Non-profit organization has two full-time employees in management positions, neither of which is highly compensated.
They also have nurses who are on-call and will receive $2-$4 per hour for being on-call. Each nurse is on-call 24 hours per week, which means a nurse would have 1,000+ in a year just for on-call time.
A nurse may be called in on a case, and would be paid regular hourly compensation (at a nurse's regular pay rate) for those hours.
The question is whether a 401(k) plan can exclude the on-call time and pay for eligibility, participation and contribution calculations.
Thanks!