safe harbor contributions/410(b) coverage testing

[Guest M Lavelle]

If a 401(k) plan in which the 3% non-elective safe-harbor contribution is utilized requires end of year employment in order to share in the employer discretionary non-elective contribution, would a terminated participant who receives only the 3% safe-harbor contribution be considered benefiting for purposes of 410(B) coverage testing on the employer non-elective portion of the plan?

If not, then what if the above plan is top-heavy and also requires 1,000 hours to share in the employer discretionary non-elective contribution. A person employed at the end of the year with less than 1,000 hours who receives only a 3% top-heavy minimum employer contribution normally would be considered benefiting for 410(B) coverage testing, but what if the 3% top-heavy minimum was satisfied with the 3% safe-harbor contribution?