Q&A: Davis-Bacon Act Issues for Benefit Plans

Answers are provided by Amy Cavanaugh

Amy Cavanaugh Welcome to the column!

Answers are provided by Amy Cavanaugh, who has over 22 years of experience in the employee benefits industry and is a frequent public speaker. Her articles have appeared in many industry journals. She is particularly active in educational initiatives with respect to retirement plan design and administration.

Q&A 36: Service Contract Act: November 11, 2004
Q&A 35: Davis-Bacon Defined Benefit Plans: September 13, 2004
Q&A 34: ESOP Funded with Davis-Bacon Dollars: August 27, 2004
Q&A 33: More on Annualization: May 18, 2004
Q&A 32: Compensation Concerns: May 18, 2004
Q&A 31: Acceptable Fringe Benefits: March 10, 2004
Q&A 30: Use of Davis-Bacon Amounts as QNECs: March 10, 2004
Q&A 29: Owner Exemption: March 10, 2004
Q&A 28: Deemed CODA and Davis-Bacon: February 20, 2004
Q&A 27: Timing of Contributions: February 13, 2004
Q&A 26: Maximum Deductible Contribution for Plan Including Prevailing Wage Contributions: January 29, 2004
Q&A 25: One Plan or Two: December 30, 2003
Q&A 24: Timing of Contributions: December 29, 2003
Q&A 23: Coordination with Other Retirement Plans: December 8, 2003
Q&A 22: Davis Bacon 401(k) Plans-- A Trend?: November 4, 2003
Q&A 21: 'Indirect' Compensation: October 21, 2003
Q&A 20: Cross-Tested Plan; Separate Class for 'Prevailing Wage Group': October 21, 2003
Q&A 19: Prevailing Wage: October 21, 2003
Q&A 18: Separate Plans for Davis-Bacon and Non-Davis-Bacon Employees: September 22, 2003
Q&A 17: Nondiscrimination Testing: September 5, 2003
Q&A 16: Withdrawal of Davis-Bacon Contributions: September 2, 2003
Q&A 15: Forfeitures Can Reduce Future Davis-Bacon Contributions?: July 29, 2003
Q&A 14: Federal Preemption/Rondout Case: July 28, 2003
Q&A 13: Payroll Taxes: July 25, 2003
Q&A 12: New 401(k) Regs and Davis Bacon Plans: July 25, 2003
Q&A 11: Payment of Administrative Fees: July 24, 2003
Q&A 10: Cross-Testing: July 24, 2003
Q&A 9: Davis Bacon and the ADP Test: July 17, 2003
Q&A 8: Using Prevailing Wage Deposits to Satisfy the Safe Harbor Match: July 14, 2003
Q&A 7: Shareholder Employees of an S Corp: May 19, 2003
Q&A 6: Vesting: May 6, 2003
Q&A 5: Davis-Bacon Employees and Code Section 410(b): April 14, 2003
Q&A 4: What's the Davis-Bacon Act, and Why Does a TPA Need to Know About It?: April 11, 2003
Q&A 3: Who Can Be a Davis-Bacon Plan's Trustee?: April 11, 2003
Q&A 2: Davis-Bacon Research: April 11, 2003
Q&A 1: Annualizing Davis-Bacon Plan Contributions: April 10, 2003

Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation. The laws, regulations and court decisions in this area change frequently. Answers are believed to be correct as of the posting dates shown. The completeness or accuracy of a particular answer may be affected by changes in the laws, regulations or court decisions that occur after the date on which that Q&A is posted.