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Coverage testing - excludable employees & Schedule T


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Guest Christie Banks
Posted

I have a plan document that excludes the following employees:

"You are not eligible if your job position is classified as a consultant, independent contractor, leased employee, or student intern.

You are not eligible if you are a:

· Non-resident* alien** who does not receive income from sources in the United States

· Resident alien** whose income is paid outside the United States or who is covered by one of the company's retirement plans outside the United States

Non-resident* who is a United States citizen*** but who is covered by one of the company's retirement plans outside the United States"

If all others are allowed to participate in the 401(k) and 401(m), on Schedule T can I mark that all nonhighly compensated employees participate? Or am I require to complete page 2?

(I'm not sure whether these "aliens" are included in the excludable list, or whether leased workers can be excluded).

Thanks!

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