Top Heavy Requirements After EGTRRA (Posted January 22, 2004) Technical Tip 113: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: A current plan has the following contribution types: (1) 401(k); (2) 401(m); (3) discretionary profit sharing. The plan is top heavy. No profit sharing contribution will be made in the future. Can a matching safe harbor contribution satisfy the top-heavy requirements under the rules put into effect by EGTRRA? Response: Yes, however, if no profit sharing contribution is made such that the only current contributions are elective deferrals and the safe harbor match, then the plan is not top heavy under EGTRRA and no top heavy minimum would be required. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.