AKPension

For an example, house is 900 SQ feet and the roof estimate is $32,000 and new ceramic tiles estimate is $25,000

Participant sends in a Hardship request for "Expenses for the repair of damages to my principal residence that would qualify as a casualty deductions". The proof submitted looks like he is not just repairing the damage but making major upgrades to his home. Is this allowed?

Thank you very much for your responses they were very helpful!

Yes there are 2 HCE's who are not Key employees. The Key employees did do deferrals

Plan uses Safe Harbor Nonelective 3% but excludes Key Employees and HCE's. For 2016, the plan is Top Heavy but there are no NCE's covered under this plan only HCE's and Key Employees. Does the Top Heavy minimum have to be given?