Top Heavy test For a Terminating Plan

I have a plan that is terminating as of 8/31/2017.  It's a 12/31 PYE. It was top heavy for the 12/31/2016 determination date so they have to make a top heavy contribution based on comp as  of 8/31/2017, correct? However, do I need to do a top heavy test for the 8/3/2017 short plan year determination date since the company and plan will no longer exist in 2018?

Thank you in advance

Tom Poje answered the first question in this thread:

Hope that helps!!

since no Key employees will receive a contribution in 2018, then there will be no top heavy required. so if the plan was only frozen and the assets weren't paid out there would still be no top heavy due.

as a side note  1.416-1 T39  Must ratios be computed each year?

A. No (it goes on to say, basically, with a caveat that basically says as long as it is clear one way or the other, and you can demonstrate it if the IRS asks)