QDRO / In Service Distribution / Top Heavy

[sdix401k]

I cannot find regs or a post regarding the treatment of a QDRO for a key employee during the last 5 years for top heavy calculations. I am pretty sure that this balance needs to be added back in?

I assume that a QDRO would also be added back in for an employee who worked more than an hour during the determination plan year?

Thanks in advance.

Got it.

For all others:

Any distribution other than termination of employmnet, death, or disability should be added back in. Interesting position on coorective distributions relating to the failure of ADP/ACP Tests?

[Kirk Maldonado]

I think that Reish & Luftman posted something on their website about this issue, but I'm not absolutely sure.

[saabraa]

That's correct. There was an ASPA conference question, and the IRS informally stated generically that QDRO alternate payee balances and distributions are part of the topheavy calculation and are attributed to the original employee participant.