I have a client who has two separate divisions. Each division has its own plan. Both are PSPs with 401(k) features. Elig is 21/1 with semi-annual entry for both. The plan for division A is providing a PS cont. The plan for division B is not. I have begun to test coverage and I am currently failing the ratio test for division A. I am moving on to the ABT. I am going to calc the ABPT, but I have a question. The plan for div A defines comp as while a participant. The plan for div B defines comp as the whole year. When I calc the ABPT, I assume that I use partial year comp for plan A (as defined by div A's doc) and whole year for B (as defined by div B's doc), correct?
If so, is there any way I can use partial year comp for B? (Presumably this will help my results.)
A hypothetical follow-up. If either of the plans were to define comp differently for each component of the plan, I would have my choice as to which to use for the ABPT, correct? Provided it meets 414(s). (I would think this is a no brainer. I would want to use the partial year for a better result.)
Thanks in advance.