3 401(k) plans in controlled group of A, B and C: OK to aggregate profit-sharing components of A and B but deferral and match components of B and C?

[AndyH]

Controlled group has three companies, A, B, and C, each of which have a 401(k) plan with a match and profit sharing contribution.

Anything preventing aggregating the profit sharing components of A and B for 410(b) and 401(a)(4) purposes, while aggregating the 401(k) and 401(m) components of B and C for 410(b), ADP and ACP testing?

I think this is fine. Anybody disagree?

[Mike Preston]

Not me.

[AndyH]

Thanks, Mike. Good to hear from you.