One Owner owns two distinct and separate companies. It is a controlled group, but also QSLOB. One company has nothing to do with the other, no overlapping employees. Each company has it's own 401k plan. Should or must the plans be tested on an aggregate basis or could each plan be tested on it's own for ADP & ACP as well as 410(B). Thanks.

Each QSLOB must have 50 employees. Is this the case?

Both companies have less than 50.

Then how is it that you believe they are a QSLOB?

"Should or must the plans be tested on an aggregate basis or could each plan be tested on it's own for ADP & ACP as well as 410(B)."

The answer to your question depends on whether each plan can satisfy coverage on their own. If so, then whether or not you aggregate them depends on the better result. Obviously, there is no QSLOB here.

Keep in mind though, that all benefits, rights and features need to pass testing as well.

I guess since I don't have a QSLOB, all i have is a controlled group, so they must be tested aggregately.

"...all i have is a controlled group, so they must be tested aggregately."

Not correct. See my earlier post.