Testing otherwise excludable ees separately

[Santo Gold]

For a plan to test otherwise excludable employees separately in a 401(k) test, is it necessry for that to be stated in the plan document?

Thanks

[JanetM]

No, that sort of codified regulation does not have be in the document.

[Mike Preston]

But it shouldn't be precluded, either. That is, the document should provide it as an option of some sort. If the document can't be interpreted as providing for it optionally, I'm not sure it can be invoked unilaterally.