Safe Harbor 401(k) Match top heavy plan - PS only to non-key/non-HCE

A client funds the basic safe harbor match.  The plan is top heavy.  If they want to provide PS to select employees who are not key and not HCEs, would that trigger the top heavy 3% for those non-key who are not receiving the safe harbor match?  Seems it would. But seems an unintended top heavy consequence.

Thank you,

Tom

32 minutes ago, Tom said:

If they want to provide PS to select employees who are not key and not HCEs, would that trigger the top heavy 3% for those non-key who are not receiving the safe harbor match?

Yes

32 minutes ago, Tom said:

seems an unintended top heavy consequence.

unintended top heavy consequence