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I think that the idea of higher levels in GTD is that they represent a series of prompts for generating potential projects and tasks rather than a place to store those projects. To that end, active projects, whether they involve changing a lightbulb or reaching spiritual nirvana should still be listed in project list with a context and physical next action associated with each.

If that's the case, then a folder 'Higher Levels' with single-action lists for each level should work.