1. what is the result for the general safe harbor test?

2.what is the result for the ratio percentage test?

3.what is the result for the average benefit test?

4. which tests does this plan pass?

5. can this defined benefit plan be considered as passing the coverage test, why or why not?

HawkEye Sports Ltd. sponsors a defined benefit plan for its employees. They have 200 employees, 25 of whom are excludable. 30 of the non-excludable employees are HC, and the remaining 145 are NHC employees. 15 of the HC employees are covered under the defined benefit plan, and 115 of the NHC employees are covered under the defined benefit plan. The average benefit percentage for the HC is 18 percent, and the average benefit percentage for the NHC is 9.5 percent