Determining highest contribution rate for Key's.

[Guest dealvarez]

When meeting the funding requirements for a Top Heavy plan you have to fund at least 3% or if less what the highest contribution percentage was for the Key employees. How is the percentage for each of the Key's calculated if there are ADP/ACP refunds involved? Would you back out the refund and then calculate what their contribution rate was for the year? For the plan in question, the highest Key contributed 3.3%, but is going to be getting back most of it due to ADP failures. So do I use 3.3% or do I figure up the percentage after the correction and use that as the minimum funding percent for the top heavy contribution?