TPApril Posted June 22, 2022 Report Share Posted June 22, 2022 Participant has been working part time for years, under 1000 hours. In last plan year they worked zero hours, but they are not formally terminated. My recordkeeping system has excluded them from the Top Heavy Test. But his balance is so large, that it makes a difference whether the plan is top heavy or not. Include or exclude him? Link to comment Share on other sites More sharing options...
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