I have a controlled group. Companies A and B sponsor a P/S plan and companies C and D sponsor a 401(k) Plan. To calculate the top paid group, I think I need to count all employees of the 4 companies. The top 20% of the group came to 31. To divide between the plans, do I start with the top 31 highest paid of the group and then see who falls into each plan? The 401(k) has 86 employees to be included and the p/s plan has 73 for a total of 159. 20% of the 86 is 17. Is it possible that only 9 of the top paid group would be considered for this plan? or is each plan considered separately? (I hope this isn't too confusing)

You have it right.