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Controlled Group / Nondiscrimination


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Company acquired 11/15/2006. Is the company considered part of the controlled group for 2006 H&W nondiscrimination testing? Or, is there a transition period?

Company "disposed of" on 3/15/2006? Is the company considered part of the controlled group for 2006 H&W nondiscrimination testing?

In either case, please confirm, if included in testing, that the value of total 2006 nontaxable benefits is included in testing (not just the portion of the plan year in the controlled group).

Thanks!

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