Failure to meet coverage tests
If a trust is not exempt from tax under section 501(a) for any taxable year solely because such trust is part of a plan which fails to meet the requirements of section 401(a)(26) or 410(b), paragraphs (1) and (2) shall not apply by reason of such failure to any employee who was not a highly compensated employee during—
(i)#
such taxable year, or
(ii)#
any preceding period for which service was creditable to such employee under the plan.