Richard Anderson
May 22 2000, 11:03 AM
Company A acquires Company B through stock or asset purchase and then merges the plans of both companies into one plan. Are the participant accounts from Company B's plan before the merger counted towards top heavy.
KJohnson
May 22 2000, 11:34 AM
The short answer is yes. Look at 1.416-1 Q&A T-32