Does a QNEC also satisfy top heavy?

[Guest Sponias]

I have a plan with 6 HCEs and 2 NHCs. A QNEC (greater than 3%) is needed to pass the ADP test. In addition, the plan is top heavy. Does the QNEC also satisfy the top heavy minimum contribution?

[Mike Preston]

Yes. Unless the plan document somehow precludes it. In other words, the plan document defines the TH minimum and it should indicate that a QNEC counts towards it.