Top Heavy Minimum Contribution

I think I'm overthinking this, but now I just wanted to be sure.

If the Plan is Top Heavy, but no Key Employee received a contribution (they also did not make any deferrals for the year) the Top Heavy is not required correct?

Since the highest contribution percentage for a Key Employee is 0%.  I just wanted to make sure I was not confusing myself.  Just one of those days.

No Top Heavy is required when there are no contributions to KEY employees.

No confusion..... you're doing good.

3 minutes ago, Mr Bagwell said:

No Top Heavy is required when there are no contributions to KEY employees.

No confusion..... you're doing good.

Thanks, just one of those days where I kept talking myself out of what I knew was right

1 hour ago, Mr Bagwell said:

No Top Heavy is required when there are no contributions to KEY employees.

No confusion..... you're doing good.

I guess if you want to pick nits you could say the TH minimum of the highest allocation rate of any key employee is "required" but if the key employee highest allocation rate is 0% than the required TH minimum contribution is also 0%. Though the plan TH vesting requirements would still kick in for a TH plan, even if no contribution was required.