You are working with a SEP that is top-heavy. The owner wants to know how that will affect the plan. What would you say? Group of answer choices "This will cause an acceleration of the vesting schedule." "The plan is no longer a viable retirement plan according to the IRS. The plan must be dissolved and everyone will be taxed and subject to early withdrawal penalties on the money." "Essentially, if anyone gets a contribution for the year, the non-key employees must receive at least a 3% contribution or the percentage the key employees receive if they get less than 3%." "The plan will have an over contribution penalty of 6%