Top Heavy Minimums

[perkinsran]

This is a pretty elementary question, but I seem to have a brain freeze. A plan bacame top heavy as of 12/31/2005 and is subjected to minimum contribuitons in 2006. It is a 401k voluntary only plan. Assuming the key employees do not make any 401k contributions in 2006, can I assume there is no Top heavy minimum for 2006. The 401k contributed by key employees in 2005 is irrelevant--correct?

[Sully]

You are correct. (Assumes no contributions and no forfeitures reallocated to the key employees for 2006.)