average benefits test and other plans

[Guest Pension Girl]

A tax exempt sponsor has a 401(a) plan with nonelective contributions only and uses cross testing allocation groups. Sponsor also has a 403b salary deferral only plan, and a 457b top hat plan for the executives/select group. When running rate group testing on the cross tested plan, when you do the average benefits test, my understanding is that you can exclude the 403b plan - 1.410(b)-7(f). Although no mention of the 457b, since this type of plan is not subject to coverage testing anyways, I do not think you would include it when apply ABT test?

Does anyone have any comments?

[Tom Poje]

that sounds correct to me