Uniformity - EACA / QACA

[Guest ppapdx]

The QACA regulations in 1.401(k)-3(j)(2)(iii) lists 4 "exceptions" to the uniformity rule. I know that these exceptions also apply to EACA plans - because it says as much in 1.414(w)-1(b)(2)(ii).

But the QACA regulations also address the "treatement of periods without default contributions" in 1.401(k)-(j)(2)(iv) and allows the plan to "reset" the intial period if default contributions have not been made for 1 plan year.

Can the reset option in 1.401(k)-(j)(2)(iv) also apply to EACA plans? Or is it just 1.401(k)-3(j)(2)(iii) that applies to EACA?