401(a)(26) question

[Draper55]

I have a small business combo plan..husband and wife and a few common law ees.

there are children on the payroll who are 18 but not 21. Can I have them be eligible

for the profit sharing plan and not the db plan?. ..i.e.,reduce the ps eligibility age to 18 but not the db). My goal would be to improve the rate group testing by having them eligible but not benefit ..but I do not want to boost the count for 401(a)(26) and have more db participants. I do not need to include them for 401(a)(26) even though they are in the 410(b)/401(a)(4) testing..correct?

[Mike Preston]

Correct on all counts. I might be worried about a -1©(2) violation if the only people under 21 are the HCE children if the intent is to give them nothing, but maybe that is just me.