Plan is Top Heavy, what comp do I use?

[BG5150]

Plan has a termination date of 3/31/10. It is considered Top Heavy for 2010. The company has not closed down, so, most everyone was still employed on the Plan Term Date.

Do I use comp through 3/31 for all those employed on that date? (There were a few people who left the company in Jan & Feb.)

[WDIK]

What is the date benefit accruals ceased?

[BG5150]

3/31. It's a 401(k) plan if that matters any.