The regulations do not require a certain number of employees or a certain distance between locations for AAPs. The plans are done by "establishment," but this word is not defined in the regulations. In your example, assuming that all of the employees work for the same company, it really depends on a number of factors whether you would want one or more plans. It depends on the demographics, location, types of jobs and perhaps some strategic factors. Because less than 50 employees are at another location does not mean that these employees are not included in a plan. A company can have an AAP with less than 50 employees at a certain location. Hope this helps, Lisa
