401(a)(26) question

[Guest lerieleech]

We have a DB/DC combo that is aggregated for purposes of 410(b) and 401(a)(4). (It is crosstested.)

Originally, both plans had eligibility parameters of 21 and 1 with entry date the first day of the month following satisfaction. (The DB had further restrictions according to job classifications.)

During 2006, the DC plan was amended to change eligibility to 21 and 3 months. Therefore, as of 12/31/06 (the end of the plan year), some people participate in the DC who are excluded stautorially in the DB (i.e. without even considering job classifications).

My question is: When determining the excludable employees for purposes of 401(a)(26) for the DB, do we exclude everyone who has not satisfied the 21 and 1 parameters that are still in the DB, or can we only exclude those who do not meet the less restrictive requirements in the DC?

[Guest lerieleech]

FYI, apparently the answer to this question is that only the DB parameters are considered in applying 401(a)(26) to this DB plan.