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can 1099 employees treated as employees of a company and contribute salary deferral into the 401(k) Plan if the plan eligibility provisions looks like as shown below? Plan Description: Prototype Non-standardized Profit Sharing Plan with CODA I. ELIGIBILITY AND PARTICIPATION REQUIREMENTS A. Eligible Employees (Plan Section 1.1.25) Must choose either 1 or 2: 1. [x ] All Employees of an Employer are eligible to participate in the Plan. 2. [ ] All Employees of an Employer are eligible to participate in the Plan, except Check each appropriate box (a-g) to specify excluded employee groups, if applicable. a. [ ] Salaried Employees. b. [ ] Hourly Paid Employees. c. [ ] Any nondiscriminatory classification of Employees employed in or by one or more specified divisions, plants, locations, job categories, or other identifiable groups of Employees as determined by the Board of Directors. Please specify: (Note: Under Treasury Regulations, part-time and seasonal employment is not a nondiscriminatory classification. This item should not be completed with a definition that by its terms defines an excluded classification as including NonHighly Compensated Employees with the lowest amount of compensation and/or the shortest periods of service.) d. [ ] Employees included in a bargaining unit covered by a collective bargaining agreement with the Employer in the negotiation of which retirement benefits were the subject of good faith bargaining (unless the bargaining agreement provides for participation in the Plan). (For a Plan that includes union employees, specify whether less than all union employees are included. For example: If the Plan is set-up for employees in Union X, but employees in Union Y are excluded, Union Y should be specified.) e. [ ] Employees covered under any other tax-qualified retirement plan with respect to which the Employer is obligated to contribute. Please specify: (Specify the retirement plan, if applicable. For example: XYZ, Inc. Pension Plan.) f. [ ] Leased Employees. g. [ ] Employees not required to be taken into account for nondiscrimination testing purposes under Code §410(b)(6)(C) but only during the Code §410(b)(6)(C) transition period. (Note: If selected, in the event of a corporate acquisition, employees of the acquired company will be excluded from participation in the Plan for a period not to exceed two years, as determined by the acquisition date and Plan Year.)