401(k) Safe Harbor and 410(b)(6)(C) Transition Rule in Transactions

Client is buying a company in a stock deal. Buyer has a safe harbor plan (matching) plus a non-safe harbor profit sharing contribution. Seller has a 401(k) provides a match but is not safe harbor. Buyer wants to use 410(b)(6)(C) (which the plans meet the requirements of) to delay merging the plans at close. Buyer wants to just run both plans for some time within the transition period. 

QUESTION: During the 410(b)(6)(C) transition period, can you maintain the safe harbor status of Buyer's plan, as long as you separately test the Seller's plan? 

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Yes, you can maintain the safe harbor status of the Buyer's plan as long as it separately satisfies coverage testing.  The transition period rule is one method for which it can separately satisfy coverage testing.