Top heavy and different eligibility

[Chippy]

I have a 401(k) profit sharing plan that is top heavy. The 401(k) part of the plan has immediate entry. The P/S part has one year and age 18. The company is only making the 3% minimum contribution.

Do the participants that are only eligible for the 401(k) portion of the plan share in the allocation of the forfeitures? (as part of the top heavy minimum)

[Tom Poje]

yes, for better or worse, because the regs say anyone who is a particpant in the plan, not anyone who is a participant for nonelective contributions.