In general
For purposes of determining compliance with subsection (a)(4) and section 410(b), a defined benefit plan described in clause (iii) may be aggregated and tested on a benefits basis with 1 or more defined contribution plans, including with the portion of 1 or more defined contribution plans which—
(I)#
provides matching contributions (as defined in subsection (m)(4)(A)),
(II)#
provides annuity contracts described in section 403(b) which are purchased with matching contributions or nonelective contributions, or
(III)#
consists of an employee stock ownership plan (within the meaning of section 4975(e)(7)) or a tax credit employee stock ownership plan (within the meaning of section 409(a)).