2 allocation schedules

[dmb]

Plan has a two part allocation formula. For participants entering plan before 7/1/01, there is a uniform integrated allocation schedule and for participants entering plan on or after 7/1/01 there is a service based allocations schedule (that would satisfy the minimum allocation gateway). Can the two schedules be tested separtately, that is since the integrated formula is uniform, no x-testing necessary, so maybe only the serviced based schedule would be subject to x-testing?? Or am i just wrong and would the allocations need to be tested as a whole? Any guidance/suggestions would be appreciated. Thanks.

[Tom Poje]

my leanings are against it because you have some cross testing involved. it sounds like you have a single plan and you are trying to treat it as 2 component plans.

it is forbidden to avoid the gateway requirements under those rules 1.401(a)(4)-9©(ii)

now, if you could get past the gateway and each of the groups could satisfy 410b then....

[dmb]

Thanks Tom, that was my thinking but just wondering about the options. Thanks.