Data for the Only Nine Participants That Have Ever Been

Multiple Choice

Data for the only nine participants that have ever been in the plan: Stock Present value of DistributionsParticipant ownership 2012 accrued benefit asnumber percentage compensation 2011 2012 of 12/31/20121 50.0 $200,000 $0 $50,000 $200,0002 0.5 200,000 0 0 30,0003 3.0 160,000 0 0 80,0004 3.0 125,000 0 0 50,0005 6.0 100,000 0 0 60,0006 0 70,000 40,000 20,000 20,0007 0 50,000 0 40,000 40,0008 0 30,000 0 0 30,0009 0 0 0 0 100,000 Participant 9 terminated employment on 11/1/2011. All others were employed for the entire 2011 and 2012 plan years. Participants 1 and 5 are the only officers. The stock ownership percentages and officer statuses have never changed since the company's inception. Present values of accrued benefits as of 12/31/2012 do not include the value of any distributions received. No distributions were ever paid from the plan prior to 2011.In what range is top-heavy ratio for 2013?

A) Less than 0.51
B) 0.51 but less than 0.56
C) 0.56 but less than 0.61
D) 0.61 but less than 0.66
E) 0.66 or more