In a multiple employer plan where a participant is employed at 2 or more of the employers can the participant elect salary deferrals at one employer but not at the other?

Would it make a difference if the 2 employers were a part of a control group?

It seems to me that an employee could make an election to defer at either, neither or both.

Remember, however, that the deferral limit under 402(g) is an individual participant, not an employer, limit.

Someone should ask questions about securities law complaince. There is a thread on the securities board about multiple employer plans and the difficulty of compliance.