Top Heavy requirement for deferral only 401k

[dmb]

Is a traditional 410k plan with salary deferral money only (no employer match or NEC) subject to top heavy testing and minimum contribution requirements??

[WDIK]

Yes, it is.

[Kevin C]

and key employee deferrals count when you determine the required top heavy minimum contribution.

[dmb]

and key employee deferrals count when you determine the required top heavy minimum contribution.

Thanks, that's how i remembered it, but wasn't sure if anything has changed. I don't do a lot of 401k work.

[12AX7]

When a small traditional (k) becomes TH, it may be time to examine if a SH match plan makes sense.

[dmb]

When a small traditional (k) becomes TH, it may be time to examine if a SH match plan makes sense.

Good point, thanks again.