Leaderboard

yes. Draw is irrelevant.

Good point, Mike, could be insignificant depending on relative number of HCEs who got wrong amounts and the individual shortfall amounts. Actually, probably is insignificant. However, if the error was significant, I'll stand on 2014 vs. 2015. If the ADP test was failed for 2014 because some HCEs were distributed too little, then under 401(k)(8) and (m)(6) they would have had until the end of 2015 to fix without EPCRS at all (and would have owed the 4979 excise tax on the aggregate shortfall amounts, unless corrected by 3/15/2015). and under 9.02(1) of review 2016-51 would have had until 12/31/2017 to fix under SCP ()and would still owe the 4979 excise tax.)

The 410(b)(6)(C) transition rule by its terms applies only for 410(b), and there are no regulations under it (other than the helpful, but limited Treas. reg. 1.410(b)-2(f), which tells us that the form of the transaction, i.e. stock acquisition, purchase of assets, or merger does not matter). However, 410(b) is all you should need, right? As long as you do not change the eligibility for the two plans (e.g., they each continue to cover employees of the pre-transaction businesses, including new hires in the legacy businesses, at least within limits), you can test them separately for 2018 and 2019, even if they would not satisfy 410(b) otherwise on a separate basis. So for one you test with ADP/ACP, the other is a safe harbor. That should be fine.

If there are additional allocations for Profit Sharing beyond just deferral and allowable SH contributions, the plan is no longer deemed to the be not Top Heavy.