Testing 2 plans with different year ends

Suppose you have two related companies where a controlled group exists. Each of these companies sponsor a profit sharing plan that provides a uniform contribution which is the same for each plan. No testing issues.

Now they want both plans to be cross-tested. Since they have a controlled group, both companies will need to be tested as one. It actually looks like the plans will pass the general test.

One problem. One company and plan have a 12/31 year end and the other company and plan have a 10/31 year end. How is the cross-testing done with two plans that have different year ends? 

Have never run into this issue in all these years.

Thanks.

Must test separately.

Mike is correct, see 1.410(b)-7(d)(5).

However, you still need to determine how many participants in plan A are are non-excludable under plan B and vice-versa, since they will be included in the denominators of your coverage tests.

If both plans cover any key employees, be careful with your top heavy determination dates.