Accrual Rate - Post Age 65 participant

[Guest Mike Spickard]

My one HCE is 71, accruing the 415 max, and this is a new Plan. Can I consider my HCE's accrual rate to be 8% at a testing age of 65, even though his benefit is much higher, as a percentage of pay, due to the post-age-65 actuarial increase in the 415b limit? The actual accrual rate for him is 32000/200000 = 16%.

Any good design ideas to maximize efficiencies with a 71-year old owner and a 40 year old employee?

[Guest Mike Spickard]

Forgot to mention, this is a DB plan.