§ 415(b) Freezing Plans; How/If Does a Plan Freeze Affect the Reckoning of Years of Participation and/or Years of Service, and the High Three Year Streak for § 415(b) Deliberations

The freezing of a defined benefit plan perforce seems to affect the tallying of accrual service, and perhaps also the reckoning of the remuneration of which the accrued benefit serves as a function. Perhaps conversely, freezing the plan might not affect the reckoning of the high three year remuneration streak for § 415(b) deliberations. Please provide helpful guidance on this situation. 

Also, the reckoning of years of service and/or years of participation might remain unaffected. If guidance has resolved this situation, please provide in a reply.

3-year average compensation may be taken from any consecutive period, pre-plan, post-freeze.

Likewise for Years of Service.

Participation is credited service for which the person accrues (or would otherwise accrue) a benefit - so no for pre-plan and no for post-freeze.

See the regulations.

Please helpfully provide citations, if helpful. 

Kent Allard, in addition to what CuseFan has stated above, I would point out that most employers that freeze their DB plans do so to lower cost/limit risk. So they choose to freeze everything, including comp for benefits and 415(b).

@Luke Bailey is correct.  In my 40+ years as a pension actuary, I've never seen a plan that was "frozen" except for comp.