Money Purchase Classifications (Opting In vs Option Out)

[PainPA]

I deal with a handful of Pennsylvania Governmental Money Purchase Plans.

They are all straight forward plans in that the same contribution % is given to all ee's.

I have come across a new plan whereby the governmental agency as a whole opts out of social security.

However, they are looking into the option of allowing the employees to opt in but then those employees would not receive the same contribution as those that opted out.

Does anyone see a concern in the plan docment classifying the ee's in one of these categories, with those opting in to social security receiving a contribution much less than the other group.

The groups would be:

Class A = Opt IN

Class B = Opt Out

Comments are greatly appreciated.