401a26 prior benefit structure testing - one more question

Have been reading and researching on this and getting very confused and losing my mind. Hopefully some has an insight.

Never did this before and need to (CB plan - PBGC covered, top heavy and NOT underfunded). My system does not to prior benefit structure testing so need to do all manually (confirmed with the vendor).

Plan effective 1/1/2021 and combined with a DC plan.

Plan is hard frozen early 2025 with no one accruing a benefit (except one owner getting AE increase as past NRA). I do not see any relief under SECURE 2.0 for this.

I did the prior benefit structure testing and failed by 1 so need to 11-g.

The confusion (or not understanding) I am having is that the 11-g is for a current year increase so how do I include this person into a testing that is performed at beginning of year? This person will have 1 additional year of accrual/participation versus others.

I am sure I am not making sense here or totally missing something.

Thank you for your time and any insight you can provide.