One-to-one ADP correction & top heavy

[R. Butler]

Took over a plan that failed ADP in 2010, but did not make refunds. Plan was also top-heavy, but the required minimum contributions were not made. They will correct the ADP by issuing refunds and making a QNEC contribution of the same amount. Can that QNEC be used to reduce top heavy minuimums for 2010 also?

Thanks in advance for any guidance.