Top Heavy Test; Fiscal yr amending to calendar year

By Jean
February 17, 2000 in 401(k) Plans

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When a fiscal year plan is amends to a calendar year plan is the top heavy test applied correctly in this example?

Year 1: 9/98 - 8/99

Year 2: 9/99 - 12/99

Year 3: 1/00 - 12/00

Determ Date yr 1 = 8/99

Determ Date yr 2 = 8/99

Determ Date yr 3 = 12/99

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