Vesting and BRF Testing

[justatester]

Effective 12/31/2008, plan A participants become 100% vested and merge into plan B which has a 5 year graded schedule.. Anyone hired after 1/1/2009 is subject to the 5 year graded schedule. So if I was hired by plan A in Feb 2008, as of 1/1/09 I am now 100% vested. If I was hired by plan B in Feb 2008, I am subject to the 5 year graded schedule. Does this require a BRF Test? If so, how do I break down the groups? Plan A employees vs plan B employees, or years of service and anyone over 5 year in plan B as 100% and test them with Plan A employees?

In addition, there is a 3rd plan in the controlled group with a different schedule. Can I simply count them as nonexcludable-not benefit?

[Jim Chad]

I want to bring this thread back to the top so here is my guess.

I think you would test all Participants with less than 5 years, Plan A vs. Plan B.

and I would also GUESS that it would be right to exclude Plan C people.

What do others think?