Potential prospect is a controlled group, 2 employers each with a plan, plans started a couple years ago.
ER 1 plan: safe harbor match, 60 eligibles total, 10 are HCEs, no profit sharing.
ER 2 plan: non-safe harbor match. 450 NHCEs, no HCEs, no PS.
Matching formula is the same structure as the match formula in plan 1.
Can't aggregate a SH plan with a non-SH plan.
Coverage for plan 1 is 10%
Suggestions for passing coverage?