BRF testing when a Merger Happens

[justatester]

Group A contributed to their 410k plan from 1/1-3/31/12, they had pretax, roth and match. As of 4/1/12, they contributed to Group B's plan, but no longer had Roth and started following Group B's match.

Group B has their own 401k plan, they had pretax and match (but a different formula)

For the 2012 plan year, we are testing all employees for the entire year. (Group A & B) together.

My question is: Do I need to complete a BRF test for the different match formulas and the fact that Group A had roth as an available option?

Any help would be greatly appreaciated!