Suggested Reading for Testing and Aggregation Topics

[Guest jjq]

I am looking for suggested reading on 401(k) discrimination testing topics.

I am particularly interest in something that goes into the kinds of issues faced by employers that maintain multiple 401(k) plans for different groups of employees where the groups are differentiated by service date for some plans (i.e. hired before and after certain date gets you in different plan) as well as by division/job (working for a particular company gets you in one plan, unless you get a promotion to a certain level of job and you get bumped into another plan).

Bonus points if it covers situations where one or more of the plans is safe harbor and the remainder are not.

Is there something authoritative I can pick up to educate myself? Thanks.

[12AX7]

There is where I go when I'm not on BenefitsLink:

http://www.asppa.org/Main-Menu/edpubs/Publ...utlinebook.aspx