Integrated allocation in Cross tested plan

If the plan document states that everyone is in their own group and the contribution is allocated prorate or on an integrated basis do you still have to pass the average benefits test?

you could test on an allocation basis, and impute disparity and you would pass testing as all should have the same e-bar (assuming you don't have 30% NHCE that receive nothing because last day rule or something like that.)

plus, no gateway since tested on allocation basis

Karen Mciver, is what you are asking whether you can restructure the plan for testing purposes under 1.401(a)(4)-9(c) into the component plans, i.e. the component plan with the comp to comp allocation and the component plan with the integrated allocation? If each component satisfies ratio percentage, you would not need to satisfy average benefits.

Thank you