Table of Contents›XXI. SIMPLE 401(k) provisions
Section 6. Top-Heavy Rules
0325 Publ 6087 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The Plan is not treated as a top-heavy plan under Code section 416 for any Year for which the
401(k) SIMPLE Provisions apply .this article applies.
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