davis bacon plan but without the davis bacon wages

[Santo Gold]

The employer sponsors a plan that allows for davis bacon contributions. Recently, there has not been any davis bacon work, but the company has other non-DB projects for the employees.

The company continues to compensate these employees at the DB prevailing wage, even though the work is not DB work. For purposes of the retirement plan, can the employer continue to "treat" these wages as DB wages, taking out fringes and making contributions to the plan? This doesn't sound right, but any comments are appreciated.

[shERPA]

Really depends on the wording of the plan document. From the plan perspective, Davis Bacon contributions are just another employer contribution source. If the plan language is very specific as to the determination of DB compensation and/or contributions, then probably can't do it. But could possibly contribute the same as a PS contribution if the plan allows and is consistent with the document's allocation language.