top-heavy plan

(A)Except as provided in subparagraph (B), the term “top-heavy plan” means, with respect to any plan year— (i)any defined benefit plan if, as of the determination date, the present value of the cumulative accrued benefits under the plan for key employees exceeds 60 percent of the present value of the cumulative accrued benefits under the plan for all employees, and (ii)any defined contribution plan if, as of the determination date, the aggregate of the accounts of key employees under the plan exceeds 60 percent of the aggregate of the accounts of all employees under such plan. (B)Each plan of an employer required to be included in an aggregation group shall be treated as a top-heavy plan if such group is a top-heavy group.

Source

26 USC § 416(g)(1)(A)


Scoping language

For purposes of this section
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