Top-Heavy Aggregation

[MGOAdmin]

Say I have 2 plans. Plan A is 401k with no Keys. Plan B is a profit sharing plan covering all the Keys and enough participants from Plan A to pass coverage.

Right now, the plans are not aggregated for Top-heavy since none of the Keys are allowed to contribute to Plan A (401k).

If we allowed the Keys to contribute only the catch-up in Plan A, would the plans then have to be aggregated for Top-Heavy? The reason I ask is since we would only allow catch-up contributions in the 401k and catch-up contributions are not included in the TH test, do we still need to aggregate?

Thanks

[Lou S.]

Yes, you would have to aggregate.