1.414(v)-1(d)(3)(I)
Catch-up contributions with respect for the current year are not taken into account for purposes of section 416.
however, catch-up contributions for prior years are taken into account for purposes of section 416. thus, catch up contributions for prior years are included in the account balances that are used in determining whether the plan is top-heavy under section 416.
so, on the one hand, you say "Yes based on account balances included prior catch up contributions the plan is top heavy. Now, how much did the HCE receive during the year? nothing because it is all catch up