Coverage Testing for plan changing from related employers to MEP

[DLavigne]

We have a plan that has one participating employer. Up until June 30, 2015, they were controlled. As of July 1st, the ownership changed so that the two companies are no longer controlled. In previous plan years, we did coverage testing by aggregating the employees of both companies. I know in MEPs, they must be tested separately. How do we handle coverage testing in 2015?

Thanks.