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One of the requirements for a pick-up arrangement is that the "employer must specify in writing (e.g., minutes of meeting, a resolution, or an ordinance) that “contributions on behalf of a specific class of [its] employees . . . although designated as employee contribution , will be paid by the employer in lieu of employee contributions.” Is there any guidance on what constitutes a "specific class of employees"? It appears that the employer need not cover all employees, just a "specific class." Is anyone aware of any guidance on this point? For example, it would appear that the employer could commence pick-ups after two years of service and have different rates of pick-up for different classes of employees covered by the plan. Can the employer prospectively change the amount of the pick-ups, provided the employee doesn't have a cash or a deferred election right?
