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Interesting question:

Plan has liberal eligibility (immediate) for deferrals and 3% SHNEC, and standard 21 & 1 YOS for profit sharing. HCEs get 20% so gateway percent is 5%.

If I use disaggregate those under 21 or with less than 1 year of service for purposes of the gateway rules, must they also be excluded from the NCT portion of the general test?

In other words, is disaggregation for the gateways also disaggregation for the general test, or can I simply treat those under 21/1 as not subject to the gateway?

p.s. After looking at this, it seems that you either disaggregate or you don't. Can't have it both ways I guess. Wishful thinking.

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