Top-Heavy aggregation with Terminated Plan and 416(g)(3)

[KJohnson]

Is there any official guidance on whether a five year or one year look back applies to distributions from a terminated plan in determining top-heavy status?

It would seem that the last sentence of IRC §416(g)(3)(A), which provides for a 1-year add-back rule, implies that the 5-year add-back rule in §416(g)(3)(B) for "in-service" distributions should not apply.

Why would they have the reference to termination in (g)(3)(A), if they were just going to take it away with the exception in (g)(3)(B)? On the other hand, a distribuiton due to terminatio of the plan is not a distribution on account of "death, disability or separation from service".

[Guest philc]

Any response to this one?