Special rules for matching contributions
For purposes of clause (i), if a defined benefit plan is aggregated with a portion of a defined contribution plan providing matching contributions—
(I)#
such defined benefit plan must also be aggregated with any portion of such defined contribution plan which provides elective deferrals described in subparagraph (A) or (C) of section 402(g)(3), and
(II)#
such matching contributions shall be treated in the same manner as nonelective contributions, including for purposes of applying the rules of subsection ( l ).