If ER has 2 seperate plans and covers different ee's in each. If they combine for coverage to pass, do they need to combine for top heavy determination also? please cite a reg.

thanks

Yes. 416 regs?

Off the top of my head, it's 416(g)(2)(A)(i). Just kidding, but I did have it handy.

does it matter if the plan that fails coverage doesn't have a key ee-- the other plan covers the keys. If it is combined to pass for plan 2, does it still trigger a required agg group? is thee a "one way look"? sal's book gives the example to pass coverage for the plan that covers the keys.

related ?:
I've heard from a erisa attorney about the "one way look" but don't have a reg to cite--
if i combine 2 401k plans to pass the adp/acp test for the plan the plan that doesn't cover the keys--i have to combine for coverage but then do i need to combine for top heavy--since i am not combining to pass the plan that covers the keys?
thanks