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IRS Explanation, Worksheet (Alert Guidelines), and Deficiency Checksheet: Top-Heavy Requirements (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Sept. 27, 2016
10 pages; revised April 2016. This single PDF document contains three items: Publication 7002, Form 8385, and Form 8397. Excerpt: "Worksheet Number 7 (Form 8385) and this explanation are designed to aid the specialist in determining whether a plan is top-heavy as defined in Internal Revenue Code section 416 and, if so, whether the plan meets the special top-heavy requirements of that section." [Cycle A Submission Period, 2/1/2016 through 1/31/2017]
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