Can a corrective QNEC be used for TH and GW?

[DavidO]

Assume a non-SH 401K plan where the employer is making discretionary contributions. A non-owner HCE becomes eligible for deferral but was not given the opportunity to defer thus creating a MDO. The corrective QNEC is 10%.

Question 1: In general, can a corrective QNEC be used for the 3% TH and for the 5% gateway allocations?

Question 2: The non-owner HCE become eligible for deferrals (triggering the MDO), but does not satisfy eligibility for the discretionary contributions. Am I correct that because of the corrective QNEC they must receive TH 3%?

Thank you for any help!

[Bri]

I've had an attorney bless its use for the TH minimum.  Didn't need a gateway test, though.