A participant leaves one adopting employer under a Multiple Employer Plan (MEP) for another adopting employer under the same MEP.
The participant has their 401k balance transferred from the first group to the second group.
Assume that the employers are not a control group or an affiliated service group and that their only nexus is that they are a part of the MEP.
Question. Would the second group need to include this balance in their own top heavy ratio?
Any response would be appreciated.