Safe Harbor plan, plan merger and the top heavy exemption

Good afternoon.

We have a safe harbor 401(k) plan that uses the top-heavy exemption due to the fact that the only employer contributions to the plan are safe harbor contribution.  They are merging with a non-safe harbor plan January 1, 2023, that is going to be deemed (more than likely) top heavy on December 31, 2022.  The question is if the top-heavy contribution is going to be made to the surviving safe harbor plan sometime in 2023, does the safe harbor plan loose it's top-heavy testing exemption?  Both plans are calendar year.  I am understanding because the non-safe harbor plan is considered terminated, they should make the final top-heavy contribution. Any comments are greatly appreciated.

If they are both calendar year plans and merging on 1/1/2023. Then for 2022 they are completely separate plans. The fact that the 2022 safe harbor contribution will be deposited to the post merger surviving plan in 2023 should have no impact on 2022.