Gateway Contribution if No HCE?

If there are no HCE's who are left participating in a DB/DC combo plan (an odd situation, I know, and it may just be a 1 year aberration), how would that impact the Gateway?  Is it still the 7.5% or can that be reduced dramatically?  The employer is going through some turmoil and change over so just want to make sure what we can/can't do.

Thanks in advance

7 minutes ago, C. B. Zeller said:

If no HCEs benefit in the plan, then the plan automatically satisfies 401(a)(4), including the gateway.

What if one is eligible, but opting out of the PS/CB)?  So they are getting $0 from either the DB and DC?

If there were no contributions, can the DB be $0?

What if there was an HCE who made just an Employee Deferral and received a SH match?  Does that still mean the Profit Sharing could be $0? 

I just want to confirm I have all of my ducks in a row.

How does an eligible participant "opt out from year to year" on a CB plan? Either you satisfy the accrual requirement and get a benefit or your don't, it's not a CODA.

But assuming that there was some amendment timely and properly executed such that no HCE benefits under the plan, or no HCE worked enough hours to accrue a benefit, then as CB Zeller pointed out you will automatically pass gateway and 404(a) because the HCE rate is going to be $0 and 0%.

Assuming the Plan's are not top heavy then if no HCE benefits for PS or CB than your PS could be $0.

If the combo plan is top-heavy, RTD on how you satisfy that in your specific situation.