SIMPLE-IRA teamed with qualified plan

[Christine Roberts]

Employer maintains money purchase pension plan for Davis-Bacon employees, only. Subsequently employer adopts a SIMPLE-IRA for office workers who could not participate in MPPPlan. Employer also contributes to SIMPLE plan on behalf of Davis-Bacon employees.

Prior discussion of this issue (link= http://www.benefitslink.com/boards/index.p...revailing+wage0 does not resolve question for me as to whether SIMPLE-IRA is disallowed in its entirety, or only with respect to Davis-Bacon folks. Any comments appreciated.

[Appleby]

The SIMPLE IRA contributions on behalf of employees covered under the Davis-Bacon plan is deemed excess contributions