3823. What special qualification requirements apply to top-heavy plans?Nuco Employeercline202015-07-27T14:52:00Z2015-07-27T14:52:00Z11811036Summit Business Media82121514Site Map/Retirement Plans/Pension And Profit Sharing/Qualification/Top-Heavy Plan RequirementsSite Map/Retirement Plans/Quick Clicks/Top Heavy top heavy fast vesting key employee2005-01-25T00:00:00ZTaxFactsDefaultArticle116150353-00-tf1.xml355.00;#2256;#2286;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1What are the special qualification requirements that apply to top-heavy plans?56500.0000000000TaxFactsDefaultArticle2010-01-19T08:15:58ZSBMEDIA\moss-admin4111dbb3-6119-41fc-9d9c-28768801cec4|c07598e2-77e5-4528-83dd-9c908aa593d7|afcc9c1b-b20e-4fc6-8d34-ce67b26bffd03823. What special qualification requirements apply to top-heavy plans?In addition to the qualification requirements that apply to qualified plans generally (Q 3758), special requirements are imposed by the IRC on top-heavy plans. In addition, top-heavy simplified employee pension plans are required to meet certain minimum contribution requirements (Q 3823.03). In meeting these requirements the common control, controlled group, and affiliated service group aggregation rules apply (Q 3830, Q 3832). Under some circumstances, “leased” employees may be imputed to an employer (Q 3826)..Guidelines for applying the top-heavy rules may be found in Treas. Reg. §1.416-1. The requirements discussed in Q 3823.02 and Q 3823.03 must be met by top-heavy plans in general; top-heavy simplified employee pensions must meet only the minimum contribution requirements discussed in Q 3823.03.