gaham
May 23 2003, 01:14 PM
Does anyone have any thoughts on whether a plan document can exclude employees simply by reference to their name. I represent a doctor's group who wants to exclude two incoming doctors from all of their benefit plans. We don't want to attempt to exclude on an hours of service basis and we cannot easily exclude on the basis of one or more job classes. Some years ago, I seem to recall that the IRS did not look favorably on this but I can't seem to find anything now that would prevent us from doing this. Any help is greatly appreciated.