I think this is the top-heavy

[equalizer]

I think this is the top-heavy test. I thought it only applied to retirement plans. IRS is attempting to crack down on execs offering benefits to all but in reality exec get 60% of the benefits.

http://www.irs.gov/Retirement-Plans/Fixing-Common-Plan-Mistakes—Top-Heavy-Errors-in-Defined-Contribution-Plans

Here is the $115K test:
http://www.nfpbenefitspartners.com/RJC_Planning_Group/hr/Nondiscrimation_Taxation/Dependent_Care.aspx