As of 1/1/02 a top-heavy 401(k) plan allows immediate entry for deferrals,but requires 1 year to be eligible for the tiered profit-sharing allocation. The immediate entrants get the 3% t/h minimum. Must they also be "topped up" to 5% (or 1/3 of the highest HCE allocation rate)? Or does the mandatory disaggregation of the (k) and (m) portions govern and only those eligible for the ps allocation are subject to the gateway?