A participant is entitled to an accrued benefit based on top heavy rules. They have 2 years of top heavy.
The participant now changes jobs and becomes an inactive participant but continues to work for the employer. It appears that under the top heavy regulations M-2 that they must receive additional top heavy years of credit as long as they get credit for a year of vesting. This is based on the reading in (b) that refers to 411(a)(4), (5) and (6).
Am I reading too much into this? (other than the fact they have not been updated for umpteen years). I do not see a way to not grant the additional years of top heavy credit.
Thanks in advance.