What happens in 2002 if an employer has both a 401(k) plan and a frozen DB plan, and both plans provide that the T-H minimum is satisfied in the DB plan? Would the T-H minimum still need to be made under the frozen DB plan (despite what EGTRRA says), or will the plans need to be amended to state that the T-H minimum contribution will now be made under the 401(k) plan?

I think you'll have to amend the minimum out of the DB plan. The IRS is supposed to issue a sample EGTRRA amendment by 8/31/01.