PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 517
employees under the plan exceeds 60 percent of the aggregate of the accounts of all employees under such plan. "(B)
AGGREGATED P L A N S. — E a c h
plan
of
an
employer
required to be included in a n aggregation group shall be treated as a top-heavy plan if such group is a top-heavy group. "(2) AGGREGATION.—For purposes of this subsection— "(A) AGGREGATION G R O U P. — "(i) REQUIRED AGGREGATION.—The term
'aggregation
group' means— "(I) each plan of the employer in which a key employee is a participant, and "(II) each other plan of the employer which enables any plan described in subclause (I) to meet the requirements of section 401(a)(4) or 410. 26 USC 401, 410. "(ii) PERMISSIVE AGGREGATION.—The e m p l o y e r
may
t r e a t any plan not required to be included in an aggregation group under clause (i) a s being part of such group if such group would continue to meet the requirements of sections 401(a)(4) and 410 with such plan being taken into account. "(B) TOP-HEAVY GROUP.—The term 'top-heavy group' means any aggregation group if— "(i) the sum (as of the determination date) of— "(I) the present value of the cumulative accrued benefits for key employees under all defined benefit plans included in such group, and "(II) the aggregate of the accounts of key employees under all defined contribution plans included in such group, "(ii) exceeds 60 percent of a similar s u m determined for all employees. "(3)
DISTRIBUTIONS
DURING
LAST
5
YEARS
TAKEN
INTO
ACCOUNT.—For purposes of determining— "(A) the present value of the cumulative accrued benefit for any employee, or "(B) the a m o u n t of the account of any employee, such present value or a m o u n t shall be increased by the aggregate distributions made with respect to such employee under the plan during the 5-year period ending on the determination date. "(4) OTHER SPECIAL RULES.—For purposes of this subsection— "(A) ROLLOVER CONTRIBUTIONS TO PLAN NOT TAKEN INTO
ACCOUNT.—Except to the extent provided in regulations, any rollover contribution (or similar transfer) initiated by the employee and made after December 31, 1983, to a plan shall not be t a k e n into account with respect to the transferee plan for purposes of determining w h e the r such plan is a top-heavy plan (or w h e the r any aggregation group which includes such plan is a top-heavy group). "(B) BENEFITS NOT TAKEN INTO ACCOUNT IF EMPLOYEE CEASES TO BE KEY EMPLOYEE.—If any individual is a non-key
employee with respect to any plan for any plan year, b u t such individual was a key employee with respect to such plan for any prior plan year, any accrued benefit for such
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