I have a client that is a controlled group all working off the same custom plan document. They are a car dealership.

Do you test each group separately for 401(k) and 401(m), 415, top heavy, 410, etc? Or do you combine all into one?

I have in the past, but I'm thinking that for top heavy & 415, that maybe I should just combine them.

Thanks.

Critical question: Are they all different controlled groups?

If so then all testing is separate, without regard to anything going on in the other "employers."

If there is only one controlled group, then all testing is done together, as though there were just one entity.