Control Group Question

[Alex Daisy]

3 plans are members of a control group.

Plans A and B are Safe Harbor Basic Match plans.

Plan C is only a 401(k) Plan with no Safe Harbor feature.

Can someone describe the compliance tests that I need to run for this control group situation.

If I can pass the Ratio % test with Plans A,B, and C combined and with Plan C not benefiting, does this satisfy compliance testing?

Any assistance is greatly appreciated.

[Tom Poje]

1.401(k)-1(b)(4)(iii)(B) says you can't aggregate a safe harbor with a non safe harbor

A and B are Basic match (assuming nothing else is different, e.g. comp definition) with A and B

then for coverage you could

A & B (C includable not benefiting) - as you said

C (A & B not benefiting)

or

A

B

C

all tested separately

C is ADP tested as well