Prevailing wage & 410(b)

[TPApril]

401(k) safe harbor plan requires 1 year eligibility,

Prevailing wage contributions are included in the plan, which by default means immediate eligibility for that portion,

Question-for the Average Benefits Percentage Test, do these ee's who are only eligible for prevailing wage contributions have to be included? Creates a lot of zeroes for the NHCE's.

[Lou S.]

You can test otherwise excludable employees separately.