Coverage Testing/Top Heavy Testing

[Guest cherylb01]

If you aggregate a 401(k) and separate profit sharing plan to pass coverage, must you aggregate the Plans when testing for top heavy? Cites please.

[Tom Poje]

There once was a question from Cheryl

Wasn't sure, as if stuck in a barrel

But don't look around

The answer's been found

So now go sing a Christmas Carol

see the Code, section 416(g)(2)(I)(II) Required aggregation - each other plan of the employer which enables the plan to meet the qualification of section 401(a)(4) or 410

[Kevin C]

You'll also want to look at 1.416-1. T-6 and T-7 address the TH required and permissive aggregation groups.

[BG5150]

There once was a question from Cheryl

Wasn't sure, as if stuck in a barrel

Poetic license for sure with that rhyme...