Which of the following non-highly compensated employee(s) is(are) considered "covered" this year by an employer-sponsored retirement plan for purposes of satisfying the nondiscrimination coverage tests?

1. An employee who is eligible to participate in the company's Section 401(k) plan but has never participated in making elective deferrals.
2. An employee who has participated in his employer's profit-sharing plan for 10 years but the employer has announced there will be no contribution to the plan this year, but forfeitures are reallocated to remaining participants.
3. An employee who just satisfied the employer's traditional defined benefit plan eligibility requirements and entered the plan 6 months ago.