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Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Rules Governing Practice before IRS

Is a Frozen Defined Benefit Plan Subject to the Top-Heavy Minimum Benefit Rules?

If a frozen DB plan is top-heavy it must provide top-heavy minimum benefit accruals to all non-key employees unless no key or former key employee benefits under the plan during the plan year.  An employee "benefits" if the employee has an increase in a benefit accrued or treated as an accrued benefit under IRC §411(d)(6).  See IRC §416(c)(1)(C)(iii).  Note that this exception does not only apply to a frozen plan but applies to any plan under which no key or former key employee benefits during a plan year, including DC plans.

However, be sure to check to see if the employer also sponsors another DB plan or a DC plan because these plans may form a top-heavy aggregation group.  If the top-heavy aggregation group is top-heavy, top-heavy minimums will still need to be provided within the group. See Regulation §1.416-1 T-6, T-9 and T-10.

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