Full year CB, Half Year PS

[abanky]

I have a new CB plan as of 1/1/2010. The Profit sharing plan went from 7-1-2009 to 6-30-10, then was amended and now is a calendar year plan with a short plan year.

For testing, do I test the CB plan with the PS benefits that accumulated during 2010 or is it more difficult?

[Tom Poje]

you probably need to get a young goat or other such animal and if the you find favor with the nondiscrimination gods....

1.401(a)(4)-9 two or more plans that are permissively aggregated under 1.410(b)-7(d)...

but 1.410(b)-7(d)(5) says: Thou shalt not aggregate unless thou hast the same plan year (Old English Version of the Regs)

but then for the avg ben pct test

1.410(b)-5(d)(5)(ii) plans with different plan years...normally thou shalt not aggregate such plans, but for this test (and this test only) thou shalt testeth the plans as follows...

all kidding aside, yes, based on the above it is a little more difficult