Cross tested plans

[Guest jeri stitt]

I have a cross tested plan that has two active participants and two inactive participants. The inactives are still employed with less than l,000 hours. They get a 3% top heavy minimum benefit only. Do I include them in the cross testing.

[Blinky the 3-eyed Fish]

Yes. By the way, they are not terminated, so they are not inactive participants. Also consider for the plan year beginning in 2002 these part-time participants will need to receive the minimum allocation to satisfy the gateway requirements, not just the top heavy minimum.