Alternative method of satisfying tests
A defined contribution plan shall be treated as meeting the requirements of paragraph (2) with respect to matching contributions if the plan—
(A)#
meets the contribution requirements of subparagraph (B) of subsection (k)(11),
(B)#
meets the exclusive plan requirements of subsection (k)(11)(C), and
(C)#
meets the vesting requirements of section 408(p)(3).