Social security and similar contributions
The requirements of this clause are met if—
(I)#
the requirements of subparagraphs (B) and (C) are met without regard to section 401( l ), and
(II)#
the requirements of sections 401(a)(4) and 410(b) are met with respect to both the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan without regard to section 401( l ).