Section 318 attribution for Key EE under EGTRRA

[Guest GMedley]

Do the Section 318 attribution rules still apply when determining Key Employees under EGTTRA? I sit pondering the revised top heavy language for plan years after 12/31/2001, but it's just not clear to me.

Anyone else think they know?

thanks.

Grant

[R. Butler]

I don't see anything that changes 318 attribution.