coverage testing - controlled group

[Chippy]

Plan A has 53 HCE and 173 NHCE , they have EE Deferrals and ER Discretionary in the plan

Plan B has 0 HCE and 54 NHCE, they have EE Deferrals and ER matching

Can I test these plans together since they have different ER sources? (ratio pct?) What test would I have to run? Average Benefits?

And i've seen the 410b run two different ways by different people. For the 401K ratio pct would it be for plan b 54/227 or 23.78% for the non-highly compensated? or 227/227 = 100% since both plans have 401(k). (i'm ignoring the HCE for now)

I've been going round and round on this, just looking for someone's else's thoughts.

thanks

[BG5150]

I think you would be ok. This is assuming all HCE/NHCE shown are benefiting for the year.

For 401(k) I get:

(227/227) / (53/53) = 1.00 or 100%

For Match I get:

(54/277) / (0/53) = N/A test passes, no HCEs

For PS I get:

(173/227) / (53/53) = 0.762 or 76.2%

[Chippy]

thank you. That's what I got too, just looking for reassurance, I guess.

There will not be a PS contribution this year, only matching. Do I need to do any further testing? Average benefits?

[BG5150]

Only ADP/ACP testing. Top heavy.

[12AX7]

What about BRFs? Are all other provisions of the plans similar?

[KJohnson]

Why do you want to aggregate? Don't all sources pass if tested separately?

For 401(k) I get:

Plan A

(173/227) / (53/53) = 0.762 or 76.2%

Plan B

54/277) / (0/53) = N/A test passes, no HCEs

For Match I get:

(54/277) / (0/53) = N/A test passes, no HCEs

For PS I get:

(173/227) / (53/53) = 0.762 or 76.2%