Davis Bacon Plan Testing

[Guest Jose Rosario]

As regards the top 20% paid group election for purposes of determining Highly Compensated Employees, is there an exception from the consistency requirement across all plans sponsored by the employer, similar to the multiemployer exception, available to sponsors of Davis-Bacon plans?

[IRC401]

I am not aware of any special IRS rules dealing with Davis-Bacon plans. If the plan is a single employer plan, I am not aware of any policy reason why there should be a special rule.