Of all the compliance and nondiscrimination tests required by ERISA, the top-heavy test is among the most confusing — and the most hated.
This web seminar will explore this complex topic and include a review of the key employee definition, including attribution rules, the lookback rules for distributions, minimum contribution requirements and deferral-only plans.
- Determine whether a plan is top heavy.
- Identify whether a participant is a key employee.
- Implement statutory requirements of a top-heavy plan.
- Determine the minimum contribution.
- Identify the appropriate "look back" period for distributions.
Speaker: David Schultz, J.D., APM
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