two employees were Key in 2000 under the Top Ten Owners rule. their balances were included at 12/31/00 to determine that the plan was top heavy for the 2001 plan year. those two employees are no longer Key in 2001 because of EGTRAA. are they entitled to a minimum top heavy contribution for 2001 because they are not Key or are they precluded from the minimum because their balances were included to determine the Top Heavy status for 2001?

It is my understanding that the new top heavy rules only apply for 2001 in regards to the 12/31/2001 determination date for the 2002 plan year (I'm assuming you're talking about a calendar year plan). So for 2001, your two employees wouldn't have a right to a top heavy minimum contribution. For 2002, assuming the plan is top heavy as of 12/31/2001, they would.