Top Heavy rules and EGTRA

[stephen]

Is it expected that when completing Top Heavy Test for 2002 for a calendar year plan (determination date 12/31/01) that we will use the new rules (like what happened for the HCE rules in 1998)?

[AndyH]

That was one subject that came up during an ASPA "webcast" this afternoon. I think I heard that the answer is yes, although some reinforcement of that would be helpful.

The topics were considerable, so I'd ask for other takes on that issue before reaching a conclusion, but that's what I think I heard.

[stephen]

AndyH

I also thought I heard the same response during the webcast but am unsure and hope to hear it from another source.

It would make sense for them to use the same methodology...