Disc Testing/Acquisition

[Nancy Pritz]

Can someone please help me find reference to guidance that I have heard of that allows an employer to not combine two related companies into a Controlled Group for the purposes of discrimination testing in the year of acquisition, and perhaps even the year following acquisition?  Thanks so much.

Nancy Pritz 

 

[Mike Preston]

IRC Section 410(b)(6)(C)

[Nancy Pritz]

Thank you so much.