top paid group elections

[Gary]

an employer sponsors a DC plan and a DB plan.

The DC plan includes the top paid group election and the DB plan does not elect top paid group.

Plans are to be combined for testing in 2011.

My understanding is that (in absence of plan amendment) if both plans do not elect to use top paid group then the top paid group election does not apply.

I believe this is based on the consistency requirement found in notice 97-45.

any similar or differing views? thanks

[SoCalActuary]

I believe that the last election signed is binding on the other plan.

However, this still smells like legal malpractice. Someone did not take responsibility to do an accurate document.