If the SEP/IRA is a "top heavy
" plan, a minimum employer contribution must be made in the amount of the lesser of 3% of compensation or the largest percent of compensation contributed on behalf of any key employee.
AFTER readingDerek Beesley's letter (August 29) under the heading Top Heavy
NHS, I said to myself "How very true".
Our whole system is top heavy
with bureaucracy and there simply aren't enough doctors, nurses or beds.
Keisha,who is dating a mystery basketball player,says being fuller- figured helps them attract men adding:"I know I'm a little top heavy
,so I have to be careful what I wear.I don't know many blokes who fancy skinny girls."
When those people come to retire the next generation in work is simply not great enough to support them through their taxes and NI; the ageing population is becoming increasingly top heavy
. More and more couples are having fewer children or none at all.
Women with big busts should never wear frills over their attributes as it makes them look top heavy
. And as this picture proves, you can have too much of a good thing...
It looks more like she's done battle with a lawnmower - she's got too many short layers on the crown which makes this cut top heavy
. As for the fringe - wonder if she cut it herself, in the dark?
As well as Horsfield, Wales striker Earnshaw faces stiff opposition for a place alongside Kevin Campbell, Nathan Ellinghton, Kanu and Diomansy Kamara and manager Bryan Robson has already hinted that his strikeforce is top heavy
and will need trimming.
FINE Gael may be right - there are far too many people employed by the top heavy
NEVER one to be slow in coming forward, the rather top heavy
Jordan is once more showing off her more than ample assets for the camera.
Bureaucracy becomes top heavy
at the expense of the workers at the sharp end of the job.