Good Morning John and Coleen,

Thank you for providing the photos of the tree. There are many reasons for a pine tree to loose needles. However loss at the very top rules out things like fertilizer overspray, salt from de-icers, drought conditions, etc.

The loss of needles and the curling of some of the branches is suggestive of a white pine weevil infestation. Michigan State University Extension has a bulletin on the subject. I have provided the link here: https://www.canr.msu.edu/news/white_pine_weevil_damage_on_conifers_is_causing_wilted_leaders

You can confirm this yourself as the bulletin describes: To confirm white pine weevil injury, use your fingernail and pull the bark away from the leader. If it’s weevil damage, you will see the frass, small white, legless larvae and maybe some chip cocoons just below the bark

Whether this evidence is present or not I would suggest contacting a certified arborist; who would examine the tree in person; to provide a diagnosis an recommend a treatment plan which may include providing nutritional support. 

https://www.treesaregood.org/findanarborist is an online resource to help locate a certified arborist in your area. Be sure to ask about the costs that are involved and if the initial visit is complimentary.

I hope you find this information helpful! Good Luck with your tree!

According to the MSU Extension bulletin you should prune out the dead part as soon as you see symptoms - and your photo shows you have:

These leaders should be pruned out when the first symptoms appear. Cut the terminal leader off an inch or two below the area damaged by the weevils. When you prune out the infested leader, make sure not to leave the cut terminals lying in the field because the larvae will continue to develop. After the dead leader is removed, select a healthy lateral shoot on the uppermost whorl to become the new leader. Trim the rest of the shoots back to one-half of their original length. This will enable the tree to recover its apical dominance and good form faster. Damage from white pine weevil can be prevented by spraying the upper terminals of spruce and pine next year in early to mid-April and again two weeks later.

Yes the holes can be evidence of white pine borers. I was clued in to an infestation in my tree due to an unusual amount of wood peckers visiting the tree. They were feasting on the larvae!

Here is a link to a  comprehensive guide to all things White Pine weevil:

https://extension.psu.edu/white-pine-weevils

I would recommend cleaning up any leaf litter from under the trees as adult weevils could be overwintering in the leaves. Bags and dispose of this material or burn if your municipality allows to limit the chance of the weevils infesting other trees.

Have a great day!