New Comparability Plans (also called "cross-tested" or "super integrated") combine the features of an Age Weighted plan and a non-integrated plan.
New Comparability Plans divide the eligible population into two or more groups of employees which share a similar characteristic, i.e. Hourly/Salaried, Physician/Non-Physician, Lawyer/Associate/Non-Lawyer.
The groups are identified to create one or more "favored" classes of employees, typically the owner(s) of the Plan Sponsor, which are older than the other classes of employees.
There is complex testing required, but if the classes are structured to match the employer's population, the "favored" class may receive an allocation of three times the allocation rate to the non-favored class, sometimes even higher.