Top Heavy Aggregation

[KJohnson]

EGTRRA got got rid of the four year look back as to who is a key.

Do you know whether the IRS takes the position that this also eliminates the four year look back for aggregating any plan in which the "key employee participate in the plan year containing the determination date and any of the four preceding plan years?"

[Belgarath]

In general, I think it does eliminate the four year lookback. But I don't read it to in all situations. For example, a terminated plan where the employees don't terminate employment, or it isn't death or disability. If you look at 416(g)(3)(B), to me this indicates that you'd go to a 5 year lookback if it were just a plan termination. However, this is just my opinion - I haven't seen anything specific from the IRS one way or the other.