I have a client that is starting up a new 401(k) Profit Sharing Plan. They do have some employees that fall under the Davis Bacon Act. They are wanting to exclude these employees and cover under a separate benefits package. These employees are not collectively bargained, therefore to exclude the 401(k) Profit Sharing Plan would still have to pass 410(B). My question is how would you word the exclusion statement under the plan to exclude those employees that fall under the Davis Bacon Act and no others. Once again they are going to set up a separate benefits program for Davis Bacon Employees, which as of yet I have not seen.
Any help here would be greatly appreciated.