Seperate Plans / Commingled Accounts

[austin3515]

I need to find the DOL reg or whatever it is that says something along the lines of, if the investments of more than one plan are commingled and available to pay teh benefits of all plans than it is considered a single plan for auditing purposes.  Does anyone know where the actual reg is??

[Luke Bailey]

Austin 3515, maybe there's a DOL reg, but certainly that's what Treas. Reg. 1.414(l)-1(b) says.

[austin3515]

Thanks!  That's what I needed!!