I put a post on the DB board regarding a DB/DC combination. The question is whether or not having a different NRD in each plan is a BRF issue which requires testing. The NRD in the PS plan is 59.5 and all 21&1 ee's are covered. The NRD in the DB plan is 65 & 5 YOP and some NHCE's are excluded by class, although the 410(b) ratio % test passes at 83%. There seems to be some uncertainty regarding whether or not different NRD's in a DB/DC combo is a BRF isssue.

My question now is, just making the assumption that this needs to be mathematcally tested for current availability, and given that based on the NHCE Concentration % that the safe harbor % is 50%, doesn't this plan pass anyway since the PS NRD is currently availble to 100% of the NHCE's compared to the HCE's and the DB NRD is currently available to 83% of the NHCE's compared to the HCE's? The 83% test goes like this: 24/54 / 31/58 = 83%.