403(b) coverage

[Guest dietpepsi]

Two more fun questions:

1. If you combine a 403(b) plan with a 401(k) plan for the ratio percentage test, do you have to combine the plans for 401(a)(4)? The 403(b) plan is an ERISA plan with both match and discretionary.

2. When doing the ratio percentage test for a 401(k) plan you can exclude the employees in a not for profit entity if they are eligible to make deferrals to a 403(b) plan. What if the 403(b) plan has an exclusion for employees that normally work less than 20 hours per week. Should these employees not be excluded when doing the ratio percentage test for the 401(k) plan?

Thanks