Top-heavy plans.—
(i) In general .—
(i)In general .—#
In the case of any top-heavy plan, a trust forming part of such plan shall constitute a qualified trust under this section only if the requirements of section 416 are met.
(ii)Plans which may become top-heavy .—#
Except to the extent provided in regulations, a trust forming part of a plan (whether or not a top-heavy plan) shall constitute a qualified trust under this section only if such plan contains provisions—
(I) which will take effect if such plan becomes a top-heavy plan, and
(II) which meet the requirements of section 416.
(ii)(I)#
which will take effect if such plan becomes a top-heavy plan, and
(ii)(II)#
which meet the requirements of section 416.
(iii)Exemption for governmental plans .—#
This subparagraph shall not apply to any governmental plan.