Stupid question. I have a 401(k) that covers union and non-union. Only one union group covered. Eligibility is 6 mo for deferrals and match. Do I have to test separately, union and non-union. Or can I test the whole thing as a single plan? I seem to remember something in an old pension answer book, that says a company may but is not required to treat the plan as separate plan. Does that only apply to minimum participation?
Thanks in advance.