YOS for IRC 415(b) Purposes

[JAY21]

The rules on 415 compenstation only allow us to count compensation paid from employers part of the same Controlled Group or Affiliated Service Group for IRC High-3 Comp limit.

Are there similar rules for which Years of Service (YOS) you can count for IRC 415(b) purposes to be applied to the Compensation Limit under IRC 415(b) ?

For example, say a plan gives prior service credit for benefit accruals for employment worked in a total different company (maybe to attract top talent away from another company) could you use those prior unrelated employer YOS for the DB plan's current 415 limit ? even though they were not worked with the sponsoring employer or any related entity ?

[JAY21]

Looks like unless it's a YOS from a predecessor employer (defined term) then you can't do it per IRC 1.415(f)-1©(2).