top heavy calculation for 401(k) plan - for the umpteenth time, what r

[MR]

This one's been discussed before, but I don't see a definitive answer. The regs seem to indicate that receivable 401(k) contributions do not count in a top heavy test. In a prior string, Tom Poje referenced an ASPA conference in 1998 (workshop 44) in which Michael Pruett indicated that certain obligations were to be included. He references a footnote, but the number was blank. Does anyone know what Rev Ruling he was referring to?

[Richard Anderson]

Here is the footnote citation exactly as it appears in the material distributed at Michael Preutt's workshop 44 at the ASPA conference: "Rev. Rul__-___,____-_C.B.___."

However an earlier footnote references Rev. Rul. 78-223, 1978-1 C.B 125. I have not read this Rev. Rul., but I think this is the one you are looking for.

[Richard Anderson]

Well I just read Rev. Rul. 78-223, and that ain't it.