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Do the Top Heavy rules apply to a non-electing church plan?


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I'm trying to finalize a document for a non-electing church plan and I'm tempted to get rid of the Top Heavy language. Every time I start to hit the delete key, I pull my hand back. Maybe because something in my subconscious is screaming don't do it. Your help would be appreciated or I'll never get to the end of this document.

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