Top Heavy Question- Return of all COntributions

[Guest Kelly55]

For the plan year ending 12/31/02 Company A has one Key employee. The Key employee is the only participant deferring and receiving an employer match. Consequently, the ADP/ACP test fails and all deferral monies have been returned plus earnings and the match will be forfeited. The plan is top heavy. Does Plan have to make a top heavy contribution for 12/31/02 since all contributions were returned for that year? Any suggestions are appreciated.