Deduction of missed top heavy contribution for 1998 and 1999

[eilano]

Takeover plan was determined to be top heavy for 1998 and 1999 but not all non keys received minimum contribution for 1998 (liberal eligiblity requirements for 401(k) feature)and no profit sharing contribution was made for 1999. Regarding the deductibility of these contributions, it is my understanding that the employer would be able the deduct part of these contributions for the 2000 plan year as long as the 404 deduction limit is not exceeded for the 2000 plan year. Can someone cite a regulation or revenue ruling that addresses this?