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Adefined contribution retirement plan such as a 401k that is "top heavy" is one which: a. permits larger contributions for employees that are highly compensated and smaller contributions for employees that have lower compensation levelsb. is over weighted in securities that have above average risk and must be rebalanced under the "prudent investor" rulec. provides a disproportionately large retirement benefit to highly compensated key employees that can void the plan's tax qualificationd. has a greater number of employees than that disclosed in the plan's trust document

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