Which statement regarding top$-$heavy plans is CORRECT?

A$)$

A qualified plan is considered top heavy if it provides more than $50\%$ of its aggregate accrued benefits or account balances to key employees.

B$)$

An accelerated vesting schedule is used when a defined benefit pension plan is top heavy.

C$)$

Top$-$heavy defined benefit plans must provide a minimum benefit of $2\mathrm{.}0\%$ per year for eligible non$-$highly compensated employees for every year the plan is top$-$heavy $($for up to $10$ years$).$

D$)$

For a top$-$heavy plan, a key employee is any employee who owns more than $3\%$ of the employer with compensation greater than $$150,000(2024).$