Looking for Citation

Looking for a citation for the following:

For a new entrant into the plan who receives the safe harbor contribution for only part of the year, i.e. while a participant, the top heavy contribution should be for the entire year and thus, such a participant would require an additional top heavy contribution.

Participant entered in July, but received a safe harbor from date of participation.

1.416-1, M-7. 

Remember if the only contributions are safe harbor, you are deemed not top-heavy. Otherwise Belgarath has the right cite.

The participant gets the larger of the two calculations per those top heavy rules. 

Plus what Lou said.