QSLOBs and top-heavy testing

[Guest phy401k]

I have two companies of the same employer, but they are QSLOBs. Both companies have key employees but no overlapping keys. Do the account balances have to be aggregated for top heavy purposes?

[PensionPro]

QSLOBs are treated as single employers for purposes of top heavy testing. All plans in the required aggregation group must be included in top heavy testing.