Which of the following requirements must be met by a top-heavy pension plan to retain its qualified status?
I.A special rapid vesting schedule must be used for non-key employees.
II.Certain minimum benefits or contributions must be provided for non-key employees.

Question

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Both requirements must be met by a top-heavy pension plan to retain its qualified status. A special rapid vesting schedule must be used for non-key employees and certain minimum benefits or contributions must be provided for non-key employees.

Which of the Following Requirements Must Be Met by a Top-Heavy