Top Heavy Testing Question

[metsfan026]

We have a Plan that was once a dual Plan, but has since Frozen the Cash Balance Plan leaving the Profit Sharing Plan to operate as a stand alone Plan for now.  It's a Safe Harbor Match (safe harbor formula).

The Top Heavy Testing is right on the border, but since it is a Safe Harbor Match I believe they are exempt from the testing and are only required to make the Safe Harbor?  I just wanted to make that was still the case, since there would be no Cash Balance Contributions and the Key Employees are only going to receive 401(k) and Safe Harbor Matching contributions.

Thanks!

[CuseFan]

I don't think that's a requirement that goes away once it applies, and I expect you had PS here too, so TH did apply. I don't see how you could have a TH combo plan and then freeze CB/stop PS and then avoid TH going forward, that does not make sense to me. 

Since no one is benefitting in the CB then I think your TH minimum does revert to 3% and which can be satisfied by the SHM. However, if TH, those not getting at least 3% in SHM need a TH allocation, IMHO.