cross testing defined benefit plan with ESOP

[YankeeFan]

An employer maintains a cash balance plan which is general testing with other defined contribution plans also maintained by the employer. All eligible employees receive a 1/2% accrual under the cash balance plan so 401(a)(26) is satisfied. The gateway for the NHCEs is satisfied with employer contributions made to the defined contribution plans.

Can the gateway and 401(a)(4) nondiscrimination testing be satisfied with contributions made to an ESOP as opposed to a money purchase and/or profit sharing plan?

Furthermore, the cash balance plan benefit for non-owners is offset by the actuarial equivalent of the participant's account balance in any defined contribution plan maintained by the employer. Can the ESOP account balance be used for purposes of the offset calculation?