Top Heavy min contribution

[dmb]

I have a Standardized 401k plan that is top heavy for 2002. The employer matches 100% of deferrals. All participants except one receive enough of a match to cover the 3% TH min contribution. Can the employer simply contribute an additional amount to the one participant to get them up to 3% allocation or must there be uniform allocation to all participants since it is a standardized doc?? Thanks.

[Tom Poje]

My understanding would be that all have to receive because the plan is standardized. Certainly, in the past, you couldn't do it.

I guess rev proc 2000-20 removed some of the language in regards to preventing this, but that it is still implied in 5.03 of rev prc 2000-20

http://www.benefitslink.com/IRS/revproc2000-20.shtml