Transition period for Section 125 plan nondiscrimination testing?

[Guest dhoetger]

IRC Section 410(B)(6)©(ii) provides for a "transition period" for the formation of new control groups during which qualified plans do not have to be tested together. Does anyone know whether this rule applies to nondiscrimination testing of cafeteria plans?

I'm wondering because Section 125(g)(4) specifically references the controlled group provisions of Section 414 and the Section 414 regulations reference the 410(B) transition rule.

Thank you in advance.