Collectively Bargained Employees and plan features

[buckaroo]

I have a prospecive client who has a 401(k) plan with both collectively bargained (CB) and non-collectively bargained (NCB)employees. The CBs are part of the of the same CBA. The CBA provides every is elig to make 401(k) contributions, but different employer contributions for subset CB employees. For example, one subset CB employees will receive a match and no PS contribution. Another subset will receive a PS cont, but no match. Another will receive a match and a ps, but the levels are not the same as either of the two previous subsets. Since it is in the CBA, we are going to follow it. Our question is what testing needs to be done on this? 410(b), 401(a)(4), ACP? I would guess that the ACP is not required for the CB employee disaggregated portion, but I am not sure. Any help would be greatly appreciated. Also, any cites would also be appreciated.

Additionally, they are also talking about using a comp definition that does not meet 414(s). For the CB employees, does a comp test need to be done. My guess is yes if there are HCEs as part of the CB employees. Again, any help would be greatly appreciated. Also, any cites would also be appreciated.

[JanetM]

You disaggregate the plan into union and non union and test them separate. If CBA was subject to good faith bargaining the union get a free pass since the benefits are bargained.