ADP and ACP Testing

[JRN]

Employer is a property management firm. 401(k) Plan covers two employee groups: Group 1 consists of corporate employees (i.e., employees who work in the corporate office) and Group 2 consists of employees who work on site at the various property locations. Goal is to provide employer match for Group 1 employees only; Group 2 employees would be salary deferral only. If we were to exclude Group 2 employees from eligiblity under the Plan, the Plan -- covering only Group 1 employees -- will pass Average Benefits Test. And, we could then presumably apply ADP and ACP tests to Group 1 employees only.

Same result (I think) if we set up two separate plans -- one plan covering Group 1 and one plan covering Group 2.

Can we accomplish the same result with one plan? If Group 1 and Group 2 separately pass 410(b) coverage requirements, can I test Group 1 and Group 2 separately for ADP and ACP?

Thanks.