Testing Separate Controlled Group Member Plans (Posted June 22, 2002) Technical Tip 75: The following question and answer were from the IRS Q&A Session at the 2000 ASPPA Annual Conference: Companies A, B, and C are all members of a controlled group. Each company sponsors its own retirement plan for the benefit of its own employees. All plans have the same requirements for eligibility and the same plan year, but different benefit/allocation formulas and vesting schedules. If each plan passes IRC 410(b) and (if applicable) 401(a)26, and each plan otherwise meets the requirements of a safe harbor plan is my testing complete for the year? Response: Yes View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.