CARES Act Distributions/Top Heavy

Just curious on how others will treat the new distributions for top heavy testing purposes.  The main concern is the ability for participants to contribute the funds back into a plan.  If the money isn't paid back, I assume it'd just be treated like other in-service distributions. 

If the money is recontributed though, would these funds be ignored?  Or would the balance associated with it be included in the top heavy balance (and then you'd probably have to back out the in-service so it's not double counted)?

Thanks for your thoughts!

Quote

(B) TREATMENT OF REPAYMENTS OF DISTRIBUTIONS FROM ELIGIBLE RETIREMENT PLANS OTHER THAN IRAS.—For purposes of the Internal Revenue Code of 1986, if a contribution is made pursuant to subparagraph (A) with respect to a coronavirus-related distribution from an eligible retirement plan other than an individual retirement plan, then the taxpayer shall, to the extent of the amount of the contribution, be treated as having received the coronavirus-related distribution in an eligible rollover distribution (as defined in section 402(c)(4) of such Code) and as having transferred the amount to the eligible retirement plan in a direct trustee to trustee transfer within 60 days of the distribution.

The way I'm reading this is that repaid amount is treated as a rollover contribution, and would therefore not be included in the top heavy ratio. If the coronavirus-related distribution were an in-service distribution, that amount would of course be included in the top heavy ratio for 5 years.