Coverage change and adp testing

[Guest cosmo1215]

Company A has a 12/31 plan year end and purchases the assets of 3 other companies (B,C,D) on 9/1/03.

The employees of companies B,C & D are allowed to participate in the effective 3/1/04, but the plans are not merged.

Questions:

When determining HCE's for the 2004 plan year, is the compensation and ownership in the predecessor employers ignored, since they were unrelated for part of the year?

Since Company A is not continuing the plans of B,C &D, are they deemed to not be a continuation of the predecessor employers, and if so what compensation should I be using for the 2004 plan year testing? From 3/1/2004 - 12/31/2004 or 1/1/2004 - 12/31/2004?