Top Heavy minimum contribution for aggregated plans with different plan years.

[jquazza]

I have a client with two plans, a 401(k) with a 3/31 plan year and a PS with a 6/30 plan year. The plans need to be aggregated for the top heavy test. The plans are top heavy.

To calculate the minimum top heavy contribution, should we use the compensation for the 3/31 plan year or the 6/30 or something else.

[pmacduff]

Since only one plan needs to provide the top heavy minimum, I would use the corresponding compensation for that Plan. Others agree or disagree???