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At the risk of making a simplistic statment about a complicated topic, this seems like a classic ASG to me. It does not matter what the doc says they are or are not. You cannot "not" be an ASG just because you say your not. I would keep testing them as such until a CPA or Attorney reviews the facts and circumstances and makes a detemination.

We've done this...for the amount money involved, I say go for it.

Luke this is the closest I could find to "official IRS guidance" https://www.irs.gov/pub/irs-pdf/p4278.pdf

Cynchbeast, although the account may have been titled in the name of the plan, david rigby may be on to something here. The employer could have paid these expenses directly, so maybe the deposit into plan was in error. ERISA 403c)(2)(A)(I) permits return of mistake of fact contributions within one year. And actually, if the plan was terminated and fully paid out before the $250 hit the account, was it really an account of the trust, even if so titled at that time?

Flyboyjohn, I have not dealt with that situation personally and don't see anything directly in 1.401(k)-3 regarding the issue, but I think probably you have a separate "plan within a plan" already in the situation you describe because of the mandatory disaggregation of the union group under 1.410(b)-7(c).