Requirements must be met without taking into account social security and similar contributions and benefits or other plans
(i) In general
(i)In general#
The requirements of this subparagraph are met if the requirements of clauses (ii) and (iii) are met.
(ii)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 ).
(ii)(I)#
the requirements of subparagraphs (B) and (C) are met without regard to section 401( l ), and
(ii)(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 ).
(iii)Other plans and arrangements#
The requirements of this clause are met if the applicable defined contribution plan and defined benefit plan forming part of an eligible combined plan meet the requirements of sections 401(a)(4) and 410(b) without being combined with any other plan.