Ratio Percentage Test - Multiemployer Plan

[luissaha]

I have a multiemployer db plan that covers both collectively bargained and non-collectively bargained employees. One of the participating employers fails the ratio percentage test for its non-collectively bargained employees (for multiemployer plans, the test does not apply for collectively bargained employees). I have a couple of questions on this:

The testing has been done on an employer by employer basis for this plan. Can we aggregate all the employers together that cover non-collectively bargained employees and then test? The plan might pass on a plan wide basis.

It appears the employer may have failed this test for several years. If so, what is the proper correction procedure?

Any help would be appreciated.