Schedule T, when aggregating

[himt4]

for coverage testing, two plans are aggregated, and I check "yes" for item 4b on scehdule T. For 4c(5)&(6): number of nonexcludable employees who benefit under the plan: Do I put the number only benefitting in this Plan? or since I am aggregating, do I put the number who benefit in either plan?

[Blinky the 3-eyed Fish]

You have one test since you are aggregating the plans. The Sch T's for both plans will show the same results. Put another way, you show those benefiting under either plan.