Who must receive the minimum allocation gateway?

Need Help!!!

I’m working on a plan and client wants to max out 1 owner (audit plan).

Plan demographics as follows:

Total Employees- 210

Participants – 110 (who has entry date)

Plan entry requirements: 18 age, 1 year of service, Semi-Annual Entry

Profit Sharing Method: New Comparability/ Grouping

 Allocation condition to get Profit Sharing:  Last day and 1,000 working hours.

Plan is not TOP HEAVY for 2020 Plan Year.

****Among 110 participants, 30 employees did not meet 1000 hours and few of them terminated before 12/31/2020.

Current Year’s contribution 2020: Deferral, Safe Harbor Match, Profit sharing (max owner, minimum % to pass others (no Safe Harbor Non-Elective contributions)

Here, Highest Key % - 10.11% (PS and Safe Harbor Match)

Question: Do I need to provide minimum gateway to 30 participates who did not fulfill last day and 1000 hours to pass new comparability test?

Thanks in advance!

If someone does not get an employer contribution (other than match), then there is no gateway needed.

And I think you mean "highest HCE %."

Also, you only include contributions that appear in the general test for the highest HCE %.  So no match.  Only Safe Harbor nonelective and profit sharing.