matching contribution for controlled group

[Pixie]

My client has a sole prop/corp controlled group. The owner has compensation coming from both entities. She only has employee deferrals from the corp. Can she use comp from the sole prop to calculate the discretionary match to her account?

[Lou S.]

Assuming both entities have adopted the plan then yes, not a problem. In fact you probably have to aggregate the comp. That should be spelled out in the plan document though under definition of compensation or some such similar provision.