Accrued To Date Testing

[Cloudy]

I am (considering) using the accrued to date testing method for a medium size DB plan. I typically use the annual method for my smaller plans, which are usually DB/DC.

A participant has an AB but because they worked less than 1000 hours did not accrue in the current year. (Worked 800 hours and still active.) Are they "not benefiting", or do I use the AB/Svc/Ave Comp?

[Mike Preston]

Not benefiting.

[Cloudy]

Thank you.