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I probably haven't tried hard enough to get out of the 7.5% gateway on DB/DC permissively aggregated plans. It seems the "primarily DB in character" exception to the 7.5% gateway usually defeats what I'm trying to do (keep most NHCEs out of the DB plan) and I've tended to just think of "broadly available" perhaps overly simplisticly as simply two plans standing on their own for discrimination testing as normal (i.e., no special relationship between them). However, I noticed the blurb in the (a)(4) regs under the "broadly available" option that states it's applied "assuming that the Average Benefit Percentage test of 1.410(b)-5 were satisfied". Is this of much value from a practical standpoint ? I guess this eases the standard somewhat so it's not just the full normal coverage and discrimination applied to both plans separately as there is a built in ABP "pass". Anyone get any bank-for-the-buck using this approach ? Any example ? (just trying to see what situations it's helpful for).

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