Who gets top heavy minimum?

[jquazza]

A is a 1% owner. A's comp in 2002 is 200k+, A's comp in 2003 is 140k.

For top heavy determination, A is a key employee for determination 12/31/02. A is a former key employee for determination date 12/31/03.

Is A entitled to a top heavy minimum contribution for the 2003 plan year?