Exactly when do the new top heavy rules kick in for calendar year plans? Since the determination is made at year-end for the next plan year, would the new calculation actually affect the 2003 plan year rather than the 2003 plan year?

we are waiting for further clarification on this issue. the ASPA webcast seemed to indicate it would actually effect your 2002 plan year.
e.g. you use the new rules and look at 12/31/01 balance.