The real problem is that Miller's writing often obscures more than illuminates her argument, leaving me wondering whether the book's theoretical top-heaviness
is designed to compensate for some rather (dare I say it?
Note that the employer has to "elect" if it wants to test SEP top-heaviness
on the basis of aggregate contributions rather than aggregate account balances.
After that, pruning is optional, but it will prevent tangling and top-heaviness
, and it may improve the plant's appearance.
Heijunka is premised on steadiness and certainties; upfront is characterized by top-heaviness