Can top heavy plans exclude bonuses from compensation?

[R. Butler]

Can a top heavy plan exclude bonuses from compensation?

[Guest]

a plan can exclude anything it wants from compensation, but top heavy is based on 415 comp, which includes all. so, based on your wording, no, a plan can not exclude bonuses from top heavy.

If you exclude bonuses for allocation purposes you will have to perform 414s comp testing.

[AndyH]

... or general test it on gross wages.