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Are QMACS Targeted When Made to Employees of One Plan Of An Affiliated Service Group


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If an employer is apart of an affiliated service group and maintains two identical retirement plans would the allocation of QMACS to one group of plan employees but not the other group in the other plan be considered to be targeting?

I understand the plans would have to be aggregated to pass testing.

I am thinking that this would not be considered targeting, for example if all NHCE's of Company B got the same % QMAC in plan B.

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