Schedule T

[Guest CCarter]

Hi-

I have a plan that had to put in a top-heavy contribution for the plan year ended 12/31/01. The company put only the 3% top- heavy contribution in - no other employer money was given. To receive the top-heavy contribution participants had to be there on the last day of the plan year.

For schedule T can I check off d one questions 3 or do I need to run the ratio on question 4?

Thank You!!!

[Archimage]

Why did you have to put the contribution into the plan? Is it a 401(k)?

[Guest CCarter]

Yes - it has a 401(k) feature

[wmyer]

I believe you will have to run the ratio test. Did any HCEs receive the top-heavy contribution? If not, you can probably put Exception Code "D" for the 401(k) component (if all non-excludable NHCEs were permitted to defer); and Exception Code "B" for the Non-elective component (if no HCEs got a top-heavy contribution). So you won't really need to work any numbers.