frozen plan excludable participant in NDT

if a plan has been frozen from 1/1/2024 (both accrual and participation are frozen), a participant met all eligibility requirements and should enter the plan on 1/1/2024 if the plan is not frozen. we don't need to test 401a26 test due to SECURE act 401a26 relief; there is no accrual so no 410(b) test. but I'm just curious - in this case, should he/she be included in non-discrimination testing due to meeting all eligibility requirements? or he/she should not be included in tests due to 1/1/2024 freeze date? thanks!

401(a)(26) is good assuming prior structure was compliant.

If no one benefits in 2024 then no 410(b) or 401(a)(4) concerns.

If the plan was "soft" frozen (just participation) then you would need to include this person in your testing population as (s)he would not be a statutory exclusion. 

54 minutes ago, CuseFan said:

401(a)(26) is good assuming prior structure was compliant.

If no one benefits in 2024 then no 410(b) or 401(a)(4) concerns.

If the plan was "soft" frozen (just participation) then you would need to include this person in your testing population as (s)he would not be a statutory exclusion. 

Thank you Kenneth!