Aggregating Plans With Different Retirement Ages

[Guest merlin]

I have to aggregate a ps plan with a db plan to test a4. NRA = 65/5 in the ps, 62/5 in the db. Each plan covers different people. Does this mean that I have different uniform normal retirement ages, and I can test at the latest uniform retirement age? Or do I have a non-uniform retirement age, so my testing age is now 65 across the board ?

In either event, db accruals have to be actuarially increased from 62 to TA. Does the increase apply to those accruals that are limited by 415 at 62 as well? Or can I make use of the fact that the 415 limit is constant from 62 to 65?