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Is the Top Heavy Minimum being met?


Guest Powers

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Posted

I have a small takeover profit sharing plan (without a 401k/m option) that is top-heavy. The only monies deposited in the plan are used to pay the life insurance premiums for the key employee. Doesn’t this constitute a contribution and aren’t the non-keys required to receive their top-heavy minimum?

Don't you just love takeovers?:D

Posted

If the amounts deposited are contributions, you are correct. It is highly likely they are contributions. There are some minor exceptions for interest free loans to cover short term cash flow issues, but I wouldn't think they apply in this case.

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