HJ100

Thanks Austin. They are Non-Highly due to the top paid group election and the plan is SH non-elective with an additional PS component. Each participant is in a separate classification. Since they are NHCE, they'd have to receive the gateway so we are looking to exclude them from the plan as a division or class of participants. Not all direct owners who owns less than 1% will be excluded, just some, so trying to determine how you define that division.

Plan uses the top-paid group election because they have very high earners. A small group of NHCE <1% owners do not want to participate in the plan or receive employer contributions. Assuming we can pass coverage, can they designate certain employee owners to be in this "Excluded Division"? How do you define the division (or do you need to) when the only real differentiator is that they are partners who can not participate while in that division? Thanks for any input.