2 safe harbor plans

[Guest New401k]

Control group with 2 401(k) plans. Both are contributing a safe harbor match- but different formulas. 1st company safe harbor match is 100% up to 5% and second company is a safe harbor match of 100% up to 3% and 50% up to 2%. Is this okay? What do I need to look at? As long as each plan passes coverage testing separately then this is okay? Thanks.

[MWeddell]

You are correct. Each plan must be tested separately (at least if there are any highly compensated employees in the first company's plan having access to the better match rate). If each plan separately satisfies 410(b) coverage testing, then you will be fine.