Former employees and top-heavy tests

[Guest Enda80]

What are the rules for former key employees who (1) still work there, but no longer hold key employee status due to their no longer having ownership or sufficient salary or (2) don't work there anymore?

How do employees who left before the current plan year or before the last day of the plan year figure in?

[Blinky the 3-eyed Fish]

Answers found in IRC 416 and corresponding regs.

[Guest Sieve]

How true it is! Blinky's got it right again!!