Company A had a 401(k) plan that was top heavy and discontinued contributions to the plan last year. Owners of Company A are also 66% owners of Company B. Company B now wants to start a 401(k) plan. The employees of Company A started to work for Company B right away.

Would Company A and Company B's plans have to be aggregated for top heavy? Are the balances of Company A even considered in the top heavy ratio? Also, both companies plans would be in the same multiple employer plan.