Match Percentage Based on Length of Service

[Guest lforesz]

What about if a plan has a higher rate of match based on length of service. It seems that under the BRF "current availablity" test, age and service conditions are disregarded, so the test would automatically pass. However, I'm slightly confused on how the "effective availabity" test applies. This is based on how many employees can be expected to actually satsify the specific criteria. I would think that all employeees can be expected to satisfy it, assuming they stay employed. Does anyone have any thoughts on this?

[MWeddell]

The rate of matching contributions is an "other right or feature" and age and service conditions are disregarded only for "an optional form of benefit or a social security supplement." Therefore, one does not disregard the age and service conditions when testing whether a match rate passes benefits, rights, or features testing.