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Guest Don N

Top Heavy Minimum-2 plans

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Guest Don N

I have a 2 plan situation DB/DC where the top heavy minimum has been provided in the DB; I want to change this & provide the safe harbor 5% allocation under the DC only. My question- for non-keys who have a plan accrued DB benefit well in excess of the DB minimum, do I have to still give them a 5% DC allocation for the switch year? An answer with a cite would be appreciated.Thanks in advance!!

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