Rules
- Restrictions on Conditions of Participation in Qualified Plan
- Minimum Vesting Standards for Qualified Plans
- Two Kinds of Qualified Plans
- Defined Contribution Plan
- Funding Requirement for Defined Contribution Plans
- Maximum Deductible Percentage for Contributions
- Defined Benefit Plan
- Funding Requirement for Defined Benefit Plans
- Annual Benefit Limit Under a Defined Benefit Plan
- 401(k) Plans
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- Limit on Elective Deferrals
- Catch-Up Contributions for a 401(k) Plan
- Employee Compensation Limit
- Form W-2 Reporting for Elective Deferrals
- Automatic Enrollment in a 401(k) Plan
- Limits on Contributions and Benefits
- Contribution Restriction for Self-Employed Persons
- Figuring a Self-Employed Person's Deductible Contributions
- Special Computation for Self-Employed Persons
- Timing Deductible Contributions
- Promissory Notes
- Self-Employed Persons
- Overall Annual Contribution Limit
- Qualified Roth Contribution Program
- Early Distributions From 401(k) Plans
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- Reminders
- Master or Prototype Plans
- Individually Designed Qualified Plan
- Setting Up a Qualified Plan
- Credit for Small Employer Pension Plan Startup Costs
- Credit for Qualified Retirement Savings Contributions
- Funding Requirements for Defined Benefit Plans and Money-Purchase Plans
- Reporting Requirements for Qualified Plans
- Discrimination Tests
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