Accrued-to-date testing after fresh start

Suppose you had a small DB and PSP (each covers 5 participants). Suppose both of these plans have been in place for 8 years and the plans are expected to be active for 2 more years.

The business owner is 60 and assume all employees are nhces age 30. For 8 years all participants in the DB have received a benefit of 3% of average compensation. All employees have gotten a 7.5% contribution in the PSP for 8 years and the business owner has gotten $0. There has been light turnover in the past 8 years.

Now the business has experienced a windfall and will this year and next year. Clearly the business owner has received less than employees for the past 8 years.

Could the DB plan be amended to provide 15% of average pay for shareholders with the same 3% of average salary to remain for all non-shareholders? A fresh start would be used of course.

Then, is it possible to use accrued-to-date testing under this scenario?  The idea is that the business owner has not accrued that much on an average basis.

Thank you!

Sure, why not?

Fresh start on how you calculate the accrued benefit does not impact how you test (unless you also test from a fresh start date, which you would not want to do).