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Indian Tribes


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Guest HFOSTER
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1) A 401(k) plan for a non profit corporation that runs a casino business.

2) A second 401(k) plan for the tribe that holds the casino business on the reservation. The sponsor of this second plan has a different ein#.

Plan 1) is for a non profit organization. Plan 2) is for a government entity. Different employees participate in plan 1) and 2) depending on if they work at the casino or not.

Do these plans need to be aggregated for coverage, adp testing, 401(a)(4)?

<_<

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