I can't remember what the rules are behind the whole Gateway rules. Like when do you have to contribute the 1/3 of the HCE's, etc. I can't get it straight in my head. I'm working on a cross-tested plan, and the HCE is getting 12.5% of the P/S contribution, therefore I have to give the NHCEs 1/3 of that (4.17%). Why? I can't remember!!! Why can't I just give the 3% top heavy?

Help!!! Thanks.

there is some great stuff in the "Cross Tested Retirement Plans" section

try this and see if it helps.
since the plan is cross tested, it is obvious the HCE is getting 'more' than the NHCEs
you aren't testing things as a DC plan, but rather converting things to the DB world - you are figuring an accrual.
remember your rules for top heavy combined db/dc? The minimum is 5%. I am guessing that is the logic behind the whole gateway. It is a 'minimum', except they gave you a break and said you could go with 1/3 if HCE was less than 15%.
ok, maybe my logic is twisted, but heck, try and explain the things the govt does.