Company A is making a cross-tested contribution to thier plan (15% to hces/5% to all others). Company B is not making a contribution. Company A and B are considered a brother/sister control group.

Does Company B need to make a 5% contribution so as to pass the minimum gateway requirement?

Thanks.

Not if Companies A and B can separately satisfy 410(b) and do not elect permissive aggregation.

You can take it one step farther even if the plans are permissively aggregated. If the company B participants are not receiving a nonelective contribution allocation in any way (i.e. no forfeitures, top heavy minimums, QNEC, SH NEC, PS), they are not benefiting in that portion of the plan and would not need to receive the gateway amount.

Yes, agreed. Excellent clarification. Kind of weird but it is correct.