Schedule T

[Guest LVanSteeter]

Feeling really silly, however, I would rather verify my understanding than err.

401(k) Profit Sharing plan, no leased or self employeed individuals.

All non-excludable, non-HCEs are eligible to participate however some choose not to.

Does plan qualify for Exception D?

[WDIK]

From the instructions for Line 4c(5) of Schedule T:

An employee is treated as benefitting under a plan...that provides for elective contributions under Code section 401(k) if the employee is eligible to make elective contributions...even if he or she does not actually make elective contributions.

[Tom Poje]

insufficient info provided.

you have a possible 3 coverage tests

401(k)

401(m)

nonelective

since everyone can defer the 401(k) would be exception D

but you did not indicate if there is an hours requirement or last day provision for the other two features.

see also regs:

401(k) – Benefiting if an eligible employee 1.410(b)-3(a)(2), 1.401(k)-1(g)(4)

401(m) - Benefiting if an eligible employee 1.410(b)-3(a)(2), 1.401(m)-1(f)(4)