Is my plan TH?

[truphao]

existing 401(k) SH match is TH.  Starting a new combo (CB + stand-alone PS) effective 1/1/2023.  Owners are covered in all 3 plans.  Am I correct that my new (CB +PS combo) is TH (thus, I need to give 5% immediately vested TH allocation in the PS paln) in spite of the fact it is their first year?

[Effen]

1.416-1 T-22 

T–22 Q. In the case of an employer who maintains a single plan, when must the determination whether the plan is top-heavy be made?

A. Whether a plan is top-heavy for a particular plan year is determined as of the determination date for such plan year. The determination date with respect to a plan year is defined in section 416(g)(4)(C) as (1) the last day of the preceding plan year, or (2) in the case of the first plan year, the last day of such plan year. Distributions made and the present value of accrued benefits are generally determined as of the determination date. (See Questions and Answers T–24 and T–25 for more specific rules.)

See T-23 for rules relating to aggregated plans, but answer is still the same.

[C. B. Zeller]

There is no requirement that the top heavy minimum contribution be 100% vested.

[truphao]

Zeller, you are correct, sorry, I am totally wrapped up in the complexities.  I am doing 2-year wait but did not spell it out in the OP.