GW minimum calculation with dual eligibility requirements for SH & PSC

Deferrals/SH: age 21, 2 months, quarterly entry

PSC: age 21, 1 YOS, Immediate entry

both SH and PSC exclude pre-entry compensation

if an employee who became eligible for def/SH on 7/1/2024 with a pre-entry compensation. since he is entitled to SH, then he needs to get GW min. we use 5% GW test method which allows us exclude pre-entry compensation. can I use the SH post entry compensation for GW min calculation in this case? or we have to use full year compensation for GW since the post entry comp is for SH but not PSC?

thanks in advance

Are you using the option to disaggregate otherwise excludable employees from testing? If so, the employees who haven't met 1 year of service (i.e. those who aren't eligible for profit sharing contributions) wouldn't need to receive the gateway minimum.

In general, the definition of compensation used for allocations does not dictate the definition of compensation used for testing. You can use any allowable definition of compensation for testing.