Audit requirement for 401(k) plan that has 403(b) matching contributions

[Guest newto403b]

If you have a plan that matches 403(b) contributions in your 401(k) plan, are you including the 403(b) matching contributions in your 401(k) plan audit? If you have a combined plan like this, are you including the 403(b) employees as participants in the 401(k) on your 5500?