"Same plan year" for permissive aggregation

[MWeddell]

May two qualified plans in the same controlled group be permissively aggregated (combined for testing purposes) if they both share the same plan year end but one of them has a different plan year beginning because it is a short plan year? For example, may one aggregate a plan with a 1/1/2011 - 12/31/2011 plan year with a plan with a 7/1/2011 - 12/31/2011 plan year?

It appears that even if one is performing ADP / ACP testing, through cross references one lands at Treas. Reg. 1.410(b)-7(d)(5) and the definition of plan year in 1.410(b)-9. The safe interpretation is that "same plan year" means both the beginning and end of the two plans' plan years are identical, not merely that they end on the same date, but I'm curious whether others have intepreted it differently or whether there is any other IRS or Treasury guidance on the issue.

[Tom Poje]

that is how I would interpret it.

the regs don't say "have the same plan year end"

[MWeddell]

At least you are consistent, Tom! You gave the same answer in the first two posts of this thread -- http://benefitslink.com/boards/index.php?showtopic=43016 -- the only other time I could find that the question was asked.

Any other opinions?

[Guest Sieve]

I have another opinion -- but it agrees with Tom's. One plan has a plan year of 1/1-12/31 and the other has a plan year of 7/1-21/31. The plan years are not the same. A plan year has a beginning date and an end date, and the start date and end date for these plans do not match.

[MWeddell]

I have another opinion -- but it agrees with Tom's. One plan has a plan year of 1/1-12/31 and the other has a plan year of 7/1-21/31. The plan years are not the same. A plan year has a beginning date and an end date, and the start date and end date for these plans do not match.

Thanks, Larry. At least you made me laugh!

[Guest Sieve]

Didn't intend to make you laugh. if you laughed for some reason other than the end date of one of the plan years (21/31), then you have a sense of humor that trumps mine (or maybe I'm too ERISA-fied to see straight)!