Top Heavy Nightmare

[rcline46]

Doctor Group, Cash Balance plan plus a 'Maybe' Safe Harbor 401(k) Profit SHaring plan, all on Corbel documents. Obviously Top Heavy.

The DC doc says it makes the TH contribution unless it is a Safe Harbor year, and the DB document does not make reference to the DC plan - all the usual language.

Now let us pretend that the DC plan elects safe harbor for years 1,2,3,4 but not 5, and elects again in year 6. THe DB plan provides TH in years 1,2,3,4, does not in 5, does in year 6. THe question is what is the DB TH formula in year 6?

Is it 2% times 5 years or 2% times 6 years? THe document reads "2% times Plan Years of Service" and years in which TH is made in DC plan is not referenced.

First, I need to fix the documents for cross TH minimums (ie not TH in DB if made in DC) or just always make TH in the DB plan. OR exclude years of TH made in the DC plan from "Plan years of Service" in the DB plan.

Any other thoughts?