Law Firm ASG Question

[Guest EMM118]

A law firm has two shareholders that hold their ownership interests in professional corporations. There are also two associates with their own professional corporations. The law firm also has some support people. I am assuming that the two non-shareholder professional corporations receive at least $105,000 from the law firm. As such, it would appear that an ASG exists as the law firm would be a FSO and the non-shareholder professional corporations would be B organizations.

If that is the case, are the two non-shareholders treated as HCE's for purposes of the ADP test? Of course they made deferrals while the two older shareholders did not make deferrals.

More importantly, are the two non-shareholder attys treated as key employees for top heavy purposes?

Thanks in advance. Ed