Correlation between 11-g and AFTAP less than 60% - 401a26 issue

Hi

Here is another new one for me (the day is not going well with the firsts). This might be a ridiculous question but never dealt with before.

Looking at a DB plan - one lifer. AFTAP was never done so AB frozen a few years back. The plan never officially frozen - just AFTAP freeze.

Did a quick run and 401a26 fails, both annual and accrued-to-date. The software program is not providing an option for accrued to date at all.

I am thinking an 11-g amendment to provide meaningful benefit. I would not ask this question if the plan was hard-frozen but here the freeze is due to lack of AFTAP.

Can one do an 11-g amendment and increase the AB and overwrite the AFTAP freeze? Any other thoughts/comments?

I hope my question makes sense.

Thanks

you want to check you Adoption Agreement to see if it restores the benefits being frozen due to "below 60%".   I have seen weird things.

There is no AFTAP yet and even if done now, it will only be effective for 2023, not for 2022, at least this is my understanding on how the rules work. I do not believe automatic restoration is applicable to 2022, again based on my understanding.

What was the effective date of the plan?

More than 5 years, no first 5 years exception here, too bad.

I am not sure it matters how plan got frozen. So this person accrued benefits for 5 years, and then plan got frozen. Wouldn't frozen plan satisfy 401(a)(26) automatically?