In general
With respect to 1 or more defined contribution plans described in subparagraph (A), for purposes of determining compliance with subsection (a)(4) and section 410(b), the portion of such plans which provides make-whole contributions or other nonelective contributions may be aggregated and tested on a benefits basis with the portion of 1 or more other 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)).