top heavy for ER with Two plans

[Earl]

Employer has DB plan that doesn't cover all the employees. It is Top Heavy.

One of the excluded employees participates in a second Safe Harbor 401(k) Plan.

Is the Top Heavy minimum for this employee bumped up from the 3%? (to 4% minimum?)

Thank you

[Blinky the 3-eyed Fish]

That DB excluded employee participates in only a DC plan of the employer, so their TH minimum is 3%. 4% was an old rule to be able to buy back the 415(e) fraction in a TH plan and is certainly not applicable any longer unless you have an archaic document that calls for it.

[Earl]

Thank you very much.

Earl