Top Heavy Benefit for combined BD & DC Plan

[Guest]

I have a client with a Top Heavy DB & DC Plan. The DB Plan is frozen and the TH min is to be provided in the DC Plan. In 1999 the client did not make a PS contribution and therefor I assume that short of telling the client he must make a PS contrib. the TH min could be provided in the DB Plan.

The problem is, I have several participants who were employed on the last day, but did not work 1000 hours. The DC Top Heavy rules say that they are entitled since they were employed on the last day, but the DB rules would exclude them because they did not complete 1000 hours.

Does either Plan owe them a TH min? Could I argue that since there was no PS contrib. the TH min reverts to the DB Plan and since they did not work 1000 hours then neither plan owes them anything?