Which statement regarding a top heavy plan is correct for top$-$heavy define contribution plan the employer must make a minimum contribution of $3\%$ of covered compensation for each eligible non$-$key employee contribution percentage for key employees is less than $3\%$ the contribution percentage to non$-$key employees can be equal to the key employees percentage a top heavy defined benefit plan must provide a minimum benefit of $2\%$ multiplied by the number of years of service up to $10\%$ the top Which of the following statements regarding the coverage rules for qualified plans is correct our retirement plan can cover any portion of work of the workforce as long as it satisfies one of the three coverage test under section $410$ B the coverage test for qualified plans include percentage test the ratio test and the average contribution percentage test