Which statement regarding a top-heavy plan is CORRECT?A)A top-heavy plan is one that provides more than 50% of its aggregate accrued benefits or account balances to key employees.B)For a top-heavy defined contribution plan, the employer must make a minimum contribution of 3% of includible 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 must be equal to the highest key employees' percentage.C)A non-top-heavy defined benefit plan must provide accelerated vesting.D)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%).