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

A$)$

A non$-$top$-$heavy defined benefit plan must provide accelerated vesting.

B$)$

A top$-$heavy defined benefit plan must provide a minimum benefit accrual of $2\%$ multiplied by the number of years of service $($up to $10\%).$

C$)$

A top$-$heavy plan is one that provides more than $50\%$ of its aggregate accrued benefits or account balances to key employees.

D$)$

For a top$-$heavy defined contribution plan, the employer must make a minimum contribution of $3\%$ of covered compensation for each eligible non$-$key employee. If the contribution percentage for key employees is less than $3\%,$ the contribution percentage to non$-$key employees can be equal to the key employees' percentage.