Top Heavy - Officer status

[Alex Daisy]

My question is on what is the definition of an "Officer" in a 401(k) Plan fo rTop Heavy Purposes.

I know that its a facts and circumstances test. Someone with the title but no authority is not an officer, someone who has the authority but no title could be.

My question is what Authority? Is it the authority to hire / fire, authorize / sign checks, legally bind the company to a particular course of action, e.g., set process or fees?

Does each employee who is considered an officer need to be able to make these decisions independently of another employees?

If two employees who can hire and fire but cannot do it independently of each other still considered OFFICERS?

Thank you in advance