TOP Heavy minimum with dual eligibility requirements

[Guest esi-jht]

I saw a similar thread on this topic but I need to clarify something. The 401k/PS plan provides that EE's may immediately make deferrals but must wait 1 year to be eligible for PS contr. The Owner (sole proprietor) does not defer, but his one employee does. the Owner is the only one eligible for PS contribution based on the entry date requirements. Is TH minimum required since this participant isn't yet eligible for the PS contributions?

[Bird]

Yes, it's required.