Collectively Bargained Employees

[dmb]

Employer has a service based allocation schedule. They are considering allowing collectively bargained employees participate in the plan and add a separate allocation group for them. If those employees are now receiving employer contributions are they still excludable from non-discrimination testing including gateway?? Thanks.

[Guest Quagmire]

Employer has a service based allocation schedule. They are considering allowing collectively bargained employees participate in the plan and add a separate allocation group for them. If those employees are now receiving employer contributions are they still excludable from non-discrimination testing including gateway?? Thanks.

See § 1.401(a)(4)-1©(5).

For the link to § 1.410(b)-2(b)(7), if you hover over the link a text box will appear, pull your cursor down into that box and click to open the link in a new window. This way you can read the two cites side-by-side.

[david rigby]

Don't forget the "good faith" clause found in §1.410(b)-6(d)(2) and IRC 410(b)(3).