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 $10\%$ percent the top plan is one that provides more than $50\%$ of its aggregated accrued benefits or account balances to key employees a non$-$top heavy defined benefit plan must provide accelerated vesting