Benefits, rights and features

[FAPInJax]

A client is attempting to test a DC / DB plan combination for the death benefit. This is because the DB plan has life insurance and defines the death benefit as PVAB plus face amount minus cash value (the HCEs are in this plan with a smattering of NHCEs necessary to pass coverage). The death benefit in the DC plan is obviously the account balance.

A couple of questions have arisen:

1 When testing a benefit, right and feature - does the plan have to pass the 70% test or a 100% test when comparing the NHCEs to the HCEs?

I believe the answer is 70% when looking at the 'availability' of a benefit on a current basis. However, I read about 'effective' availability which might be an issue

2 Is it a simple comparison of what is available now OR must it be like the most valuable testing and compare the death benefit at all ages and take the most valuable??

I could not help the client as I have never tested a BRF.

Any help that can be provided is greatly appreciated!!