In the case where a DB and DC plan cover at least one key in both plans and the DB Plan is frozen, what is the DC TH minimum?

I'm a bit confused by this but think the answer should be easy. Assume the DC plan is not a 401(k). Also assume all DB participants are also covered bythe DC plan.

Is the TH min in the DC plan now -
0% if no contrbution is made.
The highest alloaction rate to any key if key receives 0% - 3%
3% if any key receives 3% or more.
5% because there is a DB?

Does the answer change if the DB is underfunded and the employer is making contributions to the DB Plan?

I'm pretty sure the 5% no longer applies becuase the DB accruals are frozen which puts us back in the lessor of 3% or highest key rate world; does anybody disagree?

Look to your document language. The DB document should have the EGTRRA language for no TH accruals when plan is frozen.
The DC document should have language that only invokes the 5% rule (or some similar approach for combo plans) when the DB plan provides an accrual.

Funding of the DB plan is not relevant to this determination; only benefit accrual should matter.

Thanks. That's what I thought. I'll just have to confirm our EGTRRA laguage is good to go and the cross reference with the DC reads correctly.