Guest GG Posted January 29, 1999 Posted January 29, 1999 Company has 2 401 (k) Plans. Plan 1 benefits only the employees of Division A. Division B is excluded by class. Eligibility for this Plan is age 21/1 year of service and the entry dates are 01/01 and 07/01. Plan 2 benefits only the employees of Division C. There is no age/service requirement and the entry dates are 01/01 and 07/01. The plans are combined for purposes of 410 (B). With the following data, can I assume I pass the ratio percentage test on a combined basis? Plan 1: Total Employees 1183 Total Excludable 1091 NHCE's Benefiting 71 NHCE's Not Benefiting 163 Total Nonexcludable NHCE 234 HCE'S Benefiting 21 HCE's Not Benefiting 0 Total Nonexcludable NHCE 21 Plan 2: Total Employees 453 Total Excludable 149 NHCE's Benefiting 304 NHCE's Not Benefiting 0 No HCE's in this Plan Since the two plans have different eligibility requirements, I'm not sure which employees are excludable when testing on a combined basis. Thanks.
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