If required contributions are made because the plan is top-heavy
, the plan must adhere to an accelerated vesting schedule outlined by the IRS, unless the plan's vesting schedule is more liberal.
The argument usually advanced by the company: Had it known the plan was going to be top heavy (or that the top-heavy
obligation was going to be so great), it would have taken some action to avoid or reduce the liability.
I believe they are top-heavy
which may have caused them to topple over or made them unsafe," he said.
If the tree looks top-heavy
, what remains should be thinned.
The dollar remained top-heavy
against the yen after a mixed session in New York, where it rose as high as 99.
The massive top-heavy
influence and huge majority represented by these MPs will always ensure that they will exercise ultimate control of the affairs of Wales, particularly when the interests of England are at stake (remember Tryweryn).
Like the Spanish giants, the French are top-heavy
with a litany of attacking players.
More zooplankton means more food for fish, though such top-heavy
food webs could crash, she warned.
LORRIES could be banned from carrying top-heavy
metal loads after a woman was crushed to death in a horrific road accident in Liverpool.
The movement has always been top-heavy
with geeks, and Moore is the rare figure willing to pay a steep price for personal and artistic freedom, walking away from a lucrative contract with DC Comics and refusing to take any credit for of money from this year's V for Vendetta movie.