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Dr. A is an Affiliated Service Group with Co. B. Dr. A. has a 401k safe harbor plan. Co. B does not have a retirement plan. I aggregated the two groups for 410b testing. The test did not pass. What happens at this point? How can an employee from Co. B be brought into the plan to pass testing when that company has not adopted the plan? All of the employees with Dr. A are benefiting so there isn't anyone to include from his group.

Posted
Assuming the 70% ratio test failed, did also test by running an average benefits percentage test for coverage?

No I didn't run the average benefits percentage test because the plan document wasn't set up to allow for that. You are correct, it failed the 70% ratio test. The plan document states that the only way to correct is by bringing in enough employees to pass.

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