IQVIA Benefits Handbook
TOP-HEAVY PROVISIONS
If the Plan should become "top-heavy," you may qualify for benefits in addition to those already discussed, and your benefits may vest at a faster rate. A plan is top heavy if more than 60% of the account balances have been accumulated for the benefit of employees defined as "key employees." Key employees are primarily officers and owners of the company. You will be informed if the plan becomes top-heavy.