Control Group Question

[Madison71]

3 companies are part of a control group with 3 separate plans. 2 plans have standard 401(k) with discretionary match and profit sharing. The other has standard 401(k) with safe harbor match and discretionary profit sharing. I looked at the testing just done and it passes 410(b). Any issue here with disparate benefits? I would think it wouldn't pass because of that safe harbor piece.

[Guest Sieve]

Does each plan, standing alone, pass 410(b) based on a controlled group analysis? If so, no problemo from the 401(a)(4) or 401(k) or 401(m) side.

[Madison71]

It passes by itself. It doesn't seem right to me though. If you have a control group where - one company has a plan that makes a safe harbor match, and the other two companies have plans with discretionary match and nothing is made, seems to me like it would fail.

[Guest Sieve]

To my knowledge, there is no universal availability rule for a straight SH plan. So, if the SH plan independently passes 410(b), and there is no need for the that plan to be permissively aggregated in order for another plan of the controlled group member to pass 410(b), then I don't see why one of the plans couldn't be a SH--unless I'm somehow missing something very basic.