Employee exclusions from DB Plans?

[Lori H]

I know certain DC plans can exclude collective bargaining employees or non resident aliens, but what situations can this apply to DB plans? A long time employee has never benefited from his company's plan. Assume he met eligibility requirements.

[Guest Sieve]

DB plans, like DC plans, can exclude any classification of employees as long as the plan meets Section 410(b) testing (and NRAs & CBEs are excluded from the testing if excl;uded from the plan).

[Belgarath]

But NRA's are INCLUDED in the testing if they otherwise satisfy eligibility (age, service) and have U.S. source income. So you can still exclude them if you pass testing, but they are not "excludable employees" under IRC 410 if they have U.S. source income.

I think this is what Sieve is saying also, but I wasn't entirely sure.