Union Employees

[Guest MNR]

For jaemmons or someone else that would like to response.

What if the plan excludes union employees? The fact that there is no good-faith bargaining agreement still applies?

[jaemmons]

Under Treasury Reg 1.410(B)-6(d) "a collectively bargained employee is an employee who is included in a unit of employees covered by an agreement that the Secretary of Labor find to be a collective bargaining agreement between employee representatives and one or more employers, provided that there is evidence that retirement benefits were the subject of good faith bargaining between employee representatives and the employer or employers." From my interpretation of this regulation, if a "good faith" bargaining agreement is absent, then these employees are not statutory exclusions, and as such, the plan must satisfy coverage if they wish to exclude them from participation.

[david rigby]

Earlier thread:

http://benefitslink.com/boards/index.php?showtopic=13111