Testing dates for 410(b)Controlled Group of Corporation

[Hoard1]

For 410(B) a Controlled group of corporations need to be tested. What date would you use if the plans of the Controlled Groups have different Plan Year Ends?

[Guest 91smithie]

Did you ever get an answer to this question?

[Tom Poje]

you quit.

you can't aggregate plans with different plan years

(1.410(B)-7(d)(5))

so when you test one plan, anyone else who falls within that plan year (if otherwise eligible) is treated as includable and not benefiting. since they are not participants, you cannot exclude them under the terminees with less than 500 hours rule either.

you can aggregate for purposes of the average benefits % test, then, without looking it up, I think its all plans within the same calendar year.

[Guest 91smithie]

According to another post -- and Rev. Proc. 93-42, if you want to aggregate plans then you must have the same year, not true if you are testing each plan separately (though including controlled group numbers). The regulation you cited only references aggregating plans, not testing them on a controlled group basis. Am I missing something?