3797. How do the top-heavy rules apply to simplified employee pension plans?Nuco Employeercline212014-08-17T15:04:00Z2014-08-17T15:04:00Z175431Summit Business Media3150514 key employee2005-01-18T00:00:00ZTaxFactsDefaultArticleSite Map/Retirement Plans/Quick Clicks/Top HeavySite Map/Retirement Plans/Pension And Profit Sharing/Qualification/Top-Heavy Plan Requirements116140352-00-tf1.xml354.00;#2256;#2286;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1When is a plan top-heavy?109300.000000000TaxFactsDefaultArticle2010-01-15T00:32:05ZSBMEDIA\moss-admin3797. How do the top-heavy rules apply to simplified employee pension plans?For purposes of testing for top-heaviness, a simplified employee pension plan, including a SAR-SEP (Q 3640), is treated as a defined contribution plan. An employer may elect to use aggregate employer contributions to the simplified employee pension plan, rather than aggregate account balances, for purposes of the top-heavy test.IRC Sec. 416(i)(6).