use of match for minimum benefit in top heavy plan

[AndyH]

Top heavy K plan with discretionary contribution uses the match to satisfy top heavy minimum.

The match used for the top heavy minimum must be tested under 401 (a)(4). Exactly what does this mean?

I understand that the match used for 416 is not a match for 401(m) testing.

Clearly the match used for 416 would be subject to general testing in amounts.

Does it also mean that the match is not a match for benefit, rights, and features, in which case there would be different rates of match?

[Archimage]

How can the match be used for your top heavy minimum? I know you can do that for plan years beginning after 12/31/2001 but how does that apply here?

[AndyH]

You always could, but you had some complications that make it very unusual to do so.