Nondiscrimination Testing for Two Identical Plans of the Employer

To avoid audit requirement for plan, employer is splitting the plan into two separate plans.  Plan provisions will be exactly the same.  Since the plans have provisions that are identical, can nondiscrimination testing be performed as if they are a single plan?

You may permissively aggregate for NDT if you also aggregate for coverage and BRFs, none of which should present a problem.