All of the following statements concerning qualified top-heavy plans are correct, EXCEPT: (A) Such plans have at least 50% of their accrued benefits or their aggregate account balances earmarked for the benefit of key employees. Such plans must implement accelerated vesting. Such plans must implement minimum contribution or minimum benefit requirements. Such plans must meet the government's multiple plan limitations. (D). Which of the following statements concerning vesting schedules under top-heavy rules is correct? (A) Defined contribution plans must use a 2 year vesting schedule. Defined benefit plans must use a 4 year vesting schedule. Defined benefit plans may elect to use a three to seven year vesting schedule. Defined contribution may elect to use a two to six year vesting schedule. (D) Which of the following is a true statement regarding qualified defined-benefit plans? (B) Contributions are determined by the plan sponsor (employer). Contributions are fixed. Benefits are limited to $250,000. Benefits are guaranteed by the PBGC. CYCEPT