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In addition to the qualification requirements that apply to qualified plans generally (see Q 325), special requirements are imposed by the Code on top-heavy plans.
3) Faster vesting is required for top-heavy plans and for the match portion of traditional 401(k) plans.
Under the Act, a safe harbor 401(k) plan is automatically considered not to be top-heavy (even if it primarily benefits certain key employees) and, thus, will no longer be subject to the minimum contribution and vesting standards of top-heavy plans.