Basic - ND issue that I can't figure out

[Guest Mrilaomt]

We are acquiring another company (assets only, not assuming the plans). However, b/c there is a collective bargaining agreement - we have to mirror the plans they currently have place. One plan is a 401(k) and (m) plan. The main difference is that we (base company) provide a match of 2% up to 50% of comp and the new plan (new plan for purchased assets) provides a match of 2% up to the 100% of comp.

We crunched the ADP/ACP tests on a controlled group basis (based on info we rec'd in due diligence) from both plans' (testing it as the base company's controlled group AND then testing it as the new company's controlled group) - we passed the ratio percentage test both times.

Is there anything we are not thinking of (other than 401(a)(4) ND) and how would we report this on the Form 5500 (I'm thinking of Schedule T)?

[QDROphile]

Collective bargaining units are typically disaggregated and tested separately. One can't tell from your message how you broke out the testing or how you treated bargaining and nonbaragaining employees.