top heavy and former key employee

[chc93]

Participant is >1% owner (<5%).

2009 comp $190,000, so key employee in 2009.

2010 comp $130,000, 2011 comp $110,000, so "former key employee" in 2010 and 2011. In this case, I understand that this participant is excluded from top heavy determination (both numerator and denominator)

2012 comp $170,000. Is this participant now a "key employee" again and included in the top heavy determination? Or are "former key employees" forever excluded from top heavy determination.

Thanks...

[PensionPro]

Former key employee can become a key employee in subsequent years.

[chc93]

Thanks PensionPro...