Plans of Controlled Groups of Corporations

[Hoard1]

Controlled Group of Corporations (Auto Dealership with 15 30 Participants) eronously ommited from a Nationally Sponored Auto dealership plan a third Corporation (Bank with 8 employee) based on SLOB rules. Provided the aggregated group passes 410(B) are there any other problems ( ie document not specifically excluding Bank).

If the Bank was to sponsor a Plan it could not pass 410(B) on a ratio test so I believe we would have to look at average benefits test. Is there any way to pass coverage separately without aggragating the plans? Would setting up the plan identical in provisions to Auto Dealership Plan be a Safe Harbor approach to compliance. Do these groups need to be aggregated for ADP & ACP testing of a 401(k) provisions.

Any thoughts?