For purposes of this subparagraph, all defined contribution plans required to be included in an aggregation group under subsection (g)(2)(A)(i) shall be treated ...
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What is the top heavy test for former key employees?
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.
I.R.C. § 416(g)(4)(G) Simple Retirement Accounts —. The term “top-heavy plan” shall not include a simple retirement account under section 408(p). Editor's ...
Caution: Code section 416(g)(4)(H) below, prior to amendment by P.L. 117-328, is effective for plan years beginning before January 1, 2024. (H) Cash or ...
(d) Except as otherwise stated, for purposes of section 416(g), an employee is an individual currently or formerly employed by an employer. Former key employees ...
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. 416(g)(2) ...
Under section 416(g)(3)(A), dis- tributions made within the plan year that includes the determination date and within the four preceding plan years are added to ...
Section 416(g)(4)(H) provides that the term "top-heavy plan" does not include a plan that consists solely of (1) a CODA that meets the requirements of § 401(k)( ...
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Jul 11, 2023 · The 416(g) Test is a standardized procedure designed to evaluate the safety, quality, and performance of products and materials within various ...
