Top Heavy contribution for deceased participant?

[Guest persie]

This 401(k) plan is top heavy for 2011, and key employees made deferrals. So top heavy contribution is necessary. One of the non-key participants deceased during 2011, therefore was not employed on the last day of the plan year.

Under the allocation conditions for a profit sharing contribution, the document waives the last day employment requirement if the employee dies.

So, do we allocate a minimum top heavy contribution to the deceased guy?

Or, is he simply not employed on the last day of the year, so no top heavy contribution for him?

Thanks for any insight.

[movedon]

I believe the answer is in your document. If it says nonkeys don't get the top heavy minimum unless they're employed on the last day of the year, and there's no mention of an exception for death, then the dead guy gets no contribution (unless he died on 12/31).