Controlled group minimum coverage testing when the members' 401(k) pla

[EGB]

Assume two 401(k) plans are being maintained by Company A and Company B which are in the same controlled group and that Company A's PY is 1-1 to 12-31 and Company B's PY is from 10-1 to 9-30. How is controlled group testing done for 410(B) purposes? Would a 410(B) test be run for Company B at 9-30-99 based on data on Company B at 9-30-99 and data on Company A at 9-30-99 and then a 401(B) test would be run for Company A at 12-31-99 based on data on Company A at 12-31-99 and Company B at 12-31-99?

Also, can anyone recommend a comprehensive book/resource that covers 401(k) testing issues in great detail (with examples, etc.)?

I would like something that goes beyond a citation of the regulations.

[This message has been edited by beth beaube (edited 12-07-1999).]