How does a Profit Sharing Plan with Multiple Contribution Rates Satisf

[Guest McElroy]

A bank holding company sponsors a profit sharing plan. Each of the six participating employers elect to contribute an amount from 0% to 15% of participants' compensation. While the employer will cross-test under 1.401(a)(4)-8, how does the plan satisfy 410(B)? I seem to recall something that said a plan with more than one allocation rate would be treated as separate plans. Or does the plan "automatically" satisft 410(B) and the stumbling block would be 401(a)(4)? Any advice? Thanks. Ed