Under EGTRRA, top heavy accruals for non-keys are not required if no key employee benefits during a plan year.

What if the keys's accruals are less than 2%? Unlike DC plan, for DB plan, the Code says 2% regardless of the keys' accrual rates!

Just wanted to check if there is anything put out by the IRS which says otherwise i.e. the non-keys accrual can be at the highest accrual rate for the keys.

I'm quite sure there is no such DB parallel to the DC top-heavy rules as far as not having to provide more than the key(s) employees benefit, so you're stuck with 2%. However, I don't know how you get an cite on a something that's probably not addressed (i.e., the regs probably don't say what NOT to do).

The answer is found in IRC 416. There is an explicit statement in section 416©(2)(B) referring to the maximum DC allocation to Key EEs. There is no parallel reference in 416©(1) for DB plans.