Required Top-Heavy Contribution for non-key HCE?

[Guest Platinum401k]

Is a non-safe harbor 401k plan that is found to be top-heavy at 12/31/13 required to make a top-heavy contribution to a HCE (by income) who is a non-key employee?

I believe the answer is yes - that the requirement to pay non-key employees doesn't differentiate between HCE's and NHCE's - but I'm getting old

Thanks.

[John Feldt ERPA CPC QPA]

Yes, HCE and NHCE are not delineated in the top heavy rules.

[Guest Platinum401k]

Got it. Thanks.

[Tom Poje]

but what year are you talking about? you said found to be top-heavy at 12-31-2013, so you are talking about a 2014 top heavy? (or a brand new plan in 2013?)