At last year's ASPA conference the following questions were raised:

May a 401(k) plan that would be considered top heavy without regard to (the change to allow SH Match to preclude top-heaviness) provide the safe harbor matching contribution only to employees who are age 21 with one year of service? Would participants who meet the plan's eligibility requirements but who do not have a year of service be required to receive any contribution?

Does anyone recall the answer or have any other guidance with respect to the issue?

Thanks.