Top paid group election

[Earl]

A payroll company put in a PS/401k plan for a client who had a PS/401k plan with me. They established it as a new plan rather than a restatement.

I seem to remember but cannot find that the TP Grp election must be consistent for all plans of the employer.

I used the top paid group election. They did not. Since their document is executed later than mine does that effectively amend my doc?

(I would just tell the client that the payroll company is now handling the entire thing (the new plan vs restatement treated as a mistake) but they used a standardized PS doc and that will cost the employer thousands of dollars compared to my new comp plan to get the same max allocation to the partners. So I am trying to see if I can do anything to work around all this. Lots of issues to chuckle about...)

Thanks

[austin3515]

One plan document would never amend another. I think you have a plan document failure. Maybe it's in EPCRS?

Definitely you are correct that all must use TPG, of course, because nondiscrim must be run at the employer level for coverage (at a minimum).