Are the LTPT employees required to be provided SH and/or PS

[Jakyasar]

Looking at a CB/DC combo.

Can the LTPT employees be excluded from SH/PS with the following provisions as well as testing/gateway/top heavy?

Amend the 401k plan so deferral is 1 year & 500 hours - currently 1000 hours

Safe harbor, profit sharing at 1 year and 1000 hours.

[Bri]

I've been treating them as otherwise excludable employees, tested separately against no HCEs.  You can likely exclude them from SH, PS, gateway, TH, etc., that way.