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We have a Plan that is Top Heavy and utilizes a Safe Harbor Match.  In prior years they've made Profit Sharing Contributions, and therefore have made the necessary Top Heavy Minimum contributions.  Due to the economic climate this year they are likely not going to make a Profit Sharing Contribution for 2019.

I know that the rule is if there are no additional contribution/forfeiture allocations there is no Top Heavy Minimum.  I just wanted to make sure that it was a year-to-year decision, and that they were still exempt of the Top Heavy minimum if there was no Profit Sharing made for that year.

Thanks in advance!

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