allocation of deductions in partnership (LLC)

[Guest nancy814]

I have a plan with two LLC sponsors both filing as partnerships. LLC A has same members as last year with same percentage ownership. LLC B has 3 members. First is LLCA at beginning of year had 75% interest, at end of year 85.71%; Member 2 individual with no interest in LLCA at beginning of year had 12.5% at end of year 14.29%; Member 3 individual with no interest in LLC A at beginning of year 12.5% terminated employment 8/31/09 so no interst at end of year.

Self Employement earnings on K-1 reported as follows Member 1 (LLCA) 0; Member 2 $135,000, Member 3 $66,861. Both Members 2 & 3 received their Guaranteed payments less Ordinary business loss.

Have a top heavy allcoation to make for employees of LLC B, query on how to allocate top heavy allocation cost among members of LLC in a fair and reasonable (ok and legal) way. Do I take 14.29% of EE top heavy allocation and apply to Member 2, or prorate the allocation and count 8/12s of allcoatin at 12.5% level and 4/12s at 14.29%? Do I allocate share to Member 1? DO I allcoate 8/12s of contribution to Member 3? Ultimate goal is to determine plan compensation after deductions for contributions made to plan.

Getting a headache... I would really appreciate some insight on this. Thanks much in advance for your help.

Nancy