"We have a client that acquired another company. They are part of a controlled group so the new company will be part of the plan. The client would like to give a more generous match to the new company's employees. They have no problem excluding all HCE's from the more generous match formula. Since there will be only NHCE's receiving this more generous match, is there any additional testing we must do; such as benefits, rights and features? Any other issues we might not be taking into consideration?"