Situation: Standardized plan is top-heavy. It requires 1 year of eligibility service for 401(k) participation, but also requires 2 years of eligibility service for employer nondiscretionary contributions.

Questions: If an employee is a participant for 401(k) purposes but not yet eligible for employer contributions, is a minimum contribution required for that person?

see 1.416-1 m-10

ee is a particpant in a top heavy dc plan, so must receive.

there is nothing that mentions 'being eligble for the profit sharing portion'

Thank you.