Wanka Factory has 100 nonexcludable employees, 10 of whom are highly compensated. Eight of the 10 highly compensated and 63 of the 90 nonhighly compensated employees are covered under Wanka's qualified plan. The average accrued benefits for the highly compensated is 4% and the average accrued benefit for the nonhighly compensated is 1.5%. Which of the following statements is true Does the plan satisfy the general safe harbor test