Coaches & Substitute teachers

[Guest M. Pederson]

For a nonprofit high school; should coaches and long term substitutes teachers be included in the participant count. They're eligible to contribute to the plan but few do. Coaches are contracted for the academic year; however they get paid half of their contract at the beginning of the season and then the rest when equipment is turned in. So if your a football coach (and not also a teacher), once the seasons done are you no longer a participant for the participant count? Long term sub's could be used weekly, monthly or some a few times a year.

[Lou S.]

If they are eligible under the terms of the plan and have not terminated service at the end of the plan year, then they are counted as participants.