Easy Question: Is This Plan Top Heavy?

[PensionPro]

TH ratio on system report is 60%, but it is actually 60.04. All the numbers including inservice distributions have been reviewed. Is the plan top heavy?

[GMK]

Here's a previous discussion:

http://benefitslink.com/boards/index.php?/topic/37296-top-heavy-ratio-and-rounding/

[Hojo]

So the easy answer is yes, 60.04 > 60

[PensionPro]

The system (widely used in the industry) only goes one decimal. There is nothing that says it is wrong to only go one decimal. With the same fact pattern we have

60% = 60%

60.0% = 60%

60.04% > 60%

Should I take our report that says ratio is 60.0, then hand calculate to see whether it is 60.04 or 60.002 or just rely on the report? Fun stuff.