Top Heavy Status - Profit Sharing Receivables

[MGOAdmin]

I have a potencial client that would like to start a plan for 2014.

If the two owners they maximize their profit sharing (52,000), do I need to factor that in when calculatin Top-Heavy status or 2015 since it won't be deposited until next year.

I know we add back 401k receivables. I know the plan will be TH in 2015 for 2016 but I wasn't sure if it will be TH in 2014 for 2015.

thanks

[Tom Poje]

for a first year of a plan the regs say you count everything including the profit sharing even if it hasn't been deposited yet.