Top-Heavy Safe-Harbor

[Bruce1]

Would a top-heavy Safe-Harbor plan have to make a top-heavy minimum contribution if they only made profit-sharing contributions to non-key participants? My thoughts are no because the highest profit-sharing contribution received by a Key employee would be 0%.

[Bill Presson]

Did any key employees do salary deferrals? That will trigger top heavy minimums. 

[Bruce1]

Yes a key employee did make salary deferrals as well as safe-harbor match