Frozen plan and 401a26 testing

Hi

Have to admit as it has been quite a few years that I had a frozen DB plan to deal with and 401a26 testing so a bit rusty.

Plan is 3 years old and frozen beginning in2021 - hard freeze i.e. both participation and benefit accruals. It is EOY valuation. No terminations/pay outs for the past 3 years.

It is top heavy and PBGC covered.

How do I determine if 401a26 is required for 2021 for the following data as of 12/31/2021:

Assets: 350k

FT: 340k

Lump sum @ plan AE: 355k (assume 100% vesting although everyone is at 40%)

Lump sum at 417e: 580k (assume 100% vesting although everyone is at 40%)

2020 SB FTAP: 138%

2021 AFTAP: 105%

2020 SB line 16 - prior year funding %: 80%

What say you?

Thanks

Any takers?

I am not really sure what the question is, but this might be helpful.