ch statement regarding a top$-$heavy plan is CORRECT?

For a top heavy defined contribution plan, the employer must make a minimum conorbusion of JW of includible compensation

A$)$ for each elfigble non$-$key employee. If the contribution percentage for key employees is less than $34,$ the contribution percentuge to nent sys emptoyeer mult be equit to the Nigher hey emptoyed percerrage.

E$)$ A nen$-$cop heary defined betefit plan must provide acceleratied vesting.

C$)$ A topherw defined bunefic plan must provide a minimum benefic accoul of $258$ multipled by the number of years of service fop to $10$mi

D$)$ A top heavy plan its one that provides more than $50\%$ of ins agaregate accrued beseles or account balances to ley employees.