DC Cross-test Broadly Available Allocations

[Guest RSNOW]

Can anyone give me the correct interpretation of the IRS language in the cross-testing regs (DC) for "broadly available allocation rates" where it states under 1.401(a)(4)-8(b)(1)(iii)......."plan is currently available during plan year to a group of employees that satisifes section 410(b) - (without regard to the average benefits percentage test of 1.410(b)-5). Does this mean you can't use the ABT to satisfy the broadly available requirement ? or merely that you ignore the average benefits percentage test but may still pass under ABT assuming you meet remaining ABT requirements like reasonable classification and safe-harbor threshold % using NHCE concentration table ?

[AndyH]

the latter.

[Guest RSNOW]

Thanks Andy.