Creative solution to Gateway issue?

[LarryDavid]

First, sorry for the contsant posts on gateway's and testing issues. I am having a nightmare of a time with a large controlled group that froze all but one of it's small DB plans (and such small DB plan is mostly HCE's) and I'm just looking for any way I can to save the client from having to make a large contribution to satisfy the gateway (even more annoying is that without the gateway issue, the regular coverage and benefits tests are satisfied rather easily through aggregation).

Anyway, my main question/issue for this post is as follows:

In order to satisfy the "primarily DB in character" gateway (and thus avoid having to contribute millions meet the minimum allocation gateway) for 2010, I'd have to reflect frozen DB benefits on an Accrued-to-Date basis for a plan that froze it's DB plan on 12/31/2009. Through much research, it appears that the only way I can include the frozen accruals from the DB plan is if the same participants from that plan received a 401(a) allocation in 2010. Currently, the frozen DB group is only getting a match, so I cannot include the DB frozen accrual in my accrued-to-date accrual. However, if this group was to receive a profit sharing allocation, then I would be able to include the total benefit earned (Frozen DB plus new PS) in the accrued to date test. So my question is, can amend the 401(k) plan to provide a very small PS allocation to the frozen DB group (let's say 0.1% of pay for sake of argument) and thus be able to include the DB frozen benefits in my accrued to date accrual, and in turn satisfy the primarily DB in character gateway?

Would the way to do this be to amend the plan (prior to 9/15/2011) to say "provide all NCHE's with a 0.25% allocation for the 2010 plan year" or something as simple as that?

Any help that can be provided is greatly appreciated.