"A husband and wife own 100% of company A, which sponsors a profit sharing plan. Their adult daughter and her husband own 100% of company B which has absolutely no transactions or involvement with A. All 4 people are only employed by their own companies. Would the attribution rules cause employees of B to be covered in A's plan in such a situation? Would the answer be different if the daughter and son-in-law owned only a small percentage of B? When a person has any ownership in business that sponsors a plan, it appears to be standard practice when requesting end-of-year info to also ask if their spouse has an ownership interest in any other company in order to determine CG situations (and ASG situations if service organizations are involved). Is there a need to also ask whether the owner's children (as well as the owner's parents) own a part of any company so a similar determination can be made?"

"If a plan makes a 3% SHNEC contribution, but also make a match of 50% up to 5% is ACP testing required? Does the SHNEC cover both ADP/ACP?"