We have a 403(b) Plan that has a graded 401(a) contribution rate based on Years of Service (2% for 2 YOS, 3% for 4-5 YOS, 5% for 6-8 YOS, etc.). If the plan is disaggregated for testing purposes based on YOS, does the Gateway Test need to be passed only the disaggregated segment or do all the NHCE's need to receive the Minimum Gateway on a plan level. The minimum eligibility for the 401(a) contribution is 2 YOS and age 21, so disaggregating on the basis of OE is not the question for this situation.