Controlled Group: 1 plan is safe harbor and 1 plan is not.
Plans do not pass coverage separately. Can I permissive aggregate the SH and non-SH plan for to pass coverage? If I can, I understand I now have to run an ADP/ACP test on a combined basis.
In other words, for SH plans you are deemed to pass ADP and do not have to run a test. But am I 1) "allowed" to run a test 2) run a test on an aggregated basis with a non-SH plan. (Assume same plan year end and testing method)
Any thought would be greatly appreciated.