Can SCP contribution amounts count toward TH

[jkharvey]

If a plan makes corrective contributions under SCP, do those count toward TH minimum?

[Tom Poje]

if a plan fails to provide a top heavy minimum it is correctable under SCP, so I'd hold it's logical to conclude a corrective contribution to an individual for another reason (e.g. person was simply missed) could end up counting toward top heavy (assuming of course you are talking the same plan year - e.g a correction was made for 2008 and that will also count toward 2008 top heavy as well.)