top heavy 401k

[Guest greggi39]

top heavy 401k plan(12/31/01 pye). the hce/key defers and withdraws the $ before the end of the plan year to avoid the top heavy min requirement to the 3 nhce's/nonkeys. does the plan avoid the top heavy min contrib? is the amount that was deferred included in adp test? --no other amounts were contributed

[Guest Richard Scheer]

Where in the code does it permit the Key employees (or anyone else) to withdraw their 401(k) contributions during the year?