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excluding union employees from safe harbor match


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Guest medinael
Posted

Can a plan elect to be a safe harbor plan using a safe harbor match, but exclude union employees from receiving the SH match?

Posted

You can exclude any group of employees you want, as long as you pass coverage. And because union employees are excludable from coverage (as long as retirement benefits were the subject of good faith negotiations), you can always exclude union employees.

Austin Powers, CPA, QPA, ERPA

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