Employer has two plans
MPP with 10% contribution for employees met eligibility of 1000 hours and quarterly entry date and requires hired on last day to recieve each years contribution
MPP has immediate entry for ee eligible for Davis Bacon contributions. Davis Bacon offsets 10%. This plan has no HCE's

PS with 10% contribution no hour requirement (all eligible ees are salaried) enter on first day next plan year.
Contribution also requires employed on last day. This plan has HCE's.

Employer wants to aggregate for Top Heavy, so probably need agg for coverage. Can anyone help me on how I deal with employees who have less than 10% contribution for coverage purposes?