Editing 401(k) (section)

===Top-heavy provisions===
The IRS monitors defined contribution plans such as 401(k)s to determine if they are top-heavy, or weighted too heavily in providing benefits to [[key employee]]s. If the plans are too top-heavy, the company must remedy this by allocating funds to the other employees' (known as non-key employees) benefit plans.<ref>{{cite web|url=https://www.irs.gov/Retirement-Plans/401k-Plan-Fix-It-Guide-The-Plan-was-Top-Heavy-and-Required-Minimum-Contributions-Were-not-Made-to-The-Plan |title=401(k) Plan Fix-It Guide - The plan was top-heavy and required minimum contributions weren't made to the plan. |publisher=irs.gov |date=2015-10-23 |access-date=2016-04-01}}</ref>