RPC-TPA Posted April 16, 2018 Posted April 16, 2018 I have a controlled group of companies - 2 separate plans. The plans must be combined for coverage testing. Unfortunately, they can't pass on their own due to the different sizes of the companies. I know the plans cannot be combined if one is not a safe harbor plan and the other is. Can the plans be combined for testing purposes if one of the plans provides for a safe harbor match and the other provides for a safe harbor non-elective contribution? There are HCE's in each plan. Thank you!
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