What Is A Top Heavy Retirement Plan? 
A top-heavy plan is one that benefits company officers , owners , employee shareholders , etc. and/or key employees . If a qualified plan becomes top-heavy , there are top heavy tests that ensure the other employees receive fair to equal treatment with similar benefits under the plan . In general , the basic definition of a top heavy defined contribution plan is when total account balances of key employees exceed 60 % of the total retirement accounts . 