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I am reviewing a cross tested profit sharing plan allocation for a plan year ending 10/31/02. There are three HCEs and 41 NonHCEs. The owner's alloc rate is 21.88%, his wife's alloc rate is 17.5% and the other HCE's alloc rate is 3% as is all the NonHCEs. Testing on an accrual basis, each rate group's ratio is greater than 70%. Shouldn't this plan still have to meet the 5% minimum gateway?? When wouldn't the plan have to meet the 5% (or 1/3) minimum gateway?? Thanks.

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