Plan Wording

[Guest dietpepsi]

Is anyone willing to share what wording they put in their comparability plans to cover the following situation:

Plan has a 1000 hour, last day of the plan year requirement for the allocation. Plan is top-heavy. Some people only receive the TH minimum. The plan fails the gateway. Those people that are below the gateway are bumped up to make the plan pass the gateway.

My plan does not currently say that you can bump these people up to the gateway. It specifically says they will receive no more than what is required to satisfy the top-heavy minimum. Therefore, I will be doing a corrective amendment by Oct 15 to allow for this correction for the 2002 plan year. For 2003 and future I would like some failsafe language in the plan.

I have an article dated 1-23-2003 from Sungard Corbel that says they had submitted some wording to the Volume Submitter Coordinator for approval for the "topping-off the tank" wording. Anybody willing to share any wording that has been approved by the Volume Submitter Coordinator or has been approved via Determination Letter in an individually designed plan?

Thanks