are there prior threads for this:
If a cross tested 401k plan is using match to satisfy top heavy min, would that employee also get the gateway if the match allocation req's are more liberal than the p/s req's? the ee gets at least 3% match but did not satisfy the 1000 hr req to get the p/s alloc. for the 401a part he/she is a "0" .

It doesn't see that any matching contributions, whether used to satisfy top heavy mins or not, would be treated as an allocation for minimum gateway purposes. See Section B to the Explanation of Provisions to the final nondiscrimination regulations issued June 29, 2001.

As such, if they are not eligible for the PS, they would not receive the minimum gateway allocation.