Excerpt: We are providing the following information for the benefit of subscribers to the Corbel, PPD and FDP volume submitter cross-tested plan documents [concerning] options for amending an employer's plan to provide ... the 'minimum gateway' allocations generally required under [the cross-tested regulations, if the plan is top-heavy or uses a 3% nonelective contribution to qualify a 401(k) plan as a safe harbor plan].  MORE >>