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The plans may be optionally (the word in the reg is "permissively") aggregated for coverage and nondiscrimination. If they pass separately, then they do not need to pass combined. If the plans are aggregated for either coverage or nondiscrimination, they must be aggregated for both. In other words, you have to use the same options for both coverage and nondiscrimination. All plans of the employer must be aggregated for the average benefits percentage test. If both plans cover a Key employee, then they are part of a required aggregation group for top heavy purposes.

I assume the plan has an eligibility fail-safe that says a part-time employee who actually completes 1000 hours in a year will enter the plan. Otherwise you have an illegal service-based eligibility requirement. So, all employees who have completed 1000 hours of service would be eligible for the plan. Therefore, you can use the option to disaggregate the otherwise excludable employees, and as long as there are no HCEs who have never completed 1000 hours, it should pass at 100%.

Yes. Its not "could file an EZ", its required to file an EZ. If you are required to file on an EZ, you cannot file an SF. Almost. You have to mark it as "First return/report". And be prepared that you could receive a letter from DOL or IRS asking why the first return does not line up with the plan effective date. No big deal, you just tell them you filed EZ before. Is the plan covered by Title I?

I didn't follow the link but I think that New Jersey thinks that if you deferred income while a NJ resident, you are supposed to pay tax to NJ on the income no matter where it is received. That is widely - universally - ignored.