Special rules for key employees
(i) In general
(i)In general#
An arrangement shall not meet the requirements of this paragraph if any key employee is eligible to participate.
(ii)Key employee#
For purposes of this subparagraph, the term “key employee” has the meaning given such term by section 416(i)(1), except that in the case of a plan other than a top-heavy plan (within the meaning of section 416(g)), such term shall not include an individual who is a key employee solely by reason of section 416(i)(1)(A)(i).