Top-Heavy Rules For SIMPLE 401. (k) Plans A SIMPLE 401(k) Plan is not treated as a Top-Heavy Plan under Code Section 416 for any year for which this article applies.
Appears in 4 contracts
Samples: Nonstandardized Adoption Agreement (Chicopee Bancorp, Inc.), Nonstandardized Adoption Agreement (Banctrust Financial Group Inc), Prototype Defined Contribution Plan (Georgetown Bancorp, Inc.)