Multiple Employer plan testing

[B21]

If a MEP is formed with two employers where there is common ownership between the two companies but not enough to constitute a controlled group, are discrimination testing & top heavy determination performed separately for each employer? I know recent DOL guidance ruled that this type of an arrangement would not be considered an open MEP and, therefore, should be treated as a single plan. Is the DOL referring to filing a single Form 5500 as a multiple employer plan or also testing as a single plan?

[rcline46]

A controlled group is treated as a single employer for testing. A multiple employer is not a single employer, therefore each employer is tested separately. That is why it is a multiple employer plan.