Determination may be based on preceding year
The requirements of subparagraph (A) shall be treated as met with respect to any line of business if such requirements were met with respect to such line of business for the preceding year and if—
(i)#
no more than a de minimis number of employees were shifted to or from the line of business after the close of the preceding year, or
(ii)#
the employees shifted to or from the line of business after the close of the preceding year contained a substantially proportional number of highly compensated employees.