General Test

[justatester]

I have group of plans that are all part of the same controlled group. Here is the breakdown...

A: 401(k) with Match, a Service Based Profit Sharing & "transitional" contribution to those over 50+ years old

B: Profit Sharing Only

C: MPP

D: MPP with AT & Match

We are struggling to ratio test and the ABT test do not pass. It may pass with some creative plan aggregation, but wanted to check on some questions:

1) Can a MPP contrib be aggregated with an Employer/PS contribution? If yes, I assume then aggregated for general.

2) Can the AT & Match portion of MPP be aggregated with the ACP test for the 401(k)?

Any thoughts?

[ETA Consulting LLC]

You "may" not have a problem. You must distinguish between "permissive aggregation" of plans and the ABT (which requires all plans of the employer to be tested together). I don't see an problem with permissively aggregating two non-elective sources and also permissively aggregating two 401(m) sources. Once you do, you must aggregate those plans for all testing purposes.

The only thing that would normally preclude you from permissively aggregating plans would be mandatory disaggregation (i.e. union and non-union). That does not appear to be the case here.

Good Luck!

[justatester]

Ok...another twist..

Employer D also sponsors a 403(b) plan..Does that impact coverage?